TAX POLICY OF THE CZECH REPUBLIC AND SECURING FUNDS FOR RETIREMENT
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Pension policy and issues relating to the life of the elderly in an ageing Europe is one of the major areas that cannot be ignored. The severity of the pension issues is enhanced by the long-term demographic development and the associated question of financing the pension system. The paper is aimed at tax allowances, which are intended to support the old-age security in the form of voluntary and individual savings. In addition to their description, the ways of how these options are used by tax entities are clarified, too. The aim of the research is to assess the use of legislative tax tools leading to the increase in the effectiveness of the given measures. Methodically the research is based on the evaluation of secondary statistical data of the Czech Statistical Office and Financial Administration of the Czech Republic. The data are statistically backed up by primary research, which was carried out in 2016.
888 – 908
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