Přehled o publikaci

Czech pension policy in the 90s led to a de facto fundamental predominance of a flat-rate pension over the social pension insurance, while total public pension expenditure is covered by pension premiums. Even more inadequate and complicated is the financing of the so-called public health insurance. Pension and health insurance premiums are predominantly merely earmarked taxes, moreover socially unfair. Moreover, at least until recently, the complex construction of state payments for “state health insureds” was used for lobbying manipulation of public finances. The Fiala´s government has promised a pension reform and the introduction of a single collection point. The paper analyses the experience of these reforms and offers quick and effective solutions to these problems, including strengthening the role of the income tax on wages and at the expense of the social security contributions. The five-party coalition Fiala´s Government can handle these tasks. Moreover, current, not only domestic, but fiscal problems may also require the generally necessary reforms of corporate income taxation and financial services taxation.