En France, le régime général de sécurité sociale est principalement financé par des cotisations à la charge des employeurs et des salariés. Leur paiement repose sur un système déclaratif permettant, en contrepartie, aux Urssaf d'effectuer un contrôle de l'exactitude et de l'exhaustivité des déclarations des cotisants. L'efficience du recouvrement est essentielle au maintien du mécanisme d'assurance sociale établi. Il importe de concilier les nécessités du financement du régime général de sécurité sociale avec les droits des cotisants. Ces derniers doivent bénéficier, lors du contrôle, des garanties du principe de la contradiction, à savoir d'un droit à l'information et à la discussion avant qu'une décision soit prise à leur encontre. Plus généralement, en dehors du cadre précis des opérations de vérification, le droit positif s'attache à améliorer la sécurité juridique du cotisant et l'égalité devant les charges publiques. La construction du droit des cotisants se caractérise par la recherche d'un équilibre entre les deux impératifs qui s'avèrent parfois incompatibles. Aussi, elle est longue et prudente et se distingue parfois par l'inobservation partielle et ponctuelle des principes établis. Appréhendant la situation actuelle, cette étude formule également plusieurs propositions d'amélioration du droit des cotisants en gardant à l'esprit l'impératif financement de la sécurité sociale. / In France, the general French social security scheme is mainly financed by contributions paid by employers and employees. Their payment is based on a declarative system which allows the social security authorities (Urssaf) to check the accuracy and completeness of the statements made by the contributors. The efficiency of the collection is essential to the preservation of the established mechanism of social insurance. It is important to reconcile the requirements of the financing of the general social security system with the rights of contributors. They have to benefit, during the control, from the guarantees of the adversarial principle, that is a right to be informed and a right to discuss before any decision is taken against them. More generally, outside the specific scope of the verification processes, the French positive law aims to improve the legal security of the contributors and the equality in relation to public burdens. The construction of the rights of the contributors is characterized by the search for a balance between these two imperatives which turn out sometimes incompatible. Also, it is long and careful and sometimes distinguished by the partial and ad-hoc non-compliance with the established principles. Taking into account the current situation, this study also formulates several proposals of improvement of the rights of the contributors keeping in mind the imperative of the financing of the French social security scheme.

Magister Legum - LLM / This thesis will examine the effects of divorce on the benefit payable to a member of a retirement fund, where divorce has occurred before the member has reached retirement age. In particular, parametric (that is, piecemeal) amendments to the relevant legislation will be analysed in order to outline the development of the legislation relating to divorce and the consequent distribution of assets (including retirement savings). The previous and current legal position in South Africa relating to divorce and retirement savings will be set out and critically analysed to determine whether the current position can be regarded as an improvement upon the previous legal position, or whether other and/or new problems in this area have been created. Parametric amendments to relevant legislation have thus far been the subject of many cases in our courts and adjudicative tribunals. A systemic overhaul of a particular area of law is a useful tool in providing legal certainty and clarifying the laws applicable to that area. This thesis will therefore argue in favour of a systemic overhaul of the legislation applicable to the allocation of retirement benefits at divorce, as opposed to the ineffectual parametric (i.e. piecemeal) amendments that have been implemented thus far. An essential aspect of this study is a comparative study of South African legal principles relating to retirement benefits and divorce with the legal principles of this subject in the United Kingdom (UK). / South Africa

The main aim of this thessis is to analyze the evolution of legal rules and structures of organization of public administration connected with social insurance between years 2004 - 2014. The first part of the thessis provides the intro of problem. The second part sumarises main crosspoints within the evolution of social insurance and sickness and pension insurance and its covering organization - Českou správu sociálního zabezpečení. The crucial changes are written down in surveillance tables. There are also mentioned changes in social benefits of passive policy of employment and evolution of Employment Department. These are also specified in surveilance tables. There are also analized: impact of legislative changes on amount of social benefits, administrative burden of byrocratic workers and total operating expenditures. These makroekonomics data are graphicaly pictured in the second part of the tessis. Crucial is the enumeration of changes that had real impact on the national economic.

This text aims to identify the main features of development of sickness insurance in the Czech lands. In the second half of the 19th century new mutual benefit societies started to emerge -- similarly like in Great Britain and the United States, and in the same time in 1888 the compulsory workers sick insurance was introduced. In the first part, this work offers analytical framework for analysis of this development, especially the approach of the public choice school, the concept of cognitive hazard and of social capital. In second part, the author gives historical overview of the era, brief overview of the development of so-called Friendly societies in Great Britain and the United States and an analysis of compulsory workers sick insurance and voluntary societies in Bohemia. The analysis shows the role of interest groups (workers movement, employers, physicians etc.) that shaped the compulsory insurance in similar way as captured in the Anglo-Saxon experience. The push-through of the compulsory insurance strengthens their positions. The application of social capital and cognitive hazard concept reveals that the compulsory insurance could bring unintended cost in the long run by lowering a voluntary cooperation.

