Kritické hodnocení důchodové reformy navrhnuté Komisí pro spravedlivé důchody a OECD (2020)

The subject of the diploma thesis is a critical evaluation of the pension reform proposed by the Czech Commission on Fair Pensions and the OECD in 2020. The theoretical part analyses the theoretical classification of pension systems, characteristics of the Czech pension system including the development of the system since 1989, and the state of the pension system with a focus on financial stability, demographic developments, labour market trends and the pension replacement rate. The practical part analyses individual proposals for changes to the pension system proposed by the Czech Commission on Fair Pensions and the OECD by the end of 2020. The practical part concludes, among other things, that the proposals of the Czech Commission on Fair Pensions and the OECD significantly simplify the calculation of pension benefits. However, the fair option proposed by the Czech Commission on Fair Pensions does not address the issue of financial sustainability, but rather exacerbates it, all the while increasing the degree of solidarity between income groups. The OECD proposals appear to be more sustainable in terms of fiscal efficiency; nonetheless, they do not propose specific solutions to individual parameters.