Ýêîíîìèêî-ïðàâîâàÿ áèáëèîòåêà
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Ýêîíîìèêî-ïðàâîâàÿ áèáëèîòåêà |
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| Ó÷åáíèêîâ â áèáëèîòåêå - 334 Èùèòå æå ïðåæäå Öàðñòâà Áîæèÿ è ïðàâäû Åãî, è ýòî âñå ïðèëîæèòñÿ âàì. (Ìàòô.6:33) | |
All
governments in Canada are in the business of taxing the people to get their revenue.
Away back in 1914 there were only two major sources of federal revenue: customs
duties on goods entering the country and excise duties on liqueur and tobacco. There
were no sales taxes, no corporation income taxes, no personal income taxes, and no
succession duties.
Personal
and corporation taxes were introduced during the First World War. They were modest
in proportion at the outset. The sales tax was
introduced in 1920 and for some years it was the largest revenue
producer. It replaces customs duties as the major revenue factor.
The
personal income tax is the chief source of revenue of the Federal government. Most
people concede that income is the best measure of an individual’s ability to pay.
The income tax is a direct tax. It can not be shifted. It is progressive in
character, which means that the rate is higher on the higher incomes. Further, it is
a classic tax. The rates can be quickly changed, if the government needs more money.
One defect of the income tax is of course the fact that some people who should do so,
make no returns at all or make false returns on their tax sheets. It is thus
necessary for the government to keep an army of officials to check on dishonesty.
Corporation income taxes are also a lucrative source of income. And the big
companies are taxed heavily.
to get revenue – îòðèìóâàòè ð³÷íèé äîõîä
customs duties – ìèòî
excise duties – àêöèçíèé çá³ð
sales taxes – ïîäàòîê ç ïðîäàæó
corporation income taxes – ïîäàòêè, ùî çáèðàþòüñÿ ç äîõîäó êîðïîðàö³é
succession duties – ïîäàòêè íà ïðàâî íàñë³äóâàííÿ
to concede – ïîãîäæóâàòèñü, âèçíàâàòè
to shift – ì³íÿòè(ñÿ), ïåðåì³ùàòè(ñÿ)
returns – ïîâåðíåííÿ, â³äøêîäóâàííÿ
dishonesty – íå÷åñí³ñòü
a lucrative source of income – âèã³äíå äæåðåëî äîõîäó
1.
A way back in 1914 there
were only ... .
2.
There were no sales taxes
... .
3.
Personal and corporation
taxes ... .
4.
The sales tax was
introduced in ... .
5.
The personal income tax is
... .
6.
One defect of the income
tax is ... .
7.
Corporation income taxes
are also ... .
A
way back in 1914 there were already a lot of sources of federal revenue.
There
were sales taxes, corporation income taxes, income taxes before the First World
War.
The
sales tax was introduced during the First World War.
The
sales tax is the chief source of revenue of the Federal government.
The
income tax is a classic tax.
All
big companies are levied heavily.
1.
What are all governments
busy with in Canada?
2.
How many sources of
federal revenue were there in 1914?
3.
When were personal and
corporation taxes introduced?
4.
When was the sales tax
introduced and how large was it?
5.
Which is the chief source
of revenue of the Federal government?
6.
What tax can be called
direct and elastic?
7.
What is the defect of the
income tax?
8.
How do we call the tax
levied on the big companies?
In
theory, government expenditures in a fiscal year should be made out of current
revenues from taxation for that year. In practice, however, governments - like
individuals - frequently spend more than they take in. This may of course be
necessary because of war or national emergency. But ever in normal times, deficit
financing is not unknown among nations. Between 1930 and 1950, the United States had
an unbalanced budget for every year but two.
What is a national debt? It is the money borrowed by the government
of the country. From whom
is it borrowed? It is borrowed from insurance companies, from trust companies and
banks from large corporations which often invest their surplus funds in government
bonds and from individuals.
If governments always had surpluses year by year in their financing,
there would be no
national debts. The national debt of a country is made up of the sum total of all
deficits it has experienced in the past, less any surpluses it has enjoyed.
