1. Прочитайте и переведите письменно текст.
The primary function of taxation is, of course, to raise revenue to
finance government expenditure, but taxes can also have other purposes.
Indirect excise duties, for example, can be designed to dissuade people
from smoking, drinking alcohol, and so on.
There is always a lot of debate as to the fairness of tax systems.
Business profits, for example, are generally taxed twice: companies pay
tax on their profits (corporation tax in Britain, income tax in the USA),
and shareholders pay income tax on dividends. Income taxes in most
countries are progressive, and are one of the ways in which governments
can redistribute wealth. The problem with progressive taxes is that the
marginal rate – the tax people pay on any additional income – is always
high, which is generally a disincentive to both working and investing.
On the other hand, most sales taxes are slightly regressive, because
poorer people need to spend a larger proportion of their income on
consumption than the rich.
The higher the tax rates, the more people are tempted to cheat, but
there is a substantial ‘black’ or ‘underground’ economy nearly
everywhere. In Italy, for example, self-employed people – whose
income is more difficult to control than that of company employees –
account for more than half of national income. Lots of people also have
undeclared, part-time evening jobs (some people call this ‘moonlighting’)
with small and medium-sized family firms, on which no one pays any
tax or national insurance.
To reduce income tax liability, some employers give highly-paid
employees lots of perks or benefits instead of taxable money, such as
company cars, free health insurance, and subsidized lunches. Legal ways
of avoiding tax, such as these, are known as loopholes in tax laws. Life
insurance policies, pension plans and other investments by which
individuals can postpone the payment of tax, are known as tax shelters.
Donations to charities that can be subtracted from the income on which
tax is calculated are described as tax-deductible.
Companies have a variety of ways of avoiding tax on profits. They
can bring forward capital expenditure (on new factories, machines, and
so on) so that at the end of the year all the profits have been used up; this
is known as making a tax loss. Multinational companies often set up
their head offices in countries such as Liechtenstein, Monaco, the
Cayman Islands, and the Bahamas, where taxes are low; such countries
are known as tax havens. Criminal organizations, meanwhile, tend to
pass money through a series of companies in very complicated
transactions in order to disguise its origin from tax inspectors – and the
police; this is known
as laundering money or money laundering.
2. Ответьте письменно на вопросы по тексту.
a) What are the main functions of taxation?
b) Are tax systems always fair? Why?
c) What are the advantages and the disadvantages of progressive
d) How do companies avoid paying taxes?
e) Do many countries have underground economy?
3. Прочитайте текст “Taxation” еще раз. Перепишите
утверждения, данные ниже, и укажите, являются ли они верными
или неверными (True or False). Подтвердите свое мнение
цитатами из текста.
a) Taxation is the main source of revenue for the government.
b) Taxes can be designed both to discourage and to encourage
c) The same amount of money can be taxed more than once.
d) Progressive taxes may discourage people from working extra
e) Sales taxes are unfair because poor people spend more than the
f) The Italian government knows that about one seventh of
national income escapes taxation.
g) ‘Loopholes’ are a common form of tax evasion.
h) If you pay a lot of your income into a pension fund or a life
insurance policy you never have to pay tax on it.
i) A company that makes an unusually large profit during a tax
year might quickly decide to spend it, for example, on a new
factory or equipment.
4. Переведите предложения на русский язык, обращая внимание на
a) The tendency to increase the amount of benefits paid to the
population is becoming more obvious.
b) The first step to be taken is to start negotiations.
c) To ensure a steady economic growth, all the macroeconomic
parameters must be involved.
d) The inflation rate was not high enough to start paying
compensations to workers.
e) The crops harvested were so big as to be able to store them and
even export part of them.
5. Переведите предложения на русский язык, обращая внимание на
формы и функции герундия.
a) Calculating consumer price index is a part of general statistic
b) In dealing with statistical data it is necessary to have all the
c) There is high probability of their being invited to the congress
as special guests.
d) We’ll probably think of trying another approach in this matter.
e) Finding suitable premises was more difficult than we
6. Переведите предложения на русский язык, обращая внимание на
формы и функции причастия.
a) When studying market economy we have to understand that
business enterprise is the very heart of private property.
b) Adam Smith’s works followed by those of Karl Marks and John
Maynard Keynes constitute different approaches known in the
c) Having established the reasons we can proceed with our regular
work in this matter.
d) Writing the letter he thought about the urgent order.
e) We are interested in goods produced by this factory.
7. Переведите предложения на русский язык, обращая внимание на
типы условных предложений.
a) If I was promoted, I would be able to buy a bigger house.
b) If you worked a bit harder, you’d be really good at your job.
c) If they offer me the job, I will probably take it.
d) If I had known about the layoffs, I would have started looking
for a job.
e) The meeting would have been called off if John hadn’t arrived
at the last moment.
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