- •Reading drills
- •1. Practise the pronunciation of the following words:
- •Sales Taxes3
- •Property Taxes4
- •Comments
- •Vocabulary exercises
- •I. Name the word-building elements (suffixes, prefixes) and the part
- •II. Find equivalents:
- •III. Match the antonyms:
- •IV. Memorize the following words and word-combinations.
- •V. Translate the sentences paying attention to the italicized words:
- •VI. Match each term in Column a with its definition in Column b:
- •Say whether these statements are true or false and if they are
- •X. Answer the following questions:
- •XI. Translate into English:
- •XII. Speak about the types of taxes in the usa using the following
- •Reading drills
- •1. Practise the pronunciation of the following words:
- •Comments
- •Vocabulary exercises
- •I. Give the English equivalents for the following words and
- •II. Define the parts of speech of the following words:
- •III. Fill in the blanks below with the most appropriate terms from
- •IV. Match each term in Column a with its definition in Column b:
- •VII. Complete the following sentences:
- •VIII. Ask someone:
- •IX. Translate into English:
- •Communicative situations
- •Grammar exercises
- •I. Translate into Ukrainian:
- •II. Put the verbs in brackets into the correct form:
- •III. Translate into English:
- •IV. Translate into Ukrainian:
- •V. Put the verbs in brackets into the correct form:
- •VI. Translate into English:
- •VII. Translate into Ukrainian:
- •VIII. Put the verbs in brackets into the correct form:
- •IX. Transform the sentences as in the pattern:
- •X. Translate into English:
- •XI. Put the verbs in brackets into the correct form:
- •XII. Define the type of Conditional Sentences and translate them:
- •XIII. Translate into English:
- •XIV. Complete the sentences, taking care to use the correct tenses:
- •XV. Memorize the following proverbs:
- •XVI. Speak on the following situations:
- •Exercises for individual work
- •I. Put the verbs in brackets into the correct form:
- •II. Give sentences with the same meaning omitting «if» from
- •III. Translate into English:
VII. Complete the following sentences:
1. In order to have an effective tax system, government must have ... . 2. One such criterion is ... . 3. A second criterion is ... . 4. Tax laws should be written so that ... . 5. A third criterion is ... . 6. A final criterion is ... . 7. In general taxes are based chiefly on two principles: ... . 8. The Ability-to-Pay Principle of taxation says that ... . 9. The only means most people have of paying taxes is ... . 10. Since the benefits of government services to individuals are hard to measure, ... .
VIII. Ask someone:
if the second criterion is clarity; tax laws should be written so that both the taxpayer and tax-collector can understand them; this is an easy task; a tax should be easy to collect; the tax should be administered at the lowest possible cost; taxes should be imposed justly;
what government must have in order to have an effective tax system; the first criterion is; the third criterion is; this criterion also includes; the final criterion is; two principles taxes are based on; you can say about the Benefit Principle of taxation; the Ability-to-Pay Principle of taxation says; the only means most people have of paying taxes is.
IX. Translate into English:
1. Для того щоб мати ефективну податкову систему, уряд повинен розробити певні критерії та стандарти. 2. Закони про податки треба писати так, щоб і той, хто їх сплачує, і той, хто збирає, розуміли їх. 3. Люди не завжди згодні відносно того, що справедливо, а що ні, коли йдеться про податки. 4. Взагалі податки базуються на двох принципах: пільговому принципі та принципі платоспроможності. 5. Люди повинні сплачувати податки пропорційно до кількості послуг чи пільг, які вони одержують. 6. Люди з вищим доходом менше потерпають від незручностей, ніж ті, хто отримує нижчий дохід, навіть коли вони платять більші податки. 7. Єдиний засіб, який має більшість людей, щоб сплачувати податки це дохід від їхнього заробітку.
Communicative situations
1. Taxes provide the principal source of income to all levels of government. Income taxes are the principal source of federal tax income. State and local governments rely on sales, income and property taxes as their principal sources of revenue.
In evaluating taxes focus on the following questions:
Who ought to pay taxes?
What types of taxes should be levied?
Who will actually pay the tax?
2. What are the principal taxes you and your family pay? Add the sales taxes, property taxes and others together to determine what percentage of your family’s income is actually spent on taxes.
3. What taxes do businesses pay?
4. A «good tax» is said to have the following characteristics:
Fairness — based on the ability to pay. A tax should also treat people equally.
Clarity and certainty — Taxpayer should know the rate of the tax and how it is to be paid.
Convenience of payment — easy for taxpayers to pay and easy for government to collect.
Ease of administration — cost of collecting a tax should be low.
Flexibility — adjusts to economic conditions (in prosperous times the tax should collect more revenue and in hard times less).
Evaluate personal income taxes, sales taxes, and real estate taxes according to the above characteristics and, based on your findings, rate each tax on a scale of 1 (poor) to 5 (excellent).