This work is focused on effective tax rates of the personal income tax from a microeconomic perspective. The work analyses francophone countries, namely Belgium, France, Canada, Luxembourg, Greece, Switzerland and also the Czech Republic. The first chapter defines elements of the personal income tax, social insurance contributions and the effective tax rate along with examples of its calculation. The second chapter describes the personal income tax and social insurance contributions in chosen countries and calculates the effective tax rate using collected information. The effective tax rate is calculated for six sample taxpayers with different levels of average wage. The final chapter compares, according to sample taxpayers, effective tax rates including only income tax or social security contributions payed by employees, and at the end the effective tax rate as a whole.

The topic of this diploma thesis is the taxation issue in insurance which represents the specific sector of economy. The insurance helps people to deal with the financial consequencies of the realization of the random event. The first part of the thesis consists of taxation matter from the insurance company point of view. The main part focuses on the technical reserves which are the largest part of the liabilities. Consequently the attention is turned to the clients of the insurance companies and their employers In this part it is suitable to present the taxation principles of the natural person, the taxation of indemnity and the advantages resulting from the life insurance. The next chapter deals with the possible future developement and with the present situation on the insurance market. The thesis is completed with a practical example which concentrates on the taxation in 3 predefined situations.

This thesis analyses problems of old age pension scheme in the Czech republic from view of the employees of company INOTECH ČR, spol. s r. o.. It contains the proposal of solving to create reserves for old age pension scheme by using products offered in Czech republic like life insurance and pension aditional insurance.

The theme of this thesis is draft of measures body related with changes in sick benefit system. The goal of this thesis is the analysis of impact of changes in sick benefit system on employer and the draft of measures for the subject. There is a description of sick benefit system used in CR and in other countries EU in this thesis. There is a describtion of the changes and the impacts on employer are analysed. The last part of the thesis is composed by draft of measures related with these changes.

Studiens syfte är att undersöka hur förändringsmodellen ADKAR har använts bland enhetschefer på Försäkringskassan och vilken betydelse den har haft för de under en organisationsförändring. För att uppfylla studiens syfte har en organisationsförändring studerats utifrån ett första linjens chefsperspektiv. Studiens teoretiska utgångspunkter baseras på teori och begrepp relaterat till översättning och meningskapande. Utgångspunkterna har använts för att studera hur ADKAR- modellen översatts och skapat mening kring förändringen. Studiens metod är kvalitativ med fokus på fyra semistruktuerade intervjuer och fyra textdokument. Resultatet av studien påvisar att förändringsmodellen ADKAR internaliserats hos cheferna i samband med deras chefsintroduktion. Modellen har blivit ett etablerat sätt att kommunicera och tänka utifrån vid förändring. ADKAR- modellen idientifieras genomgående under förändringen som en vattenfallsmodell. / The purpose of this thesis is to investigate how the change model ADKAR has been used among section directors at the Swedish Social Insurance Agency and what significance it has had for them during an organizational change. To fulfill the purpose of the study, an organizational change has been studied through the perspective of a first line director. The thesis theoretical starting points are based on theory and concepts related to translation and sensemaking. The starting points have been used to study how the ADKAR model has been translated and created sensemaking around the change. The study method is qualitative with a focus on four semi-structured interviews and four text documents.The results of this thesis shows that the change model ADKAR has been internalized in the managers in connection with their manager introduction. The model has become an established way of communicating and thinking from the outside in the event of change. The ADKAR model is consistently identified during the change as a waterfall model.

These thesis present an analysis of the status and trends in the selection of social security in the context of public finance reform and social policy. The aim is to analyze the development of the collection of premiums in the period 2007-2010 in connection with the reform of public finances, to define the role of factors having a substantial impact on the collection of premiums and to explore the attitudes of individual actors to legislative changes in social security. The starting point for the work is the concept of the state and its economic function and solidarity, which are provided through the instruments of economic and social policy. The parts of the foundations are the social rights and the theory of redistribution. Equally important starting point is the concept of bureaucracy, which is the theoretical basis for the institutional arrangements and management of social insurance. The research is devoted to the analysis of events and analysis on the underlying attitudes of the actors, but also for planned maintenance work in the field of social security. The analysis further factors have a significant impact on the indicators and the collection of social insurance. On the basis of the analysis are formulated conclusions and recommendations for decision-making on the future direction of...

