This thesis is devoted to an analysis of mandatory expenditures in the Czech Republic, their evolution, structure and quantification. During the past fifteen years, the mandatory expenditures more than tripled, and cause a serious fiscal problems. The main reason is the huge increase in social sphere expenditures in relation to domestic debt. The main attention is focused mostly on social transfers to the people, especially on pension benefits. Another part provides a description of current pension system and the main causes of the pension reform. It also contains a comparison of two basic ways of financing pensions, PAYG and FF systems. The final part is devoted to evaluation of government proposal for pension reform and its problems that go with it. The analysis is subject to capital system from perspective of profitability and fees at private pension funds.

The research problem raised to this dissertation thesis is the evaluation of the probable impact of agricultural policy and social transfers on agricultural household income, taking into consideration the possible influence of changing direct support to agriculture payments on the social assistance payments that are granted to households following the principle of population income and economic condition testing. The research aim – to evaluate the impact of agricultural policy and social transfers on agricultural household income with respect to the relation between the both transfers. This dissertation research contributes to scientific discussion about the impact of agricultural policy transactions on agricultural household income with respect to the influence of agricultural policy current transfers on cash social assistance. This aspect has not been analyzed much, although, it is important for the existing reverse connection between agricultural policy current transfers and cash social assistance. In many cases agricultural policy transfers influence agricultural household income and one of the income sources – means-tested social benefit. / Disertaciniam tyrimui keliama mokslinė problema – kaip įvertinti galimą agrarinės politikos ir socialinių pervedimų poveikį žemdirbių namų ūkių pajamoms, atsižvelgiant į tai, kad pasikeitusios tiesioginės paramos žemės ūkiui išmokos gali daryti įtaką toms socialinės paramos išmokoms, kurios namų ūkiams skiriamos taikant gyventojų pajamų ir materialinės padėties testavimo principą. Tyrimo tikslas – įvertinti agrarinės politikos ir socialinių pervedimų poveikį žemdirbių namų ūkių pajamoms, atsižvelgus į ryšį tarp abejų pervedimų. Šiuo disertaciniu tyrimu prisidedama prie mokslinės diskusijos apie agrarinės politikos pervedimų poveikį žemdirbių namų ūkių pajamoms, atsižvelgiant į agrarinės politikos einamųjų pervedimų daromą poveikį piniginei socialinei paramai. Šis aspektas menkai išnagrinėtas, tačiau yra aktualus dėl egzistuojančio atvirkštinio ryšio tarp agrarinės politikos einamųjų pervedimų ir piniginės socialinės paramos. Daugeliu atvejų agrarinės politikos pervedimai įtakoja žemdirbių namų ūkių pajamas bei vieną iš pajamų šaltinių socialinę paramą, skiriamą finansinės padėties ir turto tikrinimo būdu.

The personal income taxes as well as individual welfare benefits are among the basic tools of redistribution in the Czech Republic. The diploma thesis concentrates on the qualification of the transfers realized with the help of these tools and the identification of the recipients of these transfers. The theoretical part of this work introduces both redistributing systems and analyzes possible tools of redistribution. The reader is introduced into the problems caused by both systems and also possible solutions. The systems have been dealt with separately so far. The final part of my work therefore brings among other things a different perspective on the change of the distribution of income before and after taxation and before and after receiving social transfers. Gini index and graphic representation of the effect of redistribution at the Lorenz curve are used here. The final part of my work also summarizes data on the income distribution in the Czech Republic and on the changes caused by the taxation or provision of social transfers.

The goal of the thesis is to analyze structure and development of the mandatory expenditures in the Czech Republic in the period 1993-2013. The theoretical part deals with theories of public expenditures and public revenues in order to explain the importance of the mandatory expenditures in the scheme of Czech public finance. The second section of the theoretical part describes the features and legal framework with regard to the methodology of the Ministry of finance of the Czech Republic. The practical part of the thesis adopts the framework built in the theoretical part of the thesis. The most important expenditures are expenditures arising from law, which represent over 90 % of mandatory expenditures. The social transfers came into scrutiny because of special importance within this group of expenditures. The fastest growing expenditures within non-social transfers were debt-service expenditures caused by irresponsible fiscal policy of the government within the period. The other mandatory expenditures are divided into expenditures arising from other legal regulations, which are negligible, and into expenditures arising from treaties, which are very hard to cut down. The quasi-mandatory expenditures, involing defence spending and wages of employees of the public sector, were analysed in order to build up definition of mandatory expenditures in the broad sense, meaning sum of mandatory and quasi-mandatory expenditures. The last section of practical part of the thesis is devoted to comparing the development of the mandatory expenditures and mandatory expenditures in the broad sense with the development of important macroeconomic indicators, as GDP and inflation and total expenditures and revenues of the government budget. Mandatory expenditures and also mandatory expenditures in broad sense has grown during the whole period, the ratio to public revenues and public expenditures has grown, resulting in decrease of the fiscal democracy of the government and increase of the government debt.

Diploma thesis is focused on the analysis of expenditure of the state budget of the Ministry of labour and social affairs in the years 2000 to 2010. This thesis explores the changing structure of those expenses and tries to answer the question whether the political cycle and the power of coalitions significant impact on spending in this chapter. It also addresses the issue of sustainability of public finances.

