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CURSOS ON-LINE - INGLS RFB 2009 -1-
PROFESSOR CARLOS AUGUSTO

APRESENTAO

Hi, guys!

Com o edital do concurso para AFRFB e Analista prestes a ser divulgado,
voc no tem mais tempo a perder. Este curso ter por objetivo principal
ajudar aqueles que necessitam consolidar seus conhecimentos de ingls
de modo a poder enfrentar uma prova de ingls da banca ESAF. Quem viu
a prova de ingls de 2005 sabe que a ESAF pegou pesado no tributs, e,
igualmente, surpreendeu quando incluiu um terceiro texto falando sobre
termos mdicos relacionados com um stressed out executivo. Nosso
curso constar de 10 (dez) aulas no total e disponibilizaremos uma aula
por semana. Assim, voc ter tempo suficiente para estudar bem o
contedo de cada uma delas. Chegamos reta final de sua preparao.

Meu objetivo maior ser o de levar voc a praticar os assuntos mais
importantes e que devem ser consolidados, bem como propor exerccios e
tcnicas de modo a keep your studies challenging. Apresentarei
sempre mock tests (= testes simulados), cujo objetivo primordial o de
familiarizar voc cada vez mais com o tipo de questo formulada pela
ESAF.

Priorizarei os textos carregados de termos relacionados com tributao
e economia de modo a vencer o que sempre chamei de a barreira lxica.
fundamental enfatizar este aspecto. Gostaria que todos aqueles que se
matriculassem neste curso preparatrio se dispusessem a batalhar nesta
seara onde vo reinar os textos e exerccios carregados de termos ligados
tributao e economia. Repare que eu disse vo reinar, mas no
disse que voc ter que lidar nica e exclusivamente com eles. Por causa
dos longos anos de experincia no magistrio, sei que a est o
verdadeiro x da questo, o verdadeiro n. In fact, isto j me foi dito por
dezenas de alunos e alunas.

No abro mo do conhecimento de traditional grammar, the use of
English, word formation, content words & function words, key
words, false cognates, collocations, etc em que sempre acreditei.

However, quem precisar de lies de gramtica mais bsica poder
obt-las em um dos meus livros de Ingls para Concursos. Se me
permitem sugerir, no livro Gramtica em Textos, Editora Campus, fao
um estudo de gramtica textual utilizando-me de textos simples a
maioria referentes a feriados comemorados nos EUA- o que reduziu a
dificuldade de vocabulrio bastante.

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CURSOS ON-LINE - INGLS RFB 2009 -2-
PROFESSOR CARLOS AUGUSTO

Of course, voc pode escolher outro livro cuja proposta mais lhe
convenha. Estarei disposio de todos para responder a quaisquer
perguntas relacionadas a esses trabalhos com o maior prazer. Alis, este
um ponto crtico: faam sugestes no FRUM, formulem suas questes.
Muitas vezes, uma pergunta feita gera uma participao mais longa e
mais detalhada que disponibilizada na rea livre do site.
Pretendo, in essence, repetir muito do estilo desta aula demonstrativa
durante o nosso curso. Lgico que sempre deixarei margem de manobra
para atender s sugestes feitas no FRUM.


SOBRE O PROF. CARLOS AUGUSTO:

