XI. Give definitions to different kinds of taxes. You may use the information in the text or consult some other sources.

X. Match the words in column A with their definitions in column B.

IX. Insert the proper prepositions. Try to memorize some of these expressions.

VIII. Paraphrase the sentences using the synonyms from the box instead of the underlined words.

VII. Match these prepositions, conjunctions, adverbs and adverbial phrases with their Russian equivalents.

1. Taxation is the process by which people pay expenditures of the government.

2. Many kinds of taxes have been used and are being used in the world.

3. The tax is called proportional if the rate of taxation remains the same, whether it is applied to a small sum or a very large one.

4. The burden of the VAT hits more heavily the pockets of the less well off.

5. Customduties or tariffs are taxes placed on the importation of goods from outside the country.

6. Governments maintain armed forces and spend money on such costly items as aircraft carriers and tanks.

1. Income tax redistributes wealth … the rich … the poor.

2. Employers pay the tax for the employees, deducting it … the salary before it is paid.

3. If the rates … a tax are lower than applied … a larger sum, the tax would be called regressive.

4. The tax … houses and farms is an example … the proportional tax.

5. Countries vary … the balance of their taxation: some rely more … income taxes, while others gain a larger proportion … indirect taxation.

6. Another part of governmental expenses is allocated … caring … the very poor, the unemployed, and the dependent children.

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