- •Министерство Финансов Российской Федерации
- •Утверждено и рекомендовано решением
- •(Протокол № )
- •Предисловие.
- •Unit 1. What are taxes?
- •What are taxes?
- •Vocabulary
- •Grammar Revision
- •Unit 2. Progressive and regressive taxes
- •Progressive and regressive taxes
- •Vocabulary
- •In the text find the English equivlents to the following Russian collocations.
- •Unit 3. A history of taxation.
- •A history of taxation.
- •Vocabulary
- •In the text find the answers to the following questions.
- •In the text find the English equivalents to the following Russian collocations.
- •Unit 4. The tax history of great britain.
- •The tax history of great britain.
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 5. The history of the tax system in the united states
- •The history of the tax system in the united states
- •Colonial Times
- •The Post Revolutionary Era
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 6. The history of the tax system in the united states
- •The history of the tax system in the united states
- •World War I and 1920’s
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 7. The history of the tax system in the united states
- •The history of the tax system in the united states
- •The social security tax
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 8. Income tax
- •Income tax
- •Unit 9. Personal taxation in the uk
- •Personal taxation in the uk
- •Vocabulary
- •Chart 1. Personal taxation
- •Unit 10. The flat tax
- •The flat tax
- •Vocabulary
- •Unit 11. Corporate tax in great britain
- •Corporate tax in great britain
- •Unit 12. Corporate income tax Corporate taxation in the usa
- •Corporate income tax
- •Corporate tax rates
- •Defining income
- •Vocabulary
- •Chart 1. Marginal and average corporate tax rates, 1983
- •Verb Noun Adjective
- •Unit 13. (corporation) profit tax in russia
- •(Corporation) profit tax in russia
- •Unit 14. The vat
- •The vat
- •Vocabulary
- •Unit 15. The vat in russia the vat in russia
- •Vocabulary
- •The vat-Invoice
- •Unit 16. The excise
- •The excise
- •For similar items, excise duties are the same for imported and domestically produced goods; if the tax is different, then there is an explicit or implicit customs duty.
- •Vocabulary
- •Exercise 2. Answer the questions
- •Exercise 3. Guess the meaning of the word by its definition
- •Exercise 4. Render the text
- •Exercise 6 Translate from Russian into English
- •Unit 17. Taxation in canada
- •Practise reading the following words and collocation:
- •Taxation in canada
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 18. Taxation in the united kingdom
- •Taxation in the united kingdom
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 19. Taxation in germany
- •Taxation in germany
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 20. Taxation in the republic of ireland Exercise 1 Practise reading the following words and collocation:
- •Taxation in the republic of ireland
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Exercise 5
- •Unit 21. Taxaion in the usa
- •Taxaion in the usa
- •Vocabulary
- •Unit 22. How to avoid axation in the usa how to avoid axation in the usa
- •Vocabulary
- •Exercise 6. Discussion
- •Unit 23. The tax code of the russian federaton
- •Retrospectively, provision, procedure, authority, levy, circumstance, liability, audit, offence, administrative compliance, specify, authority, introduction .
- •Tax Code part II
- •Vocabulary
- •Exercise 7 Explain the following. Consult the text and vocabulary
- •Hierarchy of Norms
- •Vocabulary
- •The History of Taxation in Russia
- •Unit 24. The tax authorities of the rusian federation
- •Unit 25. Genral princiaples of taxation
- •Genral princiaples of taxation.
- •4.1 Efficiency or rationality.
- •4.2 Sufficiency.
- •4.3 Flexibility.
- •4.4 Neutrality.
- •Vocabulary
- •Оглавление
- •Пособие по английскому языку
Exercise 3
Find English equivalents to the following Russian collocations:
Первые налоги в Англии появились тогда, когда она находилась под властью Римской Империи; ввести ощутимые таможенные пошлины; бунт дворян против непосильной налоговой политики; торговцы должны были платить налог на движимое имущество; права в деле сбора налогов, предоставленные королю; для того чтобы платить армии под руководством Кромвеля, парламент ввел налог на товары первой необходимости; новые налоги снизили покупательную способность сельских жителей; фунт мускатного ореха облагался 9 разными таможенными пошлинами; провести далеко идущие административные реформы; поднять высшую ставку подоходного налога.
Exercise 4
Answer the following questions:
1. Which taxes were under the earliest taxing schemes?
2. Why did Charles I have problems with the Parliament?
3. Why were excise taxes imposed on essential commodities in 1643?
4. Were they progressive?
5. Why did the riots in 1647 occur?
6. What did the costs of the War of Independence lead to?
7. What happened in 1784?
8. What was the rate of income tax in 1842?
Does it still have to be imposed annually?
9. Why did the United States, Canada, the UK increase the rates of income tax during the 1939-45 war?
10.When were capital gains tax and corporation tax introduced?
Exercise 5
Guess the meaning of the words by their definitions:
1. Duty charged on imports or exports.
2. Organized opposition to a government or other authority involving the use of violence.
3. Any tax levied per head of adult population.
4. Betrayal of one’s sovereign or country, esp. by attempting to overthrow the government.
5. To give or supply.
6. A tax on certain goods and services sold within a country, such as alcohol and tobacco.
7. To pull out or uproot by force.
8. A person engaged in physical work.
9. To cancel (a law) officially.
10. Lasting only for a short time; not permanent.
11. To yield (income, profit, or cash).
Unit 5. The history of the tax system in the united states
Exercise 1
Practise reading the following words and collocation:
a) circumstances; amendment; gradual; society; economy; comparatively; wealthy; rarely; southern; primarily; though; tyranny; culture; fear; southwestern; physically;
b) significant changes; specific historical events; income and social security programs; Federal Government’s revenue; authority; Revolutionary War; each adult male; persistent wariness; Revolutionary Era; few responsibilities; sovereign entity; taxes, duties, imposts and excises; common Defense and general Welfare; distilled spirits, tobacco and snuff, refined sugar, carriages, property sold at auctions, and various legal documents; treasury note;
c) to be traceable to; to supply; to be derived from; to impose directly on; to rely on donations; to endow with the power; to pay the debts; to suppress the Rebellion; to be abolished; to issue; to discourage consumption.
The history of the tax system in the united states
(Part I)
The federal, state and local tax system in the United States have been marked by significant changes over the years in response to changing circumstances in the role of government. Some of these changes are traceable to specific historical events, such as a war or the passage of the 16th Amendment to the Constitution that granted Congress the power to levy a tax on personal income. Other changes were more gradual, responding to changes in society, in economy, and in the roles and responsibilities that government has taken to itself.
Until the late 1960’s the Congress raised taxes mainly to fight wars.
With the Great Depression in the 1930’s, the Government began many income and social security programs, but these cost comparatively little until the 1960’s. The Federal income tax began as a tax on the wealthy, and it was not until World War II that the income tax expanded to cover most American families. Today the personal income tax supplies more than half the Federal Government’s revenue.