The present thesis focuses on the analysis of the Czech pension system reform. In order to understand the respective consequences, the analysis is put into the context of the development of the Czech pension system after 1989. In addition to the value aspect, attention is paid to the demographic, legislative, political, economic, social, institutional and international aspects of the pension system, its arrangement, financing and financial sustainability. The comparison of the pension reform implemented by the coalition government of Prime Minister Petr Nečas with the concept of pension reform of the opposition Czech Social Democratic Party by the criteria of budgetary responsibility, quality of life of pensioners, solidarity, social justice, equivalence and resilience of pension reform in time is also emphasised. Theoretical bases include the theory of path dependency, the theory of institutionalism, the welfare state theory, the theory of corporatism and the criterion anchoring of the reform. The present thesis applies the method of analysis of secondary data and the method of comparative analysis. To obtain secondary data, methods of document and data record searching are utilised.

The diploma thesis generally focuses on pension systems, specifically on the institution of retirement age. This institution is very important for the old-age pension system and its stability. Retirement age is an important determinant of every pension system. Demographic and economic state of society depends, among other things, on age at which citizens can retire, it's associated with standard of living of state residents. It also affects job opportunities. Since its inception the retirement age in the Czech Republic has gone through many modifications. Based on the theory of actor-centered institutionalism, the diploma thesis addresses the determinants that influenced the development of retirement age institute, including its institutional framework and actors involved in its changes. It also deals with its developmental stages. Comparison with the development in Slovakia (in some parts of diploma thesis only) will be enriched the conceptual, empirical as well as methodological realm of the thesis. Czech and Slovak Republics have shared history but the pension systems of both countries have considerably diverged. In conclusion the diploma thesis specifies the wider context of the retirement age as a part of the overall pension system. Powered by TCPDF (www.tcpdf.org)

In this thesis the feasibility of making social transfers conditional in South Africa is examined with specific focus on the Child Support Grant. Currently, there are more than 8.7 million children receiving Child Support Grants, which is impacting positively on poverty alleviation. Yet, social outcomes, especially in health and education are poor. The conditionality of transfers will compel the parents/guardians of these children to ensure that the children regularly attend school and also utilise the health services. Conditional cash transfers, by their nature, attempt to address the low demand for these services, which are available but are not being utilised. The National Income Dynamic Study (NIDS) is employed to test empirically whether it will be feasible to institute conditionality to the CSG. The methodology adopted is to determine if there is any statistically significant difference (education and health outcomes) between the recipients of the CSG with non-recipients of the CSG. Moreover, the population (as extrapolated from the sample) is separated into four groups, namely, children that qualify and receive the grant (QR), children that qualify and do not receive the grant (QNR), children that do not qualify and receive the grant (NQR) and children that do not qualify and do not receive the grant (NQNR). Subsequently, educational and health outcomes are compared between these groups to determine if there is any statistically significant difference between them. The results demonstrate that school attendance is high among children, and there is no significant difference in school attendance between the recipients and non-recipients of the CSG; as well as between the QR, QNR, NQR and NQNR. Moreover, there is no substantial difference in education outcomes (grade repetition) between the recipients and non-recipients of the CSG; as well as between the four groups. Similar results are found for health where there is no statistically significant difference between the groups regarding utilisation of health services as well as health outcomes. Therefore, conditionality of the CSG would not be feasible, as it does not address the causes of poor health and education outcomes, which are mainly due to supply-side deficiencies. Government should rather strengthen current poverty alleviation policies which seem to be impacting positively on poverty reduction. / Economics / D. Com (Economics)

