- •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
Vocabulary
|
to attempt |
делать попытку, стараться |
|
to entrust (with) |
вверять; возлагать, поручать |
|
tariff (n) |
тариф; налог, пошлина |
|
funding (n) |
субсидирование, финансирование |
|
license (permits) |
разрешение; лицензия |
|
transfer of funds |
перевод (денежных) средств |
|
to result (in) |
кончаться, иметь результатом |
|
Great Depression |
Великая депрессия (крупнейший экономический кризис, охвативший США, начиная с 1929 и сопровождавшийся резким падением промышленного производства и цен на с/х продукцию широкой волной финансовых банкротств и колоссальным ростом безработицы) |
|
to sky-rocket |
вызвать резкое повышение, стремительный рост; подниматься резко, подскакивать (о ценах) |
|
welfare (n) |
социальное обеспечение |
|
transfer payments |
трансфертные платежи (выплаты населению по программам социального страхования и платежи процентов владельцам гос. обязательств) |
|
means (n.,pl.) |
способ, средство |
|
to provide |
обеспечивать |
|
bulk (n) |
основная масса, большая часть чего-л. |
|
OECD (Organization for Economic Cooperation and development) |
организация экономического сотрудничества и развития |
|
GDP(gross domestic product) |
ВВП, валовой внутренний продукт |
|
tax revenue |
гос. доходы от сбора налогов |
|
commercial property |
коммерческая недвижимость, собственность (объекты нежилой недвижимости, которые могут приносить доход и предназначены для деловых целей (офисные здания, рестораны, гостиницы, магазины, склады и т.п.) |
|
to account for |
отвечать; нести ответственность за что-л. |
|
hefty (adj.) |
большой, объемистый |
|
levy (n) |
сбор, взимание (пошлин, налогов) |
|
Canada Pension Plan |
Канадская пенсионная программа (негосударственная пенсионная программа, финансируемая за счет взносов работников, работодателей и самозанятых; дополняет государственную Пенсионную программу) |
|
workers’ compensation |
пособие по нетрудоспособности |
Exercise 2
Find the most suitable Russian equivalents to the following English collocations:
To be entrusted with the high cost programs, most notably defence and the building of railways; responsibilities that were meant to be cheaper such as health care and education; the taxes permitted the provinces were so dependent on the health of economy; taxes are progressive, with the wealthy paying a higher percentage than the poor; to be funded largely by property taxes on both residential and commercial properties.