- •Основы налогообложения
- •Содержание
- •Раздел I.
- •Раздел II.
- •International measurement of personal income taxes (b) …………………. 26
- •Раздел III.
- •Раздел I
- •Objectives of taxation.
- •I. Arrange the words in suitable pairs.
- •II. Complete the sentences by choosing suitable endings from the right-hand column.
- •III. Fill in prepositions where necessary.
- •Vocabulary
- •Unit 2 Text Principles of taxation.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary:
- •Unit 3 Text Tax return.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Unit 4 Text Classes of taxes.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Раздел II.
- •Text (a)
- •Taxation policy
- •I. Answer the following questions:
- •III. Find in the text and write out English equivalents for the following Russian word combinations:
- •IV. Pick up antonyms from (b)
- •V. Supply the articles where necessary.
- •VI. Choose correct prepositions.
- •VII. Open the brackets putting the verbs in the correct form.
- •VIII. Translate into Russian paying attention to the word ‘though’.
- •IX. Translate into English using the following words and word combinations.
- •Vocabulary
- •Text (b)
- •International comparisons of taxation
- •I. Answer the following questions.
- •Vocabulary
- •Unit 2 Text (a)
- •Income taxes
- •I. Answer the following questions:
- •II. Find in the text and translate into Russian:
- •III. Find in the text and write down English equivalents for the following Russian phrases:
- •IV. Find synonyms from (b) below:
- •V. Find antonyms to the words in the text:
- •VI. Choose correct prepositions and make up sentences:
- •VIII. Put adjectives in correct form.
- •IX. Translate into English.
- •Vocabulary
- •Text (b)
- •International measurement of personal income taxes
- •Vocabulary
- •Unit 3 Text (a) national insurance contributions (nic)
- •I. Answer the following questions:
- •III. Find in the text and write out Russian equivalents for the following combinations.
- •IV. Find in the text and write out English equivalents for the following Russian combinations:
- •V. Fill in articles where necessary.
- •VI. Fill in preportions where necessary.
- •VII. Open brackets, using verbs in the correct tense in the Passive Voice.
- •VIII. Translate sentences, paying attention to the forms of infinitives.
- •Text (b)
- •Vocabulary
- •Unit 4 Text (a)
- •Indirect taxes - sales and vat
- •I. Answer the following questions.
- •III. Find in the text and write out English equipments for the following combinations.
- •IV. Insert prepositions.
- •V. Open the brackets and use the correct form of the verb.
- •VI. Pick up pairs of words.
- •V. Find the construction “Complex Subject” in the sentences and translate into Russian
- •VI. Translate the following sentences, using the construction “Complex Subject” and the following verbs:
- •Vocabulary
- •Text (b)
- •Value added tax (vat)
- •I. Answer the following questions:
- •Vocabulary
- •Unit 5 tax evasion and avoidance
- •I. Answer the following questions.
- •III. Translate into Russian.
- •IV. Find in the text and write out English equivalents for the following combinations.
- •V. Fill in prepositions where accessory.
- •VI. Translate into English using active words of the text.
- •VII. Translate the following sentences paying attention to Modal Verbs.
- •VIII. Translate the following sentences into English.
- •IX. Practice translating participles and gerunds in the following English sentences.
- •Text (b) double tax relief agreements
- •I. Answer the following questions.
- •Vocabulary
- •Unit 6 Text basic principles for a system of taxation
- •I. Answer the following questions.
- •III. Find in the text and write out English equivalents for the following combinations.
- •IV. Find synonyms in the text to the following words.
- •V. Practice translating the Subjunctive mood forms used in the English sentences bellow.
- •VI. Translate into English the following sentences using active words of the text.
- •VII. Retell the text using key words and the plan.
- •Vocabulary
Раздел II.
Unit 1
Text (a)
Taxation policy
There are many tax regimes in the world, with the rules for individuals and companies tailored to meet local conditions. Taxation is extremely complex, and here we can only outline the most general principles.
The money gathered in from taxes is usually a government's main source of revenue. Money is also raised from the issue of government securities and national saving schemes. The amount of money the government requires depends on its policy. In broad terms, governments on the left tend to help the disadvantaged sections of the society Governments on the right are little involved in the lives of individuals and free market predominates in this situation. In consequence, left-wing governments generally need higher revenues than those on the right.
Sweden, for example, has one of the highest levels of social security, protecting its citizens in many areas of life. At the same time Swedes have one of the highest standards of living in the world, though they face one of the heaviest levels of taxation. The tax burden on the individual in most Western countries appears to have fallen in the past decade, but it is important to recognize that some cuts are more apparent than real. In the UK, for instance, direct taxes on income have been cut substantially, but indirect taxes on spending, such as Value Added Tax (VAT), have risen to compensate it. Thus, the way in which the taxes are collected may have changed but the government's overall tax take has not been reduced.
Taxation policy may also reflect socially desirable and undesirable priorities in society. Interest on savings may be tax-free to encourage thrift. Contributions to charity may also be tax-free while other transfers of capital may be subject to tax. Smoking and drinking may be discouraged by having high levels of tax imposed on them. Car ownership may be restricted by high sales taxes or duties on petrol. Each country has its own priorities.
No taxes are popular, but most people agree that they are necessary. By transferring some resources to a central pool, communal projects for the common good can be paid for. Ideally, individuals and companies contribute according to their ability and collect according to their need.
The main kinds of tax can be divided roughly into four groups: direct taxes on incomes; indirect spending taxes on individuals; taxes on wealth and company taxes.
(from "Guide to International Finance. Understanding Money Today” by Alen M.)
I. Answer the following questions:
1. Why is taxation so complex and different in different countries?
2. Why are taxes imposed?
3. What are the sources of a state revenue?
4. What kind of governments usually require more money?
5. What country in the EU has one of the highest levels of social security and the heaviest level of taxation?
6. What does this country have as a result of it?
7. Why have indirect taxes on spending risen in the EU in the past decade?
8. Has the government's overall tax take changed in the UK in the past decade?
9. What can taxation policy reflect?
10. How are things encouraged and discouraged by taxation policy?
II. Match English words and word combinations from column (a) with Russian words from (b) below:
a |
b |
standard of living |
налоговые сборы |
level of tax |
налог на расходы |
tax revenue |
уровень жизни |
set against tax |
ставка налога |
sales tax |
делать налоговый вычет |
tax on spending |
налоговая гавань |
tax haven |
косвенный налог |
cut taxes |
общая сумма собранных налогов |
local tax |
снижать налоги |
indirect tax |
подлежащий налогообложению |
subject to tax |
уровень налога |
tax rate |
налог с продаж |
overall tax take |
местный налог |