- •Министерство Финансов Российской Федерации
- •Утверждено и рекомендовано решением
- •(Протокол № )
- •Предисловие.
- •Unit 1. What are taxes?
- •What are taxes?
- •Vocabulary
- •Grammar Revision
- •Unit 2. Progressive and regressive taxes
- •Progressive and regressive taxes
- •Vocabulary
- •In the text find the English equivlents to the following Russian collocations.
- •Unit 3. A history of taxation.
- •A history of taxation.
- •Vocabulary
- •In the text find the answers to the following questions.
- •In the text find the English equivalents to the following Russian collocations.
- •Unit 4. The tax history of great britain.
- •The tax history of great britain.
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 5. The history of the tax system in the united states
- •The history of the tax system in the united states
- •Colonial Times
- •The Post Revolutionary Era
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 6. The history of the tax system in the united states
- •The history of the tax system in the united states
- •World War I and 1920’s
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 7. The history of the tax system in the united states
- •The history of the tax system in the united states
- •The social security tax
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 8. Income tax
- •Income tax
- •Unit 9. Personal taxation in the uk
- •Personal taxation in the uk
- •Vocabulary
- •Chart 1. Personal taxation
- •Unit 10. The flat tax
- •The flat tax
- •Vocabulary
- •Unit 11. Corporate tax in great britain
- •Corporate tax in great britain
- •Unit 12. Corporate income tax Corporate taxation in the usa
- •Corporate income tax
- •Corporate tax rates
- •Defining income
- •Vocabulary
- •Chart 1. Marginal and average corporate tax rates, 1983
- •Verb Noun Adjective
- •Unit 13. (corporation) profit tax in russia
- •(Corporation) profit tax in russia
- •Unit 14. The vat
- •The vat
- •Vocabulary
- •Unit 15. The vat in russia the vat in russia
- •Vocabulary
- •The vat-Invoice
- •Unit 16. The excise
- •The excise
- •For similar items, excise duties are the same for imported and domestically produced goods; if the tax is different, then there is an explicit or implicit customs duty.
- •Vocabulary
- •Exercise 2. Answer the questions
- •Exercise 3. Guess the meaning of the word by its definition
- •Exercise 4. Render the text
- •Exercise 6 Translate from Russian into English
- •Unit 17. Taxation in canada
- •Practise reading the following words and collocation:
- •Taxation in canada
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 18. Taxation in the united kingdom
- •Taxation in the united kingdom
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 19. Taxation in germany
- •Taxation in germany
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 20. Taxation in the republic of ireland Exercise 1 Practise reading the following words and collocation:
- •Taxation in the republic of ireland
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Exercise 5
- •Unit 21. Taxaion in the usa
- •Taxaion in the usa
- •Vocabulary
- •Unit 22. How to avoid axation in the usa how to avoid axation in the usa
- •Vocabulary
- •Exercise 6. Discussion
- •Unit 23. The tax code of the russian federaton
- •Retrospectively, provision, procedure, authority, levy, circumstance, liability, audit, offence, administrative compliance, specify, authority, introduction .
- •Tax Code part II
- •Vocabulary
- •Exercise 7 Explain the following. Consult the text and vocabulary
- •Hierarchy of Norms
- •Vocabulary
- •The History of Taxation in Russia
- •Unit 24. The tax authorities of the rusian federation
- •Unit 25. Genral princiaples of taxation
- •Genral princiaples of taxation.
- •4.1 Efficiency or rationality.
- •4.2 Sufficiency.
- •4.3 Flexibility.
- •4.4 Neutrality.
- •Vocabulary
- •Оглавление
- •Пособие по английскому языку
Exercise 2
Find the most suitable Russian equivalents to the following English collocations:
Tax system has been marked by significant changes over the years; granted Congress the power to levy a tax; responding to changes in society; income tax expanded to cover most American families; limited need for revenue; raised revenue primarily through general real estate taxes, excises taxes, and taxes based on occupation; even though colonists were forced to pay these taxes; established a persistent wariness regarding taxation as part of the American culture; to pay the debts of the Revolutionary War, Congress levied excise taxes on distilled spirits; physically opposed the tax on whiskey; imposed an extra tax on imported rum to discourage its consumption.
Exercise 3
Find English equivalents to the following Russian collocations:
В течение десятилетий федеральная, государственная и местная системы налогообложения характеризуются существенными изменениями; сегодня сборы от уплаты подоходного налога составляют более половины дохода федерального правительства; прежде всего южные колонии облагали налогом вывозимые и ввозимые товары; для того чтобы сражаться с Францией, Англия нуждалась в денежных доходах; испытывать недостаток своих представителей в Парламенте; согласно Статьям Конфедерации, каждый отдельный штат являлся суверенной единицей и мог вводить налоги по своему усмотрению; Конституция наделила Конгресс правом вводить и собирать налоги.
Exercise 4
Answer the following questions:
What have the federal, state and local tax system in the US been marked by?
Did the colonies have the same responsibilities during Colonial Times?
What did England’s need for revenue lead to?
What do you know about the Articles of Confederation?
What possibilities did Congress have under the Constitution?
What happened in 1794?
When and on what was the first direct tax levied?
When were excise taxes imposed?
Why did Congress impose an extra tax on imported rum?
Exercise 5
Guess the meaning of the words by their definitions:
1. the establishing of a law by a law-making body
2. a tax levied on land or buildings owned by someone
3. to be short (of) or have need (of)
4. to have trust or confidence
5. health, happiness, prosperity, and general wellbeing
6. to be against (something or someone) in speech or action
7. organized opposition to a government or other authority involving the use of violence
to make something available
Unit 6. The history of the tax system in the united states
Exercise 1
Practise reading the following words and collocation:
a) direction; gunpowder; feathers; medicines; source; remaining; debate; excess; entry; budget; exemption; economy; enough; however; systematically; although;
b) Civil War; earlier excises taxes; legal documents; liquor and tobacco; the 16th Amendment; each State’s population; southern and western; agriculture and rural areas; industrial northeast; Constitutional amendment; individuals’ lawful income; need for revenue; estates and excess business profits; the greatest depression; tax legislation; Internal Revenue Code;
c) to restore; to decline sharply; to be repealed; to be abolished; to impose direct taxes; to result in; to allow; to be equal to; to codify all existing income tax laws; to lower the exemption levels; to be in effect.