- •Основы налогообложения
- •Содержание
- •Раздел I.
- •Раздел II.
- •International measurement of personal income taxes (b) …………………. 26
- •Раздел III.
- •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.
- •Vocabulary
- •Unit 2 Text Principles of taxation.
- •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.
- •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.
- •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:
- •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:
- •IV. Find synonyms from (b) below:
- •V. Find antonyms to the words in the text:
- •VI. Choose correct prepositions and make up sentences:
- •VIII. Put adjectives in correct form.
- •IX. Translate into English.
- •Vocabulary
- •Text (b)
- •International measurement of personal income taxes
- •Vocabulary
- •Unit 3 Text (a) national insurance contributions (nic)
- •I. Answer the following questions:
- •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.
- •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.
- •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.
- •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
II. Complete the sentences by choosing suitable endings from the right-hand column.
The stabilization objective is… |
to distinguish between objectives of resource allocation, income redistribution, and economic stability. |
Taxation is imposition of compulsory levies … |
are something listed as separate goals. |
Taxes are levied … |
is to lessen inequalities in the distribution of income and wealt h. |
Economic growth or development and international competitiveness are … |
the maintenance of high employment and price stability. |
The redistributive objective is … |
in almost every country of the world. |
One useful way to view the purpose of taxation is… |
on persons or other entities by governments. |
III. Fill in prepositions where necessary.
Taxation is imposition … compulsory levies … persons or other entities by governments.
… the absence of a strong reason … interference, such as the need to reduce pollution, the resource allocation objective is furthered.
The redistributive objective is to lessen inequalities … the distribution of income and wealth … the extent they are considered excessive and unjust.
Economic growth or development and international competitiveness (the ability … a company or a product to compete … others) are sometimes listed as separate goals.
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.
Taxation is the system of charging taxes.
Taxes are charged to increase revenue for government expenses.
Taxation ensures income redistribution.
Tax is an amount of money paid by citizens to the government.
Taxation provides resource allocation.
Taxation provides economic regression.
Taxation fails to provide international competitiveness.
V. Translate into English.
Платить налоги необходимо.
Налоги существуют во всех странах мира.
Налогообложение должно поддерживать стабильность цен.
Каждый человек должен платить налоги.
Налогообложение не должно вмешиваться в рыночное распределение ресурсов.
Налогообложение должно уменьшить неравенство в распределении дохода.
Кто собирает налоги? Налоговые инспектора и государство.
VI. Answer the following questions:
What does the term “taxation” mean?
Where are taxes levied?
What is the first objective of taxation?
What does the term “competitiveness” mean?
When is the resource allocation objective furthered?
What is the redistributive objective to do?
What is the stabilization objective?
VII. Speak on the topics:
What are taxes?
Why are taxes levied?
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