proportional tax system.  Theme control

proportional tax system. Control of the topic "Economics" (a selection of tests) Individual indirect taxes


Using social science knowledge, draw up a complex plan that allows you to essentially reveal the topic "Internal Policy of the Russian Federation." The plan must contain at least three points, of which two or more are detailed in sub-points.

Explanation.

One of the options for the disclosure of this topic.

1. The concept of the internal policy of the state.

2. Priority directions of the internal policy of the state in the field of economy:

a) improving taxation;

b) support for small businesses;

c) legislative activity in the field of business law.

3. The main directions of the social policy of the state:

a) protection of motherhood and childhood;

b) pension reform;

c) support for socially unprotected groups of disabled people;

d) the national project "Health".

4. Development of science and education:

a) national project “Education;

b) Skolkovo;

c) national project "science"

5. Other directions of state policy.

6. Domestic policy of Russia: results and prospects.

The presence of any two of the 2, 3 and 4 points of the plan in this or similar wording will reveal the content of this topic on the merits

Answer: none

Select correct judgments about taxes and taxation and write down the figures under which they are indicated.

1) With a proportional taxation system, rates increase with an increase in the object of tax.

2) Taxes - obligatory payments of physical and legal entities in favor of the state in the manner and under the conditions determined by law.

3) Taxes are established by law and are obligatory for payment.

4) The fiscal function of taxes is manifested in filling the state budget and financing state expenditures.

5) Direct taxes include value added tax.

Explanation.

Taxes serve as a source of replenishment government revenue, as well as a lever of influence of the state on market economy. Therefore, the creation of an effective taxation system is one of the most important tasks of any country. The main element of the tax system are taxes. Taxes are obligatory payments levied by the state from legal and individuals in order to meet social needs.

Depending on the rate, taxes are distinguished:

Proportional taxes are taxes in which the average and marginal tax rates remain constant for any change in income.

Progressive taxes - when the average and marginal tax rates increase with an increase in income. With progressive taxation, as a rule, a non-taxable minimum income is established. This is income on which taxes are not levied. As income exceeds this level, the average and marginal rates increase.

Regressive taxes - taxes, the average marginal rates of which decrease as the taxable amount increases.

According to the object of taxation, taxes are divided into direct and indirect. Direct taxes are taxes on the income of individuals and legal entities or on property. The main objects of direct taxes are income tax, personal income tax, property taxes. Indirect taxes are those taxes that are included in the price of a good or service, increasing it. Such taxes are transferred to tax authorities enterprises, firms, and actually pays for their consumer. Indirect taxes include value added tax, sales tax, excises, customs duties.

1) With a proportional taxation system, rates increase with an increase in the object of tax - no, that's not true.

2) Taxes - obligatory payments of individuals and legal entities to the state in the manner and on the terms determined by law - yes, that's right.

3) Taxes are established by law and are required to be paid - yes, that's right.

4) The fiscal function of taxes is manifested in filling the state budget and financing state expenses - yes, that's right.

5) Direct taxes include value added tax - no, that's not true.

Answer: 234.

Answer: 234

Are the following statements about taxes correct?

BUT. With a progressive system of taxation, the uneven distribution of incomes of the population is reduced.

B. Under a progressive taxation system, the burden of taxation increases with income.

1) only A is true

2) only B is true

3) both statements are correct

4) both judgments are wrong

Explanation.

Progressive taxation system more income the higher the tax rate. One of the motives for such a system is to smooth out strong social stratification, a huge difference in income.

The correct answer is number 3.

Answer: 3

Subject area: Economics. taxes

Are the following statements about the state correct?

A. In the rule of law there is a separation of powers.

B. In any state there is a system of taxation.

1) only A is true

2) only B is true

3) both statements are correct

4) both judgments are wrong

Explanation.

Statement A is correct. One of the signs of a rule of law state is the current system of checks and balances, the purpose of which is to ensure the rule of law and eliminate abuses of power, which means the division of power into legislative, executive and judicial.

Statement B is correct. The taxation system is one of the features of the state.

The correct answer is numbered: 3.

Answer: 3

Subject area: Politics. The state and its functions

Source: Unified State Examination in Social Studies 06/10/2013. main wave. Ural. Option 4.

Petr Dmitrievich Sadovsky

There are still taxes in North Korea. Taxes are paid by enterprises with foreign capital and foreigners.

Deciding to engage in entrepreneurial activity, Sidorov chose the status of an individual entrepreneur as an organizational and legal form. Which of the following is a benefit of this status?

1) simplified accounting procedure

2) preferential taxation system

3) full property liability for obligations

4) lack of business partners

5) free use of proceeds

6) mandatory state registration

Explanation.

1) simplified accounting procedure - yes, that's right.

2) preferential taxation system - yes, that's right.

3) full property liability for obligations - no, that's not true.

4) the absence of business partners - no, that's not true.

5) free use of proceeds - yes, that's right.

6) obligatory state registration - no, it's not true.

Answer: 125.

Mikhail Kvashnin 06.06.2016 17:35

I think the correct answer is 1245. No business associates, which means no profit sharing.

Valentin Ivanovich Kirichenko

And no one will help - a dubious advantage

Ant Valentine 22.11.2016 12:23

vopos-and what is the advantage of the taxation system. IP sits on the simplified tax system or UTII, not all LLCs use common system taxation, they can also, like individual entrepreneurs, be on the simplified tax system of any kind and UTII (for example, security companies ... etc.)

Valentin Ivanovich Kirichenko

Not everyone can, but an individual entrepreneur can pay for simplified payments

Regina Sagitova 09.12.2016 19:14

Why doesn't the third option work?

Vladimir Burov 17.04.2018 18:40

But he also needs to pay his employees for the maintenance of his transport, where is the free disposal of the proceeds?

Valentin Ivanovich Kirichenko

Independent of shareholders, shareholders

In countries Z and Y, scientists conducted. public opinion polls. Adult citizens participating in the survey were asked the question: "What do you think about paying taxes?"

The results of the survey (in % of the number of respondents) are presented in the form of a diagram.

Find in the list the conclusions that can be drawn on the basis of the table, and write down the numbers under which they are indicated.

1) Country Y, unlike country Z, has a proportional taxation system.

2) In country Z, citizens have to pay more taxes than in country Y.

3) In both countries there are citizens who are kept from non-payment of taxes only by fear of punishment.

4) In country Z, in contrast to country Y, the laws provide for more severe penalties for tax evasion.

5) Equal shares of respondents in both countries pay taxes, since they finance health care and education.

Explanation.

1) In country Y, in contrast to country Z, the proportional taxation system is no, not true.

2) In country Z, citizens have to pay more taxes than in country Y - no, that's not true.

3) In both countries there are citizens who are kept from not paying taxes only by fear of punishment - yes, that's right.

4) In country Z, unlike country Y, the laws provide for more severe penalties for tax evasion - no, that's not true.

5) Equal shares of respondents in both countries pay taxes, since they finance health care and education - yes, that's right.

Answer: 35.

Answer: 35

In country Z, a public opinion poll was conducted twice on the same issue. In 2002, it was proposed to speak out about manifestations of social injustice in society. The second survey took place after the reform of the electoral system and the taxation system in the country in 2012. The results of the surveys (in % of the number of respondents) are presented in the form of a diagram.

What conclusion can be drawn from the diagram?

1) The share of those who say that there is still a very large income gap between the rich and the poor has increased.

2) The proportion of those who believe that certain social groups have privileges has decreased.

3) The proportion of those who believe that opposition parties representing the interests of the poor are not represented in parliament remained unchanged.

