B) Sum up the text in 5-7 sentences and present your summary in class.

  1. A Team Presentation
  2. A) What is the purpose of foundations? Express your opinion in 3-5 sentences.
  3. Add these sentences with correct variant according to the text. Using as a plan speak briefly about Water Supply
  4. Air of an ambassador presenting an attachй to the sovereign of the court to
  5. And write your own sentences with the same word-combinations,
  6. Ask all the possible questions to the following sentences
  7. B) Compare the situation in 1992 with the present-day situation.
over major taxes present
intended times change improve
system businesses enterprises register

Tax Administration

The tax system in Russia has changed significantly___the past five years. One of the___ changes has occurred in the institutional structure of the country's tax administration. The Taxation Ministry, which is___for the administration of all major taxes, was reorganized in 1991.

This institutional___in the structure of the Ministry has been accompanied by numerous changes of the revenue structure of the___ . Not only have new___been introduced (the value-added tax and the expanded property tax, among others), the revenue-sharing arrangements have also been adjusted a number of times over the last five years. Tax rates themselves have changed a number of ___ over the last five years. Additionally, the privatization of___and the growth of new businesses have left the Ministry with an increased responsibility to locate and___ taxpayers. The growth in the number of self-employed businesses is particularly problematic because these___have a higher rate of non-compliance worldwide since locating evaders is difficult.

Computerization is not widespread, which ___ collection efficiency even more, and prosecution against evaders is difficult. Finally, the development of new systems of accounting and audit is necessary to___the efficiency of tax collection.

Some of the problems in the area of tax administration are new to Russia, such as the development of new enterprises, the change in the structure of the Ministry, development of international systems of accounting, and increased commerce with foreign firms. These problems continue to exist under the___system of taxation as well.

Words you may need:

tax administrationсистема сбора налогов, налоговое ведомство

self-employed businessсамостоятельное, некорпоративное предприятие

to locate evadersобнаруживать, выявлять уклоняющихся от уплаты налогов

widespreadadj широко распространенный

prosecutionn преследование

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С) Discuss the kinds of banks described in the text and their functions. | Ex. 17. Read the article below quickly to find out the functions the discount market performs. | Ex. 18. Look through the text and name the facts which are new to you. | WHAT ARE TAXES? | TAXATION IN RUSSIA | VOCABULARY LIST | EXERCISES | Ex. 5. Sum up the contents of the main dialogue. Use the phrases from Ex. 5 (Unit 1). | C) Say if you have ever reclaimed your VAT. | What Is an Excise Duty? |

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