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The possibility of financial security of the people in retirement in the conditions of the Czech Republic
Peichlová, Soňa ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
This thesis is focused on products used to cover the needs of the people in retirement in the conditions of the Czech Republic, which can be a suitable complement to the constantly decreasing values of the retirement pension paid by the State. At first I will describe the current situation of the Czech pension system and its compulsory transformation into a multi-pillar system. The following chapters are devoted to analyzing individual products in terms of making savings for retirement. In the last chapter I compare different products and try to find out the best way how to secure individuals savings for life in the retirement according to a particular state revenues and expenditures.
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Pension income insurance position in the concept of pension reform
Kramperová, Jana ; Krebs, Vojtěch (advisor) ; Nohál, Martin (referee)
Pension income insurance is in the Czech market since 1994 and throughout its operation, the number of its clients increase. Its unique position is due to tax attractive and state contributions. Currently, on the market oprate 10 pension funds, which provides its clients with pension plans for 5 years and then can be saved as a single draw funds or annuity, according to the pension plan. The entire pension system is composed of two pillars PAYG and fading based , which are mutually complementary. Due to adverse demographic changes and financial sustainability of the system, it is necessary to reform the pension system. On the basis of economic expertise have been drawn up various options for changes in the voluntary pillar. Due to the necessary legislative changes, there was also a significant change in the pension income insurance scheme and its position was substantially changed. The voluntary nature of pension obligations have been replaced and now have the ability to save clients money into funds with different investment strategies. "Old" pension scheme will operate in parallelly with the new system, but access to it is no longer possible, it is possible that the pension insurance with state contribution in the longer term expires. The implementation of the government will decide next month.
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The Analysis of the Security of People in Old Age
Bufka, Vojtěch ; Radová, Jarmila (advisor)
This bachelor thesis is primarily focused on analysis and overall evaluation of alternative financial products, that are mainly aimed to long-term pensionary savings. The opening chapter describes present form of czech pension system. The following text explains reasons, which can cause future unstability of current system and the end of the first part is dedicated to the upcoming pensionary reform. The main part of the bachelor thesis characterizes and investigates the chosen financial products that can help people to secure sufficient amount of money in pension. The main attention is focused on state-contributory supplementary pension, investment products and life insurance. Conclusion of the bachelor thesis belongs to an overall comparison of the chosen alternative means of financial security. The public research investigates the public view of this problem.
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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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Financial resources to funding retirement age
Zelená, Michaela ; Daňhel, Jaroslav (advisor) ; Tuček, Miroslav (referee)
The target of this graduation thesis is to analyze options you have in order to ensure additional financial resources in retirement age. Public pension system is unsustainable. Pension replacement rates by earnings are unsatisfactory. It is necessary to create a financial reserve individualy. From a financial sphere life insurance and additional pension insurance are offered. It is a state contribution which makes them profitable. Also Life cycle fund is an interesting way especialy in long run. From real investment sphere alocation into real estates or small solar power station with state garanties seem to be very convenient. Investment into descendants are disappreciated nowadays, but it is historical tested way of creation added resources in retirement age.
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The analyses of methods for ensuring a secure retirement
Šárová, Kateřina ; Radová, Jarmila (advisor)
The main objective of this bachelor work is the analyses of individual products used in Czech Republic for ensuring retirements needs. The first part deals with present retirement system, showing factors, which may have unfavorable influence and notifying us of the particular reform measures of the system. In other parts I try to analyze and describe proper additional products for retirement insurance such as state-contributory supplementary pension insurance and life insurance and its tax advantages. In conclusion I am trying to summarize the findings which I have obtained throughout the whole work.
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Simulation models of pension insurance due to demographic development in the CR
Pudil, Lubomír ; Kuncová, Martina (advisor) ; Vopátek, Jiří (referee)
The issue of an aging population, pension systems and pension themselves, are currently very actual, interesting and socially topics discussed. In my diploma thesis on simulation models of pension insurance due to demographic development in the CR I used simulation experiments, including those based primarily on the Monte Carlo method, tackling issues and negatives surrounding pension insurance with state contribution, which, as one of the financial products market, is the second pillar of pension system in the Czech Republic. Pension scheme of pension insurekce with state contibution gives participants the advantages and benefits in the form of state subsidy, the possibility of reducing the income tax base on the part of the contributions paid, proceeds from fund management and the possibility of contributions from the employer. On the other hand, play an important role, weaknesses and shortcomings of this system. Again, the most important may be considered inseparateness fund's assets from an estate participants, inappropriately designed state contribution, the high average age of participants and relatively low rate of return on fund management. Negatives mentioned above were reflected in the simulation experiments, when the linear state contribution was designed and was considered for the new system of pension saving in combination with a linear state contribution, which appears to be a more appropriate and beneficial for both participants on the one hand, and the state (impact on public spendings) on the other.
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Penzijní připojištění se státním příspěvkem jako zaměstnanecký benefit z daňového hlediska
Štecherová, Eliška ; Slintáková, Barbora (advisor)
Bakalářská práce se zabývá daňovými zvýhodněními, které nabízí zákon č. 586/1992 Sb., o daních z příjmů v oblasti penzijní připojištění se státním příspěvkem. Jelikož je penzijní připojištění se státním příspěvkem oblíbeným a často využívaným zaměstnaneckým benefitem, nahlížím zde na něj z dvou pohledů ? zaměstnance a zaměstnavatele ? tedy z pohledu daně z příjmů fyzických osob a daně z příjmů právnických osob. Daňový dopad analyzuji na modelových příkladech za stavu zákona č. 586/1992 Sb., o daních z příjmů do 31.12. 2007 a od 1. 1. 2008, kdy vejde v platnost v novelizovaném znění. Z těchto propočtů jsem došla k vlastnímu návrhu výší daňových zvýhodnění, která penzijní připojištění se státním příspěvkem nabízí a který v práci předkládám. První část, týkající se vymezení pojmů v oblasti penzijního připojištění se státním příspěvkem a daňových výhod z něj vyplývajících, je zpracována na základě zákonů, jež po stránce formální a daňové tuto problematiku upravují. V druhé části jsou prezentovány výsledky analýzy daňového dopadu penzijního připojištění se státním příspěvkem. Třetí část obsahuje všeobecné informace a aktuality o systému penzijního připojištění se státním příspěvkem a je vypracována na základě článků z finančních serverů a informací poskytnutých pracovníky Ministerstva financí.
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