- •Министерство Финансов Российской Федерации
- •Утверждено и рекомендовано решением
- •(Протокол № )
- •Предисловие.
- •Unit 1. What are taxes?
- •What are taxes?
- •Vocabulary
- •Grammar Revision
- •Unit 2. Progressive and regressive taxes
- •Progressive and regressive taxes
- •Vocabulary
- •In the text find the English equivlents to the following Russian collocations.
- •Unit 3. A history of taxation.
- •A history of taxation.
- •Vocabulary
- •In the text find the answers to the following questions.
- •In the text find the English equivalents to the following Russian collocations.
- •Unit 4. The tax history of great britain.
- •The tax history of great britain.
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 5. The history of the tax system in the united states
- •The history of the tax system in the united states
- •Colonial Times
- •The Post Revolutionary Era
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 6. The history of the tax system in the united states
- •The history of the tax system in the united states
- •World War I and 1920’s
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 7. The history of the tax system in the united states
- •The history of the tax system in the united states
- •The social security tax
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 8. Income tax
- •Income tax
- •Unit 9. Personal taxation in the uk
- •Personal taxation in the uk
- •Vocabulary
- •Chart 1. Personal taxation
- •Unit 10. The flat tax
- •The flat tax
- •Vocabulary
- •Unit 11. Corporate tax in great britain
- •Corporate tax in great britain
- •Unit 12. Corporate income tax Corporate taxation in the usa
- •Corporate income tax
- •Corporate tax rates
- •Defining income
- •Vocabulary
- •Chart 1. Marginal and average corporate tax rates, 1983
- •Verb Noun Adjective
- •Unit 13. (corporation) profit tax in russia
- •(Corporation) profit tax in russia
- •Unit 14. The vat
- •The vat
- •Vocabulary
- •Unit 15. The vat in russia the vat in russia
- •Vocabulary
- •The vat-Invoice
- •Unit 16. The excise
- •The excise
- •For similar items, excise duties are the same for imported and domestically produced goods; if the tax is different, then there is an explicit or implicit customs duty.
- •Vocabulary
- •Exercise 2. Answer the questions
- •Exercise 3. Guess the meaning of the word by its definition
- •Exercise 4. Render the text
- •Exercise 6 Translate from Russian into English
- •Unit 17. Taxation in canada
- •Practise reading the following words and collocation:
- •Taxation in canada
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 18. Taxation in the united kingdom
- •Taxation in the united kingdom
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 19. Taxation in germany
- •Taxation in germany
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Unit 20. Taxation in the republic of ireland Exercise 1 Practise reading the following words and collocation:
- •Taxation in the republic of ireland
- •Vocabulary
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Exercise 5
- •Unit 21. Taxaion in the usa
- •Taxaion in the usa
- •Vocabulary
- •Unit 22. How to avoid axation in the usa how to avoid axation in the usa
- •Vocabulary
- •Exercise 6. Discussion
- •Unit 23. The tax code of the russian federaton
- •Retrospectively, provision, procedure, authority, levy, circumstance, liability, audit, offence, administrative compliance, specify, authority, introduction .
- •Tax Code part II
- •Vocabulary
- •Exercise 7 Explain the following. Consult the text and vocabulary
- •Hierarchy of Norms
- •Vocabulary
- •The History of Taxation in Russia
- •Unit 24. The tax authorities of the rusian federation
- •Unit 25. Genral princiaples of taxation
- •Genral princiaples of taxation.
- •4.1 Efficiency or rationality.
- •4.2 Sufficiency.
- •4.3 Flexibility.
- •4.4 Neutrality.
- •Vocabulary
- •Оглавление
- •Пособие по английскому языку
Exercise 3
Find English equivalents to the following Russian collocations
Провинциям были даны ограниченные права по сбору налогов; большую часть государственных доходов от сбора налогов составлял сбор налога на торговлю и акцизные сборы; местные правительства были ответственны за резкое повышение расходов на социальное обеспечение; это привело к созданию системы трансфертных платежей между федеральными и местными органами самоуправления; в итоге 36.8% внутреннего валового продукта Канады уходит на уплату налогов; самым значительным источником доходов федерального и местного правительства является подоходный налог.
Exercise 4
Answer the following questions:
1.What kind of taxes could the provinces impose under the British North America Act (1867)?
2. What did most federal government revenue come from for the early part of Canadian history?
3. What was the main source of provincial funding?
4. Were there corporate taxes in Canada in the 19th century?
5. What resulted in a crisis during the Great Depression?
6. Why did the Second World War lead to a dramatic change in the tax system?
7. Is taxation rate in Canada higher (or lower) than in the USA?
8. What does government income come from?
9. What are the most significant sources of government revenue?
10. What do progressive taxes mean?
11. Does the federal government impose a sales tax?
12. What is the municipal level of government funded by?
13. What do you know about the excise tax?
14. What must every worker pay for?
15. Do companies and corporations pay taxes?
Exercise 5
Correct the information. True or false.
1. The British North America Act attempted to create a centralized federal government with limited revenue gathering abilities.
2. For the early part of Canadian history federal government revenue came from sales.
3. The provincial governments could raise taxes because they were independent on the health of economy.
4. The federal government did have enough money and this resulted in the system of transfer payments between the two levels of governments that continues to this day.
5.Nowadays about 30% of government income comes from tariffs, fees and investments.
6. Income taxes are not the main sources of revenue, accounting for 30% of tax revenue.
7. Canadian income taxes are more progressive than in other countries.
8. The federal government does not levy a tax on purchases.
9. Both the federal and provincial governments do not impose excise taxes on inelastic goods.
10. Canadian workers should not pay a levy for the Employment Insurance.
11. There is no corporate tax in Canada.
Exercise 6
Guess the meaning of the words by their definitions
To make an effort (to do or achieve something)
To explain or count up what has been spent
To rise very quickly
To end in (a specified way)
To give (someone) a duty or responsibility
Unit 18. Taxation in the united kingdom
Exercise 1
Practise reading the following words and collocation:
a) government; citizenship; additionally; therefore; range; source; payable; others; amongst; respectively; probate;
b) business rates and council tax; national insurance; excise duties; resident and domiciled; tax haven; central management and control; employees, employers and self-employed; supplies of goods and services; marginal rate; fuel, alcohol, tobacco, betting and vehicles; shares and securities; modernized version; real estate; deceased person;
c) to be subject to smth.; to be liable to smth.; to be exempt from smth.; to be charged on smth.