- •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
VIII. Put adjectives in correct form.
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In recent years income taxes have become (simple) than 10 years ago.
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The (low) earner in the office.
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Indirect taxes are (optional) than direct taxes.
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In Sweden direct taxes are the (high) of all European countries.
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These goods and services are (cheap) than those.
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Your earnings abroad are as (liable) to tax as in the home country.
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The global approach to taxation is (popular) in advanced countries than in other countries.
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The PAYE scheme is (good) of the three.
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The flat-rate head tax is the (little) popular in the UK.
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This tax regime is (bad) than the previous one.
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This tax regime is the (bad) we have ever had.
IX. Translate into English.
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Принципы налогообложения бывают общими и менее общими.
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Швеция имеет самый высокий уровень социального обеспечения в мире.
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Косвенные налоги более популярны у правительства, чем прямые налоги.
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Это самый сложный налоговый режим из тех, что я встречал.
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Левые правительства нуждаются в более высоких налоговых сборах, чем правые.
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В наше время в развитых странах 30 – 40% всех доходов населения изымается в виде подоходного налога.
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По истечению финансового года работающий подает в налоговые органы декларацию, где заявляет о своих доходах и скидках.
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Ставки подоходного налога построены по сложной прогрессии.
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В последние годы в Великобритании произошло резкое сокращение размеров максимальных ставок и их количества, наметилась тенденция к более пропорциональному налогообложению.
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Налоговые поступления в бюджет растут не только абсолютно, повышается их доля в доходах государства.
Vocabulary
allowance (n) – пособие, льгота
annually (adv) – ежегодно
approach (n) – трактовка, подход
approach (v) – подходить
authorities pl (n) – власти
avoid (v) – избегать
band (n) – диапазон
declare (v) – декларировать
deduct (v) – вычитать
devise (v) – придумывать, изобретать
earn (v) – получать доход, зарабатывать
earnings (n) – заработки, доход
efficiency (n) – эффективность
employ (v) – нанимать на работу
entirely (adv) – полностью
favour (v) – относиться благосклонно, благоприятствовать
flat-rate tax – подоходный налог с фиксированной ставкой
fund (v) – финансировать, вкладывать
gross (a) – без вычета расходов, гросс
head tax – подушный налог
immediate (adj) – непосредственный
increasingly (adv) – по возрастающей
liable (to) (adj) – подлежащий (налогообложению)
marginal rate of tax (marginal tax rate) – маржинальная ставка налога, предельная налоговая ставка
necessities pl (n) – товары первой необходимости
obvious (adj) – очевидный
originate (v) – происходить
PAYE (pay-as-you-earn) – выплата подоходного налога при получении зарплаты
percentage (n) – доля в процентах
regard(as) – считать, рассматривать
salary (n) – жалованье, зарплата служащего
simplify (v) – упрощать
submit (v) – предоставлять, подавать
total (adj) – общий
Text (b)
International measurement of personal income taxes
International comparative analysis of taxation is very complex. This is particularly true of the measurement of tax burden. Every major characteristic of personal income tax varies in each country. Exemptions, allowances and deductions are all treated differently. Moreover many concessions and transfers of tax payments can radically change the amount of net income. Nevertheless it is important to draw some conclusions from data dealing with the characteristic of personal income tax.
The most important variable factor in taxable income is the treatment of personal situation. In all five countries some tax differential is allowed to a married person usually in the form of a greater allowance than that given to a single person. Moreover, each country also gives greater exemptions for taxpayers with children (although France has a different method of doing it). However, all the other countries except the UK have more tax advantages for people with families, by using the "income splitting' method of assessment (USA and Germany) or the "family unit" system as in France. Income splitting means that the total income of a couple (whether earned by husband or wife or both) is split in half, and is taxed, as if each were a separate income. Because of the progressive nature of tax rates, this results in a smaller overall tax liability than for a single person.
In France the taxable income is split into a number of parts according to the situation and size of the taxpayer's family In Sweden both husband and wife's earned incomes are treated separately for tax.
In this aspect of personal taxation the British system of 'joint liability differs most radically from the other countries. The penalizing of married people in the upper income ranges, by very heavy tax on the wife's earnings is wrong. It has a discouraging effect on the willingness of married women to work-when this results in the surtax range for the married couple. The resulting damage to the nation's economy is big.
In all the five countries the size of personal exemptions is similar (except in France where no such comparison is possible). But when tax becomes payable, it is at a higher rate (30 percent) in Britain than elsewhere. At the other end of the scale the maximum marginal rate in the UK is well above the other countries particularly when taking into account the effect of income-splitting in the US, and the greater avoidance in France and perhaps Germany too.
(from "Britain's Taxes. Some International Comparisons")