- •Text a: taxes Active Vocabulary
- •Purposes of Taxation
- •Four r’s
- •What Makes a "Good Tax"
- •Principles of Taxation
- •The Three Types of Taxes
- •Vocabulary focus
- •Ex.4. Match the words on the left with the definitions on the right.
- •Ex.6. Fill in the gaps in the following verb collocations with appropriate prepositions or adverbs.
- •Ex.7. Choose the appropriate word or phrase to complete the following sentences.
- •Ex.8. Look through the text again and replace the words in bold with the linking words and phrases given below.
- •Ex.9. Translate into English.
Ex.6. Fill in the gaps in the following verb collocations with appropriate prepositions or adverbs.
Payment on behalf of the individual to the government; to pay taxes for all government services; to carry out many functions; to distribute the tax burden among individuals or classes; population involved in taxable activities; to spend money on public services; to transfer wealth from the richer sections of society to poorer sections; to complain about the high rate of taxes; to demand accountability of the authorities; to argue over the level of equity; to get out paying certain taxes; to gain money from taxation; to notify workers of the withheld taxes; to be based on two ideas; to provide benefits to those who need them; to get on their one’s income; to impose the same percentage of taxation on everyone regardless of income.
Ex.7. Choose the appropriate word or phrase to complete the following sentences.
Energy, water and waste management systems; impartial and fair; proportional tax; raise money; distribute the tax burden; certain criteria; welfare and public services; redistribution; on behalf of the individual; the poor, the disabled, or the retired; in an intelligible manner.
Taxes are any payment on behalf of the individual to the government.
Governments also use taxes to fund welfare and public services .
Energy, water and waste management systems are common public utilities.
Governments use different kinds of taxes and vary the tax rates in order to distribute the tax burden among individuals or classes of the population.
Modern social security systems are intended to support the poor, the disabled, or the retired by taxes on those who are still working.
Taxes raise money to spend on armies, roads, schools and hospitals, and on more indirect government functions like market regulation or legal systems.
Redistribution means transferring wealth from the richer sections of society to poorer sections.
In order for taxes to be acceptable, they must meet certain criteria.
To be equitable means to be impartial and fair.
Tax laws should be written in an intelligible manner so that both the taxpayer and the tax collector can understand them.
A proportional tax imposes the same percentage of taxation on everyone, regardless of income.
Ex.8. Look through the text again and replace the words in bold with the linking words and phrases given below.
On behalf of, in addition, while, yet, in order for smth/smb to do smth, so that, both ... and, (al)though, according to, regardless of, as
Taxpayers complain about high tax rates. However, they would prefer to pay taxes for using certain services rather than do without them.
Yet, they would prefer to pay taxes for using certain services rather than do without them.
Taxes are paid on the part of the individual to the government.
Taxes are paid оn behalf of the individual to the government.
If taxes are to be acceptable, they must meet certain criteria.
While acceptable, they must meet certain criteria.
People should be taxed on the basis on their ability to pay.
People should be taxed according to their ability to pay.
A proportional tax means the same percentage of taxation on all taxpayers no matter what their income is.
A proportional tax means the same percentage of taxation on all taxpayers, regardless of income.
In the progressive tax, the percentage of income paid in taxes increases when income goes up.
In the progressive tax, the percentage of income paid in taxes increases as income goes up.
Taxes are used to pay for public goods and services. Besides, they are applied to influence the macroeconomic performance of the economy.
In addition, they are applied to influence the macroeconomic performance of the economy.
Direct taxation provides greater accountability and better governance, whereas indirect taxation may have smaller effects.
Direct taxation provides greater accountability and better governance, while indirect taxation may have smaller effects.
Tax laws should be written in an intelligible manner for the taxpayer as well as the tax collector to understand them. Even if it is not an easy task, understanding tax laws makes people more willing to pay taxes.
Tax laws should be written in an intelligible manner so that both the taxpayer and the tax collector can understand them . Though it is not an easy task, understanding tax laws makes people more willing to pay taxes.