POSIBNIK_1_KURS
.pdftax were 5%, the person with the lower income would pay a greater percentage of their total income in sales tax.
Language notes:
We... have come to accept... – ми … (поступово) порозумілися…;
enforcement of law and public order – забезпечення дотримання закону і громадського порядку;
social engineering – соціальна інженерія: наука, що вивчає методи перебудови суспільства;
social welfare – (амер.) соціальне забезпечення, соціальна допомога;
water and waste management system – система управління водопостачанням і утилізацією відходів;
carbon tax – податок на викиди вуглекислого газу;
direct tax – прямий податок, тобто податок, що стягується державою безпосередньо з доходів чи майна платника податку (прибутковий податок – income tax, податок на прибуток підприємств – corporation income tax,
податок зі спадку і дарунку – inheritance/gift tax, податок на майно фізичних осіб – personal wealth/property tax, податок на видобування корисних копалин
– severance tax под.);
indirect tax – непрямий податок, тобто податок на товари та послуги,
встановлений у вигляді надбавки до ціни або тарифом (акциз – excise tax,
податок на додану вартість – value-added tax, мито – customs duty, екологічні податки – environmentally related taxes/charges/fees/duties);
tax loophole – "шпарина" в податковому законодавстві;
if one were asked whether they would trade the tax for the removal of service, they would rather ... – якщо б кого-небудь запитали, що б він вибрав: платити податок або обійтися без якоїсь послуги, він скоріше б...
if the state sales tax were 5%, the person with the lower income would pay… –
якби податок на купівлю (продаж) був 5%, людина з більш низьким доходом
платила би...
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VOCABULARY FOCUS
Ex.1. Find the English equivalents in the text.
Податок; оподаткування; неминучість податків; від імені особи; виконувати багато функцій; охорона власності; забезпечення дотримання контрактів;
фінансувати соціальне забезпечення; система охорони здоров'я; допомога з безробіття; комунальні послуги; ставка податкового обкладання; податковий тягар; розподіляти між; діяльність, що підлягає оподаткуванню; фіскальна політика; модель споживання або зайнятості; передача багатства від більш заможних верств населення до більш бідних; зовнішній ефект економічної діяльності; підтримувати політику; вимагати звітність; висока податкова ставка; щоб податки були прийнятними; відповідати певним критеріям;
справедливість податків; уникнути сплати визначених податків; утримувати частину зарплати; на регулярній основі; до відома кожного працівника;
першочерговий принцип; мати можливість (дозволити собі платити за послуги; незалежно від отриманих пільг; відчувати менше незручностей;
жити (виживати) тільки на дохід.
Ex.2. Give Ukrainian equivalents for the following words and phrases.
Payment on behalf of the individual to the government; to carry out many functions; to use different kinds of taxes; to vary tax rates; to fund welfare and public services; to distribute the tax burden; to redistribute resources; to support the poor, the disabled and the retired; to influence the microeconomic performance; patterns of consumption or employment; to raise money; a consequential effect of taxes; “no taxation without representation”; to generate a high degree of accountability and governance; to dispute over the level of equity; tax loopholes; the amount of the withheld tax; to impose the same percentage of taxation on everyone.
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Ex.3. Give three forms of the following verbs. Find the sentences with these
verbs in the text.
Write, say, pay, operate, provide, carry out, vary, do, spend, show, meet, see,
understand, withhold, impose, mean, go up.
Ex.4. Match the words on the left with the definitions on the right.
1 |
externality |
a |
money that you have to pay to the government so |
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that it can pay for public services |
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2 |
fiscal policy |
b |
a rate of tax that is paid on your next unit of |
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income; the highest rate of tax that smb pays |
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3 |
transaction |
c |
the percentage of an amount of money or of the |
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value of smth that has to be paid as tax |
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4 |
tax |
d |
responsibility for your decisions and actions and |
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readiness to explain them when you are asked |
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5 |
legal tender |
e |
practical or financial help that is provided, often |
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by the government, for people that need it |
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6 |
tax loophole |
f |
the activity of controlling a company, an |
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organization, or a country; the way in which this is |
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done |
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7 |
tax rate |
g |
a standard that you use when you make a decision |
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or form an opinion about smb/smth |
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8 |
welfare |
h |
the way in which the government charges taxes or |
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spends money in order to manage the economy |
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9 |
taxation |
i |
= fixed tax; a system in which tax is paid at the |
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same rate, however much you earn or spend |
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10 |
benefit(s) |
j |
third party (or spill-over) effects arising from the |
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production and/or consumption of goods and |
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services for which no appropriate compensation is |
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paid |
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11 |
marginal tax rate |
k |
money that can legally be used to pay for things in |
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a particular country |
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12 |
accountability |
l |
money that is paid to people who are unemployed, |
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ill, etc. by the government or through a system of |
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insurance |
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13 |
governance |
m |
a piece of business that is done between people, |
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especially an act of buying and selling |
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14 |
criterion |
n |
a small mistake in the way a law has been written |
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that allows people to legally avoid smth the law |
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intended them to do |
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15 |
flat tax |
o |
the system or the act of collecting money by taxes |
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Ex. 5. Make up verb+noun collocations (there may be several variants).
