- •Учереждение образования
- •I. Предмет дисциплины и цель обучения
- •1.1. Цель преподавания дисциплины.
- •1.2. Задачи изучения дисциплины.
- •1.3. Связь дисциплины с другими учебными дисциплинами.
- •1.4. Структура пособия.
- •1.5. Содержание итогового экзамена.
- •II. Учебно-методические указания по изучению дисциплины
- •2.1. Самостоятельная работа студентов.
- •2.2. Формы контроля за работой студентов.
- •Предисловие
- •Contents
- •English tenses (active voice)
- •The verb
- •1. The verb “to be”
- •The present continuous tense
- •The present simple tense
- •The past simple tense
- •Упражнения
- •Future simple
- •Упражнения
- •The past continuous tense
- •Упражнения
- •The future continuous tense
- •Упражнения
- •The present perfect tense
- •Упражнения
- •I have already written the letter but I haven’t posted it yet.
- •The past perfect tense
- •Упражнения
- •The future perfect tense
- •Упражнения
- •The present perfect continuous tense
- •Упражнения
- •The past perfect continuous tense
- •Упражнения
- •The future perfect continuous tense
- •Упражнения на все видо-временные формы английского глагола
- •Специальный тест на временные формы глаголов
- •The passive voice
- •Cравнительная таблица глагольных форм в активном и пассивном залогах
- •Passive (present, past and future simple)
- •Passive (present, past and future perfect)
- •Reported speech and sequence of tenses
- •Say - tell
- •Вопросительные предложения Специальные вопросы
- •Общие вопросы
- •Повелительные предложения
- •Test on the reported speech
- •Условные предложения (conditional sentences)
- •If she knew English well she wouldn’t make a lot of mistakes.
- •Test on the conditional sentences
- •I.Vocabulary notes
- •II. Reading
- •Entering the Profession
- •Legal Profession
- •III. Discussion.
- •I.Vocabulary notes.
- •II. Reading
- •Laws and Customs
- •Aims of Law
- •Systems of Law
- •III. Discussion.
- •1. Crime. Causes of crime.
- •I.Vocabulary notes.
- •II.Reading
- •Crime. Causes of Crime
- •III. Discussion.
- •2. Punishment
- •I.Vocabulary notes
- •II. Reading
- •Criminal Punishment
- •Capital Punishment: for and against
- •III. Discussion.
- •Some tips
- •1.Civil Law.
- •I.Vocabulary notes.
- •II.Reading
- •Distinctions between Сriminal and Сivil Law
- •III. Discussion.
- •2.Contract Law.
- •I. Vocabulary notes.
- •II.Reading
- •Definition of a Contract
- •Offer, Acceptance and Consideration
- •III. Discussion.
- •3.Family Law.
- •I.Vocabulary notes
- •II.Reading
- •Law and Family
- •Law of Divorce. Protection of Children
- •I. Discussion
- •4.Business Law.
- •I.Vocabulary notes
- •II.Reading
- •Business Law and Business Crime
- •III. Discussion.
- •5. Tax Law.
- •I.Vocabulary notes.
- •II. Reading
- •Taxation and its principles. Kinds of taxes
- •III. Discussion.
- •Legal texts for reading. Law and Society
- •Solicitors
- •Barristers
- •Federal Bureau of Investigation, United States Department of Justice
- •Scotland Yard
- •Interpol
- •From the History of Punishment
- •Death Penalty
- •The Inmate’s Letter
- •World banking system is a 'money launderers' dream'
- •I. Vocabulary notes
- •II. Discussion
- •I. Vocabulary notes
- •II. Discussion
- •I. Vocabulary notes
- •II. Discussion
- •I. Vocabulary notes.
- •II. Discussion
- •I. Vocabulary notes
- •II. Dicsussion
- •Interesting quotations
- •Supplementary reading. The self and thinking
- •Are you happy being you?
- •Emotion
- •Competence
- •Characteristics of competent communicators.
- •How to tell when another person is lying. Nonverbal cues and the detection of deception.
- •How to help a depressed loved one.
- •A new way to look at death.
- •Bibliography
III. Discussion.
Share your view with your group mates
1. Corruption exists and probably always will.
2. Is it possible to do anything to stop computer crime?
3. White-collar crime is the crime where women seem to be flocking. Why?
5. Tax Law.
I.Vocabulary notes.
raising money |
- сбор денег |
the tax revenues |
- налоговые сборы |
to be levied |
- облагаться |
to favour |
- способствуют, благоприятствуют |
estates and trusts |
- имущество и имущество по доверенности |
to shift |
- перекладывать |
a share |
- акции |
other assets |
- другие активы |
heirs |
- наследники |
a donor |
- налогоплательщик |
productivity |
- продуктивность |
equity |
- равенство |
elasticity |
- гибкость |
to generate the revenue |
- собирать налоги с дохода |
expenses |
- расходы, траты |
burden |
- бремя |
a consumer |
- потребитель |
decline |
- упадок |
a recession |
- спад |
to encourage |
- поощрять, воодушевлять, поддерживать |
II. Reading
Text 1.
Taxation and its principles. Kinds of taxes
Taxation is a system of raising money to finance government services and activities. Governments at all levels – local, provincial, and national-require people and businesses to pay taxes. Governments use the tax revenues to pay the cost of police and fire protection, health programmes, schools, roads, national defence, and many other public services. In modern times, need for tax revenue has increased. Governments levy many kinds of taxes. The most important kinds include property taxes, income taxes, and taxes on transactions.
Property taxes are levied on the value of such property as houses, shops, factories, farms, and business equipment.
Income taxesare levied on income from such sources as wages and salaries, dividends, interest, rent, and earnings of companies.
Capital gains tax is a tax, levied on profits received from the sale or exchange of real property, shares, or other assets.
Other taxes include estate taxes, inheritance taxes, and gift taxes. A good tax system must satisfy several general principles of taxation. The main principles include productivity, equity, and elasticity.
Productivity. The chief goal of a tax system is to generate the revenue a government needs to pay its expenses.
Equity.Most people agree that a tax system should be equitable (fair) to the taxpayers. This is sometimes called the principle of ability to pay.
Elasticity. A tax system should be elastic (flexible) so that it can satisfy the changing financial needs of a government. Under an elastic system, taxes help stabilize the economy.
Task 1. Answer the questions:
What is taxation?
What do government use tax revenues for?
What kind of taxes have you read about?
What are property taxes levied on?
Name general principles of taxation.
What is the goal of a tax system?
Task 2. Complete the sentences with an appropriate preposition from the box, translate the sentences into Russian.
-
to, on, to, of, for
Taxation is a system … raising money … finance government services and activities.
Need … tax revenue has increased.
Taxes are levied … the value of property, profits and income.
Tax system should be fair … the taxpayers.
Task 3. Translate the following terms into Russian. Use them in the sentences of your own.
1. productivity |
5. dept |
2. equity |
6. deficit |
3. elasticity |
7. income |
4. revenue |
8. inflation |
Task 4. Form the nouns:
to satisfy - |
to equip - |
to achieve - |
to cover - |
to produce - |
to apply - |
to agree - |
to govern - |
to grow - |
to increase - |
to fail - |
to prevent - |
to stabilize - |
to act - |
to add - |