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Mzdový systém v zemích V4
Šestáková, Petra
Šestáková, P. Wage system in the V4 countries. Bachelor thesis. Brno: Mendel Uni-versity in Brno, 2023. This bachelor thesis deals with indicators related to the wage system, specifically with the minimum and median wage and the average old-age pension. These indi-cators are compared based on their ratios to the average wage in the V4 countries, which are then compared with Germany. The first part of the paper describes the different minimum wage and old-age pen-sion systems in the V4 countries. In the second part, data from 2006 to 2019 are presented. By using a correlation matrix, dependencies between countries were identified and subsequently described in detail. Additionally, the countries are compared with the developed EU, represented by Germany. In the last section, the minimum wage is compared to the price level of goods and services and then to the price level of electricity for households.
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Uplatnění paušální daně u příjmů ze samostatné činnosti
Vagundová-Drgáčová, Lucie
Vagundová-Drgáčová, L. Application of lump-sum tax on income from self-employment. Bachelor thesis. Brno: Mendel University, 2023. This bachelor thesis deals with the institute of a lump-sum tax, which was introduced in the Czech Republic since 2021. This bachelor thesis is divided into literature research and analytical part. The literary part the institute of a lump-sum tax is introduced and then there are defined concepts related to the taxation of personal income from self-employment. The aim of the analytical part is to compare the tax and contribution burden of self-employed people in the application of institute of a lump-sum tax and self-employed people in the application of flat-rate expenses. The aim is also to find out for which taxpayers, is the lump-sum tax advantageous. The lump-tax will be also analyzed in terms of effect on retirement pension, the impact of the transition to a lump-sum tax on the taxpayer and what is the impact on the taxpayer of violating the terms of a lump-sum tax.
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The Retirement Age - the development and determinats influence over its changes
Nešporová, Stanislava ; Potůček, Martin (advisor) ; Hedbávný, Petr (referee)
The diploma thesis generally focuses on pension systems, specifically on the institution of retirement age. This institution is very important for the old-age pension system and its stability. Retirement age is an important determinant of every pension system. Demographic and economic state of society depends, among other things, on age at which citizens can retire, it's associated with standard of living of state residents. It also affects job opportunities. Since its inception the retirement age in the Czech Republic has gone through many modifications. Based on the theory of actor-centered institutionalism, the diploma thesis addresses the determinants that influenced the development of retirement age institute, including its institutional framework and actors involved in its changes. It also deals with its developmental stages. Comparison with the development in Slovakia (in some parts of diploma thesis only) will be enriched the conceptual, empirical as well as methodological realm of the thesis. Czech and Slovak Republics have shared history but the pension systems of both countries have considerably diverged. In conclusion the diploma thesis specifies the wider context of the retirement age as a part of the overall pension system. Powered by TCPDF (www.tcpdf.org)
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Pension security of miners in the Czech Republic
Holečková, Romana ; Vysokajová, Margerita (advisor) ; Štefko, Martin (referee) ; Lang, Roman (referee) ; Ryba, Jan (referee)
This thesis deals with the analysis of the pension security of miners in the Czech Republic from its historical beginnings to the present day, with the main focus on the legislation de lege lata. The selected range of employees in mining industry is in Czech law of pension insurance in comparison with other insured persons favoured in determination of retirement age and the determination of amount of the old-age pension. These benefits are limited for the time being; however, currently the preferences are enforced to be listed in the public pension system permanently. The main focus of work is therefore an analysis of the legislation relating to the entitlement of miners to an old-age pension, taking into account the specific retirement age and the determination of the amount of this pension. The work also touches other pension benefits paid out of the Czech pension system, i.e. disabled pension and survivors' pensions. Mentioned are also some of the claims arising from compensation legislation and the selected topics of international legal issues that may have an effect on the performance of paid to the miners from the Czech pension system (particularly the top-up allowance).
