Veřejné výdaje na důchodový systém v ČR - možná zlepšení

This bachelor thesis deals with the analysis of public expenditures on the pension system in the Czech republic, its problems and recommendations for its improvements. The first part is focused on defining public expenditures, revenues and expenditures of the state budget and in particular the mandatory expenditures and their analysis. In the second part is described the pension system in the Czech Republic, which is currently composed of the first and third pillar. This chapter also describes the canceled the second pillar. The third part deals with the development of the pension system in the Czech Republic from the perspective of management, benefits paid and the state contributions of the third pillar, and consequently, this part also analyzes the problems of the pension system in the Czech Republic. The last part focuses on the comparison of pension schemes, description of the principles and assumptions for pension reform and recommendations for pension reform. Generally, the pension system must be built on a multi-pillar funding and be sufficiently diversified to minimize overall risk.