I. Give the English equivalents for the following words and

word-combinations. Use them in the sentences of your own:

ефективна податкова система; платник податків; розподіл податків; дохід; платити податки; принцип платоспроможності; отримувати пільги від уряду; пільговий принцип оподаткування.

II. Define the parts of speech of the following words:

taxation, progressive, income, tangible, consumer, personal, compensate, anything, property, always, attach, weekly, purchase, nearly, revenue.

III. Fill in the blanks below with the most appropriate terms from

the list:

taxes; taxpayer; benefits; taxation; tax-collector; tax system; taxed; services; imposed; income; Benefit Principle of taxation.

1. In order to have an effective _______, government must have criteria or standards. 2. Tax laws should be written so that both the __________ and the ________ can understand them. 3. Taxes should be ___________ justly. 4. The _________ is based on two ideas. 5. People should pay ___________ in proportion to the amount of services or _________ they receive. 6. The Ability-to-Pay Principle of _________ says that people should be _________ according to their ability to pay, no matter what benefits or _____________ they receive. 7. The only means most people have of paying taxes is the ________ they earn.

 

IV. Match each term in Column A with its definition in Column B:

Column A Column B

1. Ability-to-Pay Principle of taxation	a. An official who examines statements of people’s income and decides the tax to be paid.
2. Benefit Principle of taxation	b. Principle that states taxes ought to be paid by those who can best afford them.
3. taxman/tax-collector	c. A person whose job is to collect taxes.
4. taxpayer	d. A person who places value on property for tax purposes.
5. tax inspector	e. Principle that states taxes ought to be paid according to the amounts of benefit received from the government.
6. tax assessor	f. A person who pays taxes, esp income tax.

V. Define which of the following items best completes the statement:

1. Gasoline taxes are used for highway improvement. This is

an example of

a. Ability-to-Pay tax.

b. Benefits-received tax.

c. Progressive tax.

d. Value-added tax.

2. Which of the following is the best example of a tax based on the

Ability-to-pay theory of taxation?

a. Sales tax.

b. Property tax.

c. Excise tax on gasoline.

d. Federal income tax.

VI. Say whether these statements are true or false and if they are

false say why:

1. To have an effective tax system, government must have criteria or standards. 2. People seem to be more willing to pay taxes, when they don’t understand them. 3. A tax should be easy to collect. 4. It should require a large enforcement staff. 5. People always agree about what is or is not fair when it comes to taxes. 6. It is possible to measure benefits, derived from government spending. 7. People with higher incomes suffer less discomfort than people with lower incomes even if they pay higher taxes. 8. The only means most people have of paying taxes is the income they earn.

VII. Complete the following sentences:

1. In order to have an effective tax system, government must have.... 2. One such criterion is.... 3. A second criterion is.... 4. Tax laws should be written so that.... 5. A third criterion is.... 6. A final criterion is.... 7. In general taxes are based chiefly on two principles:.... 8. The Ability-to-Pay Principle of taxation says that.... 9. The only means most people have of paying taxes is.... 10. Since the benefits of government services to individuals are hard to measure,....

VIII. Ask someone:

if the second criterion is clarity; tax laws should be written so that both the taxpayer and tax-collector can understand them; this is an easy task; a tax should be easy to collect; the tax should be administered at the lowest possible cost; taxes should be imposed justly;

what government must have in order to have an effective tax system; the first criterion is; the third criterion is; this criterion also includes; the final criterion is; two principles taxes are based on; you can say about the Benefit Principle of taxation; the Ability-to-Pay Principle of taxation says; the only means most people have of paying taxes is.

IX. Translate into English:

1. Для того щоб мати ефективну податкову систему, уряд повинен розробити певні критерії та стандарти. 2. Закони про податки треба писати так, щоб і той, хто їх сплачує, і той, хто збирає, розуміли їх.
3. Люди не завжди згодні відносно того, що справедливо, а що ні, коли йдеться про податки. 4. Взагалі податки базуються на двох принципах: пільговому принципі та принципі платоспроможності. 5. Люди повинні сплачувати податки пропорційно до кількості послуг чи пільг, які вони одержують. 6. Люди з вищим доходом менше потерпають від незруч­ностей, ніж ті, хто отримує нижчий дохід, навіть коли вони платять більші податки. 7. Єдиний засіб, який має більшість людей, щоб спла­чувати податки ¾ це дохід від їхнього заробітку.

COMMUNICATIVE SITUATIONS

1. Taxes provide the principal source of income to all levels of government. Income taxes are the principal source of federal tax income. State and local governments rely on sales, income and property taxes as their principal sources of revenue.

In evaluating taxes focus on the following questions:

n Who ought to pay taxes?

n What types of taxes should be levied?

n Who will actually pay the tax?

2. What are the principal taxes you and your family pay? Add the sales taxes, property taxes and others together to determine what percentage of your family’s income is actually spent on taxes.

