1. English for Tax Administration 2
Lecturer: Miljen Matijašević
G10, room 6/I, Tue 11:30-12:30
Session 3

2. Revision of the last session
What are Taxes?

3. What are taxes? Provide a definition of tax! Who are taxes paid by?
What can be subject to taxation?
What is the purpose of taxation?
What is tax evasion?
What is the difference between direct and indirect taxes?

4. Translate into Croatian
corporate income tax
personal income tax
value-added tax
excise taxes
real estate tax
real property transfer tax
property tax
inheritance tax
gift tax
capital gains tax
sales tax

5. Translate into Croatian
corporate income tax – porez na dobit
personal income tax – porez na dohodak
value-added tax – porez na dodanu vrijednost
excise taxes – trošarine
real estate tax – porez na nekretnine
real property transfer tax – porez na promet nekretnina
property tax – porez na imovinu
inheritance tax – porez na nasljedstvo
gift tax – porez na darove
capital gains tax – porez na kapitalnu dobit
sales tax – porez na promet

6. What are Taxes?
(cont.)

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

8. Types of Taxes?
Unit 2

9. Classification of taxes
Taxes can be classified according to :
the tax base (i.e. what is taxed – personal, income, value, transaction, etc.)
who bears the ultimate burden (direct and indirect taxes)
the level of government to which the tax revenue belongs (local, county, state, federal taxes)
which section of the population they affect the most (progressive and regressive taxes)

10. Types of taxes Read the text on pp. 6-7
Do exercises II, III, IV and the translation task (pp. 7- 8)

11. Thank you for your attention!