Sometimes confusion arises over the terms gross debt and net debt. The gross
national debt is the total obligations of the government. The net debt is obtained
by subtracting the amount of the government’s assets from the gross debt.
government expenditures – óðÿäîâ³ âèòðàòè
a
fiscal year – ô³ñêàëüíèé ð³ê
current
revenues – ïîòî÷í³ ïðèáóòêè
emergency
– íàäçâè÷àéíèé ñòàí
debt
– áîðã, çàáîðãîâàí³ñòü
to
borrow – ïîçè÷àòè ãðîø³ ó êîãîñü
insurance
company – ñòðàõîâà êîìïàí³ÿ
trust
company – òðàñòîâà êîìïàí³ÿ
surplus
funds – íàäëèøêîâ³ ôîíäè
government
bonds – óðÿäîâ³ îáë³ãàö³¿
gross
debt – âàëîâèé áîðã
net
debt – ÷èñòèé áîðã
to
obtain – îòðèìóâàòè, ä³ñòàâàòè, çäîáóâàòè
to
subtract – â³äí³ìàòè
government
assets – óðÿäîâ³ àêòèâè
1.
In theory, government
expenditures ... .
2.
Between 1930 and 1950 ,
the united States ... .
3.
A national debt is the
money borrowed by the government of the country from ... .
4.
The national debt of a
country is made up of ... .
5.
The gross national debt is
... .
6.
The net debt is obtained
by ... .
1.
Government expenditures in
a fiscal year are made out of current revenues from taxation for that year.
2.
In practice governments
spend more than they take in because of war or national emergency.
3.
National debt is the money
borrowed by the government of the country.
4.
This money is borrowed
only from large corporations.
5.
If governments had
surpluses year by year in their financing, there would be no national debts.
6.
The national debt of a
country is made up of the sum total of some deficits it has experienced in the past.
7.
The gross national debt is the total obligations of the
government.
8.
The
net debt is obtained by adding the amount of the government’s
assets to the gross debt.
1.
What should government
expenditures in a fiscal year be made out of?
2.
Is it normal to have an
unbalanced budget?
3.
What is a national debt?
4.
What is the national debt
of a country made up of?
5.
What is the gross national
debt?
6.
What is the net debt
obtained by?
The
gross national product is usually defined as the estimated dollar value of all goods
and services produced within a country in a given
year. Certain deductions are made from this gross national product
such as for depreciation and indirect taxes; then the remainder is known as
the national income.
Now
the process of sharing this national income, among those who helped to produce it,
is called distribution. A large share goes to the workers in the form of wages or
salaries. But there are other groups who receive their rewards for their part in the
productive prices. There are the owners of natural resources who receive their rents;
there are the capitalists who get interesting their bonds or mortgages; and there
are the entrepreneurs or operators of enterprises whose reward is in the form of
profits.
Total
disposable income is not exactly the same as total national income. Most of the
disposable income is used in the purchase of goods and services. But part of it
represents personal savings. People cannot dispose of the full amount that they have
earned by their labour or by their investments as they may wish, because of heavy
direct taxes, chiefly income taxes. On the other hand, some families are able to add
to their disposable incomes by receiving pensions or family allowances
from the government. To sum up, disposable income refers
to the total income that people are actually free to spend or save as they
choose.
gross national product – âàëîâèé íàö³îíàëüíèé ïðîäóêò
to define – âèçíà÷àòè, âñòàíîâëþâàòè
to estimate – îö³íþâàòè
deductions – â³äðàõóâàííÿ
depreciation – çíåö³íþâàííÿ, àìîðòèçàö³ÿ
remainder – çàëèøîê
to share – ðîçä³ëÿòè
distribution – ðîçïîä³ë, ðîçäà÷à
national income – íàö³îíàëüíèé äîõîä
wages – çàðîá³òíà ïëàòà ðîá³òíèê³â
salary – çàðîá³òíà ïëàòà ñëóæáîâö³â ( îêëàä )
productive prices – âèðîáíè÷³ ö³íè
owners of natural resources – âëàñíèêè ïðèðîäíèõ ðåñóðñ³â
rent – ðåíòà, îðåíäà, ïëàòà
mortgage – çàñòàâà
entrepreneur – ï³äïðèºìåöü
enterprise – ï³äïðèºìñòâî
profit – ïðèáóòîê
total disposable income – çàãàëüíèé äîõîä, ÿêèì ìîæíà ðîçïîðÿäæàòèñü
to dispose of – ðîçïîðÿäæàòèñü
allowances from the government – ãðîø³ íà âèòðàòè, ÿê³ ñ³ì’ÿ îäåðæóº â³ä óðÿäó
to spend money – âèòðà÷àòè ãðîø³
to save money – çàîùàäæóâàòè ãðîø³
to choose – âèáèðàòè
1.
