The aim of this thesis and its main contribution is to propose a model of optimal minimum wage that takes into account the income structure of the Czech population and the impact of adjustments to the minimum wage on unemployment and the structure of social transfers. Model brings the optimization of household income and savings in social policy redistribution, while optimizing employment and social benefits . The main hypothesis of this work is the assumption that the minimum wage can serve as a supplement social transfers. Given the ever- increasing expenditure on social security system and an open , lively debate about the consequences of the introduction of a minimum wage, this is a very current topic that needs attention. Contribution of research of this issue is to design possibilities for savings in expenditure on social policy. In the theoretical part the emphasis is aimed on the characteristics of household income, income inequality, the theoretical foundations of the social security system , tax theory and especially the concept of the minimum wage from the perspective of different economic schools. This part states the grounds for further statistical analysis and research in selected models of optimal minimum wage. The practical part is an analysis of three selected models of optimal minimum wage as well as an analysis of legislative developments and statistical values of key indicators to which the foundations were laid in the theoretical part. The research emphasizes the correlation between variables in national economy, identifying key social benefits appropriate to optimize and the implementation and effects of a possible increase in the minimum wage . The main focus of the practical part is a combination of previously gained knowledge to design model of optimal minimum wage.

This diploma thesis aims to compare taxation of employee benefits in particular EU countries and identify their impact on employees and also employers. The main goal is to summarize the procedures that need to be done when dealing with benefits as well as state several suggestions for prospective reader. The thesis is divided into four chapters. First chapter defines employee benefits. Second chapter analyses benefits from employee's and employer's point of view. Third chapter gives detailed overview of benefits' taxation in selected countries of European Union. These countries are the Czech Republic, Slovakia and Austria. Finally last chapter contains several practical examples which show how to proceed when determining the amount of tax, while simultaneously comparing the differences in taxation between countries.

Magister Artium - MA / Cash transfers continue to be one of the tools used by many developing countries in order to alleviate poverty. South Africa was not left behind in applying this system. In 1998, the Government of South Africa introduced cash transfer programs in order to replace the old Social Maintenance Grant (SMG) that was available to single mothers when their husbands: die, get imprisoned, disabled or are untraceable. Also, this grant was supporting poor children during the apartheid era. In terms of children, the SMG did not achieve enough coverage, for instance, by 1990, it had assisted only 0.2% of African children and 1.5% of White children as well as 4.0% of Indian children and 4.8% of Coloured children (SASSA, 2012). However, the new democratic government managed to introduce a new program, which has now shown a very large achievement and has become one of the best social protection systems in Africa (UNICEF, 2012). Also, the new democratic government managed to expand the coverage to the children from age 0-16 to children of age18 years, including refugee children. With regards to refugees, after the fall of apartheid, the democratic Government of South Africa opened its doors to migrants and refugees. These refugees include children who are the most vulnerable persons. As such, in the first part of 2012, the Government of South Africa decided to provide and promote the well-being of refugee children, particularly those who are exposed to vulnerable conditions and living in poverty (CoRMSA, 2007). Despite the provision of the Child Support Grant for refugees, the beneficiaries of the grant are still facing many challenges especially those who have a low income. The study explores the perceptions of the caregivers of refugee children in Cape Town on the utility of the grant. The study adopts a qualitative research approach which is exploratory and descriptive in nature. In this regard, this study draws on in-depth interviews, questionnaires and focus group discussions with women caregivers of the refugee children. In-depth interviews were conducted with 28 women participants who come from different countries but live in Cape Town, who were selected by using the snowballing sampling technique. The findings reveal that the grant was used for educational expenses and for food or clothing. The study also finds that the grant provides households with income security, improves school attendance and contributes towards improved access to health care and transport. However, the study also showed that there were challenges associated with the provision of the grant. Firstly, some of the caregivers reported irregularities of the system and waiting in long queues. Secondly, the caregivers reported inadequacy of the grant. Lastly, the receivers of Child Support Grant for refugees noted that documentation required by the South African Social Security Agency (SASSA) is also another major challenge they are facing. Unemployment and accommodation are also mentioned as the challenges the caregivers of refugees’ children face. The majority of them stated that finding a job in South Africa is not easy. Furthermore, the caregivers reported the issue of finding a good place to rent. In terms of accommodation, the majority of the caregivers stated that landlords require many papers which they do not have and they cannot afford the rent required by them. The recommendations made are that participants felt that, they wish the Government of South Africa can allow them to work, as the majority of them have qualifications. However, others felt that it will be a good idea if the Government of South Africa increases the size of the grant. The SASSA staff advised that the caregivers of refugee children must submit the entire set of documentation required in order to receive or to apply for the Child Support Grant on time. The study concludes that the Child Support Grant for refugees provides children with a safety net and enables them to access basic services. However, this program needs to be monitored and evaluated in order for the service to be better rendered. The findings of this study have the potential to influence social welfare policy-makers to address the challenges associated with the provision of the grant. The findings of this study would also allow the policy makers to establish ways of ensuring the sustainable provision of the grant. The outcomes of this study will also have the potential to allow the policy makers to create ways of ensuring the sustainable provision of the Child Support Grant for refugees.

