Text 4 the state tax service

Exercise 3.4 Are the following statements true or false? Correct the false ones.

1. Tax system of each county reflects its level of economic and social development.

a)True; b) False

2.Different countries differ in their forms of taxation.

a)True; b) False

3.STS fulfils functions legislatively determined.

a)True; b) False

4.The main task of the tax service bodies is to carry out a control over keeping with tax legislation.

a)True; b) False

5.The Tax Militia jurisdiction is to prevent crimes, law breaches and to adopt legal acts.

a)True; b) False

Exercise 3.5 Complete the sentences with the missing words:

legal entity taxpayer Tax Inspection obligatory payments legislation breach of the law individual tax taxable profit

1. Additionally, a ______ is obliged to submit an annual tax declaration before 31 March following the year in which the tax obligation arose.

2. However, in most countries, the trade in, possession and consumption of many of these drugs are in _______.

3. The Company is a ______ and owns separate property recorded on its separate balance sheet.

4. The majority of respondents from ______ (90%) supported the rule that limits the number of on-site inspections (no more than two per year) of the same taxpayer.

5. The main advantage of this solution is the calculation of a ______ by adding the profits and losses of all the companies in the group.

6. Russian legal entities must file ______ declarations.

7. What ______ and procedures exist to freezing accounts and assets at Banks and financial institutions?

8. The system of lawfully established taxes and tax collections includes, in particular, the value added tax, the profit tax, the property tax, the uniform social tax and other _______].

Exercise 3.6 Give the English equivalents for the following word combinations:

1.Податкова система –

2.Економічний розвиток –

3.Зовнішня політика держави –

4.Внутрішня політика держави –

5.Стягнення податків –

6.Органи державної податкової служби –

7.Здійснювати контроль –

8.База даних –

9.Порушення закону –

10.Попереджувати злочини –

11.Розслідувати злочини –

12.Дотримуватися податкового законодавства –

13.Державний реєстр фізичних осіб –

Exercise 4.1 Study the vocabulary:

1) the State Tax Service	1) Державна податкова служба
2) cost-effective	2) рентабельний
3) to comply with provisions	3) виконувати положення, постанови
4) executive power	4) виконавча влада
5) state tax policy	5) державна податкова політика
6) draw up	6) складати (документ)
7) to submit to	7) подавати (на розгляд)
8) to carry out	8) проводити, здійснювати
9) legal entity	9) юридична особа
10) tax rate	10) податкова ставка
11) to apply a differential approach	11) застосовувати диференційований підхід
12) invariability of taxes	12) незмінність (сталість) податків
13) tax exemption	13) звільнення від податку
14) economical validity	14) економічна обґрунтованість
15) uniformity of payment	15) однорідність оплати
16) budget receipts	16) бюджетні надходження
17) to abolish taxes	17) скасовувати податки
18) public confidence	18) громадська упевненість (довір’я)
19) accessibility	19) доступність, зрозумілість
20) to enhance the quality of life	20) підвищувати якість життя

Exercise 4.2 Read and translate the text:

Since 2011, the State Taxation Service (STS) – formerly the State Tax Administration has approximately 70 000 staff organized in a national network consisting of 27 regional offices and 654 city and district offices.

The STS has two main responsibilities: to collect tax revenue in a cost-effective manner and ensure that taxpayers comply with the provisions of the tax laws.

The State Tax Service of Ukraine is a central body of the executive power with the special status. The STS provides realization of the single state tax policy through:

• drawing up the proposals related to the legislation's improvement and submitting them for consideration to the President and the Cabinet of Ministers of Ukraine in accordance with established procedure;

• carrying out the control over keeping with the tax legislation, correctness of calculations, completeness and timely payments to the budget, including taxes, collections and other payments and non-tax incomes, and deposits to the state funds, established in accordance with the Ukrainian legislation;

• organizing the state tax bodies' work.

The Service that provides a fair system of tax administration, is accessible and responsible to taxpayers, and contributes to a favorable economic climate.

