Mandatorní výdaje v ČR - vývoj důchodů a důchodová reforma

This bachelor thesis is elaborated with regard to problems of mandatory spending along with a main view to social transfers which belong to a statutory division of mandatory spending. The chapters are divided into several parts such as mandatory spending mentioned above, its structure, subdivision and development in the last couple of years. The next part characterizes every single benefit of pension insurance in term of claims, amount and subsequent payment. There can be also found a mention concerning pension system and participation in pension insurance. The next chapter analyzes the development of each pension (old-age) insurance benefit and the main indicators essentially influencing the development in years 1998--2008 are featured. Progression of every pension is supplemented with a chart. Pension reform is involved in conclusion where the development of particular pension is briefly quoted, proposals are mentioned and a commentary is attached in order to consider the pros and cons of changes implement. There is indicated an important fact regarding the rebuilging of Bezděks commission which creates some possible variants of pension reform.