Method of defining the tax base is important for the correct determination of the amount of tax. With taxes on personal income is closely related to health insurance and social security burden on the same taxpayer income as the income tax. Relation between the income tax and health insurance and social security may be different. The work discusses how should be a tax base of personal income according to the theory and then defined three models of the income tax base with regard to (non) inclusion and (non) deductibility of insurance premiums from the tax base, which are used in subsequent analysis of labor income taxation in OECD. In the Czech Republic, the issue is very obsolete since the tax reform in 2008. From this year is the taxable income of individuals "super salary". The tax reform in 2015 will be again a change in the income tax base. The work is examined in detail legislative development of personal income tax between years 2008 and 2015. In the final part is analyzed creation of the tax base in individual OECD countries. Countries are classified according to the method of determining the tax base. The analysis showed that the most widely used model of tax base is a narrow tax base. Although broad tax base uses a 5 OECD members countries. In Hungary has broad tax base exactly the same form as in the Czech Republic. However, elements of a broad tax base can be found in other countries.

The master thesis describes social security of families with children in chosen European countries - in United Kingdom, Italy and Greece. The thesis is divided into six chapters. The first one deals with the development of social politics and the next one concerns international organizations which act also in the social security field. International documents of international organizations which till now form social rights and social state politics are defined. The next chapters describe social security of families with children of individual states together with their basic description and way of funding. Following, the benefits mostly designated for families with children are explained. In conclusion, all the information presented is summarised and compared.

Orientador: Eduardo Fagnani / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-27T06:33:40Z (GMT). No. of bitstreams: 1 Andrietta_LucasSalvador_M.pdf: 2349695 bytes, checksum: aaf93430f6f7c5343598e19f8674c57b (MD5) Previous issue date: 2015 / Resumo: Os governos do Partido dos Trabalhadores, nos últimos três mandatos, apoiaram-se sobre um discurso em que a dimensão social assumiu um papel central, o que foi corroborado por uma inflexão real de alguns indicadores macroeconômicos, do mercado de trabalho e do resultado de algumas políticas públicas. O objetivo desta dissertação é demonstrar que, apesar disso, o sistema previdenciário brasileiro tem passado por um processo de mercantilização. A desestruturação das bases institucionais da previdência pública, cujos princípios estão esboçados na Constituição de 1988, tem provocado grandes mudanças em suas regras de acesso e em seu padrão de financiamento. Simultaneamente, o fenômeno da previdência complementar, especialmente em sua modalidade aberta, tem se expandido de maneira acentuada. No primeiro capítulo, buscamos qualificar o que se entende por mercantilização da previdência brasileira, a partir de uma perspectiva mais longa sobre a evolução dos sistemas de proteção social; dos dados disponíveis sobre o sistema previdenciário brasileiro; e dos dados sobre a população brasileira. O segundo capítulo tem por objetivo demonstrar como foi possível, do ponto de vista formal, chegar a uma definição constitucional de seguridade social inclusiva e abrangente em 1988, aparentemente "na contra-mão do mundo". O terceiro capítulo mapeia os interesses sobre a questão previdenciária desde o governo Collor até o período recente, para mostrar como foram articuladas e viabilizadas as várias reformas e entraves à realização daquele projeto. Conclui-se que o processo de mercantilização do sistema previdenciário brasileiro não foi revertido e, pelo contrário, aprofundou-se nos últimos anos / Abstract: The last three presidential terms of the Workers Party (PT) were based on a platform within which the social dimension plays a key role. This was supported by an actual turn around of some macroeconomic indicators, the labor market dynamics and results achieved by some public policies. The purpose of this dissertation is to demonstrate that, despite of this inflection, the Brazilian welfare system is suffering a continuous process of commodification. The dismantling of public welfare institutional foundations ¿ whose principles are outlined by the 1988 Federal Constitution ¿ produced wide changes in the access rules and funding pattern. Simultaneously, supplementary pension plans, especially in the open market form, has expanded markedly. The first chapter clarifies what is meant by welfare commodification in Brazil: from a broader perspective on the evolution of modern social protection systems; from the available welfare system data; and from populational data. The second chapter explains how has it been possible to achieve, in formal terms, an extensive and inclusive definition of social security in 1988, apparently in the opposite direction of the rest of the world. The third chapter maps the interests on the welfare issue since Collor administration to date, examining how were reforms articulated and enabled, preventing the former social security project to be fully implemented. This work concludes the welfare commodification process was not reversed and, instead, it has deepened recently / Mestrado / Economia Social e do Trabalho / Mestre em Desenvolvimento Econômico

