- •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
Unit 25. Genral princiaples of taxation
Pre-text exercises
Exercise 1. Practice reading the following words and collocations
Rationality; efficiency; predominantly; redistribution; sufficiency; viability; juridical; congruence; thus; consequently; sensitivity; discretionally; maintenance; appropriately;
technical requirements; the most refined classification; overall objectives; internal coherence; revenue-collecting capacity; budgetary settlement; excessive inflation; fiscal pressure; allocation of resources; redistribution of income and wealth.
ethical, social or economic; budgetary-fiscal, political-social, political – economic and technical fiscal; flexibility, neutrality and equity; transparency, feasibility and convenience; deficit or surplus.
to pass judgement; according to this principle; to ensure public expenditure; with regard to the oscillations of the economic situation; to take into account differing circumstances.
Genral princiaples of taxation.
The principle of taxation comprise rationality, efficiency and justice in fulfilling the general objectives of State activity. On the one hand, they are the operative expression of a value system (ethnical, social or economic) which passes judgement upon the tax system. On the other hand, they embody technical requirements aimed at ensuring the contribution of the tax system to the fulfilment of the general objectives of Public Finance.
Neumark (1970) believes such principles emanate from the objectives which taxes must serve, within the social context which validates them. He established the most refined classification of these principles. He makes out budgetary-fiscal, political-social, political-economic and technical-fiscal principles.
Thus, the ideal tax system begins with the objectives of taxation, then produces the corresponding principles, next shapes the tax system and, finally, structures the taxes. Any coherent criterion of classification must relate the general principles to the basic functions of the public sector in a particular economy.
Following Musgrave (1959), predominantly technical principles must be seen in conjunction with the overall objectives of economic stability, the optimal allocation of resources and the redistribution of income and wealth. Loscos (1995) places the principles of efficiency or rationality and sufficiency of the tax system within the first group, passing next to those of flexibility, neutrality and equity.
4.1 Efficiency or rationality.
This principle includes a set of demands directed towards guaranteeing the internal coherence of the various elements comprising the tax system and their adjustment to the balanced achievement of the objectives and the possibility of cheap and easy management and collection which does not involve excessive tax compliance costs for taxpayers.
This principle is related to the classic norms of certainty, convenience and economic viability of taxation, or that of minimum-cost of administration and compliance as proposed by Due (1968), together with the juridical-fiscal and technical-fiscal principles proposed by Neumark (1970) for the design of the tax system, both internal (principles of congruence, continuity and economic viability) and external (principles of transparency, feasibility and convenience).