Carlos Augusto Pereira nasceu em Belm do Par (20/05/1947). Reside
no Rio de Janeiro desde os dois anos de idade. , portanto, parioca na
definio bem humorada de alguns de seus alunos. Estudou ingls no
IBEU - Instituto Brasil Estados Unidos, e no Colgio Marista So Jos,
onde realizou a maior parte de seus estudos de nvel secundrio. Iniciou
sua carreira de professor de lngua inglesa no prprio IBEU, em 1969.
A partir do ano de 1978 especializou-se na preparao de grupos de
candidatos ao exame de proficincia em ingls da Universidade de
Michigan e de TOEFL (Test of English as a Foreign Language), tanto em
turmas de Pre-Test no IBEU quanto particularmente.
Ao longo de sua carreira, orgulha-se o Prof. Carlos Augusto de ter
ensinado no Colgio Marista So Jos - Externato, em Colgios da
Secretaria Municipal de Educao (Escola Teodoro da Silva, Escola Baro
Homem de Melo ), no Curso Pr - Vestibular Integral (anterior a formao
do grupo GPI), no Colgio Wakigawa e no Colgio Bahiense. O Prof.
Carlos Augusto tem, tambm, larga experincia no ensino de ingls para
executivos em vrias empresas multinacionais
Aps sua aprovao no concurso para ingresso na carreira de Auditor
da Receita Federal, classificado em 15 lugar em mbito nacional, no ano
de 1976, tem participado da preparao de candidatos para concursos
pblicos, inclusive os da prpria Receita Federal. Desde o ano de 1996
integra o Prof. Carlos Augusto Pereira, tambm, o corpo docente da
Companhia dos Mdulos uma nova idia em matria de preparao para
concursos, sob a orientao pedaggica do Prof. Sylvio Motta, bem como
do Curso Gabarito aqui no Rio de Janeiro.
O Prof. Carlos Augusto tem os seguintes livros publicados: Ingls para
Concursos Textos adaptados & Simulados, Ingls para Concursos
Gramtica em Textos, Ingls para Concursos Temas Avanados e
Ingls 750 Questes com Gabarito Comentado, todos pela Editora
Campus / Elsevier.

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PROFESSOR CARLOS AUGUSTO


Breve listagem dos objetivos do curso para preparao em ingls dos
candidatos ao Concurso da Receita Federal:

OBJETIVOS DO CURSO

Develop reading strategies aiming at improving reading
comprehension
Desenvolver as estratgias de leitura visando melhoria da compreenso
de textos

Reading and Comprehension of Authentic English Texts
Leitura e Compreenso de textos ingleses autnticos

The study of connectives (conjunctions & the main discourse
markers)
O estudo dos conectivos (conjunes e os principais marcadores do
discurso)

Vocabulary Build-Up through the study of cognates, affixes
(prefixes and suffixes), function / content words, modal verbs,
collocations (noun + noun, verb+ noun, adjective + noun, etc);
Construo do vocabulrio atravs do estudo dos cognatos, afixos
(prefixos e sufixos), palavras funcionais e de contedo, verbos auxiliares
modais, estudo das collocations - combinaes de subst. + subst., verbo
+ subst., adj. + subst., etc

Grammar / Usage Essentials (such as: verb tenses, pronouns
(personal, possessive, interrogative, demonstrative, relative ),
modal verbs, passive voice, if-clauses (conditions), comparatives
/ superlatives, confusable words
Gramtica e uso do ingls essenciais (tais como: tempos verbais,
pronomes (pessoais, possessivos, interrogativos, demonstrativos,
relativos ...), verbos modais, voz passiva, oraes condicionais, grau
comparativo / superlativo, palavras que causam confuso

Analysis of Past Exam Questions
Anlise de Questes de Exames Anteriores

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CURSOS ON-LINE - INGLS RFB 2009 -4-
PROFESSOR CARLOS AUGUSTO


AULA DEMONSTRATIVA

Text 1: Private Savings, Domestic Consumption

Treasury Secretary Timothy Geithner said China and the U.S. agreed on
a broad framework for economic policies and reform. The United States
will advocate for increases in private savings as part of an effort to lower
its fiscal deficit and put in place a more stable, more resilient financial
system. At the same time, China and other countries whose economies 5
have largely been based on exports and overseas demand will need to
shift the source of growth more to domestic demand.
Those are necessary complements; they have to work together. And I
think thats the most important strategic achievement here, and its
critically important to the rest of the world. Its not something that China 10
and the U.S. can do on their own, but unless we do it, it wont be possible
for the rest of the world as well, Geithner said.
With this framework, both countries hope to build the foundation for a
more sustainable, more balanced global recovery, he said. We want to
be very careful, as we work together to help move the global economy 15
back from crisis to growth, that we dont lay the seeds of future crises.
The Treasury secretary said China is becoming more integrated into the
world economy, and during the talks in Washington Chinese officials laid
out a very ambitious set of reforms to shift the sources of future growth
away from the kind of heavy investment-intensive, also carbon-intensive, 20
export-intensive sources of growth, towards an economy more reliant on
services [and] more consumption. [By Stephen Kaufman - 29 July 2009]
Visit: http://www.america.gov/st/peacesec-english/2009/July/


ANALYSIS OF TITLES & SUB-TITLES

Nunca deixe de fazer uma anlise, breve que seja, dos ttulos e sub-
ttulos dos textos da sua prova. Principalmente a banca ESAF costuma
elaborar questes que, s vezes, o candidato consegue acertar pelo
entendimento do ttulo.

