- •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:
1. Why is taxation so complex and different in different countries?
2. Why are taxes imposed?
3. What are the sources of a state revenue?
4. What kind of governments usually require more money?
5. What country in the EU has one of the highest levels of social security and the heaviest level of taxation?
6. What does this country have as a result of it?
7. Why have indirect taxes on spending risen in the EU in the past decade?
8. Has the government's overall tax take changed in the UK in the past decade?
9. What can taxation policy reflect?
10. How are things encouraged and discouraged by taxation policy?
II. Match English words and word combinations from column (a) with Russian words from (b) below:
|
a |
b |
|
standard of living |
налоговые сборы |
|
level of tax |
налог на расходы |
|
tax revenue |
уровень жизни |
|
set against tax |
ставка налога |
|
sales tax |
делать налоговый вычет |
|
tax on spending |
налоговая гавань |
|
tax haven |
косвенный налог |
|
cut taxes |
общая сумма собранных налогов |
|
local tax |
снижать налоги |
|
indirect tax |
подлежащий налогообложению |
|
subject to tax |
уровень налога |
|
tax rate |
налог с продаж |
|
overall tax take |
местный налог |
III. Find in the text and write out English equivalents for the following Russian word combinations:
Снижать прямые налоги на доходы; облагать высоким налогом; соответствовать местным условиям; отражать приоритеты; снижать общую сумму налога; определить наиболее общие принципы; подлежать налогообложению; общественные проекты на общее благо; быть ограниченным из-за высоких налогов; поощрять накопление.
IV. Pick up antonyms from (b)
-
Complex, rise, apparent, subject to tax, low, contribute, substantially, indirect, increase, desirable, encourage.
-
Collect, real, a little, simple, tax-free, reduce, discourage, high, fall, undesirable, direct.
V. Supply the articles where necessary.
1. … money collected from taxes is … main source of revenue.
2. … money … government requires depends on its political philosophy.
3. Governments on … left tend to help … disadvantaged sections of … society.
4. Governments on … right are minimally involved in … lives of … individuals.
5. At … same time Swedes have one of … highest standards of living in … world.
6. In … most Western countries … tax burden on … individual has fallen in the past decade.
7. … way in which … taxes are collected may have changed.
8. … high level of … tax imposed on … smoking and … drinking may discourage them.
9. … taxes are not popular, but … most people understand that they are necessary.
10. Communal projects for … common good must be paid for.