The gross national product
is usually defined as ... .
2.
Now the process of sharing
this national income ... .
3.
There are the owners of
natural resources who ... .
4.
Total disposable income is
... .
5.
Disposable income refers
to ... .
1.
The gross national product
is usually defined as the estimated dollar value
of all goods and services produced within a counting
in a given year.
2.
Distribution is the
process of sharing the national income among those who helped to produce it.
3.
There are many groups of
people who receive their rewards for their part in the productive prices.
4.
Total disposable income is
the same as total national income.
5.
Some families are able to
add to their disposable incomes by receiving pensions or family allowances from the
government.
6.
Disposable
income is concerned with the total income that people
spend or save as they
choose.
1.
How is the gross national
product defined?
2.
What deductions are made
from this gross national product?
3.
What is distribution?
4.
What rewards do people
receive depending on their part in the productive process?
5.
Where is the disposable
income used?
6.
What is disposable income?
A
tax has been defined as a compulsory charge imposed upon persons and businesses for
purposes. Many persons today pay from 25 to 50 per cent to their incomes in direct
or indirect taxes.
There
are the following theories in accordance with which taxes may be levied:
a/
There is the benefit theory. According to it, the more benefit you get from
the government, the more you ought to pay. Those are in various ways dependent, such
as detectives or those who go to free clinics, should pay the greater part of the
taxes. This theory is, of course, largely impractical.
b/
There is the equal-distribution theory. Each person should pay the same tax,
say a 3 per cent rate. If a person had an income of $ 1,200 a year, he would pay $
36; if his income were $ 12,000 a year, he would pay $ 360. The trouble here is that
the person who pays the $ 36 could probably ill afford it, whereas the person who
paid the $ 360 scarcely miss it out of his large income. Proportional taxes do not
distribute the burden of taxation equitably.
c/
There is the ability theory. Adam Smith expressed this theory nearly two
centuries ago: “The subject of every state ought to contribute toward the support
of the government as nearly as possible in proportion to their respective abilities,
that is, in proportion to the revenue which they respectively enjoy under the
protection of the state”.
In
general, there are two kinds of taxes, direct and indirect. The property taxes are
direct, as also income taxes and inheritance taxes. A direct tax is one that cannot
be shifted from the person upon whom it is levied to somebody else. An indirect tax
is one which may be, and usually is, shifted from the persons upon whom it is levied.
The sales tax is an indirect tax. It is levied, not directly on the individual, but
on goods which the individual purchases. And some people are not aware that they are
paying it. The excise tax on wines, spirits, and cigarettes is a “hidden” or
indirect tax. Governments enjoy large revenues from the liquor business. Indeed
those individuals who purchase liquor are paying more to the government in taxes
than to the distilleries who manufacture it.
Governments often prefer to raise money by indirect taxes because
they are less noticeable
and seem less burdensome. Indirect taxes are sometimes levied on luxury goods on the
theory that those who can afford these luxuries should pay for the privilege of
enjoying them.
The
income tax, it has been said previously, is a direct tax. It is progressive in
character, which means that the rate is higher on the higher incomes. Further, it is
an elastic tax. The rates can be quickly changed if the government needs more money.
One defect of the income tax is, of course, the fact that some people make no
returns at all or make false returns on their tax sheet. It is this necessary for
the government to keep a small army of officials to check on dishonesty.
Corporation
income taxes are also a lucrative source of income and the big companies are
likewise taxed to such an extent that as a rule the shareholders get less of the
profits made by them than do the public treasures.
a compulsory charge – îáîâ’ÿçêîâà ïëàòà
to impose – îïîäàòêîâóâàòè, îáêëàäàòè (ïîäàòêàìè, ìèòîì ³ ò. ä.)
to levy – çáèðàòè ïîäàòêè
benefit theory – òåîð³ÿ ï³ëüã
equal-distribution theory – òåîð³ÿ ð³âíîãî ðîçïîä³ëó
ill afford – ñïðèéìàòè âðàçëèâî
burden – òÿãàð
ability theory – òåîð³ÿ ñïðîìîæíîñò³ (ïëàòèòè)
respective – â³äïîâ³äíèé
to protect – çàõèùàòè
to be aware – óñâ³äîìëþâàòè, çíàòè
excise tax – àêöèçíèé çá³ð
to raise money – çäîáóâàòè ãðîø³
luxury goods – êîøòîâí³ òîâàðè
previously – ðàí³øå
treasure – ñêàðá.
