Komparace systémů důchodového pojištění v České republice a Slovenské republice

Abstract

The aim of the thesis is to compare the pension insurance systems in the Czech Republic and the Slovak Republic, specifically the old-age pension systems for the period 2017-2021. The objective of the thesis is further divided into two sub-objectives. The first sub-objective deals with the evaluation of expenditures on pension insurance benefits in the Czech Republic and the Slovak Republic in the years 2017-2021. The second sub-objective is to evaluate the pension insurance systems in terms of income replacement for the population receiving old-age pension benefits according to selected indicators in the years 2017-2021. The evaluation is based on four predefined indicators that derive from general methods of measuring income inequality in the population. To achieve the first sub-objective, the time series method was used, specifically the evaluation of their dynamics. For the second sub-objective, the descriptive analysis and comparison method was used. The conclusion of the thesis states that expenditures on pension insurance benefits in both compared countries follow a continuously increasing trend, with the growth being higher in the Czech Republic. The total replacement rate was higher in the Slovak Republic, which means that the pension system in Slovakia better replaces income from employment. The conclusions of the thesis point to a slightly more advantageous position for old-age pension recipients in the Slovak Republic, although progress was recorded in the Czech Republic in reducing the risk of poverty in 2021.