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DO YOU SPEAK ENGLISH (КНИГА).doc
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Taxation

Everyone knows that taxation is necessary in a modern state: without it, it would be impossible to pay soldiers and policemen who protect us; nor the workers in the government offices who look after our heath, our food, our water, and all the other things that we cannot do for ourselves, nor also the ministers and members of parliament who govern the country for us.

But though everyone knows that taxation is necessary, different people have different ideas about how taxation should be arranged. Should each person have to pay a certain amount of money to the government each year? Or should there a tax on things that people buy and sell? If the first kind of taxation is preferred, should everything be taxed equally?

In most countries a direct tax on persons, which is called income tax exists. It is arranged in such a way, that the poorest people pay nothing, and the percentage of tax grows greater as the taxpayer's income grows.

But countries with direct taxation nearly always have indirect taxation, too. Many things imported into the country have to pay taxes or "duties". Of course, it is the men and women who buy these imported things in the shops who really have to pay the duties, in the form of higher prices. In some countries, too, there's a tax on things sold in the shops. If the most necessary things are taxed, a lot of money is collected, but the poor people suffer most. If unnecessary things like jewels and fur coats are taxed, less money is obtained, but the tax is fairer, as the rich pay it.

Ex. 9. Find the English equivalents in the text

Система налогообложения необходима, современное государство, члены парламента, управлять страной, определенное количество денег, предпочтительный, прямой налог, подоходный налог, косвенное налогообложение, пошлина, более высокая цена, получать меньше денег.

Ex. 10. Explain.

Why can't modern society do without taxation? 2. Who is paid by means of taxation? 3. How is income tax arranged? 4. How do we pay indirect taxes? 5. Which system of indirect taxation is fairer and why? 6. What part of people's income is paid in taxes in our country? 7. Why do some people evade paying taxes? 8. Why is tax evasion punished? 9. What is the punishment for it? 10. Would you like to work as a taxman? Why?

Ex. 11. Try to explain what these tax terms mean.

Tax, taxation, tax-payer, direct taxation, purchase tax, indirect taxation, duty/tax free goods, fair tax, tax evasion, taxman, income tax, tax law, to avoid taxes, tax-free job, value-added tax.

Ex. 12. Let’s discuss! Do you agree with the following statements?

Money has no smell. 2. Poverty is no sin. 3. Every man has his price. 4. Money is the root of all evil. 5. Money put in a bank is as safe as anything in this world can be. 6. Money is the guarantee of security. 7. Time is money. 8. It's hard enough to earn money. It's harder still to keep it. 9. Civilization would break down without a money system. 10. Money does strange things to human beings, making them greedy. 11. A great fortune is a great slavery. 12. A penny saved is a penny gained. 13. A light purse is a heavy curse. A heavy purse makes a light heart. 14. Beggars cannot be choosers. 15. To be head over ears in debt. 16. He is not poor that has little, but he who desires much. 17. Honor and profit lie not in one sack. 18. To lay by for a rainy day. 19. To pay somebody back in one’s own coin. 20. To roll in money.

Ex. 13. Read and translate the text. Retell the text.

AT THE BANK

"To speak the truth," I began. "I've come to open an account. I intend to keep all my money in this bank."

"A large account, I suppose," the manager said.

"Rather a large one," I whispered. "I intend to place in this bank the sum of 56 dollars now, and 56 dollars a month regularly."

The manager got up and opened the door. He called out to the clerk.

"This gentleman," he said loudly, "is opening an account. He will place 56 dollars in it. Good morning."

"Good morning," I said, standing up, and walked through a big door into a safe. "Come out," said the manager coldly and showed me the other way.

Г went up to the clerk and pushed the money to him., My face was terribly pale. "Here," I said, "put it on my account".

When the operation had been performed, I remembered that I hadn't left any money for present use. My idea was to draw out 6 dollars. Someone gave me a cheque-book, and someone else began telling me how to write it out. I wrote something on the cheque and pushed it towards the clerk. He looked at it.

"What are you drawing it all out again?" he asked in surprise.

