Ex.8. Look through the text again and replace the words in bold with the linking words and phrases given below.
Ex.7. Choose the appropriate word or phrase to complete the following sentences.
Ex.6. Fill in the gaps in the following verb collocations with appropriate prepositions or adverbs.
Payment ___ behalf ___ the individual ___ the government; to pay taxes ___ government services; to carry ___ many functions; to distribute the tax burden ___ individuals or classes; population involved ___ taxable activities; to spend money ___ public services; to transfer wealth ___ richer sections of society ___ poorer sections; to complain ___ the high rate ___ taxes; to demand accountability ___ the authorities; to argue ___ the level of equity; to get ___ ___ paying certain taxes; to gain money ___ taxation; to notify workers ___ the withheld taxes; to be based ___ two ideas; to provide benefits ___ those who need them; to get ___ ___ one’s income; to impose the same percentage of taxation ___ everyone regardless ___ income.
Energy, water and waste management systems; impartial and fair; proportional tax; raise money; distribute the tax burden; certain criteria; welfare and public services; redistribution; on behalf of the individual; the poor, the disabled, or the retired; in an intelligible manner.
1. Taxes are any payment ____________ to the government.
2. Governments also use taxes to fund ____________ .
3. ____________ are common public utilities.
4. Governments use different kinds of taxes and vary the tax rates in order to ____________ among individuals or classes of the population.
5. Modern social security systems are intended to support ____________ by taxes on those who are still working.
6. Taxes ____________ to spend on armies, roads, schools and hospitals, and on more indirect government functions like market regulation or legal systems.
7. ____________ means transferring wealth from the richer sections of society to poorer sections.
8. In order for taxes to be acceptable, they must meet ____________ .
9. To be equitable means to be ____________ .
10. Tax laws should be written ____________ so that both the taxpayer and the tax collector can understand them.
11. A ____________ imposes the same percentage of taxation on everyone, regardless of income.
On behalf of, in addition, while, yet, in order for smth/smb to do smth, so that, both ... and, (al)though, according to, regardless of, as
1. Taxpayers complain about high tax rates. However, they would prefer to pay taxes for using certain services rather than do without them.
2. Taxes are paid on the part of the individual to the government.
3. If taxes are to be acceptable, they must meet certain criteria.
4. People should be taxed on the basis on their ability to pay.
5. A proportional tax means the same percentage of taxation on all taxpayers no matter what their income is.
6. In the progressive tax, the percentage of income paid in taxes increases when income goes up.
7. Taxes are used to pay for public goods and services. Besides, they are applied to influence the macroeconomic performance of the economy.
8. Direct taxation provides greater accountability and better governance, whereas indirect taxation may have smaller effects.
9. Tax laws should be written in an intelligible manner for the taxpayer as well as the tax collector to understand them. Even if it is not an easy task, understanding tax laws makes people more willing to pay taxes.