2015-08-12
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Exercise 3.1 Study the vocabulary:
| 1) to reflect conditions | 1) відобразити умови |
| 2) internal (home) policy | 2) внутрішня політика |
| 3) geographical location | 3) географічне розташування |
| 4) climate condition | 4) кліматичні умови |
| 5) multilevel organization | 5) багаторівнева організація |
| 6) within the state | 6) у межах держави |
| 7) keep with tax legislation | 7) дотримуватися податкового законодавства |
| 8) non-taxable profits | 8) неоподатковані прибутки |
| 9) to prevent crime | 9) запобігати злочину |
| 10) to prevent law breaches | 10) запобігати порушення закону |
Exercise 3.2 Read and translate the text:
Tax system of each country reflects its specific conditions such as level of economic development, internal and foreign policy of a state, level of social development, people traditions, and geographical location of a state, climatic conditions and other factors. So, different countries differ in their forms of taxation. Tax collection in Ukraine is carried out through the system of state bodies based on multilevel hierarchical organization with single principles and fulfils functions legislatively determined.
The system of tax service bodies contains:
• State tax service of Ukraine;
• State tax services in the Autonomous Republic of Crimea, in regions, in Kiev and Sevastopol;
• State tax inspections in districts, cities (except for Kiev and Sevastopol);
• State tax inspections in districts of cities. There are special divisions on combating breaches in taxation within the state tax service bodies. Main tasks of the tax service bodies are as follows:
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• To carry out a control over keeping with tax legislation, correctness of calculations, complete and timely taxes and duties payments (obligatory payments) to budgets, state specialized funds and non-taxable profits established by the legislation (hereinafter - taxes, other payments);
• To draw up the proposals as for legislation improving according to established procedure;
• To adopt legal acts and methodical recommendations on taxation in cases stipulated by the law;
• To formulate and keep the State register of individuals -taxpayers, other obligatory payments and the Single data base of taxpayers - legal entities;
• To explain the legislation on taxation among taxpayers;
• To prevent crimes and law breaches come under the Tax Militia jurisdiction, their detecting, halting, investigating and conducting of cases on administrative breaches.
Exercise 3.3 Match the Ukrainian equivalents with their English ones:
| 1. Tax service bodies | a) обов’язкові платежі |
| 2. To fulfill functions legislatively determined | b) повні та вчасні податки |
| 3. Internal and foreign policy | c) відрізнятись за формою |
| 4. To differ in their form | d) рівень економічного розвитку |
| 5. The level of economic development | e) здійснювати контроль |
| 6. To carry out a control | f) приймати юридичні акти |
| 7. To adopt legal acts | g) правильність розрахунків |
| 8. In cases stipulated by the law | h) законодавство з оподаткування |
| 9. Complete and timely taxes | i) внутрішня та зовнішня політика |
| 10. Correctness of calculations | j) органи податкової служби |
| 11. Obligatory payments | k) виконувати функції, визначені законом |
| 12. The legislation of taxation | l) у випадках, обумовлених законом |
