Text 5 tax militia

Exercise 5.1 Study the vocabulary:

1) field-work	1) оперативна робота
2) security	2) охорона
3) adherence	3) строге дотримання (правил)
4) to combat tax violations	4) боротися з порушеннями у сфері оподаткування
5) operational-investigative activity	5) оперативно-розшукова діяльність
6) to disclose crimes	6) викривати злочини
7) to search for	7) розшукувати
8) to evade taxes	8) ухилятися від сплати податків
9) illegal infringements	9) незаконні втручання
10) application	10) заява
11) notification	11) повідомлення, попередження
12) perform examination	12) дійснювати перевірку
13) pre-trial	13) досудовий
14) interrogation	14) допит
15) to incur losses	15) завдавати збитків
16) human resource department	16) відділ кадрів
17) to appeal	17) подавати апеляційну скаргу
18) prosecution bodies	18) органи прокуратури

Exercise 5.2 Read and translate the text:

The Tax Militia is a department of the STS and is headed by the First Deputy. The Department has a staff of about 4000 persons, divided over headquarter and about 200 field offices.

The main duties of the Tax Militia are: criminal investigation (700 auditors), security (1,100 guards and officers), and field-work (2,300 officers). Additional personal is involved in management, coordination, and support activities.

Tax militia includes special departments for combating tax violations. These departments act within the relevant bodies of the State Tax Service and exercise control over the adherence to tax legislation, perform operational-investigative, criminal-procedural and protective functions.

Key tasks of tax militia are:

• to prevent crimes and other violations in the area of taxation, to disclose them, to investigate them and to conduct legal proceedings in cases on administrative violations;

• to search for taxpayers, that evade taxes and other mandatory payments;

• to ensure security for activities of workers employed at bodies of the State Tax Services, their protection against illegal infringements related to the fulfillment of their service duties.

Officials of the tax militia shall be granted the rights envisaged by the Law of Ukraine “On Militia” in order to implement their duties.

According to its tasks, tax militia shall exercise the following authorities:

1. accept and register applications, notifications and other information on crimes and violations included into their competence, perform their examination according to the established procedure and pass decisions thereon envisaged by the law;

2. perform operational investigative activity according to the law, pre-trial preparation of materials according to the protocol form, as well as perform interrogation and pretrial (preliminary) investigation within the scope of their competence, and take measures to compensate losses incurred to the state ;

3. ensure security for workers employed at bodies of the State Tax Services and their protection against illegal infringements related to the fulfillment of their service duties, etc.

Human resources departments of tax militia accept citizens of Ukraine on the contract basis. They should have relevant education, be able to perform service duties entrusted to tax militia as relates to their personal, business, moral qualifications and the state of their health.

An official or a public officer of tax militia, who has violated requirements of the law or does not perform their service duties in an appropriate manner, shall bear responsibility according to the established procedure. Actions and decisions of tax militia, its officials and public officers can be appealed in court or prosecution bodies according to the procedure established by the law.

Exercise 5.3 Read the text again and write synonyms for the following words and word combinations:

1. Provided by the law –

2. Breaches in taxation –

3. In stipulated order –

4. To dodge taxes –

5. Obligatory payments –

6. Service obligations –

7. To fulfil duties –

8. Preliminary investigation –

9. Questioning –

10. To breach requirements –

Exercise 5.4 Read the statements. Are they true or false? Correct the false ones.

1. Human resources departments of tax militia accept all citizens of Ukraine who have university qualifications.

1. True; b) False

2.Actions and decisions of tax militia are final and cannot be appealed.

a)True; b) False

3.Public officers of tax militia bear responsibility for service misconduct.

a)True; b) False

4.Tax militia protects the State Tax Service employees against illegal infringements related to the implementation of their service duties.

a)True; b) False

5.The state of health is important when applying for a job at the tax militia department.

a)True; b) False

6.It is beyond tax militia competence to take measures to compensate damages incurred to the state.

a)True; b)False

7. Tax militia search for taxpayers who dodge taxes and other obligatory payments.

a)True; b) False

11. Tax militia is a special department within the bodies of the State Tax Service.

a)True; b) False

Exercise 5.5 Give English equivalents for the following words and word combinations as they were used in the text:

1. Здійснювати контроль –

2. Податкове законодавство –

3. Оперативно-розшукова діяльність –

4. Розслідувати злочини –

5. Обов’язкові виплати –

6. Платники податків –

7. Забезпечувати безпеку –

8. Службові обов’язки –

9. Приймати рішення –

10. Здійснювати допит –

11. Приймати на контрактній основі –

12. Нести відповідальність –

Exercise 5.6 Complete the sentences with the missing words:

1. Tax militia prevents crimes and other violations in the area of _____.

2. Tax militia searches taxpayers, that _____ taxes and other mandatory payments.

3. Tax militia ensures protection of workers employed at bodies of the STS against _____ infringements related to the fulfillment of their service duties.

4. Tax militia shall perform interrogation and _____ investigation within the scope of their competence.

5. Human resources departments of tax militia accept citizens of Ukraine on the ____ basis.