- •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
VII. Open brackets, using verbs in the correct tense in the Passive Voice.
NIC (to pioneer) by the UK.
NIC (to levy) by governments against possible future deprivation.
A pay-as-you-earn scheme (PAYE) (to adopt) by an increasing number of countries.
In addition to income tax, NIC (to pay).
In times of need citizens (to give) allowances from the state.
Basic health care (to provide) from social security payment next year.
The amounts paid out to the people in need (to cover) by a national insuarance contribution.
An important safety net (to develop) for people in need and retirement.
Money (to withdraw) for specific purposes such as housing now.
VIII. Translate sentences, paying attention to the forms of infinitives.
Governments are free to set their own rates.
Companies are allowed to offset the VAT payments.
Sales taxes tend to be levied on virtually all goods.
At first, these payments were for specific purposes, for example, to pay for basic health care.
Self-employed individuals and companies must have registered for VAT in time.
More and more countries seem to have regarded VAT as a ready source of income.
The aim is to tax the additional value which every stage of manufacture puts on a particular product.
A number of the world’s poorest countries are unable to operate effective social security systems.
Text (b)
Translate this text with the dictionary in written form.
It may also be out that, our expenditure on social security is low by German, French or Swedish standards; nor when taking comparative purchasing powers into account, does it even compare well with the US. The psychological effect of our particular tax structure on the citizen is hardly surprising. It is impossible to quantify the negative results of the system, but it is certain that those groups for whom the shoe pinches most tightly are precisely those on whom present and future economic prosperity largely depends.
Piecemeal reform of our existing system seems likely to lead to increased complexity (and inefficiency) without a corresponding reduction in social injustice. And for all their complexity, our recent reforms have been piecemeal, making little change either to the proportion of all tax payable by different sectors of society, or to the ways in which they pay. Other countries are discovering by experience that more basic tax reform is necessary to obtain maximum revenue at least cost to the economy.
Vocabulary
accumulate (v) – накапливать
as such – как таковой
cover (v) – покрывать
cutting back (n) – откат назад, сокращение
deprivation (n) – трудности, лишения
emerge (v) – появляться, возникать
enable (v) – позволять, делать возможным
generate (v) – вырабатывать
health care – здравоохранение
industrialized (a) – промышленно развитый
need (n) – нужда
nevertheless (conj) – тем не менее, однако
operate (v) – действовать, работать
purpose (n) – цель, намерение
rarely (adv) – редко
related (a) – связанный с
release (n) – освобождение, выпуск
retirement (n) – отставка
revert (v) – возвращать
safety (n) – безопасность
spread (v) – распространять(ся)
substantial (adj) – значительный
valuable (a) – ценный
withdraw (v) – снимать (деньги со счета)