Theme: Tax.

1. . Запишите новые ЛЕ в рабочую тетрадь:

compulsory - принудительный, обязательный

charge - 1) сбор, поступления, отчисления; цена; комиссия (за услуги); плата;

2) занесение [запись] на счет; запись в долг, долг; дебетовая запись, запись по дебету (счета по учету расходов)

levy - 1) сбор; 2) налог; 3) взимание (налогов); 4) обложение (налогами) to impose - 1) облагать; 2) налагать (обязательство); 3) навязывать; 4) обманывать

secessionist - отступник, раскольник; сепаратист

movement - 1) движение; 2) перемещение, передвижение; 3) действия; 4)

поведение

corvee - 1) барщина; 2) рабский труд, тяжелая работа

labor - труд, работа

in kind - натуральный (в форме товаров или услуг, а не денег)

tendentious - предвзятый, пристрастный, тенденциозный

public finance - государственные финансы; государственный бюджет

feudal - феодальный

medieval - средневековый

sophisticated -1) лишенный простоты, изощренный; 2) усовершенствованный;

3) сложный

to enforce - 1) принуждать, заставлять, взыскивать, настаивать; 2) вводить в действие (закон и т. п. )

realm - 1) королевство, царство; 2) область, сфера

tax farmer - откупщик, сборщик налогов, податей

to obligate - обязывать, связывать обязательством (моральным, вытекающим из контракта и т. д. )

to raise - 1) поднимать (производство, цены и т. п. ), повышать; 2) добывать,

занимать (деньги); 3) собирать (налоги)

to render - 1) воздавать, платить; 2) давать; 3) оказывать (помощь,

содействие); 4) представлять

explicitly - 1) ясно, недвусмысленно; 2) детально, подробно

self-supporting - 1) самостоятельный; 2) зарабатывающий себе на жизнь; 3) на хозрасчете

to do without - обходиться без

illusory - обманчивый, призрачный, иллюзорный, вводящий в заблуждение

to exact - 1) требовать (настоятельно); 2) добиваться; 3) взыскивать

income tax act - закон о подоходном налоге

tax code - налоговый кодекс

2. Прочитайте и переведите текст:

A tax is a compulsory charge or other levy imposed on an individual or a legal entity by a state or a functional equivalent of a state (e. g., tribes, secessionist movements or revolutionary movements). Taxes could also be imposed by a subnational entity.

Taxes may be paid in cash or in kind or as corvee labor. In modern capitalist taxation systems, taxes are designed to encourage the most efficient circulation of goods and services and are levied in cash. In kind and corvee taxation are characteristic of traditional or pre-capitalist states and their functional equivalents. The means of taxation, and the uses to which the funds raised through taxation should be put, are a matter of hot dispute in politics and economics, so discussions of taxation are frequently tendentious.

Public finance is the field of political science and economics that deals with taxation.

HISTORY OF TAXATION

Political authority has been used to raise capital throughout history. In many pre- monetary societies, such as the Incan empire, taxes were owed in labor. Taxation in labor was the basis of the Feudal system in medieval Europe.

In more sophisticated economies such as the Roman Empire, tax farming developed, as the central powers could not practically enforce their tax policy across a wide realm. The tax farmers were obligated to raise large sums for the government, but were allowed to keep whatever else they raised.

Many Christians have understood the New Testament to support the payment of taxes, through Jesus's words " Render unto Caesar the things that are Caesar's". There were certain times in the Middle Ages where the governments did not explicitly tax, since they were self-supporting, owning their own land and creating their own products. The appearance of doing without taxes was however illusory, since the government's (usually the Crown's) independent income sources depended on labor enforced under the feudal system, which is a tax exacted in kind.

Many taxes were originally introduced to fund wars and are still in place today, such as those raised by the American government during the American Civil War (1861-1865). Income tax was first introduced into Britain in 1798 to pay for weapons and equipment in preparation for the Napoleonic wars and into Canada in

1917 as a " temporary" tax under the Income War Tax Act to cover government expenses resulting from World War I.

The current income tax in America was set up by Theodore Roosevelt in 1913. It was called The Federal Income Tax and was deducted from incomes at rates varying from 1-7%. But, since then, the American Tax Code has been modified and new taxes have been added, especially over the World War I and II periods. Since World War II, the American Tax Code has increased in size four-fold.

3. Ответьте на вопросы, используя текст:

1. What is the definition of a tax?

2. How can taxes be paid?

3. How were taxes paid in medieval Europe?

4. Why were many taxes originally introduced?

5. What kind of document describes what taxes people have to pay?

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