VII. Match these prepositions, conjunctions, adverbs and adverbial phrases with their Russian equivalents.
| 1) quite | a) однако |
| 2) however | b) кроме того |
| 3) according to | c) довольно |
| 4) in advance | d) обычно |
| 5) besides | e) чтобы |
| 6) generally/in general | f) в соответствии с |
| 7) in order to | g) заранее |
VIII. Paraphrase the sentences using the synonyms from the box instead of the underlined words.
| types, commodities, levied on, rich, expensive, expenses |
1. Taxation is the process by which people pay expenditures of the government.
2. Many kinds of taxes have been used and are being used in the world.
3. The tax is called proportional if the rate of taxation remains the same, whether it is applied to a small sum or a very large one.
4. The burden of the VAT hits more heavily the pockets of the less well off.
5. Customduties or tariffs are taxes placed on the importation of goods from outside the country.
6. Governments maintain armed forces and spend money on such costly items as aircraft carriers and tanks.
IX. Insert the proper prepositions. Try to memorize some of these expressions.
| for (1) in (1) toward (1) of (2) on (2) to (2) from (3) |
1. Income tax redistributes wealth … the rich … the poor.
2. Employers pay the tax for the employees, deducting it … the salary before it is paid.
3. If the rates … a tax are lower than applied … a larger sum, the tax would be called regressive.
4. The tax … houses and farms is an example … the proportional tax.
5. Countries vary … the balance of their taxation: some rely more … income taxes, while others gain a larger proportion … indirect taxation.
6. Another part of governmental expenses is allocated … caring … the very poor, the unemployed, and the dependent children.
X. Match the words in column A with their definitions in column B.
| A | B |
| 1) consumer | a) a product that is bought and sold |
| 2) commodity | b) property in the form of land or houses |
| 3) real estate | c) the total amount of money that a government, organization, or person spends during a particular period of time |
| 4) expenditure | d) someone who buys and uses products and services |
| 5) emergency | e) an unexpected and dangerous situation that must be dealt with immediately |
XI. Give definitions to different kinds of taxes. You may use the information in the text or consult some other sources.
 |
XII. Answer the following questions.
1. What is taxation?
2. What is tax?
3. What are taxes collected for?
4. What types of taxes do you know? Can you group them?
5. What are the main principles of taxation?
6. Is tax system the same in all countries?
XIII. Interpret and extend the following statements.
· The burden of the valueaddedtax (VAT) hits more heavily the pockets of the less well off.
· Luxurytaxes generally represent a high rate of taxation.
· In countries such as Bahrain, Brunei, Kuwait, and Qatar there is no tax at all.
· The highest taxation rate is in Norway.
XIV. Read the international words from the text below. Say what Russian words help to guess their meaning.
Federal, local, corporate, civil, declare, (un)constitutional, major, modern, manage, million, collection, massive, reform, act, Congress, restore, confidence.
XV. Match the words in column A with their definitions in column B.
| A | B |
| 1) citizen | a) someone who lives or stays in a particular place |
| 2) resident | b) someone who legally belongs to a particular country and has rights and responsibilities there, whether they are living there or not |
| 3) resident alien | c) someone who is not a legal citizen of the country they are living or working in |
XVI. Match the word combinations from the text below with their Russian equivalents.
| A | B |
| 1) to support the Civil War | a) главный источник дохода |
| 2) a new revenue law appeared | b) поддерживать гражданскую войну |
| 3) to cover expenses through taxation | c) устраняя неравенство (несправедливость) |
| 4) by eliminating inequities | d) появился новый закон о доходах |
| 5) chief source of revenue | e) покрывать расходы за счет налогов |
XVII. Read the text about the history of taxation in the USA and answer the questions after it. To make your understanding clearer some vocabulary notes are given below.
Vocabulary notes
aim v – иметь своей целью
tax bracket n – ступень налоговой шкалы
depend v – зависеть
insurance n – страхование
introduce v – вводить
Supreme Court – Верховный суд
Social Security tax – налог, взимаемый в соответствии с программами социального страхования