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Comparison Of The Pension System Of The Czech Republic And Slovakia
Koláčný, Jiří ; Poláček, Tomáš (referee) ; Bočková, Nina (advisor)
The subject of the thesis is comparison of the pension system in the Czech Republic and Slovak and their complex evaluation. Due to steadily degradating demographic distribution, a change in the pension system is necessary as a current state of affairs is unsustainable for the future. The first pension pillar, paid by the state, will not be able to finance a degnified pension for an increasing of retired people. In my thesis, I will compare which of the above countries is better prepared for change. Pension reduction are expected to be up to ten per-cent, so it is important to inform and prevent, for example, meaningful retirement savings.
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Zdaňovanie závislej činnosti v štátoch V4 vo väzbe na dôchodkové aspekty
Kassová, Lucia
This master’s thesis deals with taxation problematics of self-employed persons and levy duty of employees within Visegrád Group. The work is primarily focused on the area of social insurance in relation to pension system and the amount of old-age pension. Model examples are compiled to show effects of the different amounts of mandatory contributions to social and health insurance on final old-age pension paid in the future to employees and self-employed persons. Based on results from the model examples the work proposes actions to be taken towards more sustainable pension system in Czech Republic.
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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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Rozdíly ve výši příjmů a starobních důchodů u mužů a žen v ČR
Slanařová, Barbora
This diploma thesis deals with differences in income and pension between men and women in the Czech Republic. The target was to evaluate time series and panel data of income and pension of both sexes and to evaluate the existence of differences by using econometrics methods. From the performed analysis was forecast the future development for next three years and then was created the marketing recommendation for retail store regarding the focus on consumers in the pension in the end.
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The causes of early retirement of employees in the old-age pension and their impact to the system of social insurance related to Southern Bohemia.
ŠABRŠULOVÁ, Vendula
The sole focus of my bachelor thesis is on the causes of early retirement and their impact on the social insurance system. The theoretical part of the work focused on the description of social policy, its principles and tools, the history of social security in relation to the current state. I describe the Pension Insurance Act No. 155/1995 Coll., including individual benefits, which result from the pension insurance. I define the basic concepts that are pivotal for the entitlement to a pension and their amount together with other types of pensions. I also get acquainted with the conditions of entitlement to early retirement, its amount and calculation. In conclusion, I clarify the possible disbursement of the so-called pre-pension and I mention the supplementary pension insurance and its amount of state contribution. The main goal of the practical part is to validate the reason for the employees' early retirement and what effect it has on social insurance. Two hypotheses were established. For the practical part, a quantitative research was chosen, examined on the basis of a questionnaire survey, which defined the opinions of clients and their reasons for early retirement. The selection of respondents consisted of old-age pension recipients who took the opportunity to retire early and current applicants for early retirement. A custom questionnaire with simple and easy-to-understand 14 questions was created. I processed the research results based on the completed questionnaires from 113 respondents. The results of the bachelor thesis provide an insight into the current reasons for early retirement and may point to the possibilities of support and motivation for better employment conditions.
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Pension insurance benefits in the Czech Republic
COUFALOVÁ, Tereza
The bachelor thesis is theoretically aimed at clarifying the selected benefits of pension insurance in the Czech Republic. Introducing the social security system and focusing on the 1st pillar of social security in the Czech Republic. In the introductory part, the thesis focuses on the historical development of pension insurance to its present form. Then a closer look at pensions from Czech pension insurance - regular and early pensions old-age, invalidity, widow's, widow's and orphan's pensions. The bachelor thesis is prepared from the available professional literature, legislative sources and the websites of competent institutions.
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Old age pension
Coufalová, Kristýna ; Zemanová, Jana (advisor) ; Vysokajová, Margerita (referee)
The aim the thesis is to describe the legislation of old age pension in the Czech Republic which is currently being in a process of significant change due to unfavourable demographical development in our country - birth-rate is decreasing, average life expectancy is increasing as well as the average age of a population. The result of ageing of the Czech population is an inability to maintain the current system, because of its financial demands. Old age pension is the most common benefit of a social insurance and its costs represent the highest expenses of the social insurance. Old age pension is supposed to substitute the loss or restriction of a salary which are caused by the age as well as by social occurrence. The thesis is composed of five chapters. The most important terminology related to old age pension is defined in the first part, followed by the description of its historic development, which has had an impact on the Czech legislation used nowadays. The paper also focuses on the conditions of an old age pension legitimate claim and describes the process that is used in terms of social insurance procedure. The Czech old age pension scheme was compared to the one used in the United States of America and Slovakia and also the current old age pension reform was explained. The third chapter is the most...
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The Transition from the Working Process to the Retirement
Štanclová, Marie ; Čížková, Hana (advisor) ; Dočkal, Jan (referee)
This work deals with the changes that take place in people already have retired. It addresses in particular the impact on their life in the last stage of life. Subsequently, a managing retirement as it is when people feel, describes the changes that take place in humans. Then mentions about retirement, pension types. Describes how it can be prepaired, adaptation. It talks about the roles that one has prior to retirement and beyond. Describes the reaction of older people themselves, their perception of this stage and at the same time, how they react to their surroundings. All information has been collected from respondents who have passed retirement. The structured interview was made with them and the obtained informations were subsequently processed.
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