to levy |
funds |
to carry out |
harmful activities |
to use |
taxes |
to raise |
the poor |
to distribute |
functions |
to support |
criteria |
to influence |
benefits |
to discourage |
tax burden |
to meet |
money |
to provide |
economic performance |
to pay |
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to collect |
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to impose |
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to receive |
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Ex.6. Fill in the gaps in the following verb collocations with appropriate prepositions or adverbs.
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Payment ___ behalf ___ the individual ___ the government; to carry ___ many functions; to distribute the tax burden ___ individuals or classes; population involved ___ taxable activities; to spend money ___ public services; to transfer wealth ___ richer sections of society ___ poorer sections; to complain ___ the high rate ___ taxes; to demand accountability ___ the authorities; to argue ___ the level of equity; to get ___ ___ paying certain taxes; to gain money ___ taxation; to notify workers ___ the withheld taxes; to be based ___ two ideas; to provide benefits ___ those who need them; to get ___ ___ one’s income; to impose the same percentage of taxation ___ everyone regardless ___ income.
Ex.7. Choose the appropriate word or phrase to complete the following
sentences.
Energy, water and waste management systems; impartial and fair; proportional tax; raise money; distribute the tax burden; certain criteria; welfare and public services; redistribution; on behalf of the individual; the poor, the disabled, or the retired; in an intelligible manner.
1.Taxes are any payment ____________ to the government.
2.Governments also use taxes to fund ____________ .
3.____________ are common public utilities.
4.Governments use different kinds of taxes and vary the tax rates in order to
____________ among individuals or classes of the population.
5.Modern social security systems are intended to support ____________ by taxes on those who are still working.
6.Taxes ____________ to spend on armies, roads, schools and hospitals, and on more indirect government functions like market regulation or legal systems.
7.____________ means transferring wealth from the richer sections of society to poorer sections.
8.In order for taxes to be acceptable, they must meet ____________ .
9.To be equitable means to be ____________ .
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10.Tax laws should be written ____________ so that both the taxpayer and the tax collector can understand them.
11.A ____________ imposes the same percentage of taxation on everyone, regardless of income.
Ex.8. Look through the text again and replace the words in bold with the
linking words and phrases given below.
On behalf of, in addition, while, yet, in order for smth/smb to do smth, so that, both
... and, (al)though, according to, regardless of, as
1.Taxpayers complain about high tax rates. However, they would prefer to pay taxes for using certain services rather than do without them.
2.Taxes are paid on the part of the individual to the government.
3.If taxes are to be acceptable, they must meet certain criteria.
4.People should be taxed on the basis on their ability to pay.
5.A proportional tax means the same percentage of taxation on all taxpayers no matter what their income is.
6.In the progressive tax, the percentage of income paid in taxes increases when income goes up.
7.Taxes are used to pay for public goods and services. Besides, they are applied to influence the macroeconomic performance of the economy.
8.Direct taxation provides greater accountability and better governance, whereas indirect taxation may have smaller effects.
9.Tax laws should be written in an intelligible manner for the taxpayer as well as the tax collector to understand them. Even if it is not an easy task, understanding tax laws makes people more willing to pay taxes.
Ex.9. Translate into English.
1. Ніхто не любить податки, але всі визнають їх необхідність.
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2.Податки – це будь-які виплати від індивідуальної особи уряду, які використовуються для оплати функцій, що здійснюються урядом.
3.Ці функції включають забезпечення дотримання закону та суспільного порядку, охорону власності, підтримку економічної інфраструктури та інші сфери діяльності уряду.
4.Податки також використовуються для фінансування соціального забезпечення, систем суспільної освіти, охорони здоров`я та пенсійного забезпечення, допомоги по безробіттю, суспільного транспорту та інших суспільних послуг.
