Добавил:
Upload Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз: Предмет: Файл:
электронная версия метод по финансам ур 12-21.doc
Скачиваний:
6
Добавлен:
11.02.2016
Размер:
540.67 Кб
Скачать

15. Find the definitions to the next terms:

direct tax, indirect tax, tax burden, tax revenue, income tax, corporation tax, value added tax, sales tax, excise duty, tax rate, taxable income, public goods, tax.

  1. A form of indirect tax which is included in the selling price of a prod­uct and which is eventually paid by the consumer.

  2. An indirect tax which is based on the difference between the value of the output over the value of the input used to produce it.

  3. The percentage rate at which a tax is levied on income or expendi­ture.

  1. The money raised by government through imposing taxes.

  1. A tax levied by the government on goods and services in order to raise revenue, such as value added tax and excise duty.

  2. Goods and services provided by the state for all or most of the popula­tion such as education, health, housing, etc.

  3. A tax levied by the government on the income or property of house­holds or businesses.

  4. A direct tax levied by the government on the income (wages, rent, dividends) received by households.

  1. The amount of an individual's income on which a tax is levied.

  1. The total amount of taxation paid by the population of a country in the form of income tax, corporation tax, value added tax, etc.

  2. A direct tax levied by the government on the profits of businesses.

  3. An indirect tax levied by the government on certain goods, typically tobacco, oil, and alcoholic drink.

  4. An amount of money taken by central or local government from people’s income or company profits and used for public spending.

16. Divide the text into logical group and give them titles.

17. Single out the main points of the text. Use the following opening phrases.

The text looks at (the problem of…)

The text deals with the issue of..

It is clear from the text that…

Among other things the text raises the issue of…

The problem of…is of great importance

One of the main points to be singled out is

Great importance is also attached to…

In this connection, I’d like to say…

It further says that…

I find the question of…very important because…

We shouldn’t forget that…

I think that…should be mentioned here as a very important…mechanism of… .

18. Prepare a short talk on the following:

  1. The tax climate in Ukraine; recent changes in tax legislation. Give your opinion on whether they are good for the health of the economy as a whole. Say what you think about the possible impact on the survival of small firms.

  2. Are you the type of person who should start a small business? Explain why or not.

  3. Are people beginning to understand that to pay taxes is in their interest?

  4. How do taxes in Ukraine compare with taxes in other countries?

  5. What is the difference between tax evasion and tax avoidance?

  6. What measures, in your opinion, can improve tax collection in Ukraine?

Grammar Exercises

1. Name the number of the sentences where the word most has the meaning a) «більшість, більша частина», в) « вельми, вкрай» ( весьма, крайне).

  1. In modern economies taxes are the most important source of government revenues.

  2. By far the most important source of tax revenue is the personal income tax.

  3. In 1999 there was a most sharp fall in world oil prices.

  4. In a situation of full employment, the supply of most goods and services will be inelastic.

  5. With some groups of population, payments from social security funds may be a most important contribution to household incomes.