Podrobný výpis o publikaci

The aim of the submitted contribution is to point out some key problems currently being solved by the Czech social system and, on this basis, to outline at least some directions that should become a starting point for a comprehensive reform of the entire social and tax system in the coming years. During the preparation of the contribution, current statistical data, existing and upcoming legislative norms were analyzed, attention was also paid to the study of current professional literature in the field of social policy theory. On the basis of the analyzes carried out, it can be concluded that in the last period the character of the Czech social system is changing in a fundamental way, it is gradually leaving the conservative type and changing to the liberal type. From the point of view of the application of the basic principles of social policy, the principle of solidarity plays an increasingly important role at the expense of the principle of equivalence, whose role is minimized when adjusting social benefits. Nevertheless, many social benefits do not fulfill their protective function. It is therefore obvious that it is necessary to analyze all social situations and the way to solve them, and on this basis implement a comprehensive social and tax reform.