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Principles of taxation

The 18th-century philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation. In his books he set down three general canons.

I. The subjects of every state ought to contribute towards the support of the government in proportion to their respective abilities, that is, in proportion to the revenue which they respectively enjoy under the protection of the state.

II. The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.

III. Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it. Although they need to be reinterpreted from time to time, these principles, especially the first, retain remarkable relevance. From the first can be derived both of the leading views of what is fair in the distribution of tax burdens among taxpayers. These are the belief that taxes should be based on the individual's ability to pay, known as the ability-to-pay principle, and the benefit principle, the idea that there should be some equivalence between what the individual pays and the benefits he derives from governmental activities.

1) Who Adam Smith was? 2) What he attempt to do did? 3) What he set down in his books did? 4) What the first was canon? 5) What the was second canon? 6) What the third canon was? 7) What the two leading principles that taxes should be based on are?

VI. Agree or disagree with the following statements.

1) Adam Smith arranged the rules of taxation. 2) Adam Smith set down five general canons. 3) The subjects of the state ought to give money, help and ideas to the government in proportion to their abilities. 4) Each individual is not obliged to pay taxes. 5) The tax ought to be loose. 6) The tax ought to be arbitrary. 7) The time of payment ought to be incomprehensible to the contributor. 8) The manner of payment ought to be ambiguous to the contributor. 9) The quantity to be paid ought to be ambulatory to the contributor. 10) Every tax ought to be inconvenient for the contributor to pay it. 11) These principles of taxation are to be reinterpreted from time to time. 12) These principles of taxation retain remarkable irrelevance. 13) Taxes should be based on the individual's ability to make money. 14) Taxes should be based on the benefits the individual derives from governmental activities. 15) Tax haven is a place where people go to live to avoid paying high taxes in their own country. 16) Tax exile is someone who lives abroad in order to avoid paying high taxes in their own country.

VII. Translate the statements from Russian into English.

1) Вы должны платить налоги в соответствии со своей платежеспособностью. 2) Никто не любит платить налоги. 3) Надо сделать так, чтобы налоги было выгодно платить. 4) Налоги должны быть разумными. 5) Налоги должны быть уместными.