Контрольная работа по "Иностранному языку"

MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

PJSC "UNIVERSITY" INTERREGIONAL ACADEMY OF PERSONNEL MANAGEMENT"

KRAMATORSK INSTITUTE

FACULTY OF DISTANCE LEARNING

INDIVIDUAL TASK

From the discipline: The second foreign language of professional orientation

Romanovskaya I. student of group VSHMkr-8-20-M1AT(2.0z)

                              Record book: VSHM-007013

     Checked by:

Instructor: PhD in Pedagogy, Assoc. 

Dar'ya Perepadya

Kramatorsk – 2020

1. Перекладіть українською мовою

TAX SYSTEM OF UKRAINE

In modern conditions of fundamental changes in social-economic and political spheres in Ukraine the scientists pay a special attention to issues of effective tax system development. The tax mechanism influences on the formation of revenue part of the budget, which is the main financial base of the state. The tax system contributes to constant and stable budget revenues. Therefore, the analysis of the tax system functioning under the current conditions of the systemic crisis becomes urgent.

The analysis of the Ukrainian tax system, its formation and development allowed identifying its serious disadvantages. The tax system instability caused by frequent changes in tax legislation has the negative affect on the business activities. The basis is the fiscal direction of the tax system; the regulating function of the main taxes is not sufficiently identified. The tax system is too cumbersome; calculations of some taxes are unjustifiably complicated. The regulation of modern economic relations requires a flexible tax policy enable to link optimally the national interests and the interests of business, taxpayers. The transition to a market economy causes the necessity of the tax system transformation, as well as the development of methods of taxes calculation and payment.

The main strategic objectives of the tax reform: increasing the competitiveness of domestic business; legalization of the shadow sector of economy; activation of investment processes; simplicity and clarity of tax rules for business entities; reduction of taxpayers expenses on the accrual and payment of taxes and the state – on their administration; adaptation of Ukraine’s tax legislation to the EU legislation; creation of appropriate conditions for taxpayers’ compliance with tax legislation; introduction of the information-analytical system of the state fiscal service on the national level; automation of taxation processes using modern technologies.

The effective formation and further functioning of the tax system requires the development of the most effective cooperation between the state, legal entities and individuals regarding the formation, distribution and use of their income; it is one of the main conditions for the optimal functioning of the economy and finance. Ukraine's further development depends on the effectiveness of the financial strategy, which ensures the welfare of the population, the fulfillment of the state duties and functions. Therefore, the stability and economic development of the state depend on its tax policy. One of the main components of financial strategy (at both: state level and enterprise’s level) is a tax strategy enable to meet the modern needs. Reforming the tax system is the most important problem at the stages of market environment forming and creating favorable conditions for reducing tax burden. The tax burden should be reduced gradually to implement the stable budget revenues.

2. Складіть 10 запитань до тексту.

1. What issues do scientists pay attention to in modern conditions? – Яким питанням приділяють увагу вчені в сучасних умовах?
2. Why does the tax system contribute? – Чому сприяє податкова система?
3. What are the negative consequences for business activities of the instability of the tax system? - Які негативні наслідки для підприємницької діяльності має нестабільність податкової системи?
4. What is the basis of the analysis of the tax system? - Що є основою аналізу податкової системи?
5. What are the main strategic goals of tax reform? – Які основні стратегічні цілі податкової реформи?
6. What does the effective formation and functioning of the tax system require? – Що вимагає ефективного формування та функціонування податкової системи?
7. On what indicators does the further development of Ukraine depend?– Від яких показників залежить подальший розвиток України?
8. What is the main component of the financial strategy? – Що є головною складовою фінансової стратегії?
9. What is the most important problem of market formation? – Яка найважливіша проблема формування ринку?
10. What should be done to implement stable budget revenues? - Що слід зробити для реалізації стабільних доходів бюджету?

Переклад

ПОДАТКОВА СИСТЕМА УКРАЇНИ

В сучасних умовах корінних змін у соціально-економічній та політичній сферах в Україні особливу увагу вчені приділяють питанням ефективного розвитку податкової системи. Податковий механізм впливає на формування дохідної частини бюджету, яка є основною фінансовою базою держави. Податкова система сприяє постійному та стабільному надходженню бюджету. Тому аналіз функціонування податкової системи в сучасних умовах системної кризи стає актуальним.