4) A quarter of the respondents experienced difficulties in the survey.

Explanation.

The correct answer is numbered: 1.

Answer: 1

Source: Unified State Examination in Social Studies 06/10/2013. main wave. Ural. Option 1.

Valentin Zabavnikov (Novodvinsk) 22.07.2015 14:40

3) The proportion of those who believe that opposition parties representing the interests of the poor are not represented in parliament remained unchanged.

This share has changed

Valentin Ivanovich Kirichenko

Therefore, it does not fit, you need to choose the right judgment.

In country Z, a public opinion poll was conducted twice on the same issue. In 2002, it was proposed to speak out about manifestations of social injustice in society. The second survey took place after the reform of the electoral system and the taxation system in the country in 2012. The results of the surveys (in % of the number of respondents) are presented in the form of a diagram.

1) The proportion of those who believe that certain social groups have privileges has decreased.

2) A quarter of the respondents experienced difficulties in the survey.

3) The proportion of those who believe that opposition parties representing the interests of the poor are not represented in parliament remained unchanged.

4) The share of those who say that there is a very large income gap between the rich and the poor has increased.

Explanation.

Based on the chart data, the correct answer is 4

Answer: 4

Subject area: social relations. Diagrams

Source: Unified State Examination in Social Studies 06/10/2013. main wave. Ural. Option 2.

The state performs a number of functions in the economic life of society. What is an example of direct state regulation of the market mechanism?

1) reduction by the Central Bank of the discount rate of interest

2) expansion of government orders

3) reforming the taxation system

4) subsidizing small businesses

Explanation.

Direct mechanisms of state regulation are the most common because of their effectiveness. Their main form is the economic activity of the state, represented by the public sector of the economy, which is quite large in economically developed countries. Within its framework, the state can, for example, independently provide loans, take equity participation in companies, and be the direct owner of an economic entity. Thus, it not only makes a profit, but also creates jobs, reducing the unemployment rate. Typically, the state takes control of those industries that require significant investment, such as nuclear energy, air and maritime transport.

Correct answer: 2

Answer: 2

The table below shows an example of taxation of various entities. The table shows data on the income of subjects before tax (gross income) and after tax (net income). In the given example:

A) Determine the tax amount for the first entity.

B) Determine the tax rate for the second tax subject (in percent).

B) Determine which type of tax system is adopted in this example: progressive, regressive, or proportional.

Justify your answer

Explanation.

The correct answer must contain the following elements.

1. The amount of taxes for the first subject

5000 (50 000 - 45 000)

2. The value of the tax rate for the second subject

15% (100*1500/10000)

3. In this case, we are talking about a regressive taxation system, since with the growth of gross income the tax rate decreases, for 4 subjects it is 25%, and for 1 - 10%

A) Determine the tax amount for the second entity.

B) Determine the tax rate for the fourth subject (in percent).

B) Determine which type of tax system is adopted in this example: progressive, regressive, or proportional.

Justify the answer.

Explanation.

The correct answer should contain the following answer:

1) the amount of tax for the second entity is indicated:

2000 (20000 - 18000)

2) the value of the tax rate for the fourth entity (in percent):

10% (100*200/2000)

3) the system of taxation is indicated and justified:

proportional

the tax is proportional to income, for all four subjects it is 10%

Using social science knowledge, draw up a complex plan that allows you to essentially reveal the topic "Taxes and the tax system of the Russian Federation." The plan must contain at least three points, of which two or more are detailed in sub-points.

Explanation.

When analyzing the response, the following is taken into account:

Correspondence of the structure of the proposed answer to a plan of a complex type;

The presence of plan items that allow revealing the content of this topic on the merits;

The correctness of the wording of the points of the plan.

The wording of the points of the plan, which are abstract and formal in nature and do not reflect the specifics of the topic, are not counted in the assessment.

One of the options for the disclosure plan for this topic:

1) The concept of "taxes".

2) Tax functions:

a) fiscal;

b) stimulating;

c) social and educational, etc.

3) Principles of taxation:

a) the principle of justice;

b) the principle of certainty and accuracy of taxes;

c) the principle of economic expediency, etc.

4) Types of taxes:

a) direct and indirect;

b) local, regional, federal;

c) paid by individuals and paid by legal entities, etc.

5) Taxation systems:

a) a proportional tax;

b) progressive tax;

in) regressive tax.

6) Persons who are taxpayers and payers of pine forests:

b) responsibilities.

7) subjects of tax relations:

a) the taxpayer;

b) tax agent;

c) tax authority.

A different number and (or) other correct wording of points and sub-points of the plan are possible. They can be presented in nominal, interrogative or mixed forms.

The presence of any two of the 3, 4, 5, 6 points of the plan in this or similar wording will reveal the content of this topic in essence. Of these, one item must necessarily be detailed in subparagraphs; another item may not be detailed OR be a sub-item.

In country Z, the personal income tax rate increases as the income of the taxpayer increases. What scale of taxation is used in this case?

1) progressive

2) proportional

3) fixed rates

4) regressive

Answer: 1


Competition disciplines. If a private firm provides poor customer service, it loses out to better competitors. Competition provides consumers with protection from high prices, bad products and services, and rude staff behavior. With respect to the private sector, almost everyone agrees. The importance of competition in public sector unfortunately not widely recognized.

The system of incentives affecting state institutions and enterprises are not very conducive to their efficient operation. Unlike private owners, directors and managers of public sector enterprises rarely benefit from lower costs and improved performance. Conversely, an enterprise that cannot spend the money allocated to it for the year is unlikely to receive more next year. Therefore, enterprises that have not been able to manage the full amount of funds allocated to them for the year, usually try to spend them in any way at the end of the year ...

In the private sector, the result of inefficient activity is bankruptcy. There is no such mechanism in the public sector. On the contrary, poor results and inability to achieve goals are often used as an argument for increasing costs...

Therefore, it is vital that state-owned enterprises compete with private firms. If the state does street maintenance, garbage collection, school education, etc., then private firms should be given the opportunity to engage in the same activities and compete with state enterprises. Competition will stimulate performance improvement, cost reduction and innovation for both public and private enterprises. As a result, taxpayers will be able to get more public goods for their money ...

When the functions of the central government are severely limited to the protection of individual rights, freedom of trade, and national security, territories can vary widely in terms of public services and hence taxation. Just as people differ in their willingness to spend money on a house or a car, they differ in their attitude towards public spending. Some want high levels of public services and high taxes, others prefer fewer taxes and fewer public services. Some want public services to be funded by taxes alone, others want fees to be charged. The regionalization of decisions about public services makes it possible to meet such conflicting wishes more often.

Competition between local authorities also contributes to increasing the efficiency of their activities. If the local administration, by increasing taxes, does not improve the services it provides, it repels both people and firms, and they move to where they can get more from the administration for their money. Like firms in the market, local governments that fail to please their citizens lose customers (population) and their income.

(R. Stroup, J. Gwartney)

Explanation.

The correct answer should indicate that:

a) competition disciplines, if a private firm does not serve customers well, it loses to competitors;

b) competition gives consumers protection from high prices, bad products and services, and rude behavior of personnel.

Elements of the answer can be given in other formulations that are close in meaning.

What examples of public goods are given in the text? What is the position of the authors on the issue of the production of these goods? List any two features of a public good that would make it very difficult to practical implementation authors' positions.

Explanation.

