This work is focused on effective tax rates of the personal income tax from a microeconomic perspective. The work analyses francophone countries, namely Belgium, France, Canada, Luxembourg, Greece, Switzerland and also the Czech Republic. The first chapter defines elements of the personal income tax, social insurance contributions and the effective tax rate along with examples of its calculation. The second chapter describes the personal income tax and social insurance contributions in chosen countries and calculates the effective tax rate using collected information. The effective tax rate is calculated for six sample taxpayers with different levels of average wage. The final chapter compares, according to sample taxpayers, effective tax rates including only income tax or social security contributions payed by employees, and at the end the effective tax rate as a whole.

The diploma thesis deals with problems connected to the formation of feminine names of occupations in contemporary French. The theoretical part is devoted to the evolution of feminism not only in the French Republic, gender questions, particularly in relation to the language, and the language policies of France. Furthermore, it is aimed at word-formative possibilities of contemporary French for the derivation of names of occupations, functions, degrees and ranks. A part of it deals with the situation in several francophone countries. The objective of the practical part is to assess the relation between the political desiderata of the French Republic and the real language usage on the basis of a corpus analysis effected in the Frantext database and Google Web Search.