ESAF – 2000 – RECEITA FEDERAL – TÉCNICO – LÍNGUA INGLESA – CONCURSO PÚBLICO – PROVA COM GABARITO.

❑ PROVA DE LÍNGUA INGLESA: ESAF-2000-RECEITA FEDERAL-TÉCNICO-11/11/2000.

www.esaf.fazenda.gov.br.

❑ ESTRUTURA-PROVA:

➭ 15 Multiple Choice Questions / 5 Options Each Question.

➭ Text (1) – Deficit spells trouble |

➭ Text (2) – Taxing developments |

➭ Text (3) – The internet’s days as a tax-free zone are numbered |

❑ PROVA:

• TEXTO 1: Read the text below in order to answer questions 16 to 20:

Deficit spells trouble

The US economic expansion, which has already achieved an unprecedented period of unbroken growth, continues to stride ahead. But there could be trouble on the way.

Robert Siddles, head of the US equities at Gartmore, says: “There has only been one recession in the last 16 years in the US, where there has been strong growth and unexpectedly low inflation”.

He explains the economic picture has been almost perfect: “Murphy’s law is working in reverse”, Siddles says about the US economy. He explains: “If it can go right, it will go right”.

But he is concerned about the level of the current account deficit, which is running out at about 5% of the gross domestic product.  But Siddles adds: “The problem with the current account deficit may not be quite as bad as it appears. The government is borrowing less and the health of the economy is supporting the deficit”. 
👉 Questão  16 
Which aspect of the US economy is seen as worrying? 
a) Its foreign policy
b) Its present account deficit
c) Its tax regulations
d) Its stockmarket
e) Its present elections

R E S P O S T A :   B

• Qual aspecto da economia dos EUA é visto como preocupante? 

a) Its foreign policy

• Sua política externa
b) Its present account deficit

• Seu déficit em conta atual
c) Its tax regulations

• Seus regulamentos fiscais
d) Its stockmarket

• Seu mercado de ações
e) Its present elections

• Suas atuais eleições
👉 Questão  17 
The author says that the US economic expansion continues to stride ahead, which means it continues to 
a) grow
b) shrink
c) be analysed
d) affect the world
e) dominate

R E S P O S T A :   A

• O autor diz que a expansão econômica dos EUA continua avançando, o que significa que continua... 

a) grow

• crescer
b) shrink

• encolher
c) be analysed

• ser analisado
d) affect the world

• afetar o mundo
e) dominate

• dominar 

👉 Questão  18 
Paragraph 2 suggests that an expanding economy  might be expected to bring 
a) recession
b) unemployment
c) inflation
d) surplus workers
e) a trade deficit

R E S P O S T A :   C

•

👉 Questão  19 
According to Robert Siddles, the government 
a) must borrow less money
b) has increased interest rates
c) should lend more money
d) is lending much less
e) is bearing the deficit

R E S P O S T A :   E

•

👉 Questão  20 
The  overall  picture  the  text  gives  of  the US economy is one of 
a) absolute euphoria
b) dark pessimism
c) galloping inflation
d) qualified optimism
e) impending recession

R E S P O S T A :   D

•

• TEXTO 2: Read the text below in order to answer questions 21 to 25:

Taxing developments

Up until 5 April 1999, investors received dividends from stocks and shares net of a tax credit of 20%. This 20% tax is paid by the company declaring the dividend to the Inland Revenue as Advance Corporation Tax.

Until the July 1997 Budget, all those who did not pay tax, such as individuals with low incomes, pension shemes and Pep investors, could reclaim this tax credit from the Inland Revenue. The 1997 measures immediately ended the right of pension funds to reclaim this tax, and in April 1999 non-tax payers were no longer able to reclaim this credit either.