1) examples of public goods: maintaining order on the streets, garbage collection, education in schools;

3) features, such as:

It is impossible to limit the circle of consumers of public goods only to those who have paid for their cost;

A number of public goods can only be produced by the state (law enforcement, public services etc.).

Other features may be specified

What two positions in relation to the level of taxes and public services did the authors present? Guess which population groups express each of the positions and briefly explain your assumptions.

Explanation.

The correct answer must contain the following elements:

1) two positions:

High level of public services and high taxes;

Less taxes and fewer public services;

(Positions can be given in other formulations that are close in meaning.)

2) assumptions with appropriate explanations, for example:

The first position can be expressed by people with low incomes who are not able to pay for medical and other services on their own;

The second position is expressed by representatives of the middle class of society, who are ready to pay for their medical care, education, etc., but do not want to pay for it twice - through high taxes and in a selected institution that provides the necessary services.

Other assumptions may be made, other explanations given

Explanation.

The correct answer must contain the following elements:

1) the following reasons are indicated:

Unlike private owners, public sector directors and managers rarely benefit from lower costs and improved performance;

An enterprise that cannot spend the money allocated to it for the year is unlikely to receive more the next year;

In the public sector, poor performance and failure to meet targets is often used as an argument for increasing costs.

The reasons can be given in other formulations that are close in meaning.

2) an explanation of the concept is given, for example:

Economic competition is the rivalry of market economy participants for the best conditions for the sale of goods.

Choose the correct judgments about taxation and write down the numbers under which they are indicated.

1) Proportional taxation means that the tax rate depends on the amount of income.

2) Under proportional taxation, higher incomes are charged a higher percentage than low incomes.

3) Under a progressive system, as income increases, the tax rate increases.

4) Under regressive taxation, a lower-income family pays a higher percentage of their income than a high-income family.

5) Under regressive taxation, the same tax rates may be levied on all taxpayers.

Explanation.

1) Proportional taxation means that the tax rate depends on the amount of income - no, that's not true.

2) With proportional taxation, a higher percentage is charged on high incomes than on low ones - no, that's not true.

3) Under a progressive system, as income increases, the tax rate increases - yes, that's right.

4) Under regressive taxation, a lower income family pays a higher percentage of their income than a high income family - yes, that's right.

5) With regressive taxation, the same tax rates can be levied on all taxpayers - no, not true.

Answer: 34.

Ekaterina Malyshko 05.12.2018 18:48

Persons with different incomes who purchase the same product subject to indirect taxation will pay the same amount of tax. Reply 345

Ivan George

1) It is not about the amount, but about the tax rate.

2) The consumers of the goods are not the taxpayers of the indirect tax, they are paid by the organizations that sell the goods. For example, excise taxes are paid by organizations or individual entrepreneurs selling goods (179 Article of the Tax Code of the Russian Federation)

Vladimir Alexandrovich owns a car and a land plot and periodically pays the appropriate taxes.

Establish a correspondence between examples and elements of the tax structure: for each position given in the first column, select the corresponding position from the second column.

Write down the numbers in response, arranging them in the order corresponding to the letters:

ABATGD

Explanation.

The tax system contains the following elements:

The subject of the tax (taxpayer) is a legal or natural person who is legally obliged to pay taxes.

A tax bearer is a person from whose income the tax is paid.

Source of tax - the funds from which the tax is paid (profit, wage etc.).

Taxation unit - a unit of measurement of the object of taxation (ruble, hectare, etc.).

Tax rate - the amount of tax per unit of taxation.

Tax credits - reduction tax rates, exemption from taxation of certain elements of the tax object (for example, depreciation), exemption from taxes, etc. They are established, like a tax, in the manner and on the conditions determined by legislative acts.

Tax payments - types and groups of taxes.

The tax base is the amount on which the tax is levied.

Tax burden - the ratio of the tax amount to income.

A) 1 cm 3 of the working volume of the engine is a unit of taxation.

B) Vladimir Alexandrovich - the subject of the tax.

B) a passenger car is an object of tax.

D) wages - the source of tax payment.

D) land plot- object of tax.

Answer: 41232.

Answer: 41232

The table below shows an example of taxation of various entities. The table shows data on the income of subjects before tax (gross income) and after tax (net income). In the given example:

A) determine the amount of tax for the first tax subject;

B) determine the tax rate for the second tax subject (in percent);

B) determine what type of tax system this taxation illustrates: progressive, regressive or proportional. Justify the answer.

Subject of taxGross income, rub.Net income, rub.
1. 40 000 36 000
2. 10 000 9000
3. 5000 4500
4. 2000 1800

Explanation.

The correct answer must contain the following elements:

1) answers to the first two questions of the task:

A) the amount of tax for the first tax subject is 4000 rubles; B) the value of the tax rate for the second tax subject is 10%;

2) substantiation of the answer to the third question:

A proportional system is adopted, since the value of the tax rate does not change with an increase in income.

Answer: none

Establish a correspondence between the powers relating to the federal structure of the Russian Federation and the entities exercising them: for each position given in the first column, select the corresponding position from the second column.

POWERS SUBJECTS OF AUTHORITY

A) issues of ownership, use and disposal of land, subsoil, water and other natural resources

B) establishment of general principles of taxation and fees in the Russian Federation

B) establishing the legal framework for the single market

D) establishment of general principles for organizing the system of state authorities and local self-government

E) determining the procedure for the sale and purchase of weapons, ammunition, military equipment

1) Russian Federation

2) The Russian Federation and the subjects of the Russian Federation (joint jurisdiction)

Write down the numbers in response, arranging them in the order corresponding to the letters:

ABATGD

Explanation.

A) issues of ownership, use and disposal of land, subsoil, water and other natural resources - the Russian Federation and the constituent entities of the Russian Federation (joint jurisdiction).

B) establishment of general principles of taxation and fees in the Russian Federation - Russian Federation subjects (joint jurisdiction).

Enter the numbers in ascending order.

3) Head of State Z is directly elected by the people.

4) The regions of state Z have the ability to establish their own legislation.

5) The President of State Z promulgates laws, issues decrees, awards, formally appoints the head of government.

6) The constitution of state Z guarantees the protection of personal rights and freedoms of citizens.

Explanation.

In the task, you must indicate the signs state structure- federations:

1) State Z has a two-tier system government agencies. Yes, that's right, this is a sign of a federal structure.

2) The regions of state Z independently determine the amount and methods of taxation at the regional level. Yes, that's right, the judgment reflects the principle of partial sovereignty of the region. ·

Read the text and complete tasks 21-24.

The growing role of government is a major reason for the deterioration of our economy. The mismanagement by the government of monetary and budget policy contributed to the instability of the aggregate product and inflation. Government regulation is the main reason for the slowdown in productivity growth and the decline in research and development. The expansion of government income redistribution programs has exacerbated the instability of family life, and may have led to a drop in the birth rate. The low level of savings and the slow growth of fixed capital are the result of the taxation system, government policies and the expansion of social insurance programs.

A. Feldstein

Everyone is aware that the market needs rules to avoid such dangers as monopolies and oligopolies. But wealth is just as bad for a monopoly. The state must not abandon its role of redistribution; it also cannot give the market its role in development ... The main challenge is to establish equality, and for this the state, which globalization considers a passed stage, is vital. Only it can set progressive taxation, adequate regulation of privatized public services, support for small and medium-sized companies, greater efficiency in public spending, and significant improvements in education and health care.

Explanation.

1) The response may indicate the following functions of state regulation in market conditions, taken from the second text:

Fight against monopoly;

Establishment of equality;

Redistribution of income;

Support for small and medium-sized companies;

Development of health care and education.

