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ФЕДЕРАЛЬНОЕ АГЕНТСТВО ПО ОБРАЗОВАНИЮ РФ

Министерство образования и науки РФ

Российский государственный торгово-экономический университет

Одобрено

Учебно-методическим

советом факультета МТ

Основы налогообложения

Учебно-методическое пособие

Для студентов специальности

«Налоги и налогообложение»

Рекомендовано:

кафедрой английского языка

протокол № _____________

Зав. кафедрой англ. языка

Кардович И.К. _______________

Москва 2009

Авторы:

доцент кафедры английского языка ГОУ ВПО РГТЭУ Терминасова А.А.

доцент кафедры английского языка ГОУ ВПО РГТЭУ Малыхина И.А.

Рецензент:

к.п.н., профессор кафедры английского языка ГОУ ВПО РГТЭУ Коробова Е.В.

Раздел I

Unit 1

Text

Objectives of taxation.

Tax is a compulsory levy on individu­als and companies by the state to meet the expenses of the gov­ernment. Taxation is imposition of compulsory levies on per­sons or other entities by governments. Taxes are levied in al­most every country of the world, primarily to raise revenue (money that a business or organization receives over a period of time, especially from selling goods or services) for government expenditures. One useful way to view the purpose of taxation is to distinguish between objectives of resource allocation, income redistribution, and economic stability. Economic growth or de­velopment and international competitiveness (the ability of a company or a product to compete with others) are sometimes listed as separate goals. In the absence of a strong reason for interference, such as the need to reduce pollution, the resource allocation objective is furthered if tax policy does not interfere with market-determined allocations. The redistributive objective is to lessen inequalities in the distribution of income and wealth to the extent they are considered excessive and unjust. The sta­bilization objective is the maintenance of high employment and price stability.

I. Arrange the words in suitable pairs.

resource

policy

compulsory

growth

economic

competitiveness

income

stability

price

redistribution

international

levy

tax

allocation

II. Complete the sentences by choosing suitable endings from the right-hand column.

The stabilization objective is…

to distinguish between objectives of resource allocation, income redistribution, and economic stability.

Taxation is imposition of compulsory levies …

are something listed as separate goals.

Taxes are levied …

is to lessen inequalities in the distribution of income and wealt h.

Economic growth or development and international competitiveness are …

the maintenance of high employment and price stability.

The redistributive objective is …

in almost every country of the world.

One useful way to view the purpose of taxation is…

on persons or other entities by governments.

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