Питання для самоконтролю

1. What does the ability of taxpaying depend on?

2. What is “accrued income”?

3. What changes in net worth tax codes are not considered as taxable income?

4. Why do some accretions to wealth fail to include an individual’s taxable income until they are “realized”?

5. What forms of imputed income are not included in taxable income in most countries?

6. Which way is the individual income tax imposed in some countries?

7. Where are schedular income taxes practiced today?

8. In most industrialized countries personal income has to be reported to one of a number of separate schedules, doesn’t it?

9. What is the effect of US antishelter provisions?

Завдання до самостійної роботи

Роботу над завданнями самостійної роботи з теми 7 слід здійснювати паралельно, виконуючи всі завдання, надані в методичних рекомендаціях. Завдання самостійної роботи необхідно виконувати в спеціальному зошиті. Загальна сума балів за виконання ситуаційних вправ самостійної роботи – 9,5.

Ситуація 1. Розгляньте наступні фрагменти. Спробуйте перефразувати їх як офіційні і лаконічні висловлювання стисліше: (Оцінюється в 3 бали)

accrue, sources, ability, estimation, rate, imputes, anomalies, convert, consume, income, measure

1. The family pays more than 50% of money that it earns from their jobs in rent.

2. Car sales are often seen as a way of calculating consumers’ confidence.

3. She has all mental power and skills to explain things clearly and concisely.

4. Statistics sometimes offer things that are different from what is usual can make it difficult to compare economic data from one year to the next.

5. Interest will increase over a period of time on the account at a rate of 7%.

6. Mainly because of their colder climates, the UK and France use more gas than Italy.

7. The report from agricultural department contains calculations of the value of higher pork production to come.

8. A falling dollar means that foreign-currency profits are higher when changed into dollars.

9. The Inland Revenue Service calculates a set amount of taxable income according to the size of a company car’s engine.

10. They earn their money in various activities.

11. What is your mortgage payment on a fixed or variable level of payment?

Ситуація 2. Текст із наступними висловлюваннями пошкоджений і вам необхідно його відтворити. Здогадайтесь, якого слова не вистачає. Уявіть, що матеріал в рамочці є ніби вашим пошуком варіантів. (Оцінюється в 3 бали)

taxpaying ability, found, labour income, individual’s taxable income, consumed, taxable income , to be reported, global income tax, “dual” systems, estimation, imposed, capital income, lumped, antishelter provisions, taxed, consistent, “accrued income”, money value, converted into cash, net worth

1. Whether income is an accurate measure of taxpaying ability depends on how income is defined.

2. The only definition that has been found to be completely consistent and free from anomalies and capricious result is “accrued income” which is the money value of the goods and services consumed by the tax payer plus or minus any change in net worth during a given period of time.

3. Many tax codes do not consider taxable income as those changes in net worth resulting from gifts, bequests and other gratuitous transfers.

4. Because of the difficulties of estimation most accretions to wealth are ordinarily not included in an individual’s taxable income until they are “realized” – that is, converted into cash or some easily valued form.

5. In some countries the individual income tax is imposed on the total income of an individual or family unit, whereas in others income from different sources is taxed under separate rules and often at somewhat different rates.

6. Schedular income taxes are today found in some South American and African countries.

7. In most industrialized countries, such as Great Britain, personal income tax has to be reported on one of a number of separate schedules, but assessable income is then lumped and only one tax is imposed.

8. The Scandinavian countries have recently adopted “dual” systems in which , labour income is subject to graduated rates, but capital income is subject to flat rates.

9. The United States has adopted antishelter provisions that have the effect of converting a nominally global income tax into one having schedular features.

Ситуація 3. Перефразуйте наступні речення якомога більшими способами. (Оцінюється в 3,5 бали)

1. Perhaps they are at work.

They may/might/could be at work.

2. Perhaps he is waiting outside.

3. It is possible she will work late tonight.

4. It is likely he was driving too fast.

5. It is possible they made a mistake.

6. Perhaps he has missed the bus.

7. It is possible she has been playing in the snow.

8. It is likely we will be leaving tomorrow.

9. It is likely he will stay there.

10. Perhaps she had been trying to call you.

11. It is likely they had seen the film already.

12. It is possible he is studying in the library.

13. Do you mind if I open the window?

14. Emily managed to reach the top shelf, even though she didn’t have a ladder.

15. Why don’t we spend this evening at home?

16. I’m sure Helen didn’t know about her surprise party.

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