Komparace dopadů zrušení dílčích úprav penzijního systému na důchodové účty v České republice a Polsku za období 2009-2019

The bachelor thesis aims to the comparison the effects of the abolition of partial adjustments to the pension system on pension accounts in the Czech Republic and Poland in 2009–2019 and to assess which country evaluated better in the given aspects. The thesis provides a view of two neighboring countries in which the pension system has been reformed and, than some adjustments of the pension system have been canceled again. Both countries have canceled the steps of the reform in different ways and for different reasons. The theoretical part of the bachelor´s thesis brings the reader a literary reshuffle of literature, dealing with funding of pension systems and theoretical concepts of the Public Finance Theory and Good governance. The thesis contains an overview of the historical development of pension systems in the Czech Republic and Poland. The practical part of this thesis analysis by comparison data of pension accounts, data relating to government deficits, or surpluses, government debt and the participation in II. and III. pillars of the pension system. Based on the results of this analysis, it was found that both countries started to do better after the cancelation of partial adjustments to the pension system, and none of the country increased its government debt. In both cases the government debt decreased and in the case of the Czech Republic, the government entered a surplus at the end of the reporting period. The conclusion of the bachelor´s thesis found that in the given period was Czech Republic more successful than Poland.