ПРАКТИЧЕСКОЕ ЗАНЯТИЕ. Содержание работы

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ПРАКТИЧЕСКОЕ ЗАНЯТИЕ

Тема: Введение лексического материала по теме «Понятие налога, его признаки».

Содержание работы

1) Изучение лексики по теме

2) Чтение и перевод текста по теме

3) Выполнение лексико-грамматических упражнений

1) Изучение лексики по теме

1) taxation	1) налогообложение
2) to raise money	2) собрать деньги
3) to require money	3) требовать денег
4) tax revenues	4) налоговые поступления
5) the amount of taxes	5) сумма налогов
6) to impose tax	6) облагать налогом
7) to distribute	7) раздавать
8) the burden of taxes	8) бремя налогов
9) the source of revenues	9) источник доходов
10) the remainder of revenues	10) остаток доходов
11) to charge fees for services	11) взимать плату за услуги
12) the gross domestic product	12) валовой внутренний продукт
13) to raise taxes	13) поднять налоги
14) to achieve social and economic objectives	14) для достижения социально-экономических целей

2.Чтение и перевод текста по теме

Taxation is a system of raising money to finance government. All governments require payments of money – taxes – form people. Governments use tax revenues to pay soldiers and police, to build dams and roads, to operate schools and hospitals, to provide food to the poor and medical care to the elderly and for hundreds of other purposes. Without taxes to fund its activities, government could not exist.

Throughout history, people have debated the amount and kinds of taxes that a government should impose, as well as how it should distribute the burden of those taxes across society. Unpopular taxes have caused public protests, riots, and even revolutions. In political campaigns, candidates’ views on taxation may partly determine their popularity with voters.

Taxation is the most important source of revenues for modern governments, typically accounting for 90 per cent or more of their income. The remainder of government revenue comes from borrowing and from charging fees for services. Countries differ considerably in the amount of taxes they collect. In the United States, about 28 per cent of the gross domestic product, a measure of economic output goes for tax payments. In Canada about 36 per cent of the country’s gross domestic product goes for taxes. In France the figure is 44 per cent, and in Sweden it is 51 per cent.

In addition to using taxation to raise money, governments may raise or lower taxes to achieve social and economic objectives, or to achieve political popularity with certain groups. Taxation can redistribute a society’s wealth by imposing a heavier tax burden on one group in order to fund services for another. Also, some economists consider taxation an important tool for maintaining the stability of a country’s economy.

3.Выполнение лексико-грамматических упражнений

3.1Сопоставить английский вариант русскому

1. The source of revenue	a) повышать налоги
2. Tax revenues	b) валовой внутренний продукт
3. Borrowing	c) налоговые поступления
4. A measure of economic output	d) значительно отличаться
5. An important tool for maintaining the stability	e) источник доходов
6. To differ considerably	f) мерило экономического выпуска
7. To achieve political popularity	g) перераспределять богатство
8. To raise taxes	h) важный инструмент для поддержания стабильности
9. The gross domestic product	i) достичь политической популярности
10. To redistribute a society’s wealth	j) ссуда

3.2.Дополнить предложение, выбрав один наиболее подходящий вариант

1. Taxation is a system of …

a) raising money to finance government;

b) collecting payments of money from people;

c) distributing funds;

d) making loans.

2. Taxation is a source of …

a) national planning;

b) charity;

c) revenues;

d) investment.

3. Taxation is a tool for…

a) reducing prices;

b) redistributing a society’s wealth;

c) encouraging business;

d) maintaining the stability of a country’s economy.

3.3. Выбрать верно ли утверждение (True – верно, False – неверно)

1. Taxation is a system of raising money from people and business.

a) True; b) False

2. Government could not exist without taxes.

a) True; b) False

3. The amount and kind of taxes have been debated throughout history.

a) True; b) False

4. People usually support their government in imposing taxes.

a) True; b) False

5. Every country has its own system of taxation.

a) True; b) False.

6. Borrowing is the main source for finance government’s activity.

a) True; b) False

7. Government sometimes uses taxes to achieve social and economic objectives.

a) True; b) False

8. Taxation helps government to maintain the stability of country’s economy.

a) True; b) False

3.4. Составить предложения из данных слов

1. by a state / imposed on an individual / A tax is / a financial charge or other levy / or a legal entity.

2. and the government expenditure / are often highly debated / in politics and economics / of taxes raised /The method of taxation.

3. wealth / from / to / Redistribution / the richer sections of society / means / transferring / poorer sections.

4. direct tax or indirect tax / Taxes / are sometimes / to / referred / as.

5. where the economy / the existence of a tax / is not perfectly competitive, / In some cases / can increase / economic efficiency.

6. is a tax / by reason / A property tax / of its ownership / imposed on property.

7. critical roles / Taxes / in the revenue systems / of all developed countries/ on people’s incomes / play.

8. so that / Tax laws / both / should be written / the taxpayer and tax-collector / can understand them.

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