Analýza zásluhovosti v českém důchodovém systému u jednotlivých příjmových skupin

This master's thesis deals with the principles of solidarity and equivalence in the Czech pension system, analyzes all the factors which affect the level of equivalence and examines their current settings in the pension system of the Czech Republic. Although there are many variables, that play an important role in the system, salary reduction limits seems to be the most important one. Therefore, great attention is paid to this topic -- the impact of the reduction limits during the pension benefits calculation under the various income groups. In recent years there have been implemented several reforms of the system, but the equivalence is still very low after all. While the standard of living of low-income people after retirement remains the same or even increases, the standard of living of middle- and higher-income groups decreases enormously. The thesis continuously evaluates the economic impact of individual actions and parametric reforms on different income groups and on this basis suggests possible changes and solutions that should lead to higher equivalence of the pension systém.