Analýza dávek státní sociální podpory v České republice

Abstract

The topic of this thesis is the analysis of state social support benefits in the Czech Republic. The state social support system is regulated by Act No. 117/1995 Coll., On State Social Support, as amended. Through state social support, the state participates in covering nutrition costs and other basic personal needs of children and families. State social support is provided in certain cases depending on the level of income. The current system consists of five benefits, including child allowance, housing allowance, parental allowance, birth grant and funeral grant. The individual benefits are divided into two groups. The first group includes benefits provided depending on income. These benefits include child benefit, housing allowance and birth grant. The remaining two benefits, i.e. parental allowance and funeral grant, are not tested benefits and therefore do not depend on family income. The aim of this bachelor thesis is to discover, based on the analysis of state social support benefits provided in the Czech Republic in 2014-2018, how much of the total benefits were paid by a selected specific tax office, and suggest possible recommendations and improvements to the state social support system in the Czech Republic. The thesis also describes factors that affect the amount of costs spent on individual benefits. Based on the analysis, the thesis also includes suggestions and recommendations for improving the state social support system in the Czech Republic. Thus, this thesis provides an overview of the individual state social support benefits, the purpose of which is to stimulate the improvement of the standard of living of the low-income citizens. The descriptive method, the method of analysis and the method of time comparison belong to the methods leading to the goal of this thesis.