- •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
III. Fill in prepositions where necessary.
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Taxation is imposition … compulsory levies … persons or other entities by governments.
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… the absence of a strong reason … interference, such as the need to reduce pollution, the resource allocation objective is furthered.
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The redistributive objective is to lessen inequalities … the distribution of income and wealth … the extent they are considered excessive and unjust.
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Economic growth or development and international competitiveness (the ability … a company or a product to compete … others) are sometimes listed as separate goals.
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The resource allocation objective is furthered if tax policy does not interfere … market-determined allocations.
IV. Read the following statements. Say whether they are true or not.
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Taxation is the system of charging taxes.
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Taxes are charged to increase revenue for government expenses.
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Taxation ensures income redistribution.
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Tax is an amount of money paid by citizens to the government.
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Taxation provides resource allocation.
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Taxation provides economic regression.
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Taxation fails to provide international competitiveness.
V. Translate into English.
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Платить налоги необходимо.
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Налоги существуют во всех странах мира.
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Налогообложение должно поддерживать стабильность цен.
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Каждый человек должен платить налоги.
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Налогообложение не должно вмешиваться в рыночное распределение ресурсов.
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Налогообложение должно уменьшить неравенство в распределении дохода.
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Кто собирает налоги? Налоговые инспектора и государство.
VI. Answer the following questions:
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What does the term “taxation” mean?
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Where are taxes levied?
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What is the first objective of taxation?
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What does the term “competitiveness” mean?
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When is the resource allocation objective furthered?
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What is the redistributive objective to do?
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What is the stabilization objective?
VII. Speak on the topics:
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What are taxes?
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Why are taxes levied?
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Five objectives of taxation.
Vocabulary
Compete (v) – конкурировать, состязаться
Competitiveness (n) – конкурентоспособность
Compulsory (adj) – принудительный
Employment (n) – занятость
Entity (n) – юридическое лицо
Excessive (adj) – чрезмерный
Expenditures (n) – расходы
Further (v) – продвигать
Impose (v) – облагать (пошлиной), налагать
Income redistribution – перераспределение дохода
Inequality (n) – неравенство
Interfere (with) (v) – препятствовать, вмешиваться
Lessen (v) – уменьшать
Levy (n) – сбор, налог; (v) – облагать налогом
Maintenance (n) – поддержание
Objectives of taxation – цели налогообложения
Pollution (n) – загрязнение окружающей среды
Resource allocation – распределение, размещение ресурсов
Tax avoidance – уклонение от налогов законными средствами; избежание налогов
Tax evasion – уклонение от уплаты налогов
To meet the expenses – покрыть расходы, оплатить стоимость услуг
To raise revenue – увеличивать доход
To the extent – до такой степени
Unjust (adj) – несправедливый
View (v) – узреть
Wealth (n) – благосостояние, богатства