tendentious - предвзятый, пристрастный, тенденциозный

public finance - государственные финансы; государственный бюджет

feudal - феодальный

medieval - средневековый

sophisticated -1) лишенный простоты, изощренный; 2) усовершенствованный;

3) сложный

to enforce - 1) принуждать, заставлять, взыскивать, настаивать; 2) вводить в

действие (закон и т.п.)

realm - 1) королевство, царство; 2) область, сфера

tax farmer - откупщик, сборщик налогов, податей

to obligate - обязывать, связывать обязательством (моральным, вытекающим

из контракта и т. д.)

to raise - 1) поднимать (производство, цены и т.п.), повышать; 2) добывать,

занимать (деньги); 3) собирать (налоги)

to render - 1) воздавать, платить; 2) давать; 3) оказывать (помощь,

содействие); 4) представлять

explicitly - 1) ясно, недвусмысленно; 2) детально, подробно

self-supporting - 1) самостоятельный; 2) зарабатывающий себе на жизнь; 3) на

хозрасчете

to do without - обходиться без

illusory - обманчивый, призрачный, иллюзорный, вводящий в заблуждение

to exact - 1) требовать (настоятельно); 2) добиваться; 3) взыскивать

income tax act - закон о подоходном налоге

tax code - налоговый кодекс


2. Прочитайте и переведите текст:
A tax is a compulsory charge or other levy imposed on an individual or a legal

entity by a state or a functional equivalent of a state (e.g., tribes, secessionist

movements or revolutionary movements). Taxes could also be imposed by a

subnational entity.

Taxes may be paid in cash or in kind or as corvee labor. In modern capitalist

taxation systems, taxes are designed to encourage the most efficient circulation of

goods and services and are levied in cash. In kind and corvee taxation are

characteristic of traditional or pre-capitalist states and their functional equivalents.

The means of taxation, and the uses to which the funds raised through taxation

should be put, are a matter of hot dispute in politics and economics, so discussions

of taxation are frequently tendentious.

Public finance is the field of political science and economics that deals with

taxation.

HISTORY OF TAXATION

Political authority has been used to raise capital throughout history. In many pre-

monetary societies, such as the Incan empire, taxes were owed in labor. Taxation

in labor was the basis of the Feudal system in medieval Europe.

In more sophisticated economies such as the Roman Empire, tax farming

developed, as the central powers could not practically enforce their tax policy

across a wide realm. The tax farmers were obligated to raise large sums for the

government, but were allowed to keep whatever else they raised.

Many Christians have understood the New Testament to support the payment of

taxes, through Jesus's words "Render unto Caesar the things that are Caesar's".

There were certain times in the Middle Ages where the governments did not

explicitly tax, since they were self-supporting, owning their own land and creating

their own products. The appearance of doing without taxes was however illusory,

since the government's (usually the Crown's) independent income sources

depended on labor enforced under the feudal system, which is a tax exacted in

kind.

Many taxes were originally introduced to fund wars and are still in place today,

such as those raised by the American government during the American Civil War

(1861-1865). Income tax was first introduced into Britain in 1798 to pay for

---

weapons and equipment in preparation for the Napoleonic wars and into Canada in

1917 as a "temporary" tax under the Income War Tax Act to cover government

expenses resulting from World War I.

The current income tax in America was set up by Theodore Roosevelt in 1913. It

was called The Federal Income Tax and was deducted from incomes at rates

varying from 1-7%. But, since then, the American Tax Code has been modified

and new taxes have been added, especially over the World War I and II periods.

Since World War II, the American Tax Code has increased in size four-fold.

3. Ответьте на вопросы, используя текст:


1.What is the definition of a tax?


2.How can taxes be paid?


3. How were taxes paid in medieval Europe?


4.Why were many taxes originally introduced?


5.What kind of document describes what taxes people have to pay?

Тема 8: «Origins of money»(Происхождение денег).

1. Запишите новые ЛЕ в рабочую тетрадь:
origins - начало; истоки

to confuse - 1) приводить в замешательство; 2) смешивать, спутывать

coinage - 1) монетная система; 2) чеканка монеты; 3) металлические деньги

issue - 1) выпуск, издание; 2) вопрос (проблема), спорный вопрос

to deposit - 1) вносить, класть в банк, депонировать, сдавать на хранение; 2)

давать задаток

granary - амбар для хранения зерна; зернохранилище, зерносклад

receipt - расписка, квитанция

order - 1) приказ; инструкция; предписание; команда; 2) финансовое

требование

withdrawal - 1) отзыв, увод; 2) изъятие; 3) отвлечение, уход; 4) расходование

(снятие денег)

social setting - социальные условия

punishment - наказание, взыскание

precious - драгоценный, благородный

ingot - литейная форма; слиток, болванка

commonplace - банальный, обычный, избитый, неоригинальный, ничем не

примечательный

miniature - миниатюрный, маленький, изящный

severe - 1) суровый, строгий; 2) жестокий; 3) тяжелый; 4) сильный

to adapt -1) приспосабливать, адаптировать; 2) переделывать

capital offence - 1) серьезное правонарушение; 2) преступление, караемое

смертной казнью

2. Прочитайте и переведите текст:
There are numerous myths about the origins of money. The concept of money is

often confused with coinage. Coins are a relatively modern form of money. Their

first appearance was probably in Asia in the 7th century BC. And whether these

coins were used as money in the modern sense has also been questioned.

To determine the earliest use of money, we need to define what we mean by

money. We will return to this issue shortly. But with any reasonable definition the

first use of money is as old as human civilization. The early Persians deposited

their grain in state or church granaries. The receipts of deposit were then used as

methods of payment in the economies. Thus, banks were invented before coins.

Ancient Egypt had a similar system, but instead of receipts they used orders of

withdrawal – thus making their system very close to that of modern checks. In fact,

during Alexander the Great’s period, the granaries were linked together, making

---

checks in the 3rd century BC more convenient than British checks in the 1980s.

However, money is older than written history. Recent anthropological and

linguistic research indicates that not only is money very old, but it’s origin has

little to do with trading, thus contradicting another common myth. Rather, money

was first used in a social setting. Probably at first as a method of punishment.

Early Stone Age man began the use of precious metals as money. Until the

invention of coins, metals were weighed to determine their value. Counting is of

course more practical, the first standardized ingots appeared around 2200 BC.

Other commonplace objects were subsequently used in the abstract sense, for

example miniature axes, nails, swords, etc.

Full standardization arrived with coins, approximately 700 BC. The first printed

money appeared in China, around 800 AD. The first severe inflation was in the

11th century AD. The Mongols adapted the bank note system in the 13th century,

which Marco Polo wrote about. The Mongol bank notes were “legal tender”, i.e. it

was a capital offense to refuse them as payment. By the late 1400s, centuries of

inflation eliminated printed bank notes in China. They were reinvented in Europe

in the 17th century.

3. Ответьте на вопросы, используя текст:


1. Are the concepts of money and coinage the same?


2. How old is the first money?


3. What did early Stone Age men use as money?


4. Where and when did the first bank notes appear?


5. When and where was the printed money reinvented?
 3

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