Analýza penzijní reformy se zavedením vazby mezi počtem dětí a výší důchodu

This thesis focuses on the analysis of non-traditional approach to reforming the pay-as-you-go pension system by introducing a link between the number of children and the amount of pension, which is known as the Children PAYG. An analysis of the concept in general and of specific proposals for reform with its application is performed in the analytical part. Attention is also given to related topics. One of them is to assess the impact of the pension system on fertility. Further issue is to examine the costs of raising a child that are shared by parents and society as a whole. One of the main outputs of this thesis is a summary of positive and negative features of the Children PAYG concept. The concept is considered applicable in domestic conditions based on this analysis. Finally there are two recommended approaches to the Czech pension reform, the first one is based on the concept of Children PAYG with limiting the role of family policy, the second one is based on maintaining current pay-as-you-go system in a limited form of so-called flat-rate pension with strengthening the role of family policy in financing the costs of raising children.