Komparace reformy důchodového systému v České republice a ve Slovenské republice

Abstract

This diploma thesis is focused on the pension system in the Czech and Slovak Republic. Pension system in the Czech Republic and the Slovak Republic was founded on the principle of continuous funding to voluntary pension schemes. After the introduction of pension reform the two-pillar pension system is transformed to a three-pillar system. Continuous funding system is completed with the capital component, which in the future will affect the size of the income of those in retirement. The aim of the thesis is the comparison of pension reforms in the Czech Republic and Slovak. The theoretical part focuses on the description of each type of pension system and their basic principles, objectives and parameters. The application part is a detailed characterization of pension scheme in the Czech Republic and the Slovak Republic in terms of their functioning before the reform and on the basis of their current development. Swedish, Hungarian and Polish pension systems are also described. The practical part deals with the comparison of pension systems in the Czech Republic and the Slovak Republic in terms of the principle of operation of the individual pillars and prognosis of population development or the amount of expenditure and contributions. Last but not least, the political risks are characterized by that affect the development of the pension reforms.