The STS in its activity follows the Constitution of Ukraine, the Law "On the Tax Service in Ukraine", and other laws of Ukraine, acts of the President of Ukraine, acts of the Cabinet of Ministers of Ukraine and other legal acts.

The STS's activity is based on the following principals:

• stimulation of business and investment activity by establishing privileges aimed at growth of commitment - introduction of tax norms and establishment of taxpayers' liability to breach the tax law;

• equivalence and proportionality - tax collection of legal entities is exercised in accordance with received income;

• providing collection of taxes and duties proportionally to received profits;

• equality - tax discrimination cannot be tolerable, ensuring of equal approaches to all subjects of production (legal entities, individuals including non-residents) in defining the obligations on taxes and duties (obligatory payments);

• social justice that means supporting people of moderate scanty means by establishing free of income tax minimum and applying a differential approach to people of high living level (using differential progressive taxation);

• stability that means ensuring of invariability of taxes and tax rates, tax exemptions during a budget year;

• economical validity - establishing of taxes, duties (obligatory payments) on the basis of indicators of national economy development and financial abilities;

• uniformity of payment - establishment of terms for paying taxes must proceed from necessity of providing the opportune budget receipts to finance costs;

• competence - establishing and abolishing taxes, tax exemptions to tax payers are made according to the taxation legislation;

• single approach to the tax laws drafting with determining the payer of taxes and duties, the object of taxation, tax payments' sources, the taxable period, tax rates, terms and the procedure for paying taxes, grounds for tax exemptions;

• accessibility - taxes must be understandable to taxpayers.

The main goal of the State Tax Service of Ukraine is to make the tax system in Ukraine work to fund the public services that both ensures public confidence in our integrity, effectiveness, fairness and preserves, enhances the quality of life for all citizens Tax system - a complex of taxes, duties and payments defined in a state, which are interrelated and mutually complementary but have different purposefulness.

Exercise 4.3 Insert the missing prepositions in the sentences below:

of in to with out

1. The State Tax Service of Ukraine is a central body __ the executive power __ the special status.

2. The STS carries __ the control over keeping __ the tax legislation, correctness __ calculation, completeness and timely payments __ the budget.

3. Equivalence and proportionality – tax collection of legal entities is exercised __ accordance __ received income.

4. Tax exemptions __ taxpayers are made according __ the tax legislation.

5. Accessibility – taxes must be understandable __taxpayers.

Exercise 4.4 Read the text again and write the English equivalents for the following words and word combinations:

1. Центральний орган –

2. Виконавча влада –

3. Єдина державна податкова політика –

4. Відповідно до встановленої процедури –

5. Дотримання податкового законодавства –

6. Сприятливий економічний клімат –

7. Інвестиційна діяльність –

8. Забезпечення рівноправного підходу до всіх суб’єктів виробництва –

9. Суспільна справедливість –

10. Обмежені засоби –

11. Фінансові можливості –

12. Фінансувати витрати –

13. Підстави для звільнення від податку –

14. Доступність -

Exercise 4.5 Choose the word that best completes the sentence:

1) Stability / Equality means ensuring of invariability of taxes and tax rates, tax exemptions during a budget year.

2) Accessibility / Competence means establishing and abolishing taxes, tax exemptions to taxpayers are made according to the tax legislation.

3) Economical validity/ Social justice means establishing of taxes, duties on the basis of indicators of national economy development and financial abilities.

4).The STS has to collect tax revenue in a cost-effective/ non-profitable manner.

5) The STS of Ukraine is a central body of the legislative/ executive power with the special status.

6) The STS provides realization of the single state tax police/ policy.

Exercise 4.6 Match the two parts of the sentences:

1. The STS provides	a) keeping with the tax legislation.
2. The STS collects tax revenue in a cost-effective manner and	b) a favorable economic climate
3. The STS draws up the proposals related to	c) the provisions of the tax laws.
4. The STS caries out the control over	d) a fair system of tax administration.
5. The STS contributes to	e) ensures that taxpayers comply with the provisions of the tax laws.
6. The STS ensures that taxpayers comply with	f) legislation’s improvement.

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