Then I realized that I had written 56 dollars instead of 6. I was too upset to think clearly now. All the clerks stopped writing to look at me. One of them prepared to pay the money.

"How will you have it?" he said.

"Oh," I caught the meaning and answered without even trying to think, "in fifty-dollars notes".

He gave me a fifty-dollar note.

"And the six?" he asked coldly.

"In six-dollar notes" I said.

He gave me 6 dollars, and I ran out. As the big door closed behind me, I heard a sound of laughter. Since then I use a bank no more, I keep my money in my pocket and my savings in silver dollars in a sock.

Answer the questions

1. Why did the manager speak to the young man very coldly?

2. Why was the man’s face terribly pale?

3. Why was the clerk surprised?

4. Why could the young man not think clearly at that moment?

5. Why does the young man not use a bank any more?

Ex. 14. Learn the names of some currencies.

Pound - фунт стерлингов; yen – йена; ruble – рубль; franc – франк; lira – лира; Deutche mark – немецкая марка; krona – крона; peseto – песета.

Ex. 15. Read the dialogue and dramatize it.

Talking about currency

A: Could you tell me what the exchange rate is for the American dollar?

C: Sure. One American dollar converts to 25 rubles.

A: How about the Japanese yen?

C: Just one moment, please. Today’s rate is … rubles for 1000 yen.

A: Do you Think the ruble will grow up?

C: It’s hard to say. it may go down a little before it settles.

A: I see. Well, I’d like to change 800 American dollars and 10.000 yen to rubles, please.

C: Certainly. And how would you like to have it?

A: In hundred rubles notes, thanks.

C: Here you are.

Ex. 16. Role play.

1. You are a teller – the person who receives and pays out money in a bank. You must serve the customers and help them with all their problems.

2. You are a foreigner who can hardly speak English. Try to explain what you want to the teller using any means.

3. You have some dollars and you want to exchange them for francs, as you are going to Paris.

4. You are a man with poor memory. You forget everything you are told. Besides, you are very absent-minded.

5. You are a tourist, and you want to get a traveler’s cheque but don’t know how.

6. You are an elderly woman. You want to cash your check. But your problem is that you have poor hearing.

Ex. 17. Speaking practice

1. Speak about the taxation system of any country.

2. Different types of currency

Ex. 18. Writing practice.

Write what you do with your money. Try to describe the wisest way to deal with money.

Supplementary reading

Read the text about pocket money British teenagers have.

Young people are working hard to earn more pocket money. The average pocket money is about 3 pounds between 14 and 16 years (in Britain). How do the teenagers earn their money? The most popular jobs are delivering newspapers, baby-sitting, washing cars and cutting hedges. Some teenagers do Saturday jobs. They can help in a hairdresser's or they can work in a shop. Let's see how some of the British teenagers get and spend their pocket money.

SUSAN has been getting 10 pounds every week from pocket money, presents and a small weekend job. She usually spends about 1 pound on make up and she puts 2.50 towards her holiday. She loves horse-riding and she goes on a riding holiday each summer with a friend. She goes on holiday with her family too, but they pay for that. The riding is an extra holiday so she pays for it herself. She spends about 3.50 when she goes out to the cinema or the sports centre. It's difficult to find something cheap to do at the weekend! She buys a cassette every two weeks - cassettes cost 6 pounds.

CHARLIE has been getting 12 pounds - most of it is from a weekend job. His hobby is football - he plays in a team and he goes to watch big football matches; it costs about 2.50 a week. He usually spends something on clothes - about 3,00 and he likes to buy a CD or a cassette every week. If he is lucky he saves something – usually about 50 pence a week!

MATTHEW has been getting 4 pounds pocket money. He doesn't save anything. He spends everything on going out. His parents buy him clothes and pay for holidays and everything like that. He doesn't spend anything on alcohol or cigarettes because he doesn't smoke or drink.

Now discuss in small groups the following questions:

How much pocket money do you get? Where does it come from? What do you spend it on? Do you manage to save anything? What do you save the money for?

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