The topic of this bachelor's thesis is the analysis of state support for building and pension savings products. Since the writing of the thesis, proposals have been introduced that modify the support for both building and pension savings, making it a current topic. Both systems are supported by the state through direct contributions, as well as indirect support in the form of tax exemptions. The main objective of the thesis was to quantify the overall expenses and lost revenues for the stat... zobrazit celý abstraktThe topic of this bachelor's thesis is the analysis of state support for building and pension savings products. Since the writing of the thesis, proposals have been introduced that modify the support for both building and pension savings, making it a current topic. Both systems are supported by the state through direct contributions, as well as indirect support in the form of tax exemptions. The main objective of the thesis was to quantify the overall expenses and lost revenues for the state and place them in the context of the entire state budget. According to the results of the analysis, the total state support for building savings in 2022 was estimated at CZK 4.8 billion. However, in 2011, the support reached nearly CZK 12 billion. In the analysis of pension savings, it was found that direct support has been increasing almost every year, reaching CZK 7.6 billion in 2022, or CZK 21.6 billion including all tax benefits and lost state revenues. Initially, the thesis focuses on a theoretical explanation of the current situation regarding the state budget. The pension and building savings systems in the Czech Republic are then described. In the practical part, an analysis of selected indicators of building and pension savings was conducted for the period from 2011 to 2022. |