Zhodnocení dopadu III. důchodového pilíře na vybrané subjekty

Abstract

The diploma thesis solves third pension pillar and its impact on selected subjects. The theoretical part describes the position third pension pillar in the pension system of the Czech Republic, explains its essentials and problematic passages with using practical knowledge. The practical part of the thesis is focused on point out the role of the government in this area, modify parts of the pension system to create a stronger motivating element third pension pillar and assessment of the impact on the state, municipality and individuals.

Explanations and practical examples are made on the basis of current legislation to 1. 1. 2020. Own calculations are based on statistical data or own methodological procedures, which are mentioned in the thesis. In addition to our own questionnaires, we used experts to evaluate the impact.

The tesis should be of benefit to those who want to orient themselves in the third pension pillar, evaluate certain alternatives and make decision. The results of this thesis can then serve as an influencing basis for the change of legal regulations, for the decision to establish participation in the third pension pillar and as material for research from other areas.