1. Without any dictionary see if you can translate the title of text 1:
Private Savings, Domestic Consumption
________________________________________________________

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PROFESSOR CARLOS AUGUSTO

2. O verbo lay (L-16) regular ou irregular? Qual o seu significado no
texto?
________________________________________________________

3. Translate the following fragments:

a. agreed on a broad framework for economic policies and reform
________________________________________________________
b. whose economies have largely been based on exports and overseas
demand
________________________________________________________
c. shift the source of growth more to domestic demand
________________________________________________________
d. thats the most important strategic achievement here
________________________________________________________
e. that China and the U.S. can do on their own
________________________________________________________
f. move the global economy back from crisis to growth
________________________________________________________
g. laid out a very ambitious set of reforms
________________________________________________________
h. towards an economy more reliant on services & more consumption
________________________________________________________


WORD FORMS

Ao longo deste curso, insistiremos neste ponto, pois, atravs do estudo
do principais prefixes & suffixes, voc pode build up your vocabulary
tremendously.

Explain the formation and try to translate these examples from
the text:

a) Economic (L-2) - ____________________________________
b) savings (L-3) - _____________________________________
c) complements (L-9) - _________________________________
d) foundation (L-13) - __________________________________
e) sustainable (L-14) - _________________________________
f) reliant (L-21) - _____________________________________

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CURSOS ON-LINE - INGLS RFB 2009 -6-
PROFESSOR CARLOS AUGUSTO


ON THE IMPORTANCE OF PHRASAL VERBS

From text 1:
Chinese officials laid out a very ambitious set of reforms (L-18/19)
Autoridades chinesas estabeleceram um conjunto de reformas muito
ambicioso

Certa vez, me foi perguntado no FORUM aqui do Ponto se um phrasal
verb tem sempre um mesmo signficado ou se pode variar de acordo com
o contexto. Devido importncia do assunto para o nosso estudo,
permitam-me reproduzir minha resposta.

My answer: pode variar e, muitas vezes, um mesmo phrasal verb
tem vrios significados. No me lembro de nenhum outro exemplo melhor
do que o phrasal verb: make up. aquela velha histria, sem o
contexto no d para dizer o que significa este phrasal verb. Procure
traduzir make up nos diversos exemplos abaixo:

a) I believe little Johnny made up the whole story.
________________________________________________________

b) Peter and Betty broke up and ended their relationship, but then made
up again.
________________________________________________________

c) There are so many options that I simply cant make up my mind
about which one is the most appropriate.
________________________________________________________
________________________________________________________

d) Before leaving home, Dot decided to put more make up on her face.
________________________________________________________

e) My teacher said he was going to let me take a make-up test.
________________________________________________________

f) Women make up 40% of the employees at my company.
________________________________________________________

g) My supervisor asked me when I planned to make up for the class I
had missed.
________________________________________________________

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PROFESSOR CARLOS AUGUSTO


h) Maybe we can convince Paul to play and make up our team.
________________________________________________________


Fortunately, a maioria dos phrasal verbs no tm tantas acepes
quanto make up. No seo de respostas, dou as minhas solues para
voc confrontar com as suas.

Existem dicionrios, s de phrasal verbs, volumosos, sendo, portanto,
impossvel saber todos. However, voc no pode deixar de saber os
principais.

Procure sempre associar um phrasal verb a um equivalente em ingls
(pode ser com a traduo tambm). Se me deparo com um phrasal verb
como call off busco a one-word synonym, se possvel, e procuro
lembrar dele em situaes ou frases que facilitem sua memorizao. For
instance:

CBF had to call off the soccer game because of the heavy rains in the
region.
A CBF teve de cancelar o jogo de futebol devido s fortes chuvas na
regio.

Therefore, associo o phrasal verb call off (= cancel) e tento me lembrar
de um colorful example como esse anterior. It works (= funciona)

O estudo de phrasal verbs exige muita persistncia e disciplina.
Agora, uma coisa certa, voc conseguir aumentar o seu vocabulrio
com segurana.

One last thing: este um tpico que vamos continuar a praticar nas
nossas aulas e que eu, definitivamente, aconselho todos a estudar
sempre. Good luck!