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The Retirement Age - the development and determinats influence over its changes
Nešporová, Stanislava ; Potůček, Martin (advisor) ; Hedbávný, Petr (referee)
The diploma thesis generally focuses on pension systems, specifically on the institution of retirement age. This institution is very important for the old-age pension system and its stability. Retirement age is an important determinant of every pension system. Demographic and economic state of society depends, among other things, on age at which citizens can retire, it's associated with standard of living of state residents. It also affects job opportunities. Since its inception the retirement age in the Czech Republic has gone through many modifications. Based on the theory of actor-centered institutionalism, the diploma thesis addresses the determinants that influenced the development of retirement age institute, including its institutional framework and actors involved in its changes. It also deals with its developmental stages. Comparison with the development in Slovakia (in some parts of diploma thesis only) will be enriched the conceptual, empirical as well as methodological realm of the thesis. Czech and Slovak Republics have shared history but the pension systems of both countries have considerably diverged. In conclusion the diploma thesis specifies the wider context of the retirement age as a part of the overall pension system. Powered by TCPDF (www.tcpdf.org)
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Old age pension
Štěrba, Michal ; Bílková, Diana (advisor) ; Löster, Tomáš (referee)
This thesis explores the ever-current topic of pensions, which are devoted to three different chapters . The first part descriptes history development of old-age pensions, focusing on developments in the last more than 200 years. Emphasis is placed on the development of the territory of the present Czech Republic and for each period are also enclosed a historici fact that not only the development of the pension system determined . Another chapter is devoted to an over view of different types of pension system. Together with a description of each pillar by the World Bank definition are also accompanied by examples of systems from different European countries. The last and most extensive part of the work is to point out the existing demographic development of the czech population, finding appropriate indicators applicable to the issue of pensions, to find the possible future evolution of these indicators using statistical and demographic methods and last but not least the program provides potential candidates for the calculation of future retirement or the age at which a person is able to retire . The work will provide readers with comprehensive information not only on the current state pension insurance in the Czech Republic and in Europe but also can learn about the reasons that led to the establishment of what is possible developments, together with suggestions.
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The Analysis of Reforms of Pension System in Poland (1990-2014)
Černá, Karolína ; Brabec, Petr (advisor) ; Vebrová, Ludmila (referee)
This thesis deals with the Polish pension system and its reforms in 1990-2014. The old pension system in Poland was instable and unsatisfactory in many ways, it was therefore necessary to reform it. The reform started in the beginning of 1999 and together with it, the new pension system started. However, the pension system was implemented hastily and many things were ill-conceived and non-functioning, therefore, this system was changed in many ways during the next years, including two reforms, and thus in 2011 and 2014, that primarily reduced the second funded pillar of the pension system, created newly in 1999. The thesis further deals with the development of open pension funds' evaluation in the second pillar of the Polish pension system in 1999-2011, where it is concluded, that the amount of evaluation, presumed by the reform's authors in 1999, is almost identical with the real amount for the monitored period.
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Labour marketopinionof seniors in the Czech Republic
PODLEŠÁKOVÁ, Jana
The thesis is interested in labour market opinionof seniors in the Czech Republic. At first it defines the term of senior and old age. The biological and psychological changes considering with ageing are mentioned. Strength and weakness of seniors are counted. These can have an influence on economic activities of seniors. According to statistics of the Czech statistical office the actual situation and the possible development oflabour market opinion of seniors are presented. After the first theoretical part there is the second one, practical part with questionnaire. The answers from questionnaire are compared with other responses which European Union found out in its survey.
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Financial coverage of the people's needs in old age
Pulkrabová, Markéta ; Radová, Jarmila (advisor)
Thesis deals with two main options, which are in the Czech Republic most commonly used for financial security in old age. First, it is a state old-age pension, which is due to its significance in the Czech pension system in the thesis given the most attention. The other source is additional pension insurance with state contribution, which is most suitable, while a complementary product to the basic retirement pension. This bachelor thesis also briefly shows the major milestones in the development of the pension system up to year 2010 and subsequently also the prepared pension reform. The analytical part of the paper shows the impact of the forthcoming legislative changes to the amount received of old-age pensions, and how to choose on the basis of selected criteria the right pension fund.
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An Early Retirement and its role in the social security system.
ZDVIHALOVÁ, Martina
This thesis addresses the issue of early retirement. The theoretical part discusses the role of early retirement in the social security system of the Czech Republic. First, it describes the system of our social security itself. The next section deals with the development of the pension insurance from its beginnings to the present time. Since 1996, the applicable legal regulation has been Act No. 155/1995 Coll. on pension insurance, but it has been amended several times. The last major amendment has been parameter changes from 1 January 2010. In subsequent chapters, the theoretical part deals with old-age pensions and, in particular, early old-age pensions, it explains the conditions of eligibility and related concepts such as insurance period, retirement age, pension application. The main objective of the thesis was to find out about the reasons for the submission of an application for a reduced early retirement. Other objectives were to find out whether they have sufficient information on all conditions of eligibility for this type of pension and what factors influenced their decision. To achieve the objectives, the qualitative method was used; the techniques of the research included semi-structured interviews and a secondary data analysis. The sample consisted of a total of 15 respondents (five unemployed persons, five employed persons and five self-employed persons). The research has shown that the reasons of applicants are similar not only within each group, but also between them (fatigue, health problems). The secondary data analysis was used to illustrate the size and structure of the basic sample. The results show that the early retirement is applied for by a relatively low number of people with higher education. I believe that currently early retirement has an indispensable role in the social security system and it should remain a part of it in the future. However, the thesis also shows that people in their pre-retirement age are not offered another appropriate alternative.The thesis should serve to raise awareness about the issues early retirement.
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