Text a of modern Britain

THE FINANCE OF LOCAL GOVERNMENTS

(1) Each local government performs services, which are of value to local inhabitants, who benefit from these services. The cost of services provided by the local authorities is paid primarily out of the local taxes, which in Britain are called “ rates ”. Local governments are allowed to impose taxes on all their residents who occupy land or buildings. This local tax is known as a “property tax” and is based on the value of houses and other buildings assessed by the officials. In some places the total ratable value of property varies from 30 to 60 percent. To cover its expenditures the local government also relies on taxes, collected from businesses operating in their areas. Besides, some money comes from the rent of houses owned by the local councils, from fees for parking cars and other charges for services given to the public by the local governments.

(2) Local authorities also receive grants from the central government. Grants are funds given by the national government partly in order to help the poorer places to provide services comparable with the services available in the richer places. The basis for the payment of these grants is very complicated and has been changed several times. If the central government finds a local council seriously failing to perform its duties, it might refuse to provide it with grants, but it has no power to dissolve any local council. The general grant to be paid to each local authority is usually revised every two years. In its turn, the central government handles a lot of expenditures: pensionfunds, welfare programs, education and many others.

(3) In 1990 a new law came into effect replacing a “property tax” by a new tax called a “community charge”. It was designed to make every person living in the area pay a fixed amount for local authority services. But there was a lot of opposition to the tax; because people who lived in less valuable houses had to pay more than those living in houses of a higher value. By 1992 after demonstrations and riots the government had decided to replace it by the local tax based on the value of property.

(4) The nation is interested in the way in which the local councils do their work, that is why over a quarter of all public spending by the central government nowadays goes to the local governments. At the same time, the national government does not approve the idea of local authorities to raise as much from its taxpayers as they want and insists on strict control over expenditures by the local governments.

СЛОВАРЬ АКТИВНОЙ ЛЕКСИКИ:

rate (n)местный налог; (мн.ч.) налоговые сборы в

Великобритании

impose a tax облагать налогом

property tax налог на недвижимое имущество

value (n) стоимость, цена, оценка

valuable (adj.)ценный, представляющий ценность,

имеющий денежную стоимость

assess (v) оценивать, определять стоимость, сумму;

облагать налогом

ratable (adj.) подлежащий обложению налогом; оценочный;

облагаемая стоимость

ratable value of property сумма подлежащая платежупо имущественному

налогу

business tax налог на предпринимательство

expenditures (мн.ч.) расходы, затраты

community charge (n) налог, подушный сбор, взимаемыйс каждого

жителя населенного пункта, района, города

Великобритании

fee (n) плата за услуги, сбор

charge сбор, платежи, начисление, расходы

grant (n) субсидия, дотация, безвозвратная ссуда

welfare programs благотворительные программы (программы,

предпринимаемые государством в социальной

области, предусматривающие выплату пособий

по социальному обеспечению)

raise taxes собирать налоги

taxpayer (n) налогоплательщик

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