Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systému

The financial sustainability of pension systems is one of the crucial topics in the context of population aging. The issue of financial sustainability is primarily associated with public unfunded pension schemes, where there is an increase in future expenditures and a reduction in income due to the...

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Main Authors: Jan Pokorný, Pavlína Hejduková
Format: Article
Language:ces
Published: Vydavatelství ZČU v Plzni 2020-12-01
Series:Trendy v podnikání
Subjects:
Online Access:https://drive.google.com/file/d/1wIUhVwQZECzAHyRqzfis5JfdrcGCfu7-/view
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author Jan Pokorný
Pavlína Hejduková
author_facet Jan Pokorný
Pavlína Hejduková
author_sort Jan Pokorný
collection DOAJ
description The financial sustainability of pension systems is one of the crucial topics in the context of population aging. The issue of financial sustainability is primarily associated with public unfunded pension schemes, where there is an increase in future expenditures and a reduction in income due to the demographic structure. A possible solution to this problem is represented by the introduction of fund schemes into the design of the pension system which is recommended by the World Bank. But it brings certain risks for pension systems. An example of the implementation is Denmark, where the public fund scheme ATP exists in the first pillar and the second pillar is funded and managed by private companies. The aim of this paper is to present the Danish pension system with a focus on fund schemes and their differences with emphasis on management. This paper uses a literature review and analysis of quantitative data in the form of a time series. Data are used from Stat Bank and Forsikring & Pension. Next, the synthesis method is used to summarize the findings. The conclusions of the paper provide a basic overview of Danish pension fund schemes and can be an inspiration for possible reforms of pension systems in other countries.
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spelling doaj.art-885d57d8e28e484ea81485e50bf870dc2023-06-02T00:06:15ZcesVydavatelství ZČU v PlzniTrendy v podnikání1805-06032020-12-011044961https://doi.org/10.24132/jbt.2020.10.4.49_60Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systémuJan PokornýPavlína HejdukováThe financial sustainability of pension systems is one of the crucial topics in the context of population aging. The issue of financial sustainability is primarily associated with public unfunded pension schemes, where there is an increase in future expenditures and a reduction in income due to the demographic structure. A possible solution to this problem is represented by the introduction of fund schemes into the design of the pension system which is recommended by the World Bank. But it brings certain risks for pension systems. An example of the implementation is Denmark, where the public fund scheme ATP exists in the first pillar and the second pillar is funded and managed by private companies. The aim of this paper is to present the Danish pension system with a focus on fund schemes and their differences with emphasis on management. This paper uses a literature review and analysis of quantitative data in the form of a time series. Data are used from Stat Bank and Forsikring & Pension. Next, the synthesis method is used to summarize the findings. The conclusions of the paper provide a basic overview of Danish pension fund schemes and can be an inspiration for possible reforms of pension systems in other countries.https://drive.google.com/file/d/1wIUhVwQZECzAHyRqzfis5JfdrcGCfu7-/viewpension systemfund schemesfinancial sustainabilitydanish pension systematp
spellingShingle Jan Pokorný
Pavlína Hejduková
Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systému
Trendy v podnikání
pension system
fund schemes
financial sustainability
danish pension system
atp
title Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systému
title_full Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systému
title_fullStr Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systému
title_full_unstemmed Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systému
title_short Fondová schémata jako možná řešení finanční udržitelnosti dánského penzijního systému
title_sort fondova schemata jako mozna reseni financni udrzitelnosti danskeho penzijniho systemu
topic pension system
fund schemes
financial sustainability
danish pension system
atp
url https://drive.google.com/file/d/1wIUhVwQZECzAHyRqzfis5JfdrcGCfu7-/view
work_keys_str_mv AT janpokorny fondovaschematajakomoznaresenifinancniudrzitelnostidanskehopenzijnihosystemu
AT pavlinahejdukova fondovaschematajakomoznaresenifinancniudrzitelnostidanskehopenzijnihosystemu