English for Tax Administration 2 Lecturer: Miljen Matijašević G10, room 6/I, Tue 11:30-12:30 e-mail: miljen.matijasevic@gmail.com Session 2

Today’s session Revision – saying numbers Unit 1: What are Taxes?

Revision of the last session Saying numbers

Saying numbers - exercise Write out these numbers in full: 123,456.789 $49.99 1801 23,567,023.2532 $32.02 0.235 %

Saying numbers - exercise Write out these numbers in full: 345,892 0.199 €1,548,756.89 132,259 4,984.6518 75.975 %

What are Taxes? Unit 1

What are taxes? Think of words – verbs and nouns – that you associate with the word TAX

What are taxes? Who are taxes paid by? Who are taxes paid to? Why are taxes paid? What are taxes paid on?

What are taxes? a TAX may be defined as: a fee charged («levied») by a government on a product, income, or activity pecuniary burden laid upon individuals or property to support the government a compulsory payment that the state takes from persons and businesses with a view to financing public expenditure

What are taxes? What is the connection between the following terms and taxes: voluntary direct indirect evasion

What are taxes? Read the text on p. 3 (first two paragraphs) Underline any uknown words and phrases Translate the paragraphs

Common types of taxes corporate income tax (profit tax) personal income tax surtax value-added tax excise taxes (excise duties, special taxes) real estate tax real property transfer tax

Common types of taxes corporate income tax (profit tax) – porez na dobit personal income tax – porez na dohodak surtax – prirez value-added tax – porez na dodanu vrijednost excise taxes (excise duties, special taxes) – posebni porezi, trošarine real estate tax – porez na nekretnine real property transfer tax – porez na promet nekretnina

Common types of taxes (cont.) property tax inheritance tax gift tax capital gains tax consumption tax sales tax environmental tax

Common types of taxes (cont.) property tax – porez na imovinu inheritance tax – porez na nasljedstvo gift tax – porez na darove capital gains tax – porez na kapitalnu dobit (dobit od kapitala) consumption tax – porez na potrošnju sales tax – porez na promet environmental tax – ekološki porez, porez za zaštitu okoliša

Common types of taxes Read the definitions of the taxes in the text and translate them. Do exercises II, III and IV

Thank you for your attention!