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

❑ PROVA DE LÍNGUA INGLESA: ESAF-2000-RECEITA FEDERAL-AUDITOR FISCAL.

www.esaf.fazenda.gov.br.

❑ ESTRUTURA-PROVA:

➭ 10 Multiple Choice Questions / 5 Options Each Question.

➭ Text (1) – A HISTORY OF TAXATION |

➭ Text (2) – THE BRAZILIAN FISCAL STABILIZATION PROGRAM | 

➭ Text (3) – "In this world nothing is certain but death and taxes" | Benjamin Franklin, 1789 |

❑ PROVA:

❑ TEXTO 1: Read the text below in order to answer questions 46 to 50:

A HISTORY OF TAXATION

During the various reigns of the Egyptian Pharoahs tax collectors were known as scribes and for one period they even imposed a tax on the cooking oil consumed by their citizens.

The Athenians imposed a tax referred to as eisphora which was used to pay for special wartime expenditures. The Greeks were one of the few societies that were able to resend the tax once the emergency was over. When additional resources were gained by the war effort, the resources were used to refund the tax.

Athenians also imposed a monthly poll tax on foreigners, people who did not have both an Athenian Mother and Father, which was referred to as metoikion.

In Rome, the earliest taxes were customs duties on imports and exports called portoria.

Caesar Augustus was considered by many to be the most brilliant tax strategist of the Roman Empire. He instituted an inheritance tax to provide retirement funds for the military. The tax was 5% on all inheritances except gifts to children and spouses.

At the time of Christ, Augustus Caesar ruled the Roman Empire, which included large areas of the Middle East. In Judea, those who collected taxes were unpopular members of society, and it appears that people criticised Jesus’ choice of Saint Matthew, one of these members, as one of his disciples.

👉 Questão  46 :
In ancient Egypt, the scribes were
a) the most notorious tax strategists
b) taxes imposed on foreigners
c) in charge of collecting levies
d) citizens who avoided paying levies
e) responsible for banning the cooking oil tax

👍 Comentários e Gabarito  A 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
In ancient Egypt, the scribes were

No antigo Egito, os escribas eram
a) the most notorious tax strategists – os mais notórios estrategistas tributários
b) taxes imposed on foreigners –  impostos cobrados a estrangeiros
c) in charge of collecting levies – responsável pela cobrança de taxas
d) citizens who avoided paying levies –  cidadãos que evitavam o pagamento de taxas
e) responsible for banning the cooking oil tax – responsável pela proibição do imposto sobre óleo de cozinha

👉 Questão  47 :
The tax referred to as eisphora was 
a) optional
b) Egyptian
c) illegal
d) refundable
e) deductible
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
The tax referred to as eisphora was

O imposto referido como eisphora foi 
a) optional – opcional 

b) Egyptian – egípcio 

c) illegal – ilegal 

d) refundable – reembolsável 

e) deductible – franquia

👉 Questão  48 :
The inheritance tax instituted by Caesar Augustus
a) resulted from military funds not used in the wars

b) was banned during the reign of Julius Caesar
c) made him the most hateful strategist of all times

d) was 5% imposed on presents to children and spouses
e) derived from assets left by someone who died
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

👉 Questão  49 :
According to the text, at the time of Christ, tax collectors were
a) disliked by other members of society
b) criticised for being too numerous
c) popular members of the community
d) condemned for following Jesus
e) corrupt officials in society
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

👉 Questão  50 :
According to the text,
a) portoria were Roman products which were exempted from taxing.
b) the Egyptian Pharoahs did not impose levies on their citizens throughout history.
c) sales taxes could be refunded as soon as a war was over.
d) wartime expenditures were not financed by taxes in ancient civilisations.
e) in Ancient Greece, citizens of other nationalities were not exempt from taxes.
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

Read the text below in order to answer questions 51 to 55:

THE BRAZILIAN FISCAL STABILIZATION PROGRAM

The first component of the Fiscal Stabilization Program encompasses the approval of constitutional and legal reforms in areas such as social security, labor, public administration and taxes, as well as the introduction of a Fiscal Responsibility Act, addressing fundamental fiscal issues at the three levels of government (Federal, States and Municipalities) and the three branches of government (the Executive branch, Congress and the Judiciary).