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CURSOS ON-LINE - INGLS RFB 2009 -8-
PROFESSOR CARLOS AUGUSTO


Text 2: USA, Switzerland Agree to Increased Tax Info Exchange

As part of the Obama Administration's aggressive efforts to enforce U.S.
tax laws and reduce offshore tax evasion, the U.S. Department of the
Treasury today announced the conclusion of negotiations with Switzerland
to amend the U.S.-Switzerland income tax treaty to provide for increased
tax information exchange. Official signing of the protocol is expected in 5
the next few months.
"This Administration is committed to reducing offshore tax evasion to
help ensure that all U.S. taxpayers are playing by the same rules," said
Treasury Secretary Tim Geithner. "This treaty will increase our ability to
enforce our tax laws and will help bring an end to an era of offshore 10
accounts and investments being used for tax evasion."
In recent months, the Administration has demonstrated its commitment
to closing the tax gap. At the G-20 Leaders' Summit, the U.S. strongly
supported efforts to ensure that all countries adhere to international
standards for exchange of tax information. In the FY 2010 Budget, the 15
Administration delivered a detailed reform agenda to reduce the amount
of taxes lost through unintended loopholes and the illegal use of hidden
accounts by well-off individuals. The Treasury Department recently
concluded Gibraltar's first-ever tax information exchange agreement and
also signed an agreement with Luxembourg to provide for greater 20
exchange of tax information. [June 19, 2009 - TG-177]


ANALYSIS OF TEXT 2

1. Without any dictionary see if you can translate the title of text 1:
USA, Switzerland Agree to Increased Tax Info Exchange
________________________________________________________

2. One more time, falando em word forms, como voc forma o
substantivo da mesma family do adjetivo aggressive (L-1) no texto
acima:
___________________ - (=agressividade)

3. Em This Administration is committed to reducing (L-7),
explique porque a forma ing do verbo to reduce (= reduzir) est sendo
usada. De que modo voc a trata ao traduzir para o portugus?:
________________________________________________________

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PROFESSOR CARLOS AUGUSTO


4. Translate the following fragments:

a. to enforce U.S. tax laws and reduce offshore tax evasion
________________________________________________________

b. tax treaty to provide for increased tax information exchange
________________________________________________________

c. This Administration is committed to reducing off shore tax evasion
________________________________________________________

d. ensure that all U.S. taxpayers are playing by the same rules
________________________________________________________

e. bring an end to an era of offshore accounts
________________________________________________________

f. has demonstrated its commitment to closing the tax gap
________________________________________________________

g. adhere to international standards for exchange of tax information
________________________________________________________

h. delivered a detailed reform agenda to reduce the amount of taxes lost
________________________________________________________

i. the illegal use of hidden accounts by well-off individuals
________________________________________________________

j. the illegal use of hidden accounts by well-off individuals
________________________________________________________

k. concluded Gibraltar's first-ever tax information exchange agreement
________________________________________________________

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CURSOS ON-LINE - INGLS RFB 2009 -10-
PROFESSOR CARLOS AUGUSTO


Text 3: Business Travel Expenses

Travel expenses are the ordinary and necessary expenses of traveling
away from home for your business, profession, or job. Generally,
employees deduct these expenses using a number of forms. You cannot
deduct expenses that are extravagant or that are for personal purposes.
You are traveling away from home if your duties require you to be away 5
from the general area of your tax home for a period substantially longer
than an ordinary day's work, and you need to get sleep or rest to meet
the demands of your work while away.
Generally, your tax home is the entire city or general area where your
main place of business or work is located, regardless of where you 10
maintain your family home. For example, you live with your family in
Chicago but work in Milwaukee where you stay in a hotel and eat in
restaurants. You return to Chicago every weekend. You may not deduct
any of your travel, meals, or lodging in Milwaukee because that is your
tax home. Your travel on weekends to your family home in Chicago is not 15
for your work, so these expenses are also not deductible. If you regularly
work in more than one place, your tax home is the general area where
your main place of business or work is located.
In determining which is your main place of business, take into account
the length of time you are normally required to spend at each location for 20
business purposes, the degree of business activity in each area, and the
relative significance of the financial return from each area. However, the
most important consideration is the length of time spent at each location.
Visit: http://www.irs.gov/taxtopis/tc511.html


