D 2018

Pojistné a nepojistné dávky v českém sociálním zabezpečení

MERTL, Jan

Basic information

Original name

Pojistné a nepojistné dávky v českém sociálním zabezpečení

Name in Czech

Pojistné a nepojistné dávky v českém sociálním zabezpečení

Name (in English)

Insurance and non-insurance benefits in Czech social security

Authors

MERTL, Jan

Edition

Praha, Conference proceedings RELIK 2018, p. 259-269, 11 pp. 2018

Publisher

VŠE

Other information

Language

Czech

Type of outcome

Stať ve sborníku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

Organization unit

University of Finance and Administration

ISBN

978-80-245-2281-4

Keywords (in Czech)

Benefits

Keywords in English

Sociální dávky

Tags

International impact, Reviewed
Změněno: 21/1/2019 11:10, doc. Ing. Jan Mertl, Ph.D.

Abstract

V originále

The aim of the paper is to classify the main features of insurance and non-insurance social benefits, quantify the fiscal significance of these benefits in 2017 and draw attention to the important characteristics that need to be considered when designing and adjusting the whole system. The methodology is based on an analysis of the characteristics of social security benefits and the fiscal statistics for these benefits. The paper also defines the possibilities of using individual types of benefits in the relevant scenarios in relation to what we want to achieve in social security. The paper is consistent with the theory of social models. We do not analyse individual benefits in detail, rather we provide overview approach and comparison of essential characteristics that are important for the settings of the social security system.

In English

The aim of the paper is to classify the main features of insurance and non-insurance social benefits, quantify the fiscal significance of these benefits in 2017 and draw attention to the important characteristics that need to be considered when designing and adjusting the whole system. The methodology is based on an analysis of the characteristics of social security benefits and the fiscal statistics for these benefits. The paper also defines the possibilities of using individual types of benefits in the relevant scenarios in relation to what we want to achieve in social security. The paper is consistent with the theory of social models. We do not analyse individual benefits in detail, rather we provide overview approach and comparison of essential characteristics that are important for the settings of the social security system.