Exercise 6. Match the words to their meaning
Содержание книги
- Варламова А.И., Дигтяр О.Ю, М.В. Мельничук, В.М. Осипова
- Варламова А.И., Дигтяр О.Ю, М.В. Мельничук, В.М. Осипова
- Complete these sentences using the base word given at the end of each sentence. You need to form an appropriate word. The first one (0) is given as an example.
- Exercise 7. Match the words below to their definitions.
- In the text, find the answers to the following questions. 1. What was Russia warned about?
- Fill in the following prepositions where necessary. on in (x2) from for
- Exercise 2. Find a word in the text that matches each definition below. The words appear in order.
- Exercise 7. Match the words below to their definitions.
- Taxes throughout Russian history. In November, the Russian prince and his warriors went to the lands of Slavic tribes to collect tribute
- In the text, find the answers to the following questions.
- Fill in the following prepositions where necessary. from at by within on of for to
- Chartered Accountant / Certified Public Accountant
- Topic focus: 5 ways to short bitcoin
- Taxes throughout Russian history. Any owner has to part with what has fallen from the cart”
- Practice reading the following words and collocations.
- Fill in the following prepositions where necessary. to (x2) at of for in with without
- Exercise 2. Find a word in the text that matches each definition below. The words appear in order.
- What type of business expense is recognized as tax deductible in your country?
- You're Buying (or Selling) One
- Topic focus: Classes of taxes
- What are the Pros and Cons of a Regressive Tax?
- Complete these sentences using the base word given at the end of each sentence. You need to form an appropriate word. The first one (0) is given as an example.
- Exercise 5. Match the words below to their definitions
- Read the article and answer these questions.
- Corporate Profit Tax in the Russian Federation
- In the text, find the answers to the following questions. 1. Who is a taxpayer for profit tax purposes in Russia?
- Discuss these questions with a partner. 1. What is Corporate Income Tax?
- Exercise 4. Text completion.
- Topic focus: what is an ICO.
- Discuss these questions with a partner. 1. What type of tax on products and services is levied in your country?
- Report on your partner when you complete the interview.
- In pairs, ask and answer the questions from the exercise above.
- Heavy taxes and burdens under Peter the Great
- Practice reading the following words and collocations. a) ambiguity; authority; issue; legislation; license; nature; register; requirements; scheme; threshold; through;
- New EU VAT regulations could threaten micro-businesses
- Discuss these questions with a partner.
- Report the information to the class.
- Topic focus: how interest rates affect property values
- Exercise 3. Find a word in the text that matches each definition below. The words appear in order.
- Fill in the following prepositions where necessary.
- In the text, find the answers to the following questions. 1. What is the difference between the roles of the government’s legislative and executive branches?
- Exercise 6. Match the words to their meaning
- Read the article and answer these questions
- Taxes throughout Russian history
| 1. tax avoidance
| A. illegally avoiding paying taxes
| | 2. tax fraud
| B. giving a false or misleading representation
| | 3. tax evasion
| C. a country that offers foreign individuals and businesses little or no tax liability in a politically and economically stable environment
| | 4. tax haven
| D. a large amount of money transferred out of a country due to economic or political reasons
| | 5. misrepresentation
| E. to estimate something to be greater than it really is
| | 6. overestimate
| F. legitimization of illegally obtained money
| | 7. underreport
| G. the use of legal methods to reduce the amount of tax owed
| | 8. exchange control
| H. to record on your tax return that you have earned less than you really have
| | 9. capital outflow
| I. an intentional act of falsifying information on a tax return to avoid paying the entire amount of tax obligation
| | 10. money laundering
| J. a governmental restriction on the movement of currency between countries
|
SPEAKING FOCUS
1. What measures are imposed in your country to prevent tax fraud?
2. How does the government in your country fight against money laundering?
3. Describe an instance of the criminal activity given above that you have heard of or witnessed.
4. What measures does your country apply to prevent capital outflow?
5. Describe the roles tax administration performs in your country.
VOCABULARY FOCUS
abolish (v) отменить, аннулировать
addictive вызывающий привычку
ad valorem tax налог со стоимости (налог в виде
процента от стоимости товара)
alcoholic beverages (pl) спиртные напитки
apply to (v) применяться к
attorney адвокат; юрист
capitation поголовное исчисление (плата,
взимаемая из расчета на одного
человека)
compliance соответствие; соблюдение законодательных требования
constitutional law конституционное право
cirrhosis of the liver цирроз печени
currency conversion конвертирование валюты
disclosure раскрываемые сведения
distillery винокуренный завод
distortion неравномерность
duty обязательство
energy taxation налогообложение энергоресурсов
exchange control валютное регулирование
excise stamp акцизная марка
executive branch исполнительная власть
facilitate (v) способствовать, облегчать
imprisonment тюремное заключение
indispensable необходимый, неотъемлемый
lay down the principles определить курс; сформулировать
принципы
Legislative branch законодательная власть
low-carbon с низким содержанием углерода
legislation законодательство
license fee лицензионный сбор
legal drug разрешенный наркотик
lung cancer рак легких
misrepresentation представление неверных данных
money laundering легализация доходов, полученных преступным путем
occupation занятие; профессия
offshore banking оффшорное банковское дело
oil refinery завод по переработке нефти
overestimate (v) давать завышенную оценку
per unit в расчете на единицу продукции
privilege привилегия, льгота
refer to (v) относить; касаться; обозначать
scope область применения
shift (v) перераспределять
sin tax налог «на пороки» (на табак, алко-
гольные напитки, азартные игры)
stamp duty государственная пошлина
statute законодательный акт
statutory law право, выраженное в законодательных актах
swathe группа людей, большое количество
tax assessment определение налогооблагаемой базы
tax avoidance уменьшение суммы налога без нарушения закона
tax evasion уклонение от уплаты налогов (незаконное)
tax fraud налоговые махинации
tax haven территория с льготным режимом налогообложения
tax identification number регистрационный номер налогоплательщика
underreport (v) занижать сведения о чем-либо
PART 3
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