The second component is the Plan of Action for 1999-2001 which fulfills the commitment of President Cardoso to present a medium term fiscal program aimed at stabilizing the debt/GDP ratio. It was formulated with the purpose of guaranteeing stabilization, creating the necessary environment for growth as well as protecting the Real against speculative market pressure. Measures contemplate the reduction of budget expenditures as well as revenue increases. They should create the basis for a reduction of interest rates in a short period of time. Particular attention is attached to the main cause of fiscal desequilibria, namely the social security deficit at the three levels of government.

👉 Questão  51 :
According to the text, constitutional and legal reforms
(A) could have been included in the Brazilian Fiscal Stabilization Program
(B) have been included in the Brazilian Fiscal Stabilization Program
(C) would have to be formulated by the three branches of government
(D) have been imposed by the International Monetary Fund
(E) have been monitored by public and private servants
👍 Comentários e Gabarito  B 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
Segundo o texto, as reformas constitucionais e legais
*Afirmativa (A): PODERIAM TER SIDO INCLUÍDAS no Programa de Estabilização Fiscal Brasileiro(A reforma já está incluída no Programa)
*Afirmativa (B): FORAM INCLUÍDAS no Programa Brasileiro de Estabilização Fiscal
*Afirmativa (C): TERIAM QUE SER REFORMULADAS pelos três ramos do governo
*Afirmativa (D): foram impostas pelo Fundo Monetário Internacional
*Afirmativa (E): foram monitorados por servidores públicos e privados(SOMENTE servidores públicos)
➦Comentário sobre a alternativa (A):
👲 Uso inadequado do modal COULD que transmite ideia de possibilidade, o que não é verdade contextualmente, tendo em vista as reformas já estão incluídas no Programa de Estabilização, ou seja, trata-se de um fato real e não algo que poderia ocorrer.
"[...] The first component of the Fiscal Stabilization Program encompasses the approval of constitutional and legal reforms in areas such as social security, labor, public administration and taxes, as well as the introduction of a Fiscal Responsibility Act, addressing fundamental fiscal issues at the three levels of government (Federal, States and Municipalities) and the three branches of government (the Executive branch, Congress and the Judiciary)."
(O primeiro componente do Programa de Estabilização Fiscal compreende a aprovação de reformas constitucionais e legais em áreas como previdência social, trabalho, administração pública e impostos, bem como a introdução de uma Lei de Responsabilidade Fiscal, abordando questões fiscais fundamentais nos três níveis de governo (Federal, Estados e Municípios) e os três ramos do governo (Poder Executivo, Congresso e Judiciário).)
➦Comentário sobre a alternativa (B):
👲 Contextualmente , o verbo "to encompass"(abranger, conter) é sinônimo de "to include"(incluir) utilizado na afirmativa.
"[...] The first component of the Fiscal Stabilization Program encompasses the approval of constitutional and legal reforms..."
(O primeiro componente do Programa de Estabilização Fiscal ABRANGE/CONTEM/INCLUI a aprovação de reformas constitucionais e legais.)
➦Comentário sobre a alternativa (C):
👲 Uso inadequado do modal WOULD transmite ideia que algo teria que acontecer, o que não é verdade contextualmente, tendo em vista as reformas já estão incluídas nos três ramos do governo, ou seja, trata-se de um fato real e não algo que teria que ocorrer.
"[...] The first component of the Fiscal Stabilization Program encompasses the approval of constitutional and legal reforms...addressing fundamental fiscal issues at the three levels of government (Federal, States and Municipalities) and the three branches of government (the Executive branch, Congress and the Judiciary)"
(O primeiro componente do Programa de Estabilização Fiscal ABRANGE/CONTEM/INCLUI a aprovação de reformas constitucionais e legais...abordando questões fiscais fundamentais nos três níveis de governo (Federal, Estados e Municípios) e os três ramos do governo (Poder Executivo, Congresso e Judiciário).)
➦Comentário sobre a alternativa (D):
👲 O texto não menciona o "IMF"(International  Monetary Fund).
➦Comentário sobre a alternativa (E):
👲 O texto menciona " the three levels of government" e "the three branches of government", portanto, abrange apenas funcionários públicos.

