- •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
I. Answer the following questions.
What is done not to tax companies and individuals twice?
What is the normal provision of DTR agreement?
How is DTR agreement connected with tax evasion?
What is called “unilateral relief”?
Vocabulary
aim (v) – иметь своей целью
ambit (n) – граница, сфера
bill (n) – счет
code (n) – свод правил
coding (n) – упорядоченное отношение
conceal (v) – укрывать
evade (v) – уклоняться, избегать
evasion (n) – уклонение от налогов
finite (a) – конечный
lavish (a) – расточительный
minor (n) – несовершеннолетний
occupation (n) – род занятий
rebate (n) – скидка, уступка
remainder (n) – оставшиеся (наследники)
safeguard (n) – содержание
tenant (n) – владелец, наниматель, съемщик, арендатор
ultimate (a) – конечный
unilateral (a) – односторонний
Unit 6 Text basic principles for a system of taxation
Adam Smith laid down certain canons of taxation which are still generally acceptable as basic principles for a system of taxation. They are the principles of equity, certainty, conveniene and economy.
There must be equality of sacrifice. This implies that the burden of taxation should be distributed according to people's ability to pay. Smith thought that proportional taxes would satisfy this criterion, but nowadays it is generally accepted that progressive taxes are the most equitable type of tax.
The capital gains tax was introduced on grounds of equity. It was felt that a capital gain obtained by speculation in share or commodity markets should be subject to taxation in the same way as income earned on the factory floor.
Certainty
The taxpayer should know how much tax he has to pay, when it must be paid, and how it must be paid. He should be able to assess his tax liability from information provided and should not be subject to tax demands made in an arbitrary fashion. In theory, the British system of taxation satisfies these requirements - all the necessary information is available to taxpayers, but the tax laws have become so complex and extensive that it is sometimes difficult for the average man to be certain of all his rights and responsibilities.
Convenience
Taxes must be collected in a convenient form and at a convenient time. The Pay As You Earn (PAYE) system of tax collection is probably the most convenient method in general use. Under the previous system income tax was paid in arrears' - the tax on the income earned in one period was payable in the following period.
Taxes are paid in money and generally speaking this is the most convenient form of making tax payments. Some difficulties arise, however, when taxes are levied on wealth, the majority of which will not be held in the form of money.
Economy
The costs of collection and administration should be small in relation to the total revenue. This requirement often conflicts with that of equity. The "fairest" system of taxation would involve casting the net so widely and so carefully that collection costs would be disproportionately high.
(from "Introductory Economics" by Stanlake G.E.)