ANALYSIS OF TEXT 3

1. Without any dictionary see if you can translate the title of text 1:
Business Travel Expenses
________________________________________________________

2. Generally, voc encontra o verbo to meet (met, met) com o
significado de encontrar; porm com que sentido ele aparece no seguinte
trecho do texto to meet the demands of your work while away (L-
5/7)
________________________________________________________

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PROFESSOR CARLOS AUGUSTO


3. Translate the following fragments:

a. the ordinary and necessary expenses of traveling away from home
________________________________________________________

b. employees deduct these expenses using a number of forms
________________________________________________________

c. your duties require you to be away from the area of your tax home
________________________________________________________

d. longer than an ordinary day's work
________________________________________________________

e. of where you maintain your family home
________________________________________________________

f. You may not deduct any of your travel, meals, or lodging
________________________________________________________

g. into account the length of time you are normally required to spend
________________________________________________________

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PROFESSOR CARLOS AUGUSTO

DISCOURSE MARKERS
MARCADORES DO DISCURSO

From text 3:
Your travel on weekends to your family home in Chicago is not for your
work, so these expenses are also not deductible (L-15/16)
Sua viagem de fim de semana para sua residncia familiar em Chicago
no a trabalho, portanto essas despesas tambm no so dedutveis

Em primeiro lugar o que so os discourse markers?
So palavras ou locues que tm a finalidade de unir frases a frases e
at mesmo de marcar a transio de um pargrafo para outro. Da mesma
forma que as conjunes, como and, but, so, etc funcionam como
connectors entre oraes numa frase. O autor se vale dos discourse
markers para unir pargrafos e tornar seu texto coeso e lgico.

Study the following examples:
Estude os exemplos a seguir:

Janet speaks clearly, reads fast and writes fluently.
(the conjunction and is used to show addition)
Janete fala claramente, l rpido e escreve com fluncia.
(a conjuno and usada para expressar idia de acrscimo)

George speaks French but he does not speak Spanish.
(the conjunction but is used to show contrast or opposition)
O George fala francs, mas no fala espanhol.
(a conjuno but usada para expressar idia de contraste ou
oposio)

Vivienne does not speak Portuguese, so she needs to learn it.
(the conjunction so is used to show consequence or result)
A Viviane no fala portugus, portanto precisa aprend-lo.
(a conjuno so usada para expressar resultado ou conseqncia)

A seguir, apresento-lhes uma listagem com os principais discourse
markers. Observe quantas palavras e locues podem substituir and,
but & so, o que torna o texto bem mais agradvel estilisticamente.

Lembre-se: ningum aprende todas as palavras e locues constantes
dessa listagem de referncia overnight (= da noite para o dia). preciso
muita, mas muita leitura! Recorra a essa listagem sempre que surgirem
dvidas quanto ao significado de alguma das palavras ali presentes.

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PROFESSOR CARLOS AUGUSTO

DISCOURSE MARKERS
Marcadores do Discurso

Indicando adio, acrscimo
AND, again, besides, in addition, also, further, furthermore, moreover,

Indicando oposio / contraste
BUT, after all, in spite of, on the other hand, nevertheless, while,
however, on the contrary, yet, despite, notwithstanding, still, in contrast


Indicando resultado / conseqncia
SO, accordingly, as a result, because of this, consequently, naturally, on
this account, hence, for this reason, therefore, thus

Indicando concesso ou admitindo algo
ALTHOUGH, after all, and yet, at the same time, granted, naturally, of
course, perhaps, all the same.

Indicando passagem do tempo
THEN, after a short (long) time, lately, temporarily, after a while,
presently, afterward, recently, thereafter, at last, since, eventually,

Indicando seqncia ou enumerao
FIRST, second, third, in the 1
st
place, in the 2
nd
place, then, finally, next,
last,

Indicando exemplificao
FOR EXAMPLE, for instance, incidentally, indeed, in fact, in other words,
in particular, namely, particularly, specifically, such as, that is,

Indicando comparao ou semelhanas
LIKEWISE, in a like manner, in the same way, similarly,

Indicando condio ou hiptese
IF, unless, on condition that, provided that, supposing that, whether,

Indicando nfase
INDEED, in fact, as a matter of fact, actually,

Indicando concluso ou para resumir
IN SUM, in summary, to summarize, in brief, in short, to conclude, in
conclusion, on the whole,

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PROFESSOR CARLOS AUGUSTO

READING STRATEGIES

H diversos modos de se ler um texto. Voc dever montar sua
reading strategy e escolher qual tcnica de leitura melhor se adapta ao
seu propsito.
Para entender um texto e conseguir responder corretamente as
questes propostas pela banca examinadora, voc poder escolher entre
tcnicas de fast reading - leitura rpida - ou intensive reading - leitura
mais detalhada.

