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Unit 8.

2.

1. inheritance tax

    • податок на спадщину

2. interest

    • процент; відсоток; інтерес

3. income tax

    • прибутковий податок

4. tacitly

    • мовчазно, мовчки

5. subscription

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

6. social security

    • соціальні гарантії

7. VAT

    • ПДВ, податок на додану вартість

8. on behalf of

    • за дорученням, від імені

9. gambling

    • азартні ігри

10. customs duties

    • митний збір, мито

11. sin

    • гріх

12. painless

    • безболісно

13. excise duties

    • акциз, акцизний збір

14. to levy

    • обкладати, стягати, оподатковувати

15. from outside

    • ззовні, із-за кордону

16. evasion

    • ухилення

17. trouble-free

    • безпроблемний

18. avoidance

    • уникання, запобігання

COMPREHENSION CHECK. (text I)

Exercise 2.

  1. People don’t refuse to pay taxes.

  2. This scheme is considered to be progressive.

  3. No, they don’t. Firms pay corporation tax on the profit they earn.

  4. No, people pay inheritance tax to the government when they inherit the late’s assets.

  5. People pay NICs.

  6. In Britain VAT makes up 17.5%.

  7. Government should raise levy duties on health threatening goods such as tobacco, alcohol etc.

  8. Vice versa. These goods influence badly any nation’s health.

  9. Nouveau riches in former countries of the Soviet Union try to evade taxes by all means.

COMPREHENSION CHECK. (text II)

Exercise 1.

1-j; 2-a; 3-k; 4-h; 5-b; 6-l; 7-e; 8-m; 9-d; 10-p; 11-n; 12-g; 13-o; 14-q; 15-c; 16-f; 17-i.

Exercise 2.

1. now the tax system is too complicated and unattractive for foreign investors.

2. companies especially.

3. lowering marginal tax rates, scrapping tax breaks, broadening tax base and simplifying the taxation system.

4. being a structured, rational system.

5. by Germany’s federal system.

6. the Country’s Constitutional Court.

7. corporate - and income tax rates must be about the same.

8. incomes above €8,000, €16,000, €40,000 respectively.

9. may cut revenues by €24 billion in the first year.

10. proportionally higher than people with bigger incomes.

11. treats labour and capital income differently.

Exercise 3.

1. to impose charges; 2. licensed premises; 3. to cut alcohol-related crime; 4. to pay a levy; 5. the revenue; 6. to reduce; 7. target; 8. will be imposed; 9. the opposite effect; 10. will stay away; 11. troublemakers.

Exercise 1.

  1. Taxes are usually spent for particular social benefits and state security.

  2. Police, army, state medical healthcare, even government are kept due to our taxes.

  3. Inheritance tax in some countries such as Switzerland, Holland makes up about 40% of all assets.

  4. Income tax is paid from all kinds of individuals’ incomes such as wage, rent, dividends and interest.

  5. Local taxes are usually used by communities for their needs.

  6. Not only manufacturers but individuals too have sometimes to pay customs duties.

  7. Money received from excise duties especially on tobacco, alcoholic drinks, gambling should be spent on education of children in the spirit of high morality.

  8. Many riches try to ignore and evade taxes, but it is legally prosecuted.

Exercise 2.

1-got; 2-shared; 3-was published; 4-found, should commit; 5-stressed; 6-was found; 7-studied, published; 8-refuted; 9-proved.

Exercise 3.

1. has started; 2. bought; 3. was displaying; 4. slipped; 5. fell; 6. had had; 7. was broken; 8. was; 9. exceeded; 10. to do; 11. had ordered; 12. left; 13. packed; 14. put; 15. sent; 16. had written; 17. asked; 18. congratulated; 19. had made; 20got; 21. had unrapped; 22. saw.

Exercise 6.

  1. A major source of revenue for government is taxation.

  2. Taxation may be broken into direct and indirect.

  3. Direct tax is imposed on individuals or firms and indirect tax – on goods and services.

  4. Taxation has major implication for organisations in terms of business activities, the labour market, and prices.

  5. Fiscal policy is a set of measures where the government manipulates tax and expenditure to achieve particular policy objectives.

  6. For instance, the government may raise taxation to reduce the disposable income of individuals.

  7. This step, in its turn, reduces their spending.

  8. Hence, rise in taxation could be used as a policy to cut inflation.

  9. Any increase in income tax will reduce demand in the economy and reduce sales.

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