Exercise 11. Read the dialogue, using the vocabulary, given after it. Sum up its content and act it out.

 

Russian: I’m sure you know that one of the most serious problems in Russia now is poor tax collection causing sharp decline in tax revenue.

Foreigner: Yes, we know that and understand your concern. But tax evasion is characteristic of quite a number of countries. Inadequate tax law and weak control on the part of tax services make it possible for taxpayers to find loopholes and evade taxes.

R.: In Russia many individual taxpayers simply do not pay taxes. We can’t put up with such a situation any longer, particularly because the government is planning to gradually move the tax burden from enterprises to incomes and property of physical persons.

F.: In that case you will have to work with your taxpayers.

R.: What do you mean?

F.: Sometimes individual taxpayers and businesses do not pay taxes or do not pay them fully because they do not understand the procedures of tax collection, they are unclear about filing tax returns.

R.: Are you facing a similar situation?

F.: In a way, yes. But we in the US Internal Revenue Service (IRS) try to educate taxpayers, to provide them with information, to help them to comply with the tax laws.

R.: Our taxpayers, both individuals and legal entities, also often turn employers of the Taxation Ministry for clarifications and explanations.

F.: It’s usual practice. Besides, we invite people to attend our educational programmes designed for specific groups of taxpayers; we make available special publications which explain the many rights of taxpayers, procedure of appeal and seizures, etc.

R.: The stuff of the IRS must be very big.

F.: No, not very. The purpose of the IRS is to collect the amount of tax revenue at the least cost, so we increasingly work in cooperation with local volunteers, who offer free help in preparing tax returns, for instance, for elderly taxpayers.

R.: Do you check dishonest taxpayers?

F.: No, the check doesn’t suggest that the taxpayer is dishonest. We check returns to make sure the math is accurate and see if the taxpayer has paid the correct amount of tax.

R.: And what if the taxpayer has not paid the full amount of tax? What measures are taken?

F.: If a taxpayer owes tax, IRS employees will send the taxpayer a bill describing the tax and stating the amount the taxpayer owes in tax, interest and penalties.

R.: Is the taxpayer given a specific period of time to pay the ill in full?

F.: Yes, we do not take any enforcement action until after we have given the taxpayer the chance to voluntarily pay the tax due.

R.: What enforcement measures can be takes if the defaulting taxpayer does not respond?

F.: As a rule we place a tax lien on the property to secure the amount of tax due. The lien is released no later than 30 days after we find that the entire tax is paid.

R.: What rights do taxpayers have if they disagree with the IRS decision, for instance the amount of tax due?

F.: The taxpayer has the right to appeal out filing if he or she believes that the amount is wrong or the lien was field in error.

R.: The taxpayers have the right to recover the actual economic damaged sustained, I suppose, don’t they?

F.: Yes, sure. One of the goals of the IRS is to protect the rights of American taxpayers, so that they have confidence in the integrity, efficiency and fairness of out tax system.

R.: Yes, taxpayers have the right to be treated fairly, professionally, promptly and courteously. Our tax employees also do their best to serve the public by continually improving the quality of services.

 

VOCABULARY

To file a tax return                            подавать налоговую декларацию

IRS (Internal Revenue Service)        Налоговая служба США

To comply with regulations              выполнять требования

Appeal                                               апелляция

Seizure                                              наложение ареста на имущество,

                                              изъятие имущества

The math is accurate                         расчет произведен правильно

Enforcement actions             принудительные меры

Defaulting taxpayer              налогоплательщик, нарушивший закон

Tax lien                                  залоговое право на имущество в обеспечение уплаты налогов

The lien was filed in error     право на удержание имущества было применено ошибочно

To recover damages              взыскать убытки

Integrity                                честность, профессиональная репутация

Promptly                                без задержки, незамедлительно

Courteously                           учтиво, обходительно, вежливо

 

Exercise 12. Answer the following questions:

 

1. What taxes provide the bulk of budget revenues in Russia?

2. How can tax assessment be done?

3. How do taxes in Russia compare with taxes in other countries?

4. Is there a need to soften the burden of taxation in Russia?

5. Are people beginning to understand that paying taxes is in their interest?

6. What is the difference between tax evasion and tax avoidance?

7. What is usually taxed?

8. What is an excise duty?

9. Why were excise duties introduced?

10. How can poor tax collection in Russia be explained?

11. What measures, in your opinion, can improve tax collection in Russia?

12. What rights do local bodies of authority have regarding taxes?

13. What is the government planning to do to eliminate defaults on payments and ensure that taxes are paid?

14. What enforcement measures can be taken against defaulting taxpayers?

 

Exercise 13. Find the Russian equivalents for the following:

 

1. tax collection

__________________________________________________________________________

2. sharp decline in tax revenue

__________________________________________________________________________

3. tax evasion

__________________________________________________________________________

4. inadequate tax law

__________________________________________________________________________

5. to evade taxes

__________________________________________________________________________

6. to put up with a situation

__________________________________________________________________________

7. to move the tax burden from enterprises to incomes and property

__________________________________________________________________________

8. the procedures of tax collection

__________________________________________________________________________

9. to face a similar situation

__________________________________________________________________________

10. to comply with the tax laws

__________________________________________________________________________

11. the right of taxpayers

__________________________________________________________________________

12. to select returns for examination

_________________________________________________________________________

13. to pay the bill in full

__________________________________________________________________________

14. to place a tax lien

__________________________________________________________________________

15. to voluntarily pay the tax due

__________________________________________________________________________

 

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