Text in Afrikaans / Social security is an important instrument of government to reduce the risks of economic insecurity to indivi~uals and the community. Social security usually consists of social insurance (for example pensions, unemployment insurance and workmen's compensation) and social assistance (for example social pensions, disability grants and maintenance grants). In view of South Africa's low economic growth, high and rising unemployment, widespread poverty, skew distribution of income and the disintegration of the family, social security requires urgent attention. This issue is even more pressing during the political transition since most policy measures and institutions are reconsidered, while pressure on government expenditure increases. This study commences with a discussion of basic aspects of social security, such as its definition, the rationale for social security in a market economy, the possible influence on economic behaviour, targeting, the financing of social security through a payroll tax and general taxation and the financing of a national pension fund. One of the sources of information of social security is the experience of other countries in this regard. The second part, which constitutes the core of the study, involves a comparative study of social security. After a general discussion on comparative studies, the origin and development of social security in welfare states (the USA, Britain and the Netherlands) and developing countries (Chile, Mexico, Guatemala, Cuba and Sri Lanka) are studied. African countries and the "miracle" countries of the East also receive brief attention. The main emphasis is on equity and efficiency, and aspects such as affordability, financing, targeting, the extension of coverage, a negative income tax, traditional social security and specific programmes that could be of importance to South Africa. In the last section the origin and development of and the fiscal scope for social security are discussed. Besides social insurance and assistance, programmes such as in-kind transfers, public works programmes and tax expenditure receive attention. Aspects of social security such as poverty alleviation, means testing, take-up rates, administration and corruption are discussed, while recommendations are made on topics such as a "voluntarily" national pension scheme, employment creation programmes and food stamps. / Bestaansbeveiliging is 'n belangrike instrument in die hande van die owerheid om die risiko' s van ekonomiese onsekerheid vir individue en die gemeenskap te verminder. Bestaansbeveiliging bestaan gewoonlik uit maatskaplike versekering (waaronder pensioene, werkloosheidsversekering en ongevalleversekering) en maatskaplike bystand (byvoorbeeld maatskaplike pensioene, ongeskiktheidstoelaes en onderhoudstoelaes). In die lig van Suid-Afrika se lae ekonomiese groei, hoe en stygende werkloosheid, wydverspreide armoede, skewe verdeling van inkome en gesinsverbrokkeling, verg bestaansbeveiliging dringende aandag. Die aangeleentheid is des te dringender gedurende die politieke oorgangsperiode waartydens die meeste beleidsmaatreels en instellings in heroorweging geneem word en daar voortdurend druk op die owerheid is om meer van die land se skaars bronne te gebruik. Ter inleiding word enkele kemaspekte van bestaansbeveiliging bespreek, waaronder die definisie daarvan, die rasionaal vir bestaansbeveiliging in 'n markekonomie, die moontlike invloed van bestaansbeveiliging op ekonomiese gedrag, die rol van teikenstelling, die finansiering van bestaansbeveiliging deur middel van 'n loonstaatbelasting en algemene belastings en die finansiering van 'n nasionale pensioenfonds. Een bron van inligting oar bestaansbeveiliging is die ervaring van ander lande op hierdie terrein. Die tweede gedeelte, wat die kern van die studie is, behels 'n vergelykende studie van bestaansbeveiliging. Na 'n inleidende bespreking oar vergelykende studies in die algemeen, word die ontstaan en ontwikkeling van bestaansbeveiliging in welvaartstate (die VSA, Brittanje en Nederland) en in ontwikkelende lande (Chili, Mexiko, Guatemala, Kuba en Sri Lanka) bestudeer. Afrikalande en die "mirakel-lande" van die Coste kry oorsigtelik aandag. Die nadruk in die gedeelte val veral op billikheid en doeltreffendheid en aspekte soos bekostigbaarheid, finansiering, teikenstelling, uitbreiding van dekking, negatiewe inkomstebelasting, tradisionele bestaansbeveiliging en programme wat vir Suid-Afrika van betekenis kan wees. In die laaste gedeelte word die ontstaan en ontwikkeling van en die fiskale ruimte vir bestaansbeveiliging in Suid-Afrika bespreek. Benewens maatskaplike versekering en bystand, kry programme soos in natura oordragte, openbare werke-programme (werkskeppingsprogramme) en belastinguitgawes aandag. Aspekte van bestaansbeveiliging soos armoedeverligting, die middeletoets, opneemkoerse, administrasie en korrupsie word bespreek en aanbevelings word onder me er gemaak ten opsigte van 'n "vrywillige" nasionale pensioenskema, werkskeppingsprogramme en voedselkoepons. / Sociology / D. Litt. et Phil. (Ekonomie)