The administrative burden of collecting a tax may seem of minor importance, but an efficient method of revenue collection keeps costs to a small fraction of the amount raised. The need for enforcement must also be taken into consideration when collection problems are discussed.
Administration is simplified when the collector needs to contact only a few people and when he is able to render the tax self-enforcing. Cigarette taxes, for example, have both advantages. The manufacturer’s excise tax makes the producer a tax collector; the firm buys stamps and uses them to seal every package. Whenever a metering device can measure taxable amounts mechanically, the problem of collection is relatively simple.
Taxing a truck on the basis of actual loads carried would cost too much for the enforcement to be worth the effort. The effective collection of high income taxes from many millions of small taxpayers necessitated the introduction of the withholding principle. Most of the tax due is deducted by the employer and never reaches the income earner.
Вариант IV
I. Перепишите предложения. Укажите, в каких синтаксических функциях
употребляется герундий. Переведите на русский язык.
1.
There is no fear of losing much time.
2.
He left the office without informing us of it.
3.
In spite of being busy he did all he could.
4.
He insists on being sent the documents to the customers.
II. Перепишите предложения. Подчеркните причастие. Переведите на
русский язык, обращая внимание на различные формы причастия.
1.
Moreover, there are devices used by criminals to decide whether a stolen card* can be used again or if it is hot*.
2.
Whenever a country imports or exports goods and services, there is a resulting flow of funds: money returns to the exporting nation and money flows out of the importing nation.
3.
The department demands an increased bonus.
4.
Big companies have many managers heading departments.
* card – кредитная карта
hot – зд.: зафиксирована в базе данных украденных кредитных карт
III. Перепишите предложения. Переведите на русский язык, обращая
внимание на сослагательное наклонение.
1.
It’s time that they came to some conclusion.
2.
He looked as if he had already decided on some action.
3.
I wish our financial standing were all right so that we could establish a business.
4.
He wished they had exported the equipment abroad, as it could give them substantial profit.
IV. Перепишите предложения. Переведите на русский язык, обращая
внимание на различные типы условных предложений.
1.
If I had had time yesterday I should have written a letter of complaint to our partners.
2.
If our manager didn’t discuss it with the ship-owners, we should suffer some losses through this delay.
3.
We’ll buy new computers if we don’t go over the budget.
4.
He would be promoted faster if he were more skilled.
V. Прочитайте текст. Переведите письменно на русский язык. Ответьте
письменно на вопросы:
1.
How do people try to protect themselves against inflation?
2.
In what way does the Treasury finance public expenditures?
3.
How can public authority stop inflation?
*****
bond – облигация
assets – ценные бумаги
common stocks – обычные акции
expenditures – траты, расходы
get rid of – избавиться от...
shrewd – проницательный, практичный
public expenditures – общественные расходы
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