3. What taxes do businesses pay?

4. A «good tax» is said to have the following characteristics:

n Fairness — based on the ability to pay. A tax should also treat people equally.

n Clarity and certainty — Taxpayer should know the rate of the tax and how it is to be paid.

n Convenience of payment — easy for taxpayers to pay and easy for government to collect.

n Ease of administration — cost of collecting a tax should be low.

n Flexibility — adjusts to economic conditions (in prosperous times the tax should collect more revenue and in hard times less).

Evaluate personal income taxes, sales taxes, and real estate taxes according to the above characteristics and, based on your findings, rate each tax on a scale of 1 (poor) to 5 (excellent).

GRAMMAR EXERCISES

The Conditional Sentences *

I. Translate into Ukrainian:

1. If he joins us, we shall finish this work in time. 2. If he comes, give him the letter that is lying on the table. 3. If our parents permit, we shall buy this beautiful thing. 4. If he comes here, we’ll ask him to help us. 5. Provided you see him, ask him to come. 6. You will improve your pronunciation if you read texts aloud every day. 7. Unless I have a quiet room, I won’t be able to do any work. 8. If he doesn’t ring us up, we’ll send him a telegramme. 9. We’ll come there at ten o’clock in the evening if the train isn’t late. 10. Should you require anything else, please ring the bell. 11. If he sends me a telegram, I’ll have to go to the station to meet him. 12. If there were no price system, it would be impossible to determine a value for any good or service.

II. Put the verbs in brackets into the correct form:

1. If I see him, I (give) him a lift. 2. If he (be) late, we’ll go without him.
3. I’ll be very angry if he (make) any more mistakes. 4. If you come late, they (not let) you in. 5. If you put on the kettle, I (make) the tea. 6. If I lend you $10, when you (repay) me? 7. Tell him to ring me up if you (see) him. 8. If I tell you a secret, you (promise) not to tell it to anyone else? 9. If you (not like) this one, I’ll bring you another. 10. If he (like) the house, will he buy it? 11. She won’t open the door unless she (know) who it is. 12. The police (arrest) him if they catch him.

III. Translate into English:

1. Якщо він буде тут, я скажу йому про це. 2. Він не прийде, поки його не запросимо. 3. Йому доведеться піти в лікарню завтра, якщо йому не буде ліпше. 4. Якщо я побачу його, я поговорю з ним. 5. Якщо ви скажете мені правду, я допоможу вам. 6. Що ви будете робити, якщо не застанете їх удома? 7. Якщо він прийде, я запитаю його про поїздку. 8. Як тільки він принесе гроші, ми підемо і купимо книжок. 9. Якщо нам будуть потрібні ці товари, ми напишемо вам листа. 10. Якщо я розпо­вім тобі всі подробиці, ти зрозумієш мене? 11. Якщо мені хтось зателе­фонує, скажіть, що я буду вдома після шостої. 12. Якщо ви одягнете теплий одяг, ви не застудитеся. 13. Якщо я складу іспити добре, я вступ­лю до університету. 14. Якщо він ляже рано спати, він прокинеться рано.

IV. Translate into Ukrainian:

1. I wouldn’t* be surprised if they didn’t agree with us. 2. I’d** do it all myself if I had more time. 3. What would you do if the lift got stuck between two floors? 4. I would be ruined if I bought her everything she asked for. 5. If it stopped raining, we could go out. 6. We’d buy more of these sets if your prices weren’t so high. 7. I would offer to help if I thought I’d be any use. 8. If I were rich, I would travel around the world.

V. Put the verbs in brackets into the correct form:

1. If I (know) his address, I’d give it to you. 2. If he worked more slowly, he (not make) so many mistakes. 3. I shouldn’t drink that wine if I (be) you. 4. If he knew that it was dangerous, he (not come). 5. I could get a job easily if I (have) a degree. 6. If we had more rain, our crops (grow) faster. 7. I (buy) shares in that company if I had some money. 8. If you (change) your job, would it affect your pension?

VI. Translate into English:

1. Якби ви знали ліпше граматику, ви б не зробили стількох помилок у ваших вправах. 2. Якби не було так пізно зараз, я б пішов до нього. 3. Ми б читали англійські книжки в оригіналі, якби знали англій­ську мову краще. 4. Якби він був у Києві зараз, він, звичайно, допоміг би нам. 5. Якби я мала відпустку, я б поїхала до Чорного моря. 6. Я був би вам дуже вдячний, якби ви змогли приділити мені кілька хвилин.
7. Що б ти робив, якби хтось весь час розмовляв з тобою таким тоном?

VII. Translate into Ukrainian:

1. If I had realized what a bad driver you were, I wouldn’t have come with you. 2. If you had put some mustard in the sandwiches, they would have tasted better. 3. If he had known the whole story, he would not have been so angry. 4. If she had listened to my directions, she would not have turned down the wrong street. 5. Rome would have been captured by her enemies if the geese hadn’t cackled. 6. Had the road been better, we should not have been late.

