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Скачати одним файлом. Книга: Англійська для економістів - Гаращенко
6 Public revenue in Canada, 7 The national debt, 8 National income and distribution, 9 Taxes, 10 The enigma of production in the modern world
Personal and corporation taxes were introduced during the First World War. They were modest in proportion at the outset. The sales tax was introduced in 1920 and for some years it was the largest revenue producer. It replaces customs duties as the major revenue factor.
The personal income tax is the chief source of revenue of the Federal government. Most people concede that income is the best measure of an individual’s ability to pay. The income tax is a direct tax. It can not be shifted. It is progressive in character, which means that the rate is higher on the higher incomes. Further, it is a classic 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 who should do so, make no returns at all or make false returns on their tax sheets. It is thus necessary for the government to keep an army of officials to check on dishonesty. Corporation income taxes are also a lucrative source of income. And the big companies are taxed heavily.
Vocabulary
to get revenue – отримувати річний доход
customs duties – мито
excise duties – акцизний збір
sales taxes – податок з продажу
corporation income taxes – податки, що збираються з доходу корпорацій
succession duties – податки на право наслідування
to concede – погоджуватись, визнавати
to shift – міняти(ся), переміщати(ся)
returns – повернення, відшкодування
dishonesty – нечесність
a lucrative source of income – вигідне джерело доходу
I . Complete the sentences using the text:1. A way back in 1914 there were only ... .
2. There were no sales taxes ... .
3. Personal and corporation taxes ... .
4. The sales tax was introduced in ... .
5. The personal income tax is ... .
6. One defect of the income tax is ... .
7. Corporation income taxes are also ... .
II. Say whether these statements are true or false and if they are false say why:A way back in 1914 there were already a lot of sources of federal revenue.
There were sales taxes, corporation income taxes, income taxes before the First World War.
The sales tax was introduced during the First World War.
The sales tax is the chief source of revenue of the Federal government.
The income tax is a classic tax.
All big companies are levied heavily. III. Answer the questions, basing your answers on the text:
1. What are all governments busy with in Canada?
2. How many sources of federal revenue were there in 1914?
3. When were personal and corporation taxes introduced?
4. When was the sales tax introduced and how large was it?
5. Which is the chief source of revenue of the Federal government?
6. What tax can be called direct and elastic?
7. What is the defect of the income tax?
8. How do we call the tax levied on the big companies?
Книга: Англійська для економістів - Гаращенко
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