Английский язык. Горохов В.М. - 20 стр.

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       Taxation

        Everyone knows that taxation is necessary in a modern state: without it, it
would not be possible to pay the soldiers and policemen who protect us: nor the
workers in government offices who look after our health, our food, our water, and all
the other things that we cannot do for ourselves, nor also the ministers and members
of parliament who govern the country for us. By means of taxation we pay for things
that we need just as much as we need somewhere to live and something to eat.
        But though everyone knows that taxation is necessary, different people have
different ideas about how taxation should be arranged. Should each person have to
pay a certain amount of money to the government each year? Or should there be a tax
on things that people buy and sell? If the first kind of taxation is used, should
everyone pay the same tax, whether he is rich or poor? If the second kind of taxation
is preferred, should everything be taxed equally?
        In most countries, a direct tax on persons, which is called income tax exists. It
is arranged in such a way, that the poorest people pay nothing, and the percentage of
tax grows greater as the taxpayer's income grows.
        But countries with direct taxation nearly always have indirect taxation, too.
Many things imported into the country have to pay taxes or "duties". Of course, it is
the men and women who buy these imported things in the shops who really have to
pay the duties, in the form of higher prices. In some countries, too, there is a tax on
things sold in the shops. If the most necessary things are taxed, a lot of money is
collected, but the poor people suffer most. If unnecessary things like jewels and fur
coats are taxed, less money is obtained, but the tax is fairer, as the rich pay it.
        Probably this last kind of indirect tax, together with a direct tax on incomes
which is low for the poor and high for the rich, is the best arrangement.

       Questions:
       1. Why is taxation necessary in modern society?
       2. How is income tax arranged?
       3. Who has to pay the duties that are collected on imported goods?
       4. Why is it fairer if unnecessary things are taxed?
       5. Should everyone pay the same tax irrespective of his income?
       6. Which of the two systems of indirect taxation is fairer?
       7. What part of our income do we pay in taxes?



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