The aim of this diploma thesis on the topic "Pension insurance in a context of pension reformo of Czech republic" is to evaluate a present pension system in Czech republic, to judge demographic and fiscal reasons of pension reform necessity. There will be defined positives and negatives of individual changes in existing pillars and described quality of new pension saving pillar. A main focus belongs to supplementary pension insurance and planned transposition into supplementary pension saving.

The principle of solidarity versus the principle of equivalence in the Czech social security law. This thesis deals with the principles of solidarity and equivalence in social security. The aim is to describe the importance of solidarity as a fundamental basis for the foundation of modern social security and to compare it with the principle of equivalence, which is often placed in contrast to solidarity. The work defines both principles generally and to capture their specific manifestations it focuses on pension security. The work consists of an introduction, two chapters which are divided into subsections, and a conclusion. The first chapter deals with both principles generally, describing their historical development and outlining ideas of selected domestic and foreign authors who have dealt with the principles in question. This chapter also summarizes the important jurisprudence of the Constitutional Court in the area. One of the subsections is dedicated to the principle of justice which is a principle closely related to the main principles in question. The second chapter is focused on pension security in the Czech Republic. It follows in detail the genesis of legal regulations of pension security in the Czech Republic in terms of the principles in question. It characterizes the current legal...

This dissertation deals with current trends in insurance. The aim of this thesis is to find the development trends, which have affected the insurace market the most in the last years. The first chapter is focused on the implementation of regulatory projects in insurace main Solvency II. The second part of disertation familiarizes the trends in the products of life and non-life insurace. At the end of this dissertation, there is the prognosis of the future development in insurance.

Survivors' pensions In my thesis I concerned myself with the issue of survivors' pensions, because it is a topic, which is topical at all times and it can affect anyone of us. My aim was to present a comprehensive overview, this is why I tried to handle the topic not only in terms of the current legal regulations, but also to describe the historical development of survivors' pensions, and to point out the changes, that have already been carried out in relation to the pension reform and which are planned for the future. The first chapter is devoted to the historical development of the survivors' benefits from the period of the First Czechoslovak Republic to the 1990s. I mentioned all the important laws and how the listing of the provided survivors' pensions and the conditions which entitle a person to the pension changed over the years. In the next chapter I name the current sources of law concerning the pension insurance, especially three main legal acts, from which I mostly derived the information while writing this thesis, but also the constitutional basis, significant international treaties concerning pensions and the sources of the European Union law. In the third chapter I concerned myself with the explanation of the terms, which often appear in the following chapters of my thesis, because they are...

This work analyzes the redistribution of the pension insurance for people with different income levels.

This diploma thesis inquires into the system of retirement pensions in Czech Republic which is based on two pillars. The first pillar comprises of mandatory elemental pension insurance which provides for over 94 % of incomes of today's retirees. The second pillar mainly comprises of additional voluntary retirement insurance with benefits and some products of life insurance. Considering actual setting of the pensions system based almost solely on pay as you-go funding (PAYG), though substantially demographically reliant, this situation won't be sustainable in the long term. The main goal of the diploma thesis is to find out approximate retirement pension income for different groups based on different amount of wages and connected drop in income especially considering actual changes which are in effect since October 2011. The crucial part of the thesis is subsequently focused on options for private saving through the third complementary pillar with concentration on development of selected indicators in additional retirement insurance with benefits and calculation of the amount of lifelong pension.

This thesis deals with the evaluation system of pensions from the perspective of the implicit pension taxes. It describes the conditions for entitlement to retirement pension and its calculation. It also specifies the method of calculating the implicit pension taxes. This calculation is applied to the model examples. The results determine whether the current pension scheme motivates individuals to remain in the labor market or whether it encourages them to retire.

The goal of the submitted thesis "Analysis of supplementary pension insurance in Czech Republic in comparison with Slovak Republic" is analyze and compare currently functioning supplementary pension system in our country and Slovak Republic. The whole thesis is focused on third pillar of pension system, namely the supplementary pension insurance. The thesis contains difficulties and issues that the pension system faces. There is also analyzed upcoming pension reform and comparison of actual pension scheme with the future one. Part of this thesis is also analysis of pension funds currently operating in the Czech pension insurance market and selection of optimal pension fund.

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...

From the implementation of National Health Insurance on March 1, 1995 in Taiwan, the public has obtained it¡¦s benefit, and it¡¦s really a blessing for Taiwanese. Following the implementation of National Health Insurance Policy, the public began having demands for National Pension due to the aging of society from 1993. As a result the authorities including the Ministry of the Interior which is in charge of National Pension, the Council of Agriculture which plans Farmer Pension, and the Council of Labor Affairs which proposes reforming Labor Pension Payment all show their attitude to take charge then positively frame each kind of pension systems. In fact, the coming of National Pension which is a blessing for the public could be the shackles to future generations. Blessing or shackles, it all depends on whether the formation of National Pension is for the public¡¦s benefit or only for the political intention. Is it for the people¡¦s lifetime protection and peaceful old age or only to make good the commitment made during the campaign? Is it a long-term, integral and foresighted consideration about people¡¦s demand or merely a short-term, sectional and realistic payback? With the basis of economic development to measure the long-term burdens and take improving financial affairs as an important condition, or, there is only one-year budget thus the local government have to raise funds and rely on central government subsidies? National Pension and National Health Insurance are both the nation¡¦s social security business, in order to benefit the public and not to recommit the same error of the current insurance systems, the authorities and other related groups should find out people¡¦s true demands and consider whether the people could afford the insurance premium but also take advantage of other countries¡¦ experience as consultation. This article is to probe into the achievement of National Pension implementation in Japan¡Xan orient country which has similar cultural background and family social formations with Taiwan.¡Xand to understand the background, current status, and the achievement of the implementation then take their strong points as an example to us. The Taiwan government planned to carry out National Pension in 2000, which is a significant social welfare policy after the implementation of National Health Insurance; unfortunately it doesn¡¦t come into effect even to this day due to the political rivalries and the substitution of political party. National Pension is a kind of compulsory savings scheme; it¡¦s a kind of insurance program and also a project of wealth redistribution. Furthermore, National Pension can be taken as the rearrangement of economic resources to regulate individual¡¦s wealth and income in the society, the arrangement of pension system would influence the management of whole economic system. The performance of pension has its dual purpose, the positive is to undertake the horizontal integration to have a healthy aged pension system; the passive is to grasp the opportunity to keep political power and electoral factors from causing the allowance or welfare systems become disordered. Lastly, to compare the main difference of pension implementation and the feasibility analysis after performance between Taiwan and Japan. Whether the pension can be put into practice or not depends on if we can achieve the most effective resources allocation of social resources, then we can see the economic benefits of pension system.