- •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 is tax evasion?
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What is tax avoidance?
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What is the first simple way of avoiding tax?
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What can be done depending on the tax payer’s occupation to avoid taxes?
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What other way is open to an individual?
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What can be done similarly?
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What does a trust involve?
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How did men usually leave their income to their wives in the past?
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What is much more common now?
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What are trusts aimed to do?
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What is another legal way of avoiding tax?
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What are the ways of tax evasion?
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What is the most common form of tax evasion in the EU?
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What can be done by tax authorities to find evaders?
II. Complete the sentences by choosing suitable endings from the right-hand column.
One simple way of avoiding tax is to claim … |
… tax evasion and avoidance. |
Putting money into trusts … |
… so as to avoid in heritance tax on death is another legal way to avoid tax. |
Trusts set up in this way in the country of residence … |
… in the form of a trust is much more common. |
Governments distinguish between … |
… all tax allowances due and keep one’s coding with the tax authorities up to date. |
Arranging to pass on assets during life … |
… can also save taxes. |
Leaving assets to minors … |
… are not major ways of avoiding taxes. |
III. Translate into Russian.
Tax evasion; tax avoidance; penalties; legal; illegal; to claim allowances; to set against income; to be payable; a territorial system; to put money into trusts; to administer; for the benefit of; to leave assets to minors; to avoid inheritance tax; to conceal income; a genuine mistake; to impose fines; to pay cash for services; not to declare the income; a lavish lifestyle; to be detected; to take the risk.
IV. Find in the text and write out English equivalents for the following combinations.
До обложения налогом; физическое лицо имеет возможность; причитающиеся льготы; когда это выгодно с точки зрения уплаты налогов; откладывать сумму денег; сейчас это не менее распространено; оставить деньги непосредственно; когда несовершеннолетние достигают взрослого возраста; не главный способ; нацелены на; свести до минимума налоговое бремя; намеренная невыплата полагающегося налога; показания за уклонение от налогов; штраф равен нескольким суммам невыплаченного налога; злостные нарушители; декларировать доход; масштаб этого вида уклонения от налога; имеет тенденцию увеличиваться; не стоит рисковать.
V. Fill in prepositions where accessory.
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One should distinguish … tax evasion and tax avoidance.
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The taxable income depends … the tax payer’s occupation.
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A Variety of expenses can be set … income before it is taxable.
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It is open … the individual to save in tax-free schemes.
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One can repatriate profits as and when favourable to do so … a taxation point of view.
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Putting money … trusts can also save taxes.
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A trust involves … setting … an amount … money or property.
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Trustees administer … the money or the property of the trust … the benefit of individuals.
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Men sometimes leave … their wives income … a trust rather than leaving them money outright.
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Such trusts normally end when minors reach … their majority or sometimes … later age.