1.
A tax has been defined as
… .
2.
According to the benefit
theory … .
3.
Proportional taxes do not
… .
4.
Adam Smith expressed that
the subject of every state … .
5.
A direct tax is … .
6.
An indirect tax is … .
7.
The income tax is
progressive in character, which means … .
8.
One defect of the income
tax is … .
1.
What is a tax?
2.
What does the benefit
theory say?
3.
What does the equal-distribution
theory say?
4.
What does the ability
theory say?
5.
What kinds of taxes are
there?
6.
What is a direct tax?
7.
What is an indirect tax?
1.
A tax has been defined as
a compulsory charge imposed upon persons and businesses for purposes.
2.
There are three theories
in accordance with which taxes may be levied.
3.
The benefit theory is
rather practical.
4.
There are two kinds of
taxes, direct and indirect.
5.
The sales tax is levied on
goods, which the individual purchases.
6.
Governments prefer to
raise money by direct taxes.
7.
The income tax is
progressive and elastic.
8.
Corporation income taxes
are also a lucrative source of income.
There
was a time when each family produced for itself most of the things it needed for its
everyday life. It grew its own food and made its own clothing and furniture. If
there was not enough to eat, it was because the land was poor or the crops were
destroyed by a storm or the workers had taken life a bit too easy.
But
in most parts of the modern world, people have little or no idea of how to make the
dozens of different things they use in the course of a single day. Nor, if they
could not buy them at a store, would they know how to set about getting them. From
where come the cups and saucers and knives and forks and spoons that we use for
breakfast? Do we still get sugar from Cuba or have we some other source of supply?
Do our stores get their oranges from Greece or Spain, Egypt or Algeria or some from
each of these regions? Do we continue to get our coffee from Brazil? And, if so, why
does its price fluctuate so much?
In
the world of today, the relationship between work and wants is much less direct than
it used to be. We spend our time making goods for sale, but we seldom use these
goods for ourselves. We specialise in this modern economy and this specialisation
has enabled us to enjoy things of which our grandfathers never dreamed. Old people
saw the first automobiles, aeroplanes, telephones at the beginning
of our century. In their childhood there were no electric refrigerators, no
radios, no television sets, but there were moving pictures (without sound).
But
the production picture is still far being perfect in its entirety. There are many
thousands haunted by the fear of the future and the unemployment it may bring. There
are still more thousands living in unsanitary,
overcrowded houses and suffering from an enormous amount
of misery and disease.
Need
we experience all this poverty? Are we producing as efficiently as possible? Are we
producing the things that people really ought to have? Is specialisation always a
good method of production? Should we allow foreign countries produce some things for
us or should we purchase only those things
manufactured in our own country?
Should some industries have a monopoly in their productive fields? Should a
government plan production for us or can it be safely left to private enterprise?
These are some of questions for which economists should be seeking to find the
answers.
enigma – çàãàäêà
to set about – ïðèñòóïàòè äî ÷îãîñü
to fluctuate – êîëèâàòèñÿ
perfect –äîñêîíàëèé
entirety –ö³ë³ñòü
to haunt – ïåðåñë³äóâàòè
fear – ñòðàõ
unemployment – áåçðîá³òòÿ
to suffer – ñòðàæäàòè
enormous – âåëè÷åçíèé
misery – ëèõî, çëèäí³
disease – õâîðîáà
poverty – á³äí³ñòü
to seek – øóêàòè
1.
There was a time when each
family produced for itself … .
2.
But in most parts of the
world, people have … .
3.
We specialise in this
modern economy and this … .
4.
There are still more
thousands living in … .
5.
Should we allow foreign
countries produce … .
6.
Should a government plan
… .
1. There was time when there was enough to eat as each family produced for itself most of the things it needed.
2.
People have little idea of how to make the dozens of different things they
use in the course of a single day.
3.
We spend our time making goods for ourselves.
4.
Old people saw electric refrigerators, radio, television sets in their
childhood.
5.
There
are still a lot of people living in sanitary overcrowded
houses.
6.
There are a lot of questions for which economists should be seeking to find
the answers.
1.
Was there a time when
people produced most of the things they needed for every day life?
2.
Do people h
3.
A
ve any idea of how to make
different things they use in the course of a single day?
4.
What can you say about the
relationship between work and wants in the world of today?
5.
Why are there many
thousands haunted by the fear of the future?
6.
What questions should
economists be seeking to find the answers?
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