3) In addition, the following functions can be called:

Issue of money and regulation of money circulation;

Combating negative externalities, such as protecting the environment from pollution by industrial waste;

Fight against high inflation;

Employment regulation, etc.

Explanation.

1) The answer indicates that the positions of the authors on the issue of the role of the state in a market economy do not coincide (significantly differ).

2) In support of the conclusion, the following statements can be cited:

- “The strengthening of the role of the government is a serious reason for the deterioration of the functioning of our economy”;

- "The state should not give up its role of redistribution, it also cannot give up its role in development."

Taxes are obligatory payments
individuals and legal entities
the state.

3.

Subject to taxation:
profit;
income;
the cost of certain goods;
value added by processing;
property;
transfer of property (donation, sale, inheritance);
operations with securities;
certain types of activities.

4.

Taxpayers:
natural persons - employees, directly
by their labor they create material and
intangible benefits and receiving a certain income;
legal entities - business entities.

5.

Taxes are subdivided
into direct and indirect.
Direct taxes - obligatory payments,
levied by the government on income or
property of legal entities and individuals
(personal income tax and income tax
profits from firms, property tax,
real estate, gift, inheritance,
financial operations).
Indirect taxes - set in the form
surcharges on the price of goods and services (excise duties,
sales tax, partly value added tax
cost, customs duties, tax on
export)

6.

3 systems of taxation.
proportional tax - tax amount
proportional to the income of employees;
regressive tax - the higher the lower the tax
income;
progressive tax - the higher the tax
higher income

7.

Principles of taxation
(These are the rules to follow when
building a tax system)
The principle of justice - taxes should be
equal for each income level.
The principle of certainty and accuracy of taxes -
the amount of taxes, terms, method and order of their
charges must be clearly defined and
understood by taxpayers.
The principle of convenience of levying taxes for taxpayers
The principle of economy (efficiency) -
the need to comply with the conditions under which
profit is achieved
The principle of obligation is inevitability
making a payment.

8.

Federal
Regional Local
tax on
added
cost (VAT)
excises
customs duty
Income tax
Purchase tax
currencies, etc.
tax on
property
enterprises
forest tax
Water fee
and etc.
Land
tax
Resort
tax
tax on
advertising
tax on
maintenance of housing stock, etc.

9.

1. Direct taxes include
1) excise
2) customs duty
3) property tax
4) sales tax

10.

2. Type of indirect tax levied on the buyer
when purchasing certain types of goods and
usually set as a percentage of this price
1) personal income tax
2) customs fee
3) excise
4) dividend

11.

Which of the following taxes is
indirect?
1) on motor vehicle
2) real estate
3) on income of individuals
4) value added

12.

Citizens of the State

pay taxes,
the amount of which is included in the price of goods or
services. What kind of taxes do they pay?
1) indirect
2) regional
3) straight
4) federal

13.

5. Are the following statements about taxes correct?
A. The collection of direct taxes is not related to accounting
income or property.
B. Taxes on the sale of goods and services are
indirect taxes.
1) only A is true
2) only B is true
3) both statements are correct
4) both judgments are wrong

14.

Exercise
Grade 11

15.

1. Choose the right judgments about taxation and
1) Proportional taxation means that
The tax depends on the amount of income.
2) With proportional taxation, high incomes are charged higher percentage than with
low.
3) With a progressive system as you increase
income, the tax rate increases.
4) Under regressive taxation, a family with lower incomes pays a higher percentage of their
income than a high-income family.
5) With regressive taxation, the same amount of tax can be levied on all
taxpayers.

16.

Choose the correct judgments about taxes and
taxation and write down the numbers under which
they are indicated.
1) With a proportional taxation system
rates increase as the object grows
tax.
2) Taxes - obligatory payments of physical and
legal entities in favor of the state in the manner and on
conditions specified by law.
3) Taxes are established by law and are obligatory to
payment.
4) The fiscal function of taxes is manifested in
filling the state budget and
financing government spending.
5) Direct taxes include value added tax
price.

17.

3. Choose the right judgments about taxes and
write down the numbers under which they are indicated.
1) Taxes fill the state budget and
pay government expenses.
2) Indirect taxes include income tax
individuals, inheritance tax.
3) Taxes go to support
low-income segments of society through
partial redistribution of funds.
4) Direct taxes, unlike indirect taxes, are
mandatory character.
5) Direct taxes are withdrawn directly from
taxpayer's income.

18.

4. Establish a correspondence between examples and types of taxes: for each position given in the first
EXAMPLE
A) personal property tax
B) excise duty
AT) transport tax
D) personal income tax
D) customs duty
TYPE OF TAX
1) straight
2) indirect

19.

5. Establish a correspondence between examples and types of taxes: for each position given in the first
column, select the appropriate item from the second column.
EXAMPLE
A) value added tax
B) income tax
B) personal property tax
G) land tax
D) excises
TYPE OF TAX
1) direct taxes
2) indirect taxes

E nglish RussianRegulations

Individual taxes in Russia, rates and features

Every working citizen or resident, that is, a foreigner working in the territory of our country, is a taxpayer, this is a fact.

But at the same time, amounts are charged from each individually, depending on income, social benefits and other indicators. Individuals are subject to a range of taxes, ranging from direct deductions to indirect fees.

What is an individual tax?

Personal tax is a type of taxation levied on individuals on income received, which includes wages, dividends on securities and interest on profits. Also, individual taxes include transport and property taxes. In addition, the employer pays for each of its employees UST (single social tax), the amount of which is distributed between social services and the pension fund. It is from these funds that sick leave is paid, as well as payments are made under the decree.
All these taxes are paid at the following rates for citizens of the Russian Federation:

1. 13% - income tax;
2. 9% - tax on dividends from invested funds;
3. 35% - tax on winnings.

For residents of the Russian Federation, income tax rates are 30%, and the dividend rate is 15%.
All taxpayers in the Russian Federation are entitled to benefits in the form of tax deduction for real estate, from this year the maximum amount of payment is 2 million rubles, as well as for medical services and education.

Proportional Personal Income Tax Scale

Income tax is one of the main ones, since it is paid by all working citizens. It is these payments that are the basis of the budget of municipalities. For a long time in Russia there was a single rate income tax 13% of wages.
Starting in 2014, changes to accrual of personal income tax depending on the amount of total annual income, which includes all types of income of an individual, excluding the payment of various fines or penalties.

for individuals whose annual income exceeds 512 thousand rubles, the income tax rate will increase to 23%.

This tendency to increase the volume of taxation is taken from European countries, where the volume of annual income is directly proportional to the rate. Thus, French citizens whose annual income does not exceed 6,000 euros are exempted from payment of personal income tax, and those who receive more than 1 million euros must pay 75%.

Individual indirect taxes

In addition to direct taxes, almost every resident of our country pays a number of indirect taxes, the amount of which is included in the cost of a product or service. Indirect ones include: value added tax, various duties, including customs, excises and sales taxes.
All these fees are paid by the end user in full. But due to a significant increase in the final cost for certain product categories with VAT, manufacturers and sellers are often forced to reduce the cost of the product itself to generate demand.
Individual taxes make up the largest part of the city and regional budgets, without which it is impossible to form the social policy of the regions.

The main elements of the tax system

An example of a proportional tax is the tax on personal income, currently levied at a flat rate of 13% (with the exception of certain types of income, such as lottery winnings, excess payments under contracts voluntary insurance and some others). Previously, the taxation of citizens' incomes in Russia was progressive, and there was a tax rate scale: 12% for incomes less than 50,000 rubles. per year, 20% - from 50,000 to 150,000 rubles; and 30% - over 150,000 rubles.