5.Уряд використовує різні види податків, щоб розподілити податковий тягар серед різних верств населення.
6.Податки застосовуються для впливу на макроекономічну діяльність країни, що називається фіскальною політикою уряду.
7.Податкова політика має наступні цілі: приносити дохід, забезпечувати перерозподіл багатства, коригувати ціноутворення та забезпечувати звітність держави за використані податки.
8.Система оподаткування має бути справедливою, простою та ефективною в організації управління.
9.Простота оподаткування означає, що податкові закони мають бути
зрозумілими як платникам податків, так і податковим організаціям.
10.Система оподаткування заснована на двох принципах: пільговому принципі та принципі платоспроможності.
11.Пільговий принцип передбачає, що ті, хто отримує пільги, сплачують на них податок.
12.Принцип платоспроможності означає, що люди сплачують податки відповідно до своїх можливостей, незалежно від отриманого доходу.
13.Існує три види податків: пропорційний, прогресивний та регресивний.
LANGUAGE SKILLS
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Ex. 10. Ask questions to which the following statements may be answers.
1.They are used to pay for all government services.
2.These include the enforcement of law and public order, protection of property, economic infrastructure, public works and operation of the government itself.
3.They are water, energy and waste management systems.
4.This is done to distribute the tax burden among individuals and classes of the population.
5.They are intended to support the poor, the disabled, the unemployed and the retired.
6.It is called fiscal policy.
7.This function is aimed at raising money to be spent on direct and indirect government functions.
8.It means transferring money from richer sections of society to poorer ones.
9.This criterion means that taxes must be impartial and fair.
10.This principle implies that those who get benefits must pay for them.
11.Yes, it is based on everybody’s ability to pay taxes.
12.No, quite the contrary. It imposes a higher percentage rate on people with lower income rather than on those with higher income.
13.It means that everyone pays the same percentage regardless of income.
Ex.11. Answer the following questions.
1.What are taxes?
2.What functions of the government are paid from taxes?
3.What public services does the government provide?
4.What is fiscal policy?
5.What are four R’s of taxation?
6.What does the slogan “no taxation without representation” mean?
7.Name criteria of a “good tax”.
8.Why do people argue over the level of the equity of taxes?
9.What is a flat tax?
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10.How does the income tax meet the criterion of efficiency?
11.What principles is taxation based on?
12.What is the difference between progressive, regressive and proportional taxes?
Ex.12. Make a presentation of the topic “Taxes”.
WRITING
Ex.13. Write a plan for a summary of Text A. Start with
4.The importance of taxation in the economy.
5.___________________________________
6.___________________________________
Ex.14. Write a brief summary (25-30 sentences) of Text A.
Ex.15. Working in pairs, prepare a report giving arguments both for and against taxation and government spending (100-150 words).
DISCUSSION POINTS
Ex.16. Read the following statements concerning taxation and government spending. Which do you agree with?
1.The redistributive purpose of taxation is, quite simply, theft.
2.Taxes take away people’s hard-earned private property, and so should be kept as low as possible.
3.Society creates the conditions under which financial success is possible, and therefore, it has a rightful claim to a share of that success in the form of taxes.
4.Progressive taxes may discourage people from working extra hours.
Ex.17. Read and discuss the following facts about taxes.
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The Gettysburg address* is 269 words, the Declaration of Independence is 1,337 words, and the Holy Bible is only
773,000 words. However, the tax law has grown from 11,400 words in 1913 to over 7 million words today.
There are at least 480 different tax forms, each with many pages of instructions.
The IRS** sends out 8 billion pages of
forms and instructions each year. Laid end to end, they would stretch 28 times around the earth.
American taxpayers spend $200 billion and 5.4 billion hours of their time to comply with the federal tax laws each year. That’s more than it takes to produce every car, truck, and van in the United States.
The IRS employs 114,000 people; that’s twice as many as the CIA and five times more than the FBI.
60% of taxpayers must hire a professional to get through their own return.
Taxes eat up 38.2% of the average family's income; that's more than for food, clothing and shelter combined.
*The Gettysburg Address is the speech by U.S. President Abraham Lincoln and is one of the most well-known speeches in the US history. It was delivered by Lincoln on November 19, 1863, at the dedication of the Soldiers' National Cemetery in Gettysburg, Pennsylvania.
**The IRS - The Internal Revenue Service – Податкове Управління США
TEXT B: TAXATION IN THE UK
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