👉 Questão  52 :
A Fiscal Responsibility Act was
(A) suspended
(B) banned
(C) removed
(D) presented
(E) criticized
👍 Comentários e Gabarito  D 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
Uma Lei de Responsabilidade Fiscal foi
*Afirmativa (A): suspended(suspensa)(ideia -)
*Afirmativa (B): banned(banida)(ideia -)
*Afirmativa (C): removed(removida)(ideia -)
*Afirmativa (D): presented(apresentada)(ideia +)
*Afirmativa (E): criticized(criticada)(ideia -)
➦IDEIA CONTEXTUAL com ideia positiva: Uma Lei de Responsabilidade Fiscal foi ➝ APRESENTADA
"[...] as well as the introduction of a Fiscal Responsibility Act, addressing fundamental fiscal issues at the three levels of government (Federal, States and Municipalities) and the three branches of government (the Executive branch, Congress and the Judiciary)."
(bem como a introdução de uma Lei de Responsabilidade Fiscal, abordando questões fiscais fundamentais nos três níveis de governo (Federal, Estados e Municípios) e os três ramos do governo (Poder Executivo, Congresso e Judiciário).)

👉 Questão  53 :

According to the text,
(A) the debt/GDP ratio has been stable over the last decade
(B) protecting the Brazilian currency is one of the major concerns
(C) reducing the budget expenditures would deepen the fiscal desequilibrium
(D) the Plan of Action 1999/2001 establishes the dismissal of public employees
(E) market pressure would contribute to lower the levels of inflation
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
De acordo com o texto,
*Afirmativa (A): a relação dívida / PIB tem se mantido estável ao longo da última década
*Afirmativa (B): proteger a moeda brasileira é uma das principais preocupações(Brazilian currency ➝ Real)
*Afirmativa (C): reduzir as despesas orçamentárias aprofundaria o desequilíbrio fiscal
*Afirmativa (D): o Plano de Ação 1999/2001 estabelece a demissão de servidores públicos
*Afirmativa (E): a pressão do mercado contribuiria para baixar os níveis de inflação
➦Comentário sobre a alternativa (A):
👨 Perceba que o programa apresentado tem como  objetivo estabilizar a relação PIB/débito, o que se infere que, não se pode afirmar que a relação dívida / PIB tem se mantido estável nos últimos dez anos.
"[...] The second component is the Plan of Action for 1999-2001 which fulfills the commitment of President Cardoso to present a medium term fiscal program aimed at stabilizing the debt/GDP ratio."
(O segundo componente é o Plano de Ação para 1999-2001, que cumpre com o compromisso do Presidente Fernando Henrique Cardoso de apresentar um programa fiscal de médio prazo OBJETIVADO/MIRADO a estabilizar a relação dívida / PIB.)
➦Comentário sobre a alternativa (B):
"[...] It was formulated with the purpose of guaranteeing stabilization, creating the necessary environment for growth as well as protecting the Real against speculative market pressure."
(Ele(plano) foi formulado com o objetivo de garantir a estabilização, criar o ambiente necessário para o crescimento e proteger o Real contra pressões especulativas do mercado.)
➦Comentário sobre a alternativa (C):
👧 A redução das despesas iria ajudar a equilibrar e  não a aprofundar o desequilíbrio fiscal.
"[...] Measures contemplate the reduction of budget expenditures as well as revenue increases."
(As medidas contemplam a redução das despesas orçamentárias, bem como o aumento das receitas.)
➦Comentário sobre a alternativa (D):
👲 Desemprego não combina com crescimento econômico, e sabemos que o objetivo do plano é criar um ambiente de crescimento, portanto não há de falar que o plano vise a demissão de funcionários públicos. 
"[...] It was formulated with the purpose of guaranteeing stabilization, creating the necessary environment for growth..."
(Ele(plano) foi formulado com o objetivo de garantir a estabilização, criar o ambiente necessário para o crescimento...)
➦Comentário sobre a alternativa (E):
👦 Pressão de mercado transmite uma ideia negativa e portanto ajudaria a aumentar a inflação.

