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III. Read the text once more and say about Tax Militia.

TAXATION IN FOREIGN COUNTRIES

I. Read and translate the text.

Governments impose many types of taxes. In most developed countries individuals pay income taxes when they earn money, consumption taxes when they spend it, property taxes when they own a home or a land, and in some cases estate taxes when they die. In the United States federal, state and local governments all collect taxes.

Taxes on people's incomes play critical roles in the revenue systems of all developed countries. In the United States, personal income taxation is the single largest source of revenue for the federal government. Payroll Taxes , which are used to finance social insurance programs such as social security and medicare6, account for more than a third of federal revenues. The United States also taxes the incomes of corporations. State and local governments depend on sales taxes as their main sources of funding.

Most US states also tax the incomes of individuals and corporations, although less heavily than the federal government. All Canadian provinces collect income taxes from individuals and corporations.

In the United Kingdom there is no single code of tax law, the body of taxlegislation being increased by each year's Finance Act .

The United Kingdom operates a "scheduler" system, whereby taxable income from different sources is calculated and taxed under the rules of a particular "schedule".

Tax assessments are normally based on returns issued by the Board of Inland Revenue (referred to simply as "Inland Revenue") for completion by the taxpayer.

The United Kingdom does not yet operate a system of assessment for tax on income and capital gains, but it is being introduced at the moment.

Under Russian law, all Russian legal entities, whether they have foreign investment or not, are subject to the profit tax law. Foreign entities that have a taxable permanent establishment in Russia are also taxed under this law.

 

Russian taxes provide revenue for three tiers of the budget: federal, regional and local. The major taxes paid to the budget are: Profit tax, Value-added tax (VAT), Securities tax, Withholding tax.

Countries differ considerably in the amount of taxes they collect. In the United States, about 28 per cent of the gross domestic product, a measure of economic output, goes for tax payments. In Canada about 36 % of the country's gross domestic product goes for taxes. In France the figure is 44 per cent, and in Sweden it is 51 %.

 

II. Answer the following questions:

1. What are the main types of taxes in most developed countries?

2. What governments collect taxes in the United States?

3 What is the single largest source of revenue for the federal government?

4. What are payroll taxes used for in the US?

5. What taxes are the main sources of funding for state and local government?

6. How is taxation levied in the United Kingdom?

7. Who is subject to the profit tax law in Russia?

8. Are foreign entities also taxed in Russia?

9. What three tiers do Russian taxes provide revenue for?

III. Find English equivalents for the following Ukrainian phrases from the text:

) ;

b) ;

) ;

d) , ;

) ;

f) ;

g) ;

h) ;

) ;

j)

IV. Match the verbs from (a) with the nouns from (b)

1) to impose a) money

2) to earn b) the incomes of corporations

3) to own c) sales taxes

4) to play d) critical roles

5) to finance e) social insurance programs

6) to tax f) income taxes

7) to depend on g) a "scheduler" system

8) to collect h) taxes

9) to operate i) revenue

10) to provide j) home or land

V. Write a short summary of the text.

 

 

GRAMMAR

THE NOUN. THE ARTICLE. THE PRONOUN.

Choose the correct item.

1) Give me book to read.

a) her; b) him; c) it.

2) Give me her photo and Ill give you

a) my; b) mine; c) her.

3) He has experience in this matter.

a) little; b) many; c) few.

4) How time does it take to go there?

a) many; b) much; c) little.

5) Give me book to read.

a) her; b) him; c) it.

6) Give me her photo and Ill give you .

a) my; b) mine; c) her.

7) He has experience in this matter.

a) little; b) many; c) few.

8) How time does it take to go there?

a) many; b) much; c) little.

9) Those are very young.

a) women; b) woman; c) womans.

10) Look at flower. It is so beautiful!

a) those; b) these; c) this.

 

Choose the correct item.

1) Her are small.

a) foot; b) foots; c) feet.

2) All your suitcases are in their car. Take

a) their; b) them; c) theirs.

