Tax Administration

Date: 2015-10-07; view: 616.

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

Ex. 7. a) Fill each gap with a suitable word from the box.

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:

Англійський Російський Український

варіант варіант варіант

tax administration система сбора налогов, система збору подат

налоговое ведомство ків, податкове ві-

домство

self-employed business самостоятельное, некор- самостійне, некор-

поративное предприятие поративне підпри-

ємство

to locate evaders обнаруживать, выявлять виявляти тих, що

уклоняющихся от уплаты ухиляються від

налогов сплати податків

widespread широко распространенный широко поширений

prosecution преследование переслідування