Under tax period

refers to the period of time after which the the tax base and calculate the amount of tax payable. Tax periods may vary for different taxes. So, in Russia, for value added tax, the tax period is a quarter, for personal income tax - a calendar year.

All taxes can be divided into two main categories: direct and indirect. This division has been known since antiquity, but its criteria are not unambiguously defined. In general, to direct taxes

It is customary to attribute such taxes that are paid by the taxpayer from his income or property and are his direct contribution to the budget. Direct taxes are historically an earlier form of tax payments. In modern conditions, these include income tax, personal income tax, property tax and others.

Indirect taxes

- These are taxes on goods and services that are levied by including the tax in the price of the goods (service tariff).

These include value added tax, excises, customs duties. A feature of indirect taxes is that they arise from economic acts, turnovers, financial transactions and aim to shift the tax burden from producers of goods or services to their consumers. However, in practice, such an arrangement is not always achieved.

One of the key issues in the theory and practice of taxation is the question of the distribution of the tax burden between economic agents. To illustrate this problem, consider a simple example. Assume that the price of a box of chocolates is 50 rubles, and the state imposes a sales tax of 5 rubles. from each box. It is assumed that the burden of this tax will fall entirely on the buyers of sweets in the form of a price increase. Not wanting to cut profits, the producer of the goods will initially raise the price of the goods by the amount of the tax, from 50 to 55 rubles. However, not all consumers will be ready to buy it at a higher price, some of them will prefer to reduce their consumption of sweets. In order to ensure the normal volume of sales, the manufacturer will be forced to reduce the price, let's say up to 53 rubles. for a box. The income received by the manufacturer from the sale of each box will be equal to 53 - 5 = 48 rubles. Thus, compared with the initial situation, his income is reduced by 2 rubles. Consumers also bear certain losses, since they are forced to pay for a box of chocolates for 3 rubles. more than before the tax. As a result, we see that not everything was transferred to the consumer tax burden, but only a part of it. In theory, it is shown that such a distribution of the tax burden between the producer and consumer of goods (tax placement) is determined by the characteristics of supply and demand of taxable goods.

This example shows that it is necessary to distinguish between the concepts of legally established and actual tax burden. The legally established tax burden is determined on the basis of who is entrusted with making tax payments to the state budget in accordance with applicable law. However, for a more in-depth analysis, it is not enough to establish who is formally a taxpayer. It is necessary to study the distribution of the actual tax burden based on the impact that the tax has on the distribution of income in the economy.

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In 2015 and for the last 14 years, a unified tax collection system has been operating in Russia. A rate of 13% is applied, and it is equal for citizens with any income level. Most countries today use progressive (sometimes even extreme) taxation, establishing a gradation of income levels, and levying personal income tax accordingly.

The essence of progressive taxation

Income taxation of citizens' income is applied in all developed countries. However, in the vast minority of cases, the tax rate is fixed. More often, a progressive income tax is used - it is levied at a rate, the amount of which directly depends on the amount of income.

At present, a flat (single) taxation scale is applied in Russia. A fixed rate of 13% for residents of the country is used regardless of the amount of profit, the sources of its receipt and the status of the payer.

A single scale today exists in Estonia, Ukraine, Georgia, Bulgaria, Hong Kong, Mongolia, Lithuania and other countries. The progressive income tax rate is used in many European countries. France is a case in point, with extreme progressive taxation.

From the income of citizens up to 6000 euros (very low level) no tax is charged at all. The highest rate of 45% is valid for incomes at the level of 150 thousand - 1 million euros. Since 2013, a 75% rate has been imposed on the income of millionaires with an income level above $1 million.

in year. Instead of the planned coverage of the budget deficit, such a step by the government led to an outflow of capital from the country.

In the UK, the rate fluctuates between 14-45%. Most high stakes for the highest possible profit, they operate in Sweden (56.6%), Israel (57%), the Netherlands (52%) and France. At the same time, developed countries can boast of low rates for low incomes - the US - 10%, China - 5%.

Pros and cons

The flat taxation scale has been in effect in the Russian Federation since 2001 at a rate of 13%. The increased 35% rate applies exclusively to non-residents. And, nevertheless, over the past decades, the question of introducing a progressive income tax rate in the Russian Federation has been regularly raised.

Almost everyone is expected to benefit from such an innovation:

  • First of all, the budget will be filled and, at least for the most part, its deficit will be covered. However, the experience of France suggests that not everything is so simple.
  • Stabilization regional budgets. Many taxes and fees that were previously transferred in whole or in part to the local treasury, in last years began to flow in full to the state budget (for example, the tax on the extraction of minerals). There is a trend of a lack of money "on the ground", which would be solved by increased tax revenues.
  • Establishment of social justice.

    In just two years - 2005-2007 - the number of Russian millionaires has tripled. And in the crisis year of 2008, the number of ruble billionaires more than doubled. United personal income tax rate, naturally, causes dissatisfaction, since the same 13% taxpayers transfer from an income of 20 thousand rubles and 2 million rubles in the general manner.

But there are also disadvantages of the possible introduction of a progressive scale:

  • enrichment local budgets capitals and major cities and impoverishment remote regions- taxation is carried out at the place of employment, not residence;
  • the need for citizens to independently report on income with all administrative costs;
  • tax evasion, a return to gray wages and shadow business;
  • an increase in unemployment, lack of incentives to work, a decrease in investment.

Is it possible to introduce a progressive scale in Russia?

This year, State Duma deputies submitted a proposal to introduce a progressive income tax in Russia as well. The following is suggested:

  • setting the previous rate at 13% for income not exceeding 24 million rubles for 12 months;
  • for incomes exceeding this mark, it is proposed to use a rate of 25%;
  • with "earnings" of 100-200 million a year, the rate will be 35%;
  • if the income exceeded 200 million rubles, the rate will be equal to 50%, that is, half of the citizen's total income.

Disputes do not subside about the fairness and expediency of the planned innovations. It is assumed that the use of such a progressive system will allow the profits of large organizations and enterprises to be directed to their own development and modernization, and not to the personal enrichment of the actual leaders.

However, there are also pessimistic forecasts. For example, the wealthiest citizens of the Russian Federation, who, like all other taxpayers, pay fees at their place of work, can simply register companies in another jurisdiction where taxation will not force them to “halve” profits.

PROPORTIONATE TAX

(proportional tax) A tax in which the amount subject to withdrawal is proportional to the size of the tax base. Thus, the proportional tax belongs to the number of taxes with a single rate. See: progressive tax.

PROPORTIONATE TAX

(proportional tax) A tax in which the amount to be withdrawn is proportional to income. The tax system could be almost proportional with a flat rate of income tax, with few exceptions, and indirect taxes would be levied on the basis of the same rates for the greatest number of goods and services.

Can be used when repeating the topic "Economics" in preparation for the exam. A selection of tests from various sources contains tasks of all types of tasks encountered in the exam. There is a training option and a control option.


"Control on the topic of Economics with answers"

Control on the topic "Economics".

production factor

Characteristic

…………………………

Answer: labor

Answer: commercial organization

1)

numbers s, under which they

digital

numbers , under which they are listed.

numbers under which they are listed.

numbers under which they are listed.

Answer: 345.

Write in the table the selected numbers under the corresponding letters.

EXAMPLES TYPES OF FIRM COSTS

B) shipping costs

D) fuel costs

Write in the table the selected numbers under the corresponding letters.

