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9 Taxes
There are the following theories in accordance with which taxes may be levied:
a/ There is the benefit theory. According to it, the more benefit you get from the government, the more you ought to pay. Those are in various ways dependent, such as detectives or those who go to free clinics, should pay the greater part of the taxes. This theory is, of course, largely impractical.
b/ There is the equal-distribution theory. Each person should pay the same tax, say a 3 per cent rate. If a person had an income of $ 1,200 a year, he would pay $ 36; if his income were $ 12,000 a year, he would pay $ 360. The trouble here is that the person who pays the $ 36 could probably ill afford it, whereas the person who paid the $ 360 scarcely miss it out of his large income. Proportional taxes do not distribute the burden of taxation equitably.
c/ There is the ability theory. Adam Smith expressed this theory nearly two centuries ago: “The subject of every state ought to contribute toward the support of the government as nearly as possible in proportion to their respective abilities, that is, in proportion to the revenue which they respectively enjoy under the protection of the state”.
In general, there are two kinds of taxes, direct and indirect. The property taxes are direct, as also income taxes and inheritance taxes. A direct tax is one that cannot be shifted from the person upon whom it is levied to somebody else. An indirect tax is one which may be, and usually is, shifted from the persons upon whom it is levied. The sales tax is an indirect tax. It is levied, not directly on the individual, but on goods which the individual purchases. And some people are not aware that they are paying it. The excise tax on wines, spirits, and cigarettes is a “hidden” or indirect tax. Governments enjoy large revenues from the liquor business. Indeed those individuals who purchase liquor are paying more to the government in taxes than to the distilleries who manufacture it.
Governments often prefer to raise money by indirect taxes because they are less noticeable and seem less burdensome. Indirect taxes are sometimes levied on luxury goods on the theory that those who can afford these luxuries should pay for the privilege of enjoying them.
The income tax, it has been said previously, is a direct tax. It is progressive in character, which means that the rate is higher on the higher incomes. Further, it is an elastic tax. The rates can be quickly changed if the government needs more money. One defect of the income tax is, of course, the fact that some people make no returns at all or make false returns on their tax sheet. It is this necessary for the government to keep a small army of officials to check on dishonesty.
Corporation income taxes are also a lucrative source of income and the big companies are likewise taxed to such an extent that as a rule the shareholders get less of the profits made by them than do the public treasures.
Vocabularya compulsory charge – обов’язкова плата
to impose – оподатковувати, обкладати (податками, митом і т. д.)
to levy – збирати податки
benefit theory – теорія пільг
equal-distribution theory – теорія рівного розподілу
ill afford – сприймати вразливо
burden – тягар
ability theory – теорія спроможності (платити)
respective – відповідний
to protect – захищати
to be aware – усвідомлювати, знати
excise tax – акцизний збір
to raise money – здобувати гроші
luxury goods – коштовні товари
previously – раніше
treasure – скарб.
I. Complete the sentences using the text:1. A tax has been defined as … .
2. According to the benefit theory … .
3. Proportional taxes do not … .
4. Adam Smith expressed that the subject of every state … .
5. A direct tax is … .
6. An indirect tax is … .
7. The income tax is progressive in character, which means … .
8. One defect of the income tax is … .
II. Answer the questions, basing your answers on the text:1. What is a tax?
2. What does the benefit theory say?
3. What does the equal-distribution theory say?
4. What does the ability theory say?
5. What kinds of taxes are there?
6. What is a direct tax?
7. What is an indirect tax?
III. Say whether these statements are true or false and if they are false, say why.1. A tax has been defined as a compulsory charge imposed upon persons and businesses for purposes.
2. There are three theories in accordance with which taxes may be levied.
3. The benefit theory is rather practical.
4. There are two kinds of taxes, direct and indirect.
5. The sales tax is levied on goods, which the individual purchases.
6. Governments prefer to raise money by direct taxes.
7. The income tax is progressive and elastic.
8. Corporation income taxes are also a lucrative source of income.
Книга: Англійська для економістів - Гаращенко
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