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Grammar in Use

Giving advice/Expressing criticism

6. Look and learn.

Should(n’t) + bare infinitive is used to give advice.

e.g. You should work harder.

Should(n’t) + perfect infinitive is used to express criticism about a past event.

e.g. He should have checked the report. (but he didn’t)

He shouldn’t have done it alone. (but he did)

7. Give advice using should/shouldn’t.

e.g. I’m tired.

You should have a rest.

1. I’m late for the meeting.

2. I’ve made a mistake in the report.

3. I failed my exam. Taxation is a difficult subject.

4. I don’t know what method to choose.

5. Our company has many problems.

8. Read the following description of events, then make sentences using should(n’t)+ perfect infinitive as in the example.

Peter was working in the office the whole day yesterday. He was preparing an annual report. He was making calculations. He was in a hurry. Peter wasn’t vey attentive. He didn’t check all figures and made many mistakes. The chief accountant was very angry because they needed the report urgently. But Peter didn’t correct the document and left home.

e.g. Peter should have taken a short rest.

Speaking Task

9. Work in pairs. Study the schemes below. Be ready to speak on the topic Types of taxes. Discuss with your partner the advantages and disadvantages of direct and indirect taxes.

Types of taxes

↓ ↓

direct taxes indirect taxes

↓ ↓

capital gains tax customs duties

inheritance tax excise duties

corporation tax VAT

income tax

Advantages

↓ ↓

- high yield of revenue compared - cheap to collect

to cost of collection - wider tax base

- collection can be estimated - achieve specific aims

- ability to pay taken into account - more flexible than direct

taxes

Disadvantages

↓ ↓

- lower incentive to work hard - regressive in nature

- reduces incentives for entrepreneurs - increase inflation rate

- higher taxes result in evasion of taxes - collection can’t be

estimated

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