Made available in DSpace on 2017-06-01T18:18:35Z (GMT). No. of bitstreams: 1 tassiana_moura_oliveira.pdf: 1147277 bytes, checksum: 40007862fa44869ccf5da6c68dfa634a (MD5) Previous issue date: 2016-01-11 / This research seeks to understand which constitutional principles are used by STF when deciding about social security. The Judiciary, especially its top body, is a key player in the development/construction of public policies in Brazil. In the case of social security public policy, the Supreme Court has been called to give their opinion on various aspects: from the pension reform, when amendments to the constitution were questioned in Ação Direta de Inconstitucionalidade; to policy details that influence the exercise of rights by the recipients citizens. The main judicial way of access to the Supreme Court by the citizens, in general, is through the appeal system. The Recurso Extraordinário aims to settle doubts to possible offenses against the Constitution in decisions of other courts in sole or last instance. One of his admissibility requirements is the general repercussion (repercussão geral), which aims to be a filter that enables the STF judge to choose only those cases that have legal, political, social or economic significance. The research, therefore, had as object of analysis twelve general repercussion themes whose parties are the insured and the INSS (Instituto Nacional do Seguro Social) in already decided social security matters. The objective was to understand whether the Brazilian Supreme Court is an ally of the Executive branch in the judicial review of the social security policy and what explains this. Using theories that define the explanatory models of decision-making and research that studied the legalization of politics in the post-1988 STF, analysis of themes showed that the Supreme Court is likely to decide in accordance with the preferences of the Executive and Legislative branchs, basing their decisions on procedural or social security constitutional principles as the financial and actuarial balance of the system. / Esta dissertação procura compreender qual(is) o(s) princípios constitucionais usados pelo STF ao decidir em matéria previdenciária. O Poder Judiciário, especialmente seu órgão de cúpula, é um ator importante no desenvolvimento/construção das políticas públicas no Brasil. Tratando-se de política pública previdenciária, o STF tem sido chamado a opinar sobre diversos aspectos: desde as reformas da previdência, quando as emendas à constituição foram questionadas em Ações Diretas de Inconstitucionalidade; até detalhes da política que influenciam o exercício do direito pelos cidadãos destinatários. O principal meio judicial de acesso ao Tribunal Supremo pelos cidadãos, de maneira geral, é através do sistema recursal. O Recurso Extraordinário tem como objetivo dirimir dúvidas quanto a possíveis ofensas à Constituição em decisões de outros tribunais em única ou última instância. Um de seus requisitos de admissibilidade é a repercussão geral, que tem como objetivo ser um filtro que possibilita ao STF julgar apenas aqueles recursos que apresentem relevância jurídica, política, social ou econômica. A pesquisa, portanto, teve como objeto de análise doze temas de repercussão geral que têm como partes segurados e o INSS em matéria previdenciária e decisão de mérito já proferida. O objetivo foi compreender se o STF é aliado do Executivo na revisão judicial da política de Previdência Social e o que explica isso. Utilizando-se teorias que definem os modelos explicativos do processo decisório e pesquisas que estudaram a judicialização da política no STF pós-1988, a análise dos temas demonstrou que o STF tende a decidir de acordo com as preferências do Executivo e do Legislativo, embasando suas decisões em princípios constitucionais processuais ou previdenciários de proteção do equilíbrio financeiro e atuarial do sistema.