VIII. Put the verbs in brackets into the correct form:

1. If he had asked you, you (accept)? 2. If you (speak) more slowly, he might have understood you. 3. If you had told me that he never paid his debts, I (not lend) him the money. 4. If I had known that you were in hospital, I (visit) you. 5. If I (try) again, I think that I would have succeeded. 6. I (take) a taxi if I had realized that it was such a long way. 7. I shouldn’t have believed it if I (not see) it with my own eyes. 8. If you (arrive) ten minutes earlier, you would have got a seat. 9. I (offer) to help him if I had realized that he was ill. 10. If I (know) that you were coming, I’d have baked a cake.

IX. Transform the sentences as in the pattern:

Pattern: If I have time,I shall help you.

If I had time, I should help you.

If I had had time, I should have helped you.

1. If he works hard, he will pass the exams well. 2. If you don’t listen to the teacher, you will learn nothing. 3. If we are careful, we’ll leave behind our competitors. 4. If he lives in England, he will go to Oxford University. 5. If he is not very busy, he will help you. 6. If they finish their work quickly, they will go home early. 7. If the price on this product goes up, nobody will buy it. 8. If the rain stops, the girls will go for a walk.

X. Translate into English:

1. Якби вчора була гарна погода, ми пішли б на прогулянку. 2. Якби ти одяглася тепліше, ти б не застудилася. 3. Якби ви відіслали листа вчора, вони його отримали б завтра вранці. 4. Якби я вчора мала час, я прийшла б раніше. 5. Якби в мене вчора не боліла голова, я б також поїхала з вами за місто. 6. Якби я не пішов до них учора, ми б нічого не знали про це навіть тепер. 7. Якби ми вийшли з дому на півгодини рані­ше, то не запізнилися б на поїзд. 8. Якби вони нагадали мені про це вчора, усе було б уже зроблено.

XI. Put the verbs in brackets into the correct form:

1. If you pass your examination, we (have) a celebration. 2. If you (wear) a false beard, nobody would have recognized you. 3. If you go to Paris, where you (stay)? 4. If they (hang) that picture lower, people would be able to see it. 5. If the story hadn’t been true, the newspaper (not print) it.
6. Someone (sit) on your glasses if you leave them there. 7. What (happen) if I press this button? 8. You (not have) so many accidents if you drove more slowly. 9. I (bring) you some beer if I had known that you were thirsty.

XII. Define the type of Conditional Sentences and translate them:

1. If they work hard, they won’t lose any customers. 2. If we had learnt of his proposal earlier, we might have accepted it. 3. If I worked harder, I would pass the exams easily. 4. If I were you, I’ll find a new job. 5. If he had asked, I would have helped him. 6. If I received any news, I should let you know. 7. We shall wait here if you don’t mind. 8. If it had rained yesterday, we should have stayed at home. 9. Had the road been better, we shouldn’t have been late. 10. If the children are playing quietly, don’t disturb them. 11. You would not have got into trouble if you had obeyed my instructions. 12. If we plant the trees this year we’ll pick up fruit in three years.

XIII. Translate into English:

1. Я поговорю з ним, якщо побачу його на зборах. 2. Я був би дуже радий, якби ви зайшли до нас завтра. 3. Якби ви залишилися, я б ніколи не прийшов до вас. 4. Ми відвідаємо її, якщо ви згадаєте її адресу. 5. Якби ви прийшли вчора о сьомій, ви б мене застали вдома.
6. Я прочитала б Шекспіра в оригіналі, якби знала англійську мову краще. 7. Якщо ви будете поливати квіти щодня, вони будуть краще рости.
8. Ваша сестра буде дуже добре грати на піаніно, якщо вона буде напо­легливо працювати. 9. Якби я не був такий зайнятий вчора, я б поїхав на вокзал провести його. 10. Я буду дуже жалкувати, якщо вони не прийдуть. 11. Ви почувалися б краще, якби більше бували на свіжому повітрі. 12. Я зачекаю його, якщо його не буде вдома, коли я прийду.

XIV. Complete the sentences, taking care to use the correct tenses:

a) 1. If he had taken my advice,.... 2. If I’d had a car,.... 3. If you had asked his permission,.... 4. Unless it is a nice day,.... 5. If I had known that it was going to rain,.... 6. If you had got up earlier this morning,....
7. If the fire had been noticed earlier,.... 8. If I were you,....

b) 1. You would know English better if.... 2. I shall go for a walk if.... 3. We’ll send for the doctor if.... 4. We should be glad if.... 5. He would lend it to you if.... 6. They wouldn’t have gone there if.... 7. I should have missed the train if.... 8. You would have been angry if....

XV. Memorize the following proverbs:

1. If you try to please all, you will please none. 2. If I could always read, I should never feel the want of society. 3. Pigs would fly if they had wings. 4. If you run after two hares, you will catch neither. 5. If you sell the cow, you’ll sell her milk too. 6. If things were to be done twice, all would be wise.

XVI. Speak on the following situations:

1. Ask your friend what he would like to have if his three wishes were granted.

2. Ask your friend what places in Great Britain he would visit if he had
a chance to go there.

3. Ask your friend what he would do if he won a lot of money in the lottery.

4. What programme would you present if you were to take part in the
presidential election?

5. What measures would you take if you were appointed the Prime Minister.