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Unit 8. Taxes and Taxation.

Pre-reading tasks:

What is tax? What do you know about taxes?

Look at the photo.

Do the figures in the photo correspond to our real life? Who knows how many taxes do we pay? What taxes do we pay? Is it fair to pay taxes? What are the paid taxes spent for?

Vocabulary.

  1. Read the definitions of the following economic concepts, try to remember them and be ready to use.

subscription – the amount of money we agree to pay regularly for something

tacit – expressed or understood without being said directly

rent – a payment made for the use of land or buildings

dividend – a payment of income by a company to its shareholders

interest a) money that a person or institution such as a bank charges you for lending your money; b) money that you receive from an institution such as a bank when you keep money in an account there.

capital asset – something such as equipment or buildings that a company owns and uses in doing its business

deceased – the late, a dead person

inheritor – someone, who receives property or money from the late

community – a) people who live in an area; b) society in general; c) feeling part of group

gambling – an activity, in which you risk money in the hope of winning more money, if you are lucky or if you guess something correctly

sin – an action, thought or way of wrong behaving that is wrong according to religious laws

evasion – the practice of avoiding doing something that you should do

  1. Match English and Ukrainian equivalents.

1. inheritance tax

  • соціальні гарантії

2. interest

  • за дорученням, від імені

3. income tax

  • безпроблемний

4. tacitly

  • ззовні, із-за кордону

5. subscription

  • процент; відсоток; інтерес

6. social security

  • акциз; акцизний збір

7. VAT

  • азартні ігри

8. on behalf of

  • уникання, запобігання

9. gambling

  • податок на спадщину

10. customs duties

  • безболісно

11. sin

  • ухилення

12. painless

  • митний збір, мито

13. excise duties

  • мовчазно, мовчки

14. to levy

  • ПДВ, податок на додану вартість

15. from outside

  • гріх

16. evasion

  • прибутковий податок

17. trouble-free

  • загальна сума передплати; сума, яку ми добровільно платимо за щось

18. avoidance

  • оподатковувати, обкладати, стягати

WARMING UP.

Think and say your opinion.

  • Can any state exist without taxes? Why?

  • If you were a minister of finance, what taxes would you introduce and what taxes would you reject?

  • What other changes would you make in the law of taxation?

Read text I and be ready to render it.

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