Furthermore, from 6 April 1999, the tax credit on dividends was reduced to 10% and Pep and Isa investors are only allowed to reclaim this 10% tax credit, not the previous level of 20%.
👉 Questão  21 
According to the text, changes to Inland Revenue rules on the taxation 
a) have been made
b) have not been made
c) had to be postponed
d) will soon be implemented
e) might soon take place

R E S P O S T A :   A

•

👉 Questão  22 
Which alternative below is not mentioned as having once been eligible for a credit rebate? 
a) Pension schemes
b) Pep investors
c) Pension funds

d) Individuals with low incomes
e) Individuals with high incomes

R E S P O S T A :   D

•

👉 Questão  23 

The tax credit on dividends has been 
a) below 10%
b) decreased to 10%
c) increased by 10%
d) higher than 10%
e) above 10%

R E S P O S T A :   B

•

👉 Questão  24 
According to the author, the Inland Revenue 
a) receives dividends from stocks and shares
b) might reclaim tax credit from the Federal Revenue

c) used to pay tax credits up to 5 April 1999
d) must declare its dividends
e) collects taxes from non-taxpayers

R E S P O S T A :   C

•

👉 Questão  25 
The tax credit referred to in the first sentence of the text is a 
a) tax deducted at source before dividends are paid to investors
b) welfare benefit given by the government to poor people
c) quantity charged by Corporate investors for their services
d) special allowance given to rural old age pensioners

e) discount tax rate for investors who declare their assets

R E S P O S T A :   A

•

• TEXTO 3: Read the text below in order to answer questions 26 to 30:

The internet’s days as a tax-free zone are numbered

The sales tax, also known as the excise tax, is one of the oldest, and therefore one of the most reviled, of all levies. Revolutions and rebellions have been fought over it. But the battle today over whether to tax Internet sales, while not violent, is as heated as any. Even Republicans, who almost never disagree about taxes, are at each other’s throats on the issue. Virginia governor Jim Gilmore opposes new taxes on e-commerce as a way to spur the Net, while Utah governor Michael Leavitt thinks online sales must be taxed to keep state and local governments solvent. A congressional commission that was supposed to settle the issue ended in deadlock earlier this year. 

Citizens have every right to grouse about the ill effects of sales taxes on Net growth, but the right of governments to impose them isn’t in dispute. What’s more, lawmakers don’t have much of a policy reason not to apply a sales tax to commerce over the Internet.

Thus the surprise of the Internet debate: Despite all the hyperbole pouring out of the mouths of politicians lately, cyberspace almost certainly won’t remain a (nearly) tax-free zone forever. For now, the federal government has imposed a moratorium on new Internet taxes through October 2001. 
👉 Questão  26 
In connection with taxation of e-commerce, the text does not mention 
a) Republicans
b) unions
c) legislators
d) citizens
e) a congressional commission

R E S P O S T A :   B

•

👉 Questão  27 
In the present context, levies are 
a) issues
b) regulations
c) technologies
d) policies
e) taxes

R E S P O S T A :   E

•

👉 Questão  28 
According to the headline of the text, a tax-free zone 
a) will surely remain untouched
b) may remain forever
c) is going to be implemented
d) will not survive for much longer
e) might soon be devised

R E S P O S T A :   D

•

👉 Questão  29 
Concerning the issue of taxing e.commerce, a congressional commission 
a) was finally able to reach an agreement
b) will soon be settled
c) was not able to reach an agreement
d) may at last come to an agreement
e) is now coming to an agreement

R E S P O S T A :   C

•

👉 Questão  30 
When the author states that the sales tax is one of the most reviled of all levies, he means that it 
a) is well-accepted by tax-payers
b) has not been legally enforced
c) is one of the highest of all tariffs
d) is one of the most unpopular taxes
e) is one of the heaviest interest rates

R E S P O S T A :   D

• Quando o autor afirma que o imposto sobre vendas é um dos mais injuriados de todos os impostos, ele quer dizer que...

a) is well-accepted by tax-payers

• é bem aceita pelos contribuintes
b) has not been legally enforced

• Não foi legalmente cumprido
c) is one of the highest of all tariffs

• uma das mais altas de todas as tarifas
d) is one of the most unpopular taxes

• é um dos impostos mais impopulares
e) is one of the heaviest interest rates

• é uma das taxas de juros mais pesadas