3) We are their relatives, not

a) your; b) yours; c) you.

4) Hurry up! We have very time.

a) few; b) many; c) little.

5) people understood what he said.

a) few; b) little; c) much.

6) My brother can drive car.

a) a b) the

7) Its letter from his brother.

a) a b) the

8) very strange man he is!

a) A b) The

9) This is red book.

a) a b) the

10) Can you tell me how to get to theatre?

a) a b) the

THE VERBS TO BE, TO HAVE.

1) He usually has breakfast at 8 oclock, he?

a) has; b) hasnt; c) does.

2) No news good news.

a) is; b) are; c) be.

3) Your knowledge of English rather good.

a) are; b) be; c) is.

4) All your suitcases are in their car. Take

a) their; b) them; c) theirs.

5) He 25 years old.

a) is b) has c) have

6) Your knowledge of English rather good.

a) are; b) be; c) is.

7) I want to read. Where my spectacles?

a) are; b) is; c) were.

8) My sisters hair dark.

a) are; b) be; c) is.

9) Mathematics the basis of many other sciences.

a) is; b) are; c) be.

10) Your jeans very stylish.

a) are b) is c) be

 

PRESENT TENSES.

Choose the right form of the verb from the brackets.

1)She to all the capital cities of Europe this year.

a) is being; b) have been; c) has been.

2) John around Europe a lot.

a) is travelling; b) travels; c) has travelled.

3) My friend knows a lot because he many books.

a) read; b) has read; c) is reading.

4) he all the exams successfully?

a) is / passing; b) does / pass; c) has / passed

5) Look! Somebody that window.

a) breaks; b) has broken; c) broke.

6) The students already the diplomas.

a) have / got ; b) are / getting; c) have / been getting

7) they in the auditorium now?

a) is / sitting; b) are / sitting; c) does / sit

8) The program at nine oclock every night.

a) start; b) starts; c) is starting.

9) If she us, well quickly translate the article.

a) helps; b) help; c) will help.

10) They to the university now.

a) are going; b) go; c) goes.

Choose the correct item.

1) The ceremony of coronation of English kings in Westminster Abbey.

a) taking place; b) take place; c) takes place.

2) The British police officer is a well-known figure to anyone who Britain.

a) visit; b) has visited; c) were visiting.

3) A car a traffic jam on a busy thoroughfare.

a) causes; b) has caused; c) caused.

5) He for police since 1990.

a) worked; b) has been working; c) works.

6) This driver is not allowed to drive on: he too much.

a) have drunk; b) has drunk; c) drinks.

7) He always his work, both on patrol duty and when looking for drugs.

a) liked; b) has liked; c) likes.

8) In this edition of the law we to look at the problems of long-term prisoners.

a) are going; b) were going; c) will be going.

9) She as a lawyer with this firm for several years.

a) have been working; b) has been working; c) is working.

10) The advertising company the new customers in South Africa this year.

a) is winning; b) has won; c) is winning.

Choose the correct item.

1) Before pronouncing its sentence over a juvenile, the court usually the causes of the crime.

a)will investigate; b) investigates; c) will be investigating.

2) She still ... whether to continue the experiments or not.

a) is hesitating; b) hesitates; c) was hesitating.

3) The detective witnesses now.

a) is asking; b) asks; c) has been asking.

4) The jury this case for 2 hours already.

a)has been discussing; b) have discussed; c) was discussing.

5) The government is worried because the number of people without jobs .

a) have been increasing; b) increase; c) is increasing.

6) The customs officer Bob with smuggling.

a) charges; b) is charging; c) charged.

7) you the last case already?

a) did investigate; b) have investigated; c) do investigate.

8) The students an exam on Criminal Law since 9 oclock.

a) are taking; b) will take; c) have been taking.

9) What you ?

a) have / been doing; b) do / do; c) are / doing.

10) Mr. Clark in a bank for 15 years.

a) has worked; b) is working; c) should work.

 

PAST TENSES.

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