Fast Reading Techniques:

a) skimming: leitura rpida do texto para buscar a idia principal ou
idias principais. Use esta tcnica, por exemplo, se no tiver sobrado
muito tempo para ler um texto mais profundamente.

b) scanning: leitura rpida em busca de uma idia especfica. Como um
scanner faz com um texto que queira copiar, voc dever selecionar uma
informao especifica e nela concentrar-se.

Intensive Reading Skills

c) intensive reading: deve ser usada com os textos mais complexos,
com a finalidade de entend-lo mais detalhadamente. Com a utilizao
dessa tcnica voc ir em busca de:

c.1) stated ideas: quando o examinador formula uma questo em que
caber a voc buscar idias claramente expressas pelo autor do texto.
So comuns os seguintes enunciados: The author affirms / states /
says that, Its clearly expressed / mentioned in the text

c.2) implied ideas: quando o examinador formula uma questo para
voc buscar idia(s) sugerida(s) pelo autor do texto. Ateno para
enunciados do tipo: The author suggests / implies that / Its
implicit that

c.3) inferred ideas: quando o examinador pretende que voc tire sua
prpria concluso para chegar melhor resposta. Neste caso, a
informao, objeto da questo proposta, no est expressa no texto.
Ateno para os seguintes enunciados e assemelhados: You / We may
infer / conclude that, Although its not clearly stated in the text
one may conclude / infer that

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PROFESSOR CARLOS AUGUSTO


LEARNING FROM PAST EXAMS

O ano de 2002 marca um verdadeiro turning point na histria das
provas de ingls elaboradas pela Banca ESAF. Foi desde ento que ela
passou a pegar pesadssimo nos textos carregados ou no economs ou no
tributs. sempre bom rever o texto abaixo e tentar resolver as questes
a respeito dele propostas. Aproveite para comear a aplicar as tcnicas de
leitura anteriormente mencionadas.

Read the text below, and then choose the best option to answer
questions 1 thru 5.

IS PAYMENT OF TAXES VOLUNTARY?

In the US, some individuals argue that they are not required to pay
federal taxes because the payment of federal taxes is voluntary.
Proponents of this position assert that the American system of taxation is
based upon voluntary assessment and payment. However, what does the
law say about it?
The requirement to pay taxes is not voluntary and is clearly set forth in
section 1 of the Internal Revenue Code, which imposes a tax on the
taxable income of individuals, estates, and trusts as determined by the
tables set forth in that section. Furthermore, the obligation to pay tax is
described in section 6151, which requires taxpayers to submit payment
with their tax returns.
Failure to pay taxes could subject the noncomplying individual to
criminal penalties, including fines and imprisonment, as well as civil
penalties. (ESAF/ TRF-2002)

1. In paragraph 1, the text refers to individuals who
a) are in charge of validating state laws.
b) volunteer to pay their taxes.
c) have failed to pay federal levies.
d) argue against the compulsory tax payment.
e) assess and charge federal taxes.

2. Section 1 of the Internal Revenue Code
a) sets the voluntary payment of taxes.
b) establishes the requirement to pay taxes.
c) regulates the impact of fiscal adjustment.
d) addresses the issue of budget expenditures.
e) concerns the social security deficit.

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3. According to the author, sanctions for non-compliance
a) might be approved of.
b) must soon be set.
c) should be devised.
d) may be established.
e) have been set.

4. The text
a) refers to state taxes.
b) concerns taxation issues.
c) concerns the social system.
d) sets economic criteria.
e) refers to retirement benefits.

5. According to the text,
a) federal taxes are refundable.
b) paying levies is voluntary.
c) criminal penalties are illegal.
d) American states must enforce fiscal laws.
e) taxpayers have fiscal obligations.

