Добавил:
Upload Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз: Предмет: Файл:
english_kunatenko / UNIT16.DOC
Скачиваний:
18
Добавлен:
05.02.2016
Размер:
116.74 Кб
Скачать

IX. Translate into English:

1. Для того щоб мати ефективну податкову систему, уряд повинен розробити певні критерії та стандарти. 2. Закони про податки треба писати так, щоб і той, хто їх сплачує, і той, хто збирає, розуміли їх. 3. Люди не завжди згодні відносно того, що справедливо, а що ні, коли йдеться про податки. 4. Взагалі податки базуються на двох принципах: пільговому принципі та принципі платоспроможності. 5. Люди повинні сплачувати податки пропорційно до кількості послуг чи пільг, які вони одержують. 6. Люди з вищим доходом менше потерпають від незруч­ностей, ніж ті, хто отримує нижчий дохід, навіть коли вони платять більші податки. 7. Єдиний засіб, який має більшість людей, щоб спла­чувати податки  це дохід від їхнього заробітку.

Communicative situations

1. Taxes provide the principal source of income to all levels of government. Income taxes are the principal source of federal tax income. State and local governments rely on sales, income and property taxes as their principal sources of revenue.

In evaluating taxes focus on the following questions:

  • Who ought to pay taxes?

  • What types of taxes should be levied?

  • Who will actually pay the tax?

2. What are the principal taxes you and your family pay? Add the sales taxes, property taxes and others together to determine what percentage of your family’s income is actually spent on taxes.

3. What taxes do businesses pay?

4. A «good tax» is said to have the following characteristics:

  • Fairness — based on the ability to pay. A tax should also treat people equally.

  • Clarity and certainty — Taxpayer should know the rate of the tax and how it is to be paid.

  • Convenience of payment — easy for taxpayers to pay and easy for government to collect.

  • Ease of administration — cost of collecting a tax should be low.

  • Flexibility — adjusts to economic conditions (in prosperous times the tax should collect more revenue and in hard times less).

Evaluate personal income taxes, sales taxes, and real estate taxes according to the above characteristics and, based on your findings, rate each tax on a scale of 1 (poor) to 5 (excellent).

Grammar exercises

The Conditional Sentences*

I. Translate into Ukrainian:

1. If he joins us, we shall finish this work in time. 2. If he comes, give him the letter that is lying on the table. 3. If our parents permit, we shall buy this beautiful thing. 4. If he comes here, we’ll ask him to help us. 5. Provided you see him, ask him to come. 6. You will improve your pronunciation if you read texts aloud every day. 7. Unless I have a quiet room, I won’t be able to do any work. 8. If he doesn’t ring us up, we’ll send him a telegramme. 9. We’ll come there at ten o’clock in the evening if the train isn’t late. 10. Should you require anything else, please ring the bell. 11. If he sends me a telegram, I’ll have to go to the station to meet him. 12. If there were no price system, it would be impossible to determine a value for any good or service.

II. Put the verbs in brackets into the correct form:

1. If I see him, I (give) him a lift. 2. If he (be) late, we’ll go without him. 3. I’ll be very angry if he (make) any more mistakes. 4. If you come late, they (not let) you in. 5. If you put on the kettle, I (make) the tea. 6. If I lend you $10, when you (repay) me? 7. Tell him to ring me up if you (see) him. 8. If I tell you a secret, you (promise) not to tell it to anyone else? 9. If you (not like) this one, I’ll bring you another. 10. If he (like) the house, will he buy it? 11. She won’t open the door unless she (know) who it is. 12. The police (arrest) him if they catch him.

Соседние файлы в папке english_kunatenko