Objectives of taxation.

Основы налогообложения

Учебно-методическое пособие

Для студентов специальности

«Налоги и налогообложение»

Рекомендовано:

кафедрой английского языка

протокол № _____________

Зав. кафедрой англ. языка

Кардович И.К. _______________

 

Москва 2009

Авторы:

доцент кафедры английского языка ГОУ ВПО РГТЭУ Терминасова А.А.

доцент кафедры английского языка ГОУ ВПО РГТЭУ Малыхина И.А.

 

 

Рецензент:

к.п.н., профессор кафедры английского языка ГОУ ВПО РГТЭУ Коробова Е.В.

 

Содержание

Раздел I.

Unit 1. Objectives of taxation ………………………………………………………. 1

Unit 2. Principles of taxation ……………………………………………………….. 5

Unit 3. Tax return …………………………………………………………………… 9

Unit 4. Classes of taxes …………………………………………………………… 13

Раздел II.

Unit 1. Taxation policy (A)

International measurement of personal income taxes (B) …………………. 18

Unit 2. Income taxes (A)

International measurement of personal income taxes (B) …………………. 26

Unit 3. National insurance contributions (NIC) (A)

Text (B) ……………………………………………………………………. 35

Unit 4. Indirect taxes – sales and VAT (A)

Value added tax (VAT) (B) ………………………………………………… 40

Unit 5. Tax evasion and avoidance (A)

Double tax relief agreement (B) ………………………………………… 46

Unit 6. Basic principles for a system of taxation …………………………………. 53

Раздел III.

Additional reading.

Legislation on taxes and fees and other regulatory legal acts on taxes and fees of the Russian Federation ………………………………………………………………. 58

Раздел I

Unit 1

Text

Objectives of taxation.

Tax is a compulsory levy on individu­als and companies by the state to meet the expenses of the gov­ernment. Taxation is imposition of compulsory levies on per­sons or other entities by governments. Taxes are levied in al­most every country of the world, primarily to raise revenue (money that a business or organization receives over a period of time, especially from selling goods or services) for government expenditures. One useful way to view the purpose of taxation is to distinguish between objectives of resource allocation, income redistribution, and economic stability. Economic growth or de­velopment and international competitiveness (the ability of a company or a product to compete with others) are sometimes listed as separate goals. In the absence of a strong reason for interference, such as the need to reduce pollution, the resource allocation objective is furthered if tax policy does not interfere with market-determined allocations. The redistributive objective is to lessen inequalities in the distribution of income and wealth to the extent they are considered excessive and unjust. The sta­bilization objective is the maintenance of high employment and price stability.