👉 Questão  54 :
The social security deficit
(A) ought to have been addressed in the present program
(B) may cause fiscal desequilibria within the period 1999/2001
(C) is seen as a key element in the fiscal imbalance
(D) would have been included in the present program, if necessary
(E) will be generating deeper fiscal desequilibria in the future
👍 Comentários e Gabarito  C 
TÓPICO - MODAL VERBS :
The social security deficit(o déficit da Previdência Social)
*Afirmativa (A): ought to have been addressed in the present program(uso inadequado do "ought to" que indica que algo deveria acontecer, quando no contexto, o Déficit da Previdência já é abordado no programa)
*Afirmativa (B): may cause fiscal desequilibria within the period 1999/2001(pode causar desequilíbrios fiscais no período 1999/2001)(uso inadequado do "may" que indica que algo pode causar, quando no contexto, o Déficit da Previdência já causa desequilíbrio)
*Afirmativa (C): is seen as a key element in the fiscal imbalance(é visto como um elemento principal no desequilíbrio fiscal)
*Afirmativa (D): would have been included in the present program, if necessary(já está incluído no programa)
*Afirmativa (E): will be generating deeper fiscal desequilibria in the future

👉 Questão  55 :
What elements are intended to be decreased?
a) The budget expenditures and the interest rates
b) The standard of living and the GDP
c) The GDP and the international debt
d) The local interest rates and the foreign GDP
e) The social security deficit and the GDP
👍 Comentários e Gabarito  A 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
Quais elementos devem ser reduzidos?
*Afirmativa (A): The budget expenditures(as despesas do orçamento) e the interest rates(as taxas de juros)
*Afirmativa (B): The standard of living(o padrão de vida) e the GDP
*Afirmativa (C): The GDP e the international debt(A dívida internacional)
*Afirmativa (D): The local interest rates e the foreign GDP(PIB estrangeiro)(o texto não menciona PIB estrangeiro)
*Afirmativa (E): The social security deficit e the GDP

Read the text below in order to answer questions 56 to 60:

"In this world nothing is certain but death and taxes"

Benjamin Franklin, 1789

At the end of 19th century, the question was how to tax commerce via the telegraph. At the end of the 20th century, the question is how to tax commerce via the Internet.

It’s not an idle question. Recent estimates suggest that business-to-business ecommerce will reach $1.3 trillion by the year 2003. 

Needless to say, governments are concerned to make sure the anonymity and boundary-less nature of the Internet doesn’t lead to a reduction in their tax income.

👉 Questão  56 :
The introductory quotation by Benjamin Franklin points out that death and taxes
a) show that there is nothing certain in this world
b) are the only certainties in this world
c) may be the only certainties in this world
d) prove the uncertainty of life in this world
e) represent uncertainties in our present life
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

👉 Questão  57 :
According to the text, a major concern at the moment is how to
a) increase taxation imposed on commerce via the telegraph
b) exempt companies from paying taxes derived from e.commerce
c) audit those companies which sell via the telegraph d) impose levies on commercial transactions made through the Internet
e) finance e.commerce via the Internet until it reaches $1.3 trillion
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

👉 Questão  58 :
A reduction in governments’ tax collection
a) has been studied and negotiated through the Internet
b) would stabilize the commerce via the Internet
c) could be caused by the basic characteristics of the Internet
d) would generate severe sanctions on e.commerce e) will represent a source of concern by the year 2003
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

👉 Questão  59 :
Which of the statements below does not reflect the content of the text?
a) In the 19th century, levies had not been created yet
b) $1.3 trillion is a possible figure concerning e.commerce in the future
c) Anonymity is one of the features of the Internet
d) Governments are worried about a decrease in tax-collection
e) The absence of frontiers is a reality in the Internet
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

👉 Questão  60 :
Taxing e.commerce is
a) an irrelevant worry
b) disregarded by governments
c) avoidable in the long-term
d) a future tax exemption
e) a cause of present concern
👍 Comentários e Gabarito   
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO: