- •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 are the basic principles for a system of taxation?
What does the principle of equity mean?
Who laid down the basic principles for a system of taxation?
What type of taxes are considered the most equitable nowadays?
What tax was introduced on the grounds of equity?
What does the principle of certainty mean?
What does the principle of convenience mean?
What convenient method of tax collection is in general use?
What is the most convenient form of tax payments?
II. Arrange the words in suitable pairs:
tax equitable satisfy cast proportional sacrifice equity obtain commodity disproportionately earned tax made available convenient general difficulties total |
payments capital gain income demands market revenue form burden liability type principle information type of tax use market capital gain net high |
III. Find in the text and write out English equivalents for the following combinations.
Затраты на сбор налогов; по отношению к сумме сбора; заработанный в цеху; рассчитывать налоговые обязательства; по произволу; доступная для налогоплательщиков информация; обыкновенный человек; в соответствии с предыдущей системой; платить задним числом; возникают трудности.
IV. Find synonyms in the text to the following words.
General practice; to meet the requirements; fair type of tax; universal principles; to get; on basis; goods; liable to taxation; to calculate the tax; to offer information; difficulties appear; compared with.
V. Practice translating the Subjunctive mood forms used in the English sentences bellow.
It is necessary there should be equality of sacrifice.
It is required that the capital gains tax should work on grounds of equity.
If certain canons of taxation were not universal, they could not serve as basic principles for a system of taxation.
If the system satisfied these requirements, all the necessary information would be available to taxpayers.
The costs of collection and administration should be small in relation to the total rewue.
It is necessary that a capital gain obtained by speculation in share or commodity markets be subject to taxation in the same way as income earned on the factory floor.
It is important that the taxpayer should know how much tax he has to pay.
It is necessary that the taxpayer be able to assess his tax liability from information provided.
In some cases this requirement would conflict with that of equity.
The “fairest” system of taxation would involve casting the net so widely and so carefully that collection costs would be very high.
If the burden of taxation were distributed according to people’s ability to pay, the principle of equity could work.
VI. Translate into English the following sentences using active words of the text.
Первым принципом налогообложения является принцип справедливости.
Принцип справедливости подразумевает, что налоги платятся в зависимости от способности налогоплательщика их платить.
В наше время этот принцип лежит в основе прогрессивного налога, который является самым справедливым типом налога.
Принцип определенности подразумевает, что налогоплательщик должен знать, сколько ему платить, когда платить и как платить.
Основные принципы налогообложения были разработаны много лет тому назад и до сих пор не потеряли своего значения.
Принцип удобства предполагает, что налоги собираются в удобной форме и в удобное время.
Самый удобный и распространенный метод сбора налогов – удержание из зарплаты.
Затраты на сбор налогов и работу налоговых органов должны быть небольшими по сравнению с собираемыми деньгами.