SIGNS TYPES ECONOMIC SYSTEMS

Write in the table the selected numbers under the corresponding letters.

D) balanced

D) crawling

Write in the table the selected numbers under the corresponding letters.

B) consumer expectations

D) prices for related goods

D) the number of manufacturers

Write in the table the selected numbers under the corresponding letters.

Answer: 12112

D) excess

Write in the table the selected numbers under the corresponding letters.

fry under which they are listed.

1) stagnant 4) cyclic

2) frictional 5) seasonal

3) structural c) hidden

Answer: 135.

digital ry under which they are indicated.

6) Studying the economy of the region.

S numbers, p about which they are indicated.

1) consumer income growth

S R - the price of the product, Q -

write down numbers under which they are listed.

1) income growth

3) increase in the price of pork

)

D R - commodity price. Q

S 1 . (On the chart R - the price of the product, Q

4) income growth of the population

R- the price of the product, Q -

1) consumer income growth

one

List of terms:

The words in the list are given in the nominative case. Each word can only be used one

List of terms:

The table below lists the letters that represent the missing words. Write down in the table under each letter the number of the selected vamp word.

words in in once. Choose sequentially one word after another, mentally filling in each gap. Please note that there are more words in the list than you need to fill in the gaps.

List of terms:

1) loan 4) investment 7) property

To record answers to the tasks of this part (21-29), use the ANSWER FORM No. 2

First write down the task number (21. 22, etc.), and then a detailed answer to it. Write your answers clearly and legibly.

in

O.I.

market economy.

Answer: (For examples state regulation market economy can be given: reduction by the Central Bank of the size of the discount rate of interest (regulation of monetary relations); increase in indirect taxes on a number of goods (regulation of taxation); adoption of a law on minimum size wages ( legal regulation legal relations), etc.)

40. Analyze the situation.

Answer: (Because the cost of labor in Western countries is very high, the American manufacturing company cell phones preferred to transfer production to those countries that have a cheaper and more skilled labor force (for example, China and countries of Eastern Europe. Such a transfer of production indicates such a global process as the globalization of the economy)

29. 1. Economics

29.3 Economy.

29.4 Economy

View document content
"Control on the topic of Economics"

Control on the topic "Economics".

    Write down the missing word in the table.

production factor

Characteristic

…………………………

the use in the process of production of goods and services of the physical and mental abilities of people

money, knowledge, facilities, equipment used in the production of goods, services

Answer: ___________

2. In the row below, find a concept that is general for all

other concepts presented. Write down the word (phrase).

Production cooperative; fellowship of faith; commercial organization; joint-stock company; state unitary enterprise.

Answer: _____________________

3. Below is a list of terms. All of them, with the exception of two, refer to the concept of "manufacturer".

1) emission; 2) profit; 3) costs; 4) devaluation: 5) competition; c) investments.

Find two terms that “drop out” of the general series, and write down the numbers under which they are indicated in the table.

Answer: _____________

4. Select the correct statements about globalization and write down numbers s, under which they

1) International economic integration is one of the directions of globalization.

2) The process of globalization contributes to the development of cultural and historical specificity different countries.

3) The transition from an industrial society to an information society created the prerequisites for the emergence of the phenomenon of globalization.

4) Globalization stimulates the implementation of extreme actions in politics by states. 5) The positive consequences of globalization include the concentration of efforts

on the development of new advanced technologies.

Answer:_______________

5. Match the examples with the activities they illustrate: for each position given in the first column, match the corresponding position from the second column.

EXAMPLES OF ACTIVITY TYPES OF ACTIVITY

A) modernization transport infrastructure 1) practical

B) implementation of scientific discovery 2) spiritual

B) small business investment

D) implementation of global modeling

D) holding economic reforms in society

Write in the table the selected numbers under the corresponding letters.

Answer: _________________

6. Select the correct judgments about inflation and write down digital ry under which they are indicated.

1) The issue of money is the most effective method of reducing inflation.

2) The consequence of inflation is a decrease in the income of those who pay debts at fixed interest rates.

3) One of the immediate causes of inflation is due to excessive monopolization of prices and costs.

4) Depending on the causes, demand-pull inflation and cost-push inflation are distinguished.

5) The danger of inflation lies in the fact that savings depreciate, the standard of living of the population decreases.

Answer:________________

7. Select the correct judgments about economic growth and write down numbers , under which they are listed.

1) Extensive the economic growth It is provided due to more rational use of the former volume of resources.

2) Economic growth is facilitated by an increase in the scale of production to a certain limit, which allows saving resources and increasing output.

3) Intensive factors of economic growth include an increase in the physical capital of firms.

4) Intensive factor of growth and development modern economy is high quality human capital.

5) Stable economic growth is possible due to the widespread introduction of innovations.

Answer: ______________

8. Select the correct judgments about factors of production and factor income and write down numbers under which they are listed.

1) The factors of production that a person uses to create various goods are limited at any given time.

2) Land and labor as factors of production hinder the increase in the volume of economic benefits.

3) Each factor of production is capable of bringing income to its owner.

4) Distinctive feature entrepreneurship as a factor of production is the adoption of the initiative to combine the factors of production into a single process.

5) Reason for receiving factor income is the pursuit of maximum performance.

Answer:_________________

9. Select the correct judgments about financial institutions and write down the numbers under which they are indicated.

1) central bank carries out the issue of money and is the main link in the financial and credit system of the country.

2) All financial institutions accept deposits.

3) pension funds specialize in sales credit consumer goods in installments and issuance consumer loans.

4) The central bank sets the discount rate.

5) Financial institutions provide funds transfer and lending services.

Answer: ________________

10. Select the correct judgments about the role of the state in a market economy and write down numbers under which they are listed.

1) In a market economy, the state sets prices for all goods and services.

2) The state in market conditions carries out centralized planning of production.

3) The state in a market economy satisfies the needs in public

goods or public goods.

4) In a market economy, the state protects the interests of owners.

5) State intervention in the economy is associated with imperfections in the market mechanism.

Answer: ________________

11. Select the correct judgments about taxes and write down the numbers under which they are indicated.

1) Taxes fill the state budget and pay state expenses.

2) Indirect taxes include personal income tax. inheritance tax.

3) Taxes are directed to support the low-income segments of society through a partial redistribution of funds.

4) Direct taxes, unlike indirect taxes, are mandatory.

5) Direct taxes are taken directly from the income of the taxpayer

Answer: ______________

12. Match examples and types economic systems they illustrate: for each position given in the first column, match the corresponding position from the second column.

EXAMPLES TYPES OF ECONOMIC SYSTEMS

A) In country R. manufacturers compete 1) traditional for the most favorable conditions

production and sale of goods 2) command

B) In country N. in conditions of free enterprise among consumers 3) the market has the widest choice of goods and services

B) the only producer and seller of goods and services in country K. is the state, private enterprise is prohibited

D) in country A. the state centrally distributes the factors of production and sets the prices of goods and services

D) the basis of the country's economy D. - Agriculture, the land belongs to tribal communities and is cultivated by them

Write in the table the selected numbers under the corresponding letters.

Answer: ________________

13. Establish a correspondence between the examples and the types of costs of the company in the short term, which they illustrate: for each position given in the first column, select the corresponding position from the second column.

EXAMPLES TYPES OF FIRM COSTS

A) purchase of semi-finished products 1) permanent

B) entertainment expenses 2) variables

B) shipping costs

D) fuel costs

D) the cost of retraining personnel

Write in the table the selected numbers under the corresponding letters.

