- •Основы налогообложения
- •Раздел I
- •Objectives of taxation.
- •I. Arrange the words in suitable pairs.
- •II. Complete the sentences by choosing suitable endings from the right-hand column.
- •III. Fill in prepositions where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions:
- •VII. Speak on the topics:
- •Vocabulary
- •Unit 2 Text Principles of taxation.
- •I. Arrange the words in suitable pairs.
- •II. Complete the sentences by choosing suitable endings from the right-hand column
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary:
- •Unit 3 Text Tax return.
- •I. Arrange the words in suitable pairs.
- •II. Complete the sentences by choosing suitable endings from the right-hand column
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Unit 4 Text Classes of taxes.
- •I. Arrange the words in suitable pairs
- •II. Complete the sentences by choosing suitable endings from the right-hand column.
- •III. Fill in prepositions and adverbs where necessary.
- •IV. Read the following statements. Say whether they are true or not.
- •V. Translate into English.
- •VI. Answer the following questions.
- •VII. Speak on the topics:
- •Vocabulary
- •Раздел II.
- •Text (a)
- •Taxation policy
- •I. Answer the following questions:
- •II. Match English words and word combinations from column (a) with Russian words from (b) below:
- •III. Find in the text and write out English equivalents for the following Russian word combinations:
- •IV. Pick up antonyms from (b)
- •V. Supply the articles where necessary.
- •VI. Choose correct prepositions.
- •VII. Open the brackets putting the verbs in the correct form.
- •VIII. Translate into Russian paying attention to the word ‘though’.
- •IX. Translate into English using the following words and word combinations.
- •Vocabulary
- •Text (b)
- •International comparisons of taxation
- •I. Answer the following questions.
- •Vocabulary
- •Unit 2 Text (a)
- •Income taxes
- •I. Answer the following questions:
- •II. Find in the text and translate into Russian:
- •III. Find in the text and write down English equivalents for the following Russian phrases:
- •VIII. Put adjectives in correct form.
- •IX. Translate into English.
- •Vocabulary
- •Text (b)
- •International measurement of personal income taxes
- •I. Match English words and word combinations from column (a) with Russian words from (b) below:
- •Vocabulary
- •Unit 3 Text (a) national insurance contributions (nic)
- •I. Answer the following questions:
- •II. Complete the sentences by choosing suitable endings right-hand column.
- •III. Find in the text and write out Russian equivalents for the following combinations.
- •IV. Find in the text and write out English equivalents for the following Russian combinations:
- •V. Fill in articles where necessary.
- •VI. Fill in preportions where necessary.
- •VII. Open brackets, using verbs in the correct tense in the Passive Voice.
- •VIII. Translate sentences, paying attention to the forms of infinitives.
- •Text (b)
- •Vocabulary
- •Unit 4 Text (a)
- •Indirect taxes - sales and vat
- •I. Answer the following questions.
- •II. Match English words and word combinations from column (a) with words from (b) below:
- •III. Find in the text and write out English equipments for the following combinations.
- •IV. Insert prepositions.
- •V. Open the brackets and use the correct form of the verb.
- •VI. Pick up pairs of words.
- •V. Find the construction “Complex Subject” in the sentences and translate into Russian
- •VI. Translate the following sentences, using the construction “Complex Subject” and the following verbs:
- •Vocabulary
- •Text (b)
- •Value added tax (vat)
- •I. Answer the following questions:
- •Vocabulary
- •Unit 5 tax evasion and avoidance
- •I. Answer the following questions.
- •II. Complete the sentences by choosing suitable endings from the right-hand column.
- •III. Translate into Russian.
- •IV. Find in the text and write out English equivalents for the following combinations.
- •V. Fill in prepositions where accessory.
- •VI. Translate into English using active words of the text.
- •VII. Translate the following sentences paying attention to Modal Verbs.
- •VIII. Translate the following sentences into English.
- •IX. Practice translating participles and gerunds in the following English sentences.
- •Text (b) double tax relief agreements
- •I. Answer the following questions.
- •Vocabulary
- •Unit 6 Text basic principles for a system of taxation
- •I. Answer the following questions.
- •II. Arrange the words in suitable pairs:
- •III. Find in the text and write out English equivalents for the following combinations.
- •IV. Find synonyms in the text to the following words.
- •V. Practice translating the Subjunctive mood forms used in the English sentences bellow.
- •VI. Translate into English the following sentences using active words of the text.
- •VII. Retell the text using key words and the plan.
- •Vocabulary
I. Answer the following questions:
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What did you learn about income tax in the first lines of the text?
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What usually happens before tax is payable?
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How is tax levied as income rises up?
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What is a marginal rate and why is it important?
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How have governments tried to simplify income taxes?
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What is a modern trend in taxation?
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What is the basic qualitative difference in what income is liable to tax?
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What is a global approach to taxation?
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What is a territorial system of tax?
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What are the advantages of PAYE?
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When can’t the PAYE system operate?
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What advantage has income tax over local tax on property, sales or a flat-rate head tax?
II. Find in the text and translate into Russian:
Avoiding payment; to tax on the total; additional tax; a final top rate; a levy on wealth; a global approach to taxation; tax on property values; to devise any tax; flat-rate tax; marginal rate of tax; a wide range of income; to simplify income taxes; a basic qualitative difference; to deduct tax before salary is paid.
III. Find in the text and write down English equivalents for the following Russian phrases:
Налог на доходы от заработка; устанавливать ряд льгот; выделять необлагаемую налогом сумму дохода; налог собирается по восходящей шкале; получать подоходные налоги без вычета; облагаться налогом по одной ставке; товары первой необходимости; быть свободным от косвенных налогов; налогооблагаемый доход; подлежать налогообложению; налоговые органы; декларировать доходы; иметь сбережения в оффшорной зоне; взимать налог; подавать налоговую форму; налог с продаж.
IV. Find synonyms from (b) below:
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liable to, main, regard, appear, devise impose, entire, financial year, salary skill, deduct, every year:
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total, consider, basic, develop, subject to, originate, levy, efficiency, annually, take away, tax year, wages.
V. Find antonyms to the words in the text:
tax-free; progressive; flat rate, decreasing; global approach; the lowest earners; to make complex; direct; obligatory; luxury; unpopular.
VI. Choose correct prepositions and make up sentences:
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to pay tax on / from income;
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to levy taxes at / with one rate;
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to make allowances on / for a taxation;
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to tax smb after / on the total;
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to be liable at / to tax;
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to be available to / for people.
VII. Fill each gap with a suitable word from the box:
- savings - income - lump-sum - marginal - investments - flat-rate head tax - particular - obvious - regressive - allowances - increasing - tax collectors - additional |
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The income becomes liable to tax in that … financial year.
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An individual may have … offshore, or dividends from … .
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Some workers may have difficulty in finding a … once a year.
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… is only taxed in the country when it is transferred there.
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PAYE has been adopted by an … number of countries.
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Employers effectively become unpaid … .
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A … is levied on earners and non-earners alike.
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Taxes on income are the … taxes.
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Tax-payers often have some … fixed by the state.
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This tax in contrast to progressive income tax, is … .
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An … tax is levied after the end of the financial year.
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The highest rate paid by an individual is called a … rate.