Taxes and Public Spending

In most economies government revenues come mainly from direct taxes on personal incomes and company profits as well as indirect taxes levied on purchase of goods and services such as value added tax (VAT) and sales tax. Since state provision of retirement pensions is included in government expenditure, pension contributions to state-run social security funds are included in revenue, too. Some small component of government spending is financed through government borrowing.

Government spending comprises spending on goods and services and transfer payments.

Governments mostly pay for public goods, that is, those goods that, even if they are consumed by one person, can still be consumed by other people. Clean air, national defense, health service are examples of public goods. Governments also provide such services as police, fire-fighting and the administration of justice.

A transfer is a payment, usually by the government, for which no corresponding service is provided in return. Examples are social security, retirement pensions, unemployment benefits and, in some countries, food stamps.

In most countries there are campaigns for cutting government spending. The reason for it is that high levels of government spending are believed to exhaust resources that can be used productively in the private sector. Lower incentives to work are also believed to result from social security payments and unemployment benefits.

Whereas spending on goods and services directly exhausts resources that can be used elsewhere, transfer payments do not reduce society`s resources. They transfer purchasing power from one group of consumers, those paying taxes, to another group of consumers, those receiving transfer payments and subsidies.

Another reason for reducing government spending is to make room for tax cuts.

The progressive tax structure being used in most economies, most is taken from the rich and most is given to the poor.

Rising tax rates initially increase tax revenue but eventually result in such large falls in the equilibrium quantity of the taxed commodity or activity that revenue starts to fall again. High tax rates are said to reduce the incentive to work.

Cuts in tax rates will usually reduce the deadweight tax burden and reduce the amount of taxes raised but might increase eventual revenue.

If governments wish to reduce the deadweight tax burden and balance spending and revenue, they are supposed to reduce government spending in order to cut taxes.

1. Where do the government revenues in most economies come from?

2. What does government spending comprise?

3. What is a transfer?

4. Why are there campaigns for cutting government spending?

5. What increases tax revenue?

6. Do high tax rates reduce the incentive to work?

7. When can governments reduce government spending in order to cut taxes?

Пояснения к тексту.

1. the administration of justice – отправление правосудия

2. in return – в ответ

3. food stamps – продуктовые карточки, продовольственные талоны, по которым малоимущие граждане, как например, в США, имеют право получать продукты питания в определённых магазинах, но не могут обменять их на деньги

4. to make room for – зд. создать условия для

5. the rich – богатые

the poor – бедные

6. reduce the deadweight tax burden – снизить налоговое бремя

Примерные вопросы к зачету

Студент должен быть готовым к переводу профессионально-ориентированного текста и к собеседованию по следующим темам:

а) Налоговая система РФ.

б) Налоговая система США и Великобритании.

Контрольные вопросы по теме «Налоговая система РФ»:

1. What is the core of the Russian tax system?

2. How is taxation levied in Russia?

3. What taxes are paid to the federal (regional) budget?

4. What bodies collect taxes?

5. What organ regulates market economy with tax measures?

6. What is the primary objective of the Government?

Контрольные вопросы по теме «Налоговая система США и Великобритании»:

1. What is the tax system in the USA a composite of?

2. What does the federal government rely mostly on?

3. Is the tax system in the United states progressive?

4. Is there a single code of tax law in the United Kingdom?

5. What are tax assessments normally based on?

6. What do companies in the United Kingdom submit?

Литература. Информационно-справочные системы обучения

Основная литература

3. Белинская Г.П., Дыбова Е.П. English for Taxers / – Белинская Г.П., Дыбова Е.П. Хабаровск, 2010. – 249с.

4. Пичугина, Е.И. English Grammar. Rules and Exercises / Е.И. Пичугина. – Хабаровск, 2010. – 186 с.

Дополнительная литература

3. Белинская, Г.П. Изучаем Basic English / Г. П. Белинская, А.Е. Будо, Е.И. Пичугина. – Хабаровск, 2003. – 87 с.

4. Гапонова Г.Я. Сборник упражнений по основным разделам грамматики английского язык / Г.Я. Гапонова, Е.И. Пичугина. – Хабаровск, 2006. – 112 с.

ПРАВО

Учебно-тематический план

№	Наименование темы	Виды занятий в часах	Всего
лекции	практ. занятия	самост. работа
1.	Конституционное право России			2,5	4,8
2.	Российское административное право	-		2,5	4,8
3.	Уголовное право России	-	-	2,5	4,8
4.	Российское гражданское право			2,5	4,8
	Российское трудовое право	-		2,5	4,8
6.	Семейное право. Наследственное право.	-	-	2,5	4,8
7.	Экологическое право	-	-	2,5	4,8
8.	Государственная, коммерческая, служебная тайны.	-	-	2,5	2,4
	ИТОГО

Планы практических занятий

Дата добавления: 2015-07-12