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EXPLOITATION OF IS PAYMENT OF TAXES VOLUNTARY?
EXPLORAO DE O PAGAMENTO DE TRIBUTOS VOLUNTRIO?

Num curso preparatrio para o concurso da Receita Federal, a palavra
mais importante certamente tax (taxes).
O pequeno texto anterior apresenta diversas palavras ou locues
relativas taxes (= tributos, impostos), como, por exemplo: taxpayers
(= contribuintes) // taxable income (= renda tributvel) // tax returns
(= declarao de imposto) // system of taxation (= sistema de
tributao). Alm dessas, existem muitas outra locues onde a key
word tax aparece. Veja se consegue reconhecer estas outras:
Veja se consegue associar a coluna A com a coluna B:

A B
1. tax deductible a. ( ) evaso fiscal
2. tax evasion b. ( ) paraso fiscal
3. tax haven c. ( ) iseno tributria
4. tax exemption d. ( ) dedutveis do imposto (a pagar)
5. tax bracket e. ( ) lanamento fiscal
6. tax assessment f. ( ) faixa de tributao
7. tax liability g. ( ) carga tributria
8. tax burden i. ( ) ao fiscal
9. tax revenue J. ( ) responsabilidade tributria
10. tax case k. ( ) receita fiscal

II - Quais as penalidades criminais mencionadas pelo autor do texto?

a) ______________________
b) ______________________

III. - Com a informtica e a expanso da Internet, crescente a
popularidade da palavra access. Por exemplo: access denied (=
acesso negado). Portanto, no creio que voc confunda com a palavra
assessment em based upon voluntary assessment and payment.
Agora, qual o seu significado nesse fragmento?
_____________________________________

IV. - Copie trs fragmentos do texto em que o present simple usado
(no vale com o verbo to be)
a) ______________________________________
b) ______________________________________
c) ______________________________________

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MOCK TEST / TESTE SIMULADO

Attention! S faa este teste simulado quando tiver estudado os trs
textos iniciais desta aula. A finalidade, claramente didtica, a de
levar voc a responder questes de mltiplaescolha em cima de
material com o qual voc esteja familiarizado.

Read text 1 below in order to answer questions 1 to 3.

Text 1: Private Savings, Domestic Consumption

Treasury Secretary Timothy Geithner said China and the U.S. agreed on
a broad framework for economic policies and reform. The United States
will advocate for increases in private savings as part of an effort to lower
its fiscal deficit and put in place a more stable, more resilient financial
system. At the same time, China and other countries whose economies
have largely been based on exports and overseas demand will need to
shift the source of growth more to domestic demand.
Those are necessary complements; they have to work together. And I
think thats the most important strategic achievement here, and its
critically important to the rest of the world. Its not something that China
and the U.S. can do on their own, but unless we do it, it wont be possible
for the rest of the world as well, Geithner said.
With this framework, both countries hope to build the foundation for a
more sustainable, more balanced global recovery, he said. We want to
be very careful, as we work together to help move the global economy
back from crisis to growth, that we dont lay the seeds of future crises.
The Treasury secretary said China is becoming more integrated into the
world economy, and during the talks in Washington Chinese officials laid
out a very ambitious set of reforms to shift the sources of future growth
away from the kind of heavy investment-intensive, also carbon-intensive,
export-intensive sources of growth, towards an economy more reliant on
services [and] more consumption. [By Stephen Kaufman - 29 July 2009]
Visit: http://www.america.gov/st/peacesec-english/2009/July/

1. According to the author, it is imperative that China, among other
export-dependent economies,
a) increase its exports and overseas demand.
b) put in place a more resilient economic infrastructure.
c) lower its fiscal deficits.
d) base its sustained economic growth on the domestic demand.
e) decrease its domestic consumption.

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2. According to the text, the Chinese economic reforms to achieve future
growth must be more dependent on
a) services and more consumption.
b) carbon-intensive sources.
c) export-intensive sources.
d) heavy investment-intensive sources.
e) overseas exports.

3. When the author says that we dont lay the seeds of future
crises (L-16) he is concerned about
a) spreading the seeds for pulling out of this recession.
b) how long it will take for the recovery from the recession to occur.
c) the rest of the world showing reluctance to work together.
d) creating the conditions for the repeat of the current financial crisis.
e) this set of reforms being too ambitious to solve this crisis.

Read text 2 below in order to answer questions 4 to 6.

