Para melhorar ainda mais a compreensão do inglês, vamos pôr em prática o que sabemos e tentar resolver algumas questões do concurso para Auditor-Fiscal da Receita Federal .
Your answers to questions 21 to 24 must be based on the text below entitled “A dip in the middle”:
A dip in the middle
Source: The Economist (adapted)
Income tax has been paid in Britain for more than two centuries. First introduced by William Pitt the Younger to ﬁnance the war against Napoleonic France, it is the Treasury´s biggest source of revenue, raising 30% of tax receipts. It arouses strong political emotions, regarded as fair by some because it makes the rich pay a bigger share of their income than the poor, but unfair by others because it penalizes enterprise and hard work.
During the past 30 years, income tax has been subject to sweeping changes, notably the cut in the top rate from 98% to 40% under Margaret Thatcher between 1979 and 1988. Now another Conservative politician, George Osborne, is ﬂoating a radical reform to match that earlier exploit. The shadow chancellor announced on September 7th that he was setting up a commission to explore the possible introduction of a ﬂat income tax in Britain.
Introducing a ﬂat income tax into Britain would involve two main changes. At present, there are three marginal tax rates. These three rates would be replaced by a single rate, which would be considerably lower than the current top rate. At the same time there would be an increase in the tax-free personal allowance, currently worth 4,895 pounds.
21 - According to the text,
A) a commission introduced a flat income tax into Britain.
B) a war once justified the payment of income tax.
C) a flat income tax would be made up of three tax rates.
D) the reform would yield many economic benefits.
E) George Osborne has managed to introduce the singlerate.
22 - According to paragraph 2, Margaret Thatcher’s government brought in
A) major alterations to British income tax rates.
B) measures that made cosmetic changes only.
C) a tax system that discourages hard work.
D) proposals imitated by a shady politician.
E) a substantial increase in top taxation rates.
23 - The flat income tax
A) is intended to hinder enterprise and hard work.
B) would be below the present top rate.
C) ought to please low-earners and high-fliers.
D) must generate a cut in public spending.
E) might be financed by increases in other taxes.
24 - In paragraph 3, the author notes that the present tax-free personal allowance would
A) remain unchanged.
B) be cut.
D) be abolished.
E) be phased out.
Your answers to questions 25 to 27 must be based on the text below entitled “Flight of the French”:
Flight of the French
Source: Newsweek (adapted)
The Belgians call them “fiscal refugees”, but these refugees wear Chanel. They are runaways from high taxes in France. Officially, France has lost, on average, one millionaire or billionaire tax payer per day for tax reasons since 1997, when the government started trying to track capital flight. Privately, economists say the number is much higher. “The statistic is stupid,” holds French economist Nicolas Baverez. “It’s as if, to count contraband, you only counted what people declared at the border.”While much of Europe has revised its tax codes, France’s fiscal inertia is virtually begging its rich to leave. Holding dear its commitment to égalité and fraternité, France has bucked the trend in the European Union, where most member states have dropped the wealth tax since the mid-1990s. France went the opposite way in 1997 by abolishing a cap that limited the wealth-tax bill, which kicks in at incomes over 720,000 euros to 85% of a taxpayer’s income. The result: some pay more taxes than they earn in income.
25 - The text refers to France’s
A) historic decision to drop its wealth-tax.
B) recent proposal to suppress the wealth-tax.
C) commitment to prevent the so-called capital flight.
D) current fiscal policy in relation to the rich.
E) controversial attempt to penalize its fiscal refugees.
26 - The so-called ‘fiscal refugees’ are the
A) fleeing taxpayers.
B) successful shareholders.
C) well-known tax attorneys.
D) notorious smugglers.
E) top company executives.
27 - According to the author, France
A) might change its fiscal system.
B) must preserve its wealth tax.
C) has not changed its fiscal policy.
D) ought to slash its public spending.
E) could lose from a tax reform.
Your answers to questions 28 to 30 must be based on the text below entitled “The real medicine”:
The real medicine
Source: Newsweek (adapted)
People who survive a heart attack often describe it as a wake-up call. But for a 61-year old executive I met recently, it was more than that. This man was in the midst of a divorce when he was stricken last spring, and he had fallen out of touch with friends and family members. The executive´s doctor, unaware of the strife in his life, counseled him to change his diet, start exercising and quit smoking. He also prescribed drugs to lower cholesterol and blood pressure. It was sound advice, but in combing the medical literature, the patient discovered that he needed to do more. Studies suggested that his risk of dying within six months would be four times greater if he remained depressed and lonely. So he joined a support group and reordered his priorities, placing relationships at the top of the list instead of the bottom. His health has improved steadily since then, and so has his outlook on life. In fact he now describes his heart attack as the best thing that ever happened to him. “Yes, my arteries are more open,” he says. “But even more important, I´m more open.”
28 - According to the text, the executive
A) actually refused to eat right, exercise and avoid smoking.
B) seems to have increased his risk of early death.
C) agrees that medicine should focus primarily on drugs.
D) declined new choices and priorities in his life.
E) went further in his search for recovery and health.
29 - The advice given by the doctor is defined as sound. In other words, it
A) might be effective.
B) is reliable and effective.
C) is questionable.
D) should be looked into.
E) must be deeply researched.
30 - The text focuses on the relevance of
A) current scientific and technological advances.
B) studies carried out by obscure scientists.
C) preventive medicine in relation to some ailments.
D) a desirable change of attitude to life.
E) leading a healthy life in spite of loneliness.