14. Establish a correspondence between the signs and types of economic systems to which they relate: for each position given in the first column, select the corresponding position from the second column.

SIGNS TYPES ECONOMIC SYSTEMS

A) prices for goods are determined by the ratio 1) command demand and supply 2) market

B) the main means of production belong to the state

B) economic proportions are set centrally

D) the development of production is based on the competition of producers

D) periodically there is a shortage of goods

Write in the table the selected numbers under the corresponding letters.

Answer: _______________________

15. Establish a correspondence between the types of inflation and the basis for their classification; for each position given in the first column, select the corresponding position from the second column.

TYPES OF INFLATION BASIS OF CLASSIFICATION

A) discoveries 1) the nature of the flow

B) galloping 2) dependence on the rate of price growth

C) suppressed 3) the degree of divergence of price increases for various product groups

D) balanced

D) crawling

Write in the table the selected numbers under the corresponding letters.

Answer: _______________________

16. Establish a correspondence between the factors of influence (on supply and demand) and elements market mechanism: for each position given in the first column, match the corresponding position from the second column.

FACTORS OF INFLUENCE ELEMENTS OF THE MARKET MECHANISM

A) religious preferences 1) demand

B) resource prices 2) supply

B) consumer expectations

D) prices for related goods

D) the number of manufacturers

Write in the table the selected numbers under the corresponding letters.

Answer: _______________________

17. Establish a correspondence between the types of markets and the basis of their classification: for each position given in the first column, select the corresponding position from the second column.

TYPES OF MARKETS BASIS OF CLASSIFICATION

A) retail 1) nature of sales

B) oligopoly 2) saturation level

R ) equilibrium 3) type of competition

D) excess

D) monopolistic competition

Write in the table the selected numbers under the corresponding letters.

Answer: _______________________

18. Due to the installation of cash machines in the trolleybus to pay for the fare, conductor F.

was fired from the fleet and completely lost his job. For a year and a half he could not

find a full-time job, doing temporary odd jobs at a nearby grocery store. During the summer months, he took a job at construction company which generated income.

Choose from the list of characteristics associated with the unemployment of this citizen, and write down the qi fry under which they are listed.

1) stagnant 4) cyclic

2) frictional 5) seasonal

3) structural c) hidden

Answer: ___________________

19. In the country of D., a two-level banking system, in which the Central Bank occupies the top level. What features are related to Central bank? Write down the numbers under which they are indicated.

1) granting a loan secured by property collateral

2) licensing activities financial institutions

3) granting loans commercial banks

4) attraction and storage of free Money population

5) service of settlements of enterprises

6) establishment of the norm of required reserves

Answer: ____________________

20. The state of Poland seeks to satisfy the purchasing needs of the population of its country by using foreign trade. By what signs can it be established that this state is pursuing a policy of free trade in the field of foreign trade? write down digital ry under which they are indicated.

1) Implementation of the protection of national producers.

2) Raise customs duties for import.

3) Attracting foreign manufacturers.

4) The consequence is a fall in domestic production.

5) The result is an increase in employment in the national economy.

6) The result is a struggle to improve the quality and efficiency of production.

Answer: ____________________

21. Fund "L." deals with the state and development of the economy as a whole, the economic health of the country and the world. By what signs can one establish that we are talking about macroeconomics? Write down the numbers under which they are indicated.

1) Deal with the problem economic crises.

2) Investigates the influence of prices on individual elements of the economy.

3) Considers the action of three subjects economic life: firms, household and states.

4) Studying the issues of increasing the employment of the population.

5) Analyzes the processes of production and consumption of individual goods in individual markets.

6) Studying the economy of the region.

Answer: ___________________

22. The graph shows the change in supply in the kitchen furniture market: the supply curve has moved from position S to position S 1. (On the graph P - price of goods, Q - quantity of goods). Which of the following factors can cause such a change? write down numbers, p about which they are indicated.

1) consumer income growth

2) lower prices for kitchen furniture

3) reducing the cost of components for kitchen furniture

4) lower taxes on kitchen furniture manufacturers

5) the growing popularity of new models of kitchen furniture.

Answer:________________.

23. The graph shows the change in supply in the pork market: the supply curve has moved from position S to position S 1. (On the graph R - the price of the product, Q - quantity of goods.) Which of the following factors can cause such a change?

write down numbers under which they are listed.

1) income growth

2) increase taxes on importers of pork

3) increase in the price of pork

4) decrease in prices for chicken meat 5 ) reduction in the number of pork processors

Answer: ____________________

24. The graph shows the change in demand in the furniture market: demand curve D moved to a new position D 1. (On the graph R - commodity price. Q - quantity of goods.) Which of the following factors can cause such a change? Write down the numbers under which they are indicated.

1) decrease in consumer income

2) higher taxes on furniture manufacturers

3) increase in the volume of transport services

4) waiting for the start of the Christmas sales

5) cost reduction for furniture manufacturers

Answer: ____________________

25. The graph shows the change in supply in the housing market: the supply curve has moved from position S to position S 1 . (On the chart R - the price of the product, Q - quantity of goods.) Which of the following factors can cause such a change? Write down the numbers under which they are indicated.

1) development of lending programs for the purchase of apartments

2) increase in profits for sellers of housing under construction

3) ruining a row construction firms

4) income growth of the population

5) value increase building materials

Answer:____________________

26. The graph reflects the change in supply in the market banking services: the supply curve has moved from position S to position S 1 (On the graph R- the price of the product, Q - quantity of goods). Which of the following factors can cause such a change? Write down the numbers under which they are indicated.

1) consumer income growth

2) the ruin of several large banks

3) increase in the number of clients in the banking sector

4) growing popularity of banking services

5) increase tax burden to the banking sector

Answer:______________________

27. In the course of sociological surveys of adult residents of countries Z and Y, they were asked to estimate the number of domestic and imported products on store shelves in their localities.

The results obtained (in % of the number of respondents) are presented in the form of a diagram.

Find in the above description the conclusions that can be drawn on the basis of the diagram, and write down the numbers under which they are indicated.

1) The share of those who noted that there are more domestic products in stores is less in country Z than in country Y .

2) The share of those who noted that there are more imported products in stores is higher in country Z than in country Y .

3) In country Z, half of the respondents noted that the stores have an approximately equal number of domestic and imported products.

4) Equal shares of respondents in both countries found it difficult to estimate the number of domestic and imported products in stores.

5) In country Y, the same proportions of respondents noted that there are more imported products in stores and that there are approximately equal numbers of domestic and imported products in stores.

Answer:____________________

28. Read the text below, in which a number of words are missing. Choose from the proposed list of words that you want to insert in place of the gaps.

Stock __________(A) is the place where the sale and purchase takes place

valuable papers. Its activities in developed countries are under strict control by ____________ (B). From the average ____________ (C) transactions concluded on it, ____________ (D) securities (shares and ____________ (D)) issued by individual ____________ (E) are added.

The words in the list are given in the nominative case. Each word can only be used one pa h. Choose sequentially one word after another, mentally filling in each gap. Please note that there are more words in the list than you need to fill in the gaps.

List of terms:

1) rate 4) state 7) stock exchange

2) contract 5) company 8) information

3) price 6) infrastructure 9) bond

The table below lists the letters that represent the missing words. Write down in the table under each letter the number of the selected vamp word.

Answer: _______________________

29. Read the text below, in which a number of words are missing. Choose from the proposed list of words that you want to insert in place of the gaps.