Les politiques françaises de redistribution locale sont relativement méconnues et ne font pas l'objet de beaucoup de travaux. Elles représentent pourtant un enjeu important. Elles regroupent une multitude de prestations sociales qui s'adaptent aux configurations familiales et territoriales. Elles sont un outil flexible, largement utilisé par les collectivités locales et peuvent avoir des effets non négligeables notamment sur les ménages en situation précaire.Le caractère décentralisé des politiques de redistribution locale fait émerger deux problématiques correspondant aux deux aspects étudiés dans cette thèse. D'une part, nous interrogeons les choix politiques qui guident l'offre de transferts sociaux locaux. Nous inscrivons notre réflexion dans le cadre des théories sur les interactions stratégiques, qui avancent que les élus locaux adoptent des comportements stratégiques basés sur la comparaison et prennent leurs décisions en fonction des collectivités voisines. Partant du constat que de nombreux travaux, dans plusieurs pays font état de la présence d'interactions stratégiques dans la fixation des taux d'imposition, nous nous concentrons sur l'aspect dépenses sociales. Nous montrons leur présence dans des choix de transferts sociaux au niveau local. Nous observons en effet des phénomènes de mimétisme. Notre analyse montre également que, entre les deux origines de ce mécanisme souvent avancées, la comparaison politique et la mobilité, la seconde joue un rôle significatif. Les collectivités locales tendent à augmenter leur niveau de générosité avec la faible mobilité des individus.En second lieu, cette thèse s'intéresse aux conséquences de la décentralisation des transferts sociaux locaux sur la demande des différents types de ménages en faveur de redistribution. Nous étudions les choix des ménages en termes de mobilité résidentielle et de localisation en fonction de l'offre de biens et services publics locaux. Nous questionnons ainsi les phénomènes de sélection adverse liés aux choix politiques locaux. Les résultats mettent l'accent sur le fait que les ménages défavorisés sont peu mobiles et connaissent plus de trajectoires résidentielles descendantes. Nous montrons également que la générosité des villes joue un rôle significatif dans la localisation des ménages. / French policies of redistribution set at the local level are little known and have not been the topic of many works. Yet they represent a major challenge. They include a multitude of benefits that fit family configurations in different territories. They are a flexible tool, widely used by local governments and which may have a significant impact on poor households.The decentralized nature of local redistribution policies naturally raises two main questions corresponding to the two aspects studied in this thesis. First, we question the political choices that guide the provision of local social transfers. We base our analysis on the literature about strategic interactions which suggests that local policy-makers adopt strategic behavior relying on the comparison of surrounding governments. Numerous studies in many countries have reported the presence of strategic interactions in the setting of local tax rates. Those focusing on the spending side are less frequent. We show that strategic interactions also exist when deciding the level of social transfers at the local level. One can observe mimicry mecanisms. Our work shows that, between the two origins of this phenomenon that are usually put forward, yardstick comparison and mobility, the second plays a significant role. Local authorities tend to increase their level of generosity when the mobility levels of individuals are low.Second, the other consequence of the decentralization of local social transfers is related to the different types of households' demand for redistribution. We study the choices of households in terms of residential mobility and location associated with the supply of local public goods and services. We question the adverse selection phenomena related to local political choices. The results emphasize the fact that poor households are less mobile and experience more downward residential trajectories. We also show that the generosity of cities plays a significant role in the location of the households.

The dissertation deals with the issue of poverty in the Czech Republic, especially with its economic, political and historical context of development, theory and practice of its measurement and possible international comparability, both in scale and in terms of the effectiveness of social transfers system. The effectiveness is understood as reducing the extent of poverty represented by the at-risk-of-poverty rate used e.g. in Europe 2020 Strategy. The aim of the dissertation is to analyze the problem of income poverty and its development in the Czech Republic with a special focus on the effectiveness of the social transfers system in relation to reducing the extent of income poverty. The effectiveness is analyzed separately in case of social transfers as a whole, and in case of social transfers excluding old-age and survivors' pensions. The emphasis has been placed on international comparisons and on the poorest layers of the population represented by the study of the lower poverty lines than the standard one. Based on empirical analysis of survey data from the EU-SILC, it was disproved that the effectiveness of the Czech social transfers system was above average compared to the countries of the same welfare state model, the CEE region and the EU during the years 2005-2013. The Czech pension system plays a crucial role in the level of effectiveness of the social transfers system. The good position of the Czech Republic among the all three studied groups of countries in terms of effectiveness is maintained mainly thanks to its pension system.The current low level of poverty rate was achieved mainly thanks to the pre-crisis measures, respectively due to the specific timing of these measures package. The contribution of this dissertation consists in complex and systematized view of the income poverty in the Czech Republic, accompanied by the analysis of the effectiveness of the social transfer system. This analysis, owing to the time series (2005-2013), applied methods (methods of the European Commission vs. IZA method) and scope of the international comparison (welfare state model, CEE region and EU), has no similarity in the Czech scientific literature so far.