Vocabulary

Part II

to need	to require.
to administer	to look after a country, business etc.
customs duty	an indirect tax collected by the Customs Department.
practice	a way of doing something that is common.
solution	a way of dealing with a difficulty.
direct	going straight to the point.
indirect	going in a roundabout way.
moderate	within reasonable limits.

Explanations

Part III

1. Rich describes one who has much money or property.

His business succeeded and he became rich.

The rich refers to the rich people.

The rich and the poor mingled freely.

2. To administer (v) is to manage or look after a property, household or country.

The Australian government administers Christmas Island.

The word also means to put into operation.

It is the duty of the police to administer the law.

Administration (n) is the management of public affairs.

The word administrative is an adjective.

His work involved sales and administration.

He was appointed to an administrative post.

An administrator is one who administers. He organizes and looks after a company or other organization. In law, an administrator is one who is appointed to manage the property of others, e.g. the property of a dead person.

3. Customs duty. It is one of the oldest forms of tax on imported goods. It was introduced in England during the reign of King John. Customs duties were imposed to provide funds to meet government expenditure on defence. Now it is one of the sources of a government revenue.

4. Excess (n) means more than is expected or proper.

He showed an excess of interest in our latest machines.

Excesses (pl) means acts of cruelty.

The excesses of the troops were reported to their commander.

Excessive (adj) means too great.

Customers complained of excessive charges at the restaurant.

5. Solution is the process of finding an answer to a problem.

This problem seems to be beyond solution.

At last we have found a solution to the problem.

Exercises

1. Answer the following questions.

1. What does the government do with its revenue?

2. What are some of the services it provides?

3. What are the two main types of taxes?

4. What is a direct tax?

5. How are indirect taxes collected?

2. Say whether the statements are true or false.

1. All types of taxes are collected only from the rich.

2. If indirect taxes are too high, workers usually demand higher salaries.

3. Customs duty is one of the modern forms of taxes on domestic goods. It was only introduced in some countries in the twentieth century.

3. Ask your fellow-student:

1. whether he knows anything about the problems of taxation in our country;

2. what rate of taxation he considers fair for workers and why he thinks so;

3. in what way he would change the taxation in Ukraine.

4. Which words in the conversation mean the opposite of: