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

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

3. Revision of the last session
Saying numbers

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

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

6. What are Taxes?
Unit 1

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

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

9. 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

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

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

12. 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

13. 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

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

15. 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

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

17. Thank you for your attention!