The purpose of this thesis is an analysis of the development of the pension system in the Czech Republic since 1989. The emphasis is placed on reform provisions and on their impact on public budgets. Future direction is discussed next. The demographic development raises concerns about the financial sustainability of pension systems. The changes in the structure of the system were made after several years of discussions and a number of parametric adjustments. The question of sustainability is not closed yet. Recent changes are canceled and the system returned to the previous state. The reason was a lack of political and general agreement about this type of reform. The theoretical part deals with the definition of public budgets with a focus on social security. The importance and the function of pension systems are characterized in the next section. Pension systems are classified by the operator, by the method of calculating pension benefits and by the type of funding. Each pension system is based on tradition and is influenced by the development of society in the political, economic and social fields. In the practical part is performed the analysis of the pension system structured according to the periods. The impact of the reform provisions is illustrated on the state of public budgets. The thesis concludes that the initial efforts to change the system fundamentally will be replaced by attempts to implement minor adjustments. In the case of structural reform in the future it could be considered the application of modern pension theory, which recommends Pan-European pension system.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:205883 |
| Date | January 2015 |
| Creators | Langrová, Hana |
| Contributors | Krebs, Vojtěch, Brabec, Petr |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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