My diploma thesis aims to show at what level is currently the similarity between social insurance and personal income tax, respectively bases for their assessment, in Croatia, Poland, Slovenia and the Czech Republic. The thesis describes the various levels of integration of personal income tax and social insurance, and present arguments for and against this integration. It also describes a system of income tax and social insurance in the given states and also specifically defines the rules for determining the taxable amount of income from employment and the base of social insurance. In the final chapter I compare tax bases and base of social insurance both in the individual countries and between them. There is also the analysis of the tax burden of income from employment. Finally, the reason of my diploma thesis is that the legal regulations of personal income tax and social insurance are among the given states very similar and that there is considerable convergence of the rules for the calculation of personal income tax base from employment income and the basis of social insurance.

Diploma thesis deals with wage issues in the private sector in the Czech Republic. Its aim is to provide a comprehensive picture of the most important aspects related to calculation of salary components and their capture in double-entry accounting. Attention is also paid to insurance and taxation that are very closely assciated with it. The indiviual chapters solve the issue from the legal, accounting and tax view. The last chapter is devoted to a comprehensive example that illustrates the calculation of wages to be paid with regard to possible situations such as a overtime, standby duty, holiday, temporary incapacity or business trip.

This diploma thesis analyzes the social security system in the Czech Republic. From 1995 to 2014 are gradually being analyzed spending on these benefits stemming from the state budget. Besides the analysis itself is partial goal to familiarize readers with the structure and construction of the social security system in the Czech Republic. In the thesis there is also made a comparison with selected countries based on at-poverty risk rate. This indicator is compared before and after the payment of social benefits in those states. At the end of the thesis there is created a regression model to predict spending on unemployment benefits untill year 2018.

Cette thèse étudie les politiques d’aide aux personnes âgées dépendantes à domicile menées au Japon, afin d’en tirer des enseignements pour la France. Nous développons notre étude à travers trois axes : i) l’analyse des différences entre le systèmes japonais et français dans l’organisation de l’aide publique et dans l’aide réellement perçue par les personnes en perte d’autonomie, ii) l’examen des barrières potentielles à l’accès aux aides publiques au Japon, iii) l’étude des conséquences de l’aide informelle sur l’emploi des femmes seniors au Japon. Dans cette perspective, nous avons effectué deux études qualitatives comparant les politiques japonaises et françaises, puis deux études micro-économétriques des comportements individuels et familiaux de prise en charge dans le contexte japonais. Ce travail met ainsi en exergue les spécificités des politiques menées dans les deux pays, et souligne les avantages et les faiblesses du modèle japonais. / This thesis focuses on the long term home care policies conducted in Japan, in order to draw lessons for France. Our analysis is developped through three topics : i) the analysis of the differences between the Japanese and the French systems in the public care organisation and in the care received by the elderly, ii) the examination of potential barriers to access to public elderly care in Japan; iii) the study of the impact of informal care on the labor participation of Japanese middle-aged women. In this regard, we carried two qualitatives studies comparing Japanese and French policies, and two microeconometrics studies of individual and family behaviour of caring in Japan. This study outlines the specificities of the policies conducted in both countries, and highlights the strenghts and weakness of the Japanese model.

The graduation thesis is focused on payroll accounting according to valid legislation of year 2012.The aim was to explain the payroll in the business sector with regard to labor regulations, the finance accounting, social insurance and health insurance, income tax from employment. The graduate thesis is based on the assumption that the employees working under the same conditions of employment with the same-time and with the same wage conditions have the same net salary to be paid. Chapters are devoted to the issue of labor relations, the calculation of net earnings, deductions for health and social insurance, taxation and payroll deductions from wages. The original assumption was not clearly confirmed, because to the calculation of net earnings enter a number of aspects.

State tax revenues are the main component of financial flows to the state budget, and therefore subject to taxation almost all human activity, including the insurance sector. The most important connection between taxes and insurance branch represents income taxes levied by insurance companies. But their activities are also subject to other taxes, all of them together influence the activities and decisions of insurance companies in the area of funding in order to reduce the levied tax. Taxes impact on decisions of citizens which they try to influence in favor of the products and services beneficial to their lives and the state. Among them also include the private life insurance. The impact of taxation on insurance companies, factors affecting the amount of tax levied by insurance companies and compare the tax liability between insurance companies, next the way of tax savings and tax relief for inhabitants connected with insurance products processed this work.