Esta dissertação trata da internacionalização e necessidade de adequação dos sistemas de Seguridade Social ao atual cenário de circulação de mão-de-obra decorrente, principalmente, da globalização econômica e da formação dos blocos regionais. O primeiro capítulo é dedicado ao surgimento e evolução dos sistemas de Seguridade Social de acordo com o desenvolvimento dos Estados e aparecimento dos riscos sociais. A segunda parte dedica-se à análise de alsguns aspectos da globalização, bem como a relação estabelecida com a manutenção da soberania dos Estados, as perspectivas a partir da União Europeia e do Mercosul e, bem assim, os reflexos na Seguridade Social e os instrumentos utilizados para adequação dos sistemas, em busca da manutenção dos direitos sociais. Em seguida, são analisadas as diretrizes internacionais das Convenções nºs 102 e 118 da OIT sobre Seguridade Social, bem como os sistemas internacionais atualmente vigentes nos principais blocos regionais, quais sejam, a União Europeia e o Mercosul. Finalmente, será estudado cada um dos acordos internacionais dos quais o Brasil é parte, com o objetivo de demonstrar a cobertura de proteção que um cidadão brasileiro ou natural de algum dos países envolvidos poderá usufruir. Em caráter complementar, será analisada a Convenção Ibero-americana de Seguridade Social que, apesar de já ratificada pelo Brasil, ainda não entrou em vigor, vez que não atingido o número mínimo de ratificações. / The present dissertation addresses the internationalization and the need to adequate Social Security systems to the current scenario of movement of labor, mainly due to the economic globalization and the formation of regional trade blocs. The first chapter is dedicated to the analysis of the emergence and evolution of Social Security systems according to the development of the National States and the emergence of social risks. The second part of the paper analyzes issues related to the globalization, the relationship established with the maintenance of sovereignty of the States, the perspectives from the European Union and from the Mercosur, as well as its reflections in the Social Security and the instruments used to adequate the systems, in pursue to maintaining social rights. Subsequently, the international guidelines of ILO Conventions No 102 and 118 about Social Security, as well as the international systems currently in force in the main regional blocs, namely European Union and Mercosur, will be assessed. Finally, each of the agreements signed by Brazil will be studied, aiming to demonstrate the protection coverage, of which a Brazilian citizen or a citizen of one of the countries in plot can make use. Additionally, we will analyze the Iberoamerican Convention of Social Security that, despite already ratified by Brazil, is still not in force as the minimum number of ratifications has not been achieved yet.

Thesis (MPA.) -- University of Limpopo, 2015 / The present study is about community perception on child support grant (CSG) in Lepelle Nkumpi, in the Limpopo Province. The main aim of the study was to investigate the use of CSG by the beneficiaries and the community perceptions thereof on CSG abuse in South African Social Security Agency (SASSA). The objectives were to investigate the use of CSG by the beneficiaries, to identify the weakness in SASSA policy on the granting of CSG, to analyse the community perception about the abuse of CSG and to provide workable solutions to the existing problems of child grant. Structured interviews, questionnaires and literature were used to collect data. The study concluded that SASSA employees and community members believe that beneficiaries are abusing child support grant while beneficiaries believes that child support grant is used properly.

Equal treatment and prohibition of discrimination in employment relations and social security systems in Czech and European law Abstract The dissertation deals with equal treatment and prohibition of discrimination in employment relations and social security systems in Czech and European law. In the introductory section the historical context of anchoring the principle of equality into the legal regulation is outlined. The attention is paid on one hand to the social changes in the first half of the 20th century, which led to the protection of equality in Europe, and on the other to the legislative initiatives and the role of justice in the second half of the 20th century. The second part explains the concepts of equality, discrimination, employment relations and social security systems, which are the central motifs of the dissertation. It analyses how these concepts were viewed in the past, how they evolved, and in what forms and manifestations we can come across them today. The third part introduces the Czech and European legislation, which constitute the current Anti-Discrimination law. Emphasis is placed on the assessment of the Czech Anti- Discrimination Act with regard to its almost ten years of effectiveness in the Czech legal order. The author concludes that despite the facts that the protection...