23 Dec 2017

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Question about Russian

Переведите текст (письменно).
The central purpose of the tax system in any country is to distribute the cost of financing
government activities as fairly as possible among the population. However, fair distribution of
taxes is considered to be one that imposes taxes on people in accordance with their ability to pay,
as measured by social acceptable index of economic capacity. The personal income tax is the
only significant component of the tax system which has at least the potential of being completely
“fair”, in the sense that taxes paid by different individuals can be explicitly related to their
society determined ability to contribute to the financing of government activity. Only the
personal income tax takes explicitly into account those personal characteristics of the taxpayer
which are considered the most relevant to his ability to pay.
The essential role of the personal income tax system is thus to treat different people
equitably, as equity is defined in the society in question. The ideal is to tax those with the same
capacity to pay at the same rate, while levying heavier taxes on those with greater capacity than
on those with less capacity.

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