5 Write possible short answers to the negative questions. Translate the questions into Ukrainian.

1 'Haven't you paid?' …………… 2 'Wasn't she at home?' …………… 3 'Can't you stop?' …………… 4 'Aren’t you happy?' …………… 5 'Isn't this nice?' …………… 6 'Didn't you get my letter?' ……………

22 Taxes

impose - обкладати levy - стягнення penalty - покарання VAT - ПДВ

expenditures - видатки enforcement - здійснення benefit - допомога revenue - дохід

redistribution - перерозподіл implement - виконувати bargain - угода accountability - підзвітність

Tax is money people have to pay to the government. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state. When taxes are not fully paid, civil penalties (such as fines) or criminal penalties (such as incarceration) may be imposed on the non-paying entity or individual.

In a tax, the government makes the people of a country, state, or city pay money. This money goes to pay people who work for the government and to pay for things that the government does. There are lots of different kinds of taxes. Some taxes are based on how much money a person earns. The more money is earned, the more a person must pay. This is called an income tax. Other taxes are based on how much a person buys. This is a sales tax or value added tax (VAT). There are also taxes based on how much a person owns, called property tax. Things like houses have a property tax on them.

Funds provided by taxation have been used by states and their functional equivalents to carry out many functions. Some of these include expenditures on war, the enforcement of law and public order, protection of property, economic infrastructure (roads, legal tender, enforcement of contracts, etc.), public works, social engineering, and the operation of government itself. Governments also use taxes to fund welfare and public services. These services can include education systems, health care systems, pensions for the elderly, unemployment benefits, and public transportation. Energy, water and waste management systems are also common public utilities.

Governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as business, or to redistribute resources between individuals or classes in the population.

A nation's tax system is often a reflection of its communal values or the values of those in power. To create a system of taxation, a nation must make choices:who will pay taxes and how much they will pay, and how the taxes collected will be spent.

Taxation has four main purposes or effects.

The main purpose is revenue: taxes raise money to spend on roads, schools and hospitals, and on more indirect government functions like market regulation or legal systems.

A second is redistribution. Normally, this means transferring wealth from the richer sections of society to poorer sections.

A third purpose of taxation is repricing. Taxes are levied to address externalities: tobacco is taxed, for example, to discourage smoking, and many people advocate policies such as implementing a carbon tax.

A fourth effect of taxation in its historical setting has been representation. The American revolutionary slogan "no taxation without representation" implied this: rulers tax citizens, and citizens demand accountability from their rulers as the other part of this bargain. Several studies have shown that direct taxation (such as income taxes) generates the greatest degree of accountability and better governance, while indirect taxation tends to have smaller effects.

1 What is tax? 2 What kinds of taxes are there? 3 What happens when a tax is not paid? 4 How is money provided by taxation used? 5 What decisions must every society make when creating a tax system? 6 What are the main purposes of taxation? 7 Why is it important to pay taxes?