Monetary policy is the government's policy through the Central Bank.

measures in the field of monetary circulation and ____________ (A) aimed at ensuring

sustainable, efficient functioning of the economy. The purpose of the monetary

policy - helping the economy to achieve a level of ____________ (B) that

will provide full ____________ (C) and absence of ____________ (D). Operations in the open

the market is held by the Central Bank, which sells government securities, paying high __________ (D) on them, attracts funds from investors to cover the budgetary ___________ (E)”.

The words in the list are given in the nominative case. Each word can only be used one once. Choose sequentially one word after another, mentally filling in each gap. Please note that there are more words in the list than you need to fill in the gaps.

List of terms:

1) interest 4) deposit 7) mortgage

2) deficit 5) production 8) inflation

3) employment 6) credit 9) modernization

The table below lists the letters that represent the missing words. Write down in the table under each letter the number of the selected vamp word.

Answer: _______________________

30. Read the text below, which skipped a number of layers. Choose from the proposed list of words that you want to insert in place of the gaps.

"International capital migration is carried out in three main forms: direct private ___________ (A), public __________ (B), loans from international financial organizations. This takes into account such characteristics of the local market as its availability, the quality of the labor force, currency risk, protection of intellectual ___________( C), state ___________ (D) and much more.To attract investments and ___________ (D) in the most backward (problem) regions, territories with a preferential economic regime are created - free economic _____ (E).

words in The list is given in the nominative case. Each word can only be used once in once. Choose sequentially one word after another, mentally filling in each gap. Please note that there are more words in the list than you need to fill in the gaps.

List of terms:

1) loan 4) investment 7) property

2) technology 5) license 8) area

3) service b) zone 9) settlement

The table below lists the letters that represent the missing words. Write in the table under each letter the number of the word you have chosen.

Answer: _______________________

To record answers to the tasks of this part (31-29), use the ANSWER FORM No. 2

First write down the task number (31. 32, etc.), and then a detailed answer to it. Write your answers clearly and legibly.

Read the text and complete tasks 31-34.

“...Modern labor is intensifying. The logic of movement towards success, towards access to goods determines the spontaneous, spontaneous growth of the volume of labor in life of modern man. Labor is condensed in time, and also multiplies - doubles, triples, etc. The modern worker - a qualified specialist, who has been preparing the possibility of his career for a long time, with great effort, is less and less able to control the process of consumption by society "of his labor. “Investments should pay off, and preferably as soon as possible. And therefore, a person, satisfied with the demand for his work, is drawn into an increasing number of labor practices. "Proliferating" labor inevitably becomes more superficial.

Alienation of labor continues. Although it takes on new forms. So far, we have been talking about one - internal - form of alienation due to the complication of the perception of labor by those who are in demand, employed and, therefore, in a privileged position.

Another form of alienation of labor is external, literal unemployment. (...) It begins from the moment when labor goes beyond natural production, develops in an industrial society and acquires a completely special character in a post-industrial society. First of all for account of what is growing powerfully ”(Kozlova O.I. Labor in social life // Social and humanitarian knowledge. 2003. No. 6. pp. 111-112.),

31. Based on the text, write down the signs of modern labor.

32. Using the content of the text, complete the table.

Forms of alienation of labor

Internal

Their essence.

35. What meaning do social scientists invest in the concept of "inflation"? Drawing on the knowledge of the social science course, make two sentences: one sentence containing information about the types of inflation, and one sentence revealing one of the possible measures of anti-inflationary policy.

36. Open on three examples various manifestations of state regulation

market economy.

37. Name any three tasks Russian government on the development of market relations in the economy and illustrate each of them with an example.

38. Name two types of company costs in the short run and illustrate each of them with an appropriate example.

39. Name any three factors that affect the change in demand, and illustrate each of them with an appropriate example.

40. Analyze the situation.

The US cell phone company has cut 15,000 jobs and moved much of its production to China and Eastern Europe (the company cut 25,000 jobs in the previous two years). At the same time, unemployment in the United States is currently 9 percent.

What are the reasons for this company policy? Name the global process, the manifestation of which are the given and similar facts.

41. You are instructed to prepare a detailed answer on the topic "Unemployment". Make a plan according to which you will cover this topic. The plan must contain at least three points, of which two or more are detailed in sub-points.

Define the problem. Pick up arguments.

29. 1. Economics

“Business is a combination of war and sport” (A. Morois).

29. 2. Not for gold and silver, but only for labor initially all the riches of the world were acquired. (A. Smith).

29.3 Economy.

Raising the technical level of industry increases its capabilities, its competitiveness” (M. Konotopov).

29.4 Economy

“If there are too many poor people, then state spending will increase greatly, which will immediately affect the well-being of other segments of the population” (A. Kravchenko).

Choose the correct judgments about taxes and write down the numbers under which they are indicated.

1) Taxes fill the state budget and pay state expenses.

2) Indirect taxes include personal income tax, inheritance tax.

3) Taxes are directed to support the low-income segments of society through a partial redistribution of funds.

4) Direct taxes, unlike indirect taxes, are mandatory.

5) Direct taxes are withdrawn directly from the income of the taxpayer.

Explanation.

Taxes serve both as a source of replenishment of state revenues and as a lever of state influence on the market economy. Therefore, the creation of an effective taxation system is one of the most important tasks of any country. The main element of the tax system are taxes. Taxes are obligatory payments levied by the state from legal entities and individuals in order to meet public needs. The tax system is a legally fixed set of taxes, payments, principles of their construction and methods of collection. The tax system is based on the following principles:

Universality - tax coverage of all legal entities and individuals with income, property.

Mandatory. Legal entities and individuals subject to taxes are obliged to pay them within a strictly specified time frame, violation of the deadlines or deviation from payment is punishable by law.

Equal tension, i.e., the collection of taxes at uniform rates, regardless of the subjects of taxation.

Single time - preventing the object of taxation from being taxed more than once.

Stability. The rates of tax payments and the procedure for their deduction should not change frequently.

Simplicity and accessibility.

Flexibility. The tax system should stimulate the development of priority sectors of the economy.

Justice.

In the theory of taxation, the principles of horizontal and vertical justice are distinguished. The first assumes that taxpayers who are in equal economic situation must pay the same taxes. The second is that taxpayers who are in an unequal position must pay unequal taxes. The tax system contains the following elements:

The subject of the tax (taxpayer) is a legal or natural person who is legally obliged to pay taxes.

A tax bearer is a person from whose income the tax is paid.

The source of the tax is the means from which the tax is paid (profit, wages, etc.).

Taxation unit - a unit of measurement of the object of taxation (ruble, hectare, etc.).

Tax rate - the amount of tax per unit of taxation.

Tax benefits - reduction of tax rates, exemption from taxation of certain elements of the object of tax (for example, depreciation), exemption from taxes, etc. They are established, like a tax, in the manner and under the conditions determined by legislative acts.

Tax payments - types and groups of taxes.

The tax base is the amount on which the tax is levied.

Tax burden - the ratio of the tax amount to income.

To date, two main concepts of taxation have been formed: the concept of benefits received (the benefit principle) states that those who receive more benefits from the state must pay higher taxes; the concept of solvency states that the amount of taxes should depend on the income received.

1) Taxes fill the state budget and pay for the state's expenses - yes, that's right.

2) Indirect taxes include personal income tax, inheritance tax - no, that's not true.

3) Taxes are directed to support the low-income segments of society through a partial redistribution of funds - yes, that's right.

4) Direct taxes, unlike indirect taxes, are mandatory - no, that's not true.

5) Direct taxes are taken directly from the income of the taxpayer - yes, that's right.