Text 3 state tax system in ukraine

Exercise 3.1 Study the vocabulary:

1) to reflect conditions	1) відобразити умови
2) internal (home) policy	2) внутрішня політика
3) geographical location	3) географічне розташування
4) climate condition	4) кліматичні умови
5) multilevel organization	5) багаторівнева організація
6) within the state	6) у межах держави
7) keep with tax legislation	7) дотримуватися податкового законодавства
8) non-taxable profits	8) неоподатковані прибутки
9) to prevent crime	9) запобігати злочину
10) to prevent law breaches	10) запобігати порушення закону

Exercise 3.2 Read and translate the text:

Tax system of each country reflects its specific conditions such as level of economic development, internal and foreign policy of a state, level of social development, people traditions, and geographical location of a state, climatic conditions and other factors. So, different countries differ in their forms of taxation. Tax collection in Ukraine is carried out through the system of state bodies based on multilevel hierarchical organization with single principles and fulfils functions legislatively determined.

The system of tax service bodies contains:

• State tax service of Ukraine;

• State tax services in the Autonomous Republic of Crimea, in regions, in Kiev and Sevastopol;

• State tax inspections in districts, cities (except for Kiev and Sevastopol);

• State tax inspections in districts of cities. There are special divisions on combating breaches in taxation within the state tax service bodies. Main tasks of the tax service bodies are as follows:

• To carry out a control over keeping with tax legislation, correctness of calculations, complete and timely taxes and duties payments (obligatory payments) to budgets, state specialized funds and non-taxable profits established by the legislation (hereinafter - taxes, other payments);

• To draw up the proposals as for legislation improving according to established procedure;

• To adopt legal acts and methodical recommendations on taxation in cases stipulated by the law;

• To formulate and keep the State register of individuals -taxpayers, other obligatory payments and the Single data base of taxpayers - legal entities;

• To explain the legislation on taxation among taxpayers;

• To prevent crimes and law breaches come under the Tax Militia jurisdiction, their detecting, halting, investigating and conducting of cases on administrative breaches.

Exercise 3.3 Match the Ukrainian equivalents with their English ones:

1. Tax service bodies	a) обов’язкові платежі
2. To fulfill functions legislatively determined	b) повні та вчасні податки
3. Internal and foreign policy	c) відрізнятись за формою
4. To differ in their form	d) рівень економічного розвитку
5. The level of economic development	e) здійснювати контроль
6. To carry out a control	f) приймати юридичні акти
7. To adopt legal acts	g) правильність розрахунків
8. In cases stipulated by the law	h) законодавство з оподаткування
9. Complete and timely taxes	i) внутрішня та зовнішня політика
10. Correctness of calculations	j) органи податкової служби
11. Obligatory payments	k) виконувати функції, визначені законом
12. The legislation of taxation	l) у випадках, обумовлених законом

Exercise 3.4 Are the following statements true or false? Correct the false ones.

1. Tax system of each county reflects its level of economic and social development.

a)True; b) False

2.Different countries differ in their forms of taxation.

a)True; b) False

3.STS fulfils functions legislatively determined.

a)True; b) False

4.The main task of the tax service bodies is to carry out a control over keeping with tax legislation.

a)True; b) False

5.The Tax Militia jurisdiction is to prevent crimes, law breaches and to adopt legal acts.

a)True; b) False

Exercise 3.5 Complete the sentences with the missing words:

legal entity taxpayer Tax Inspection obligatory payments legislation breach of the law individual tax taxable profit

1. Additionally, a ______ is obliged to submit an annual tax declaration before 31 March following the year in which the tax obligation arose.

2. However, in most countries, the trade in, possession and consumption of many of these drugs are in _______.

3. The Company is a ______ and owns separate property recorded on its separate balance sheet.

4. The majority of respondents from ______ (90%) supported the rule that limits the number of on-site inspections (no more than two per year) of the same taxpayer.

5. The main advantage of this solution is the calculation of a ______ by adding the profits and losses of all the companies in the group.

6. Russian legal entities must file ______ declarations.

7. What ______ and procedures exist to freezing accounts and assets at Banks and financial institutions?

8. The system of lawfully established taxes and tax collections includes, in particular, the value added tax, the profit tax, the property tax, the uniform social tax and other _______].

Exercise 3.6 Give the English equivalents for the following word combinations:

1.Податкова система –

2.Економічний розвиток –

3.Зовнішня політика держави –

4.Внутрішня політика держави –

5.Стягнення податків –

6.Органи державної податкової служби –

7.Здійснювати контроль –

8.База даних –

9.Порушення закону –

10.Попереджувати злочини –

11.Розслідувати злочини –

12.Дотримуватися податкового законодавства –

13.Державний реєстр фізичних осіб –