Vocabulary list

tax office – податкова інспекція

Tax Militia Department – відділ податкової міліції

signs of fraud – ознаки шахрайства

starts an investigation – починає розслідування

the seizing of money and goods – конфіскація грошових коштів та товарів

to sell or auction – реалізувати або виставляти на аукціон

the impounded goods – конфісковані товари

internal procedures – внутрішні процедури

a military organisation воєнізована установа

a Principal Directorate – головне управління

an investigation department – слідче управління

an anti-corruption department – управління по боротьбі з корупцією

are brought under – підпорядковані

Head of the State Tax Administration Голова – Державної податкової

адміністрації

legal hierarchy – законодавча ієрархія

non-commisioned offices and privates – цивільні фахівці

the military lines of command – військова дисципліна

legally prescribed insignia and uniforms – форма з усіма відзнаками

the civil grades – цивільний ранг

II. Answer the following questions:

1. What does each tax office in Ukraine have?

2. When does the Tax Militia start investigation?

3. What else does this department do?

4. When does the "militia" act?

5. What is a state secret?

6. What defines the main structure of the organisation?

7. Whom does the Tax Militia report to?

8. What can you tell about its legal hierarchy?

9. Why can we say that the military lines of command exist not just on paper?

10. What colour is the uniform of regular tax offices?

III. Read the text once more and say about Tax Militia. Taxation in foreign countries

I. Read and translate the text.

Governments impose many types of taxes. In most developed countries individuals pay income taxes when they earn money, consumption taxes when they spend it, property taxes when they own a home or a land, and in some cases estate taxes when they die. In the United States federal, state and local governments all collect taxes.

Taxes on people's incomes play critical roles in the revenue systems of all developed countries. In the United States, personal income taxation is the single largest source of revenue for the federal government. Payroll Taxes , which are used to finance social insurance programs such as social security and medicare6, account for more than a third of federal revenues. The United States also taxes the incomes of corporations. State and local governments depend on sales taxes as their main sources of funding.

Most US states also tax the incomes of individuals and corporations, although less heavily than the federal government. All Canadian provinces collect income taxes from individuals and corporations.

In the United Kingdom there is no single code of tax law, the body of tax legislation being increased by each year's Finance Act .

The United Kingdom operates a "scheduler" system, whereby taxable income from different sources is calculated and taxed under the rules of a particular "schedule".

Tax assessments are normally based on returns issued by the Board of Inland Revenue (referred to simply as "Inland Revenue") for completion by the taxpayer.

The United Kingdom does not yet operate a system of assessment for tax on income and capital gains, but it is being introduced at the moment.

Under Russian law, all Russian legal entities, whether they have foreign investment or not, are subject to the profit tax law. Foreign entities that have a taxable permanent establishment in Russia are also taxed under this law.

Russian taxes provide revenue for three tiers of the budget: federal, regional and local. The major taxes paid to the budget are: Profit tax, Value-added tax (VAT), Securities tax, Withholding tax.

Countries differ considerably in the amount of taxes they collect. In the United States, about 28 per cent of the gross domestic product, a measure of economic output, goes for tax payments. In Canada about 36 % of the country's gross domestic product goes for taxes. In France the figure is 44 per cent, and in Sweden it is 51 %.