Text 2: USA, Switzerland Agree to Increased Tax Info Exchange

As part of the Obama Administration's aggressive efforts to enforce U.S.
tax laws and reduce offshore tax evasion, the U.S. Department of the
Treasury today announced the conclusion of negotiations with Switzerland
to amend the U.S.-Switzerland income tax treaty to provide for increased
tax information exchange. Official signing of the protocol is expected in
the next few months.
"This Administration is committed to reducing off shore tax evasion to
help ensure that all U.S. taxpayers are playing by the same rules," said
Treasury Secretary Tim Geithner. "This treaty will increase our ability to
enforce our tax laws and will help bring an end to an era of offshore
accounts and investments being used for tax evasion."
In recent months, the Administration has demonstrated its commitment
to closing the tax gap. At the G-20 Leaders' Summit, the U.S. strongly
supported efforts to ensure that all countries adhere to international
standards for exchange of tax information. In the FY 2010 Budget, the
Administration delivered a detailed reform agenda to reduce the amount
of taxes lost through unintended loopholes and the illegal use of hidden
accounts by well-off individuals. The Treasury Department recently
concluded Gibraltar's first-ever tax information exchange agreement and
also signed an agreement with Luxembourg to provide for greater
exchange of tax information. [June 19, 2009 - TG-177]

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4. With reference to the U.S.-Switzerland income tax treaty, one cannot
affirm that it
a) allows for increasing the exchange of information for tax purposes.
b) is expected to bring an end to an era of offshore accounts.
c) helps to ensure that all countries adhere to international standards.
d) is supposed to bring an end to investments being used for tax evasion.
e) aims at increasing the governments ability to enforce USA tax laws.

5. The fragment reduce the amount of taxes lost through
unintended loopholes (L-16/17) is part of the Administrations effort to
a) amend the U.S.-Switzerland income tax treaty.
b) demonstrate its commitment to closing the tax gap.
c) adhere to international standards for exchange of tax information.
d) hinder greater exchange of tax information.
e) ensure the illegal use of hidden accounts by well-off individuals.

6. The author says that the US-Switzerland treaty will
a) help reduce offshore tax evasion.
b) enable taxpayers worldwide to play by the same rules.
c) permit that tax evasion be eradicated once and for all.
d) help bring forward an era of offshore accounts.
e) help support efforts made by all countries to exchange tax information.

Read text 3 below in order to answer questions 7 to 10.

Text 3: Business Travel Expenses

Travel expenses are the ordinary and necessary expenses of traveling
away from home for your business, profession, or job. Generally,
employees deduct these expenses using a number of forms. You cannot
deduct expenses that are extravagant or that are for personal purposes.
You are traveling away from home if your duties require you to be away
from the general area of your tax home for a period substantially longer
than an ordinary day's work, and you need to get sleep or rest to meet
the demands of your work while away.
Generally, your tax home is the entire city or general area where your
main place of business or work is located, regardless of where you
maintain your family home. For example, you live with your family in
Chicago but work in Milwaukee where you stay in a hotel and eat in
restaurants. You return to Chicago every weekend. You may not deduct
any of your travel, meals, or lodging in Milwaukee because that is your
tax home. Your travel on weekends to your family home in Chicago is not
for your work, so these expenses are also not deductible.

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If you regularly work in more than one place, your tax home is the
general area where your main place of business or work is located.
In determining which is your main place of business, take into account
the length of time you are normally required to spend at each location for
business purposes, the degree of business activity in each area, and the
relative significance of the financial return from each area. However, the
most important consideration is the length of time spent at each location.
Visit: http://www.irs.gov/taxtopis/tc511.html


7. The word however (L-22), as a discourse marker, is indicating
contrast or opposition and it could be replaced by
a) moreover.
b) hence.
c) whether.
d) likewise.
e) notwithstanding.

8. According to the text, business travel expenses
a) are deductible if you sleep and rest away from home.
b) must have mostly a personal character.
c) depend on the length of time you need to spend on the trip.
d) cannot be deducted unless theyre extravagant and luxurious.
e) can be deducted provided that certain conditions are met.

9. The author states that somebodys tax home
a) is the place where he works as an employee unless hes self-employed.
b) is determined by where his main place of work is located.
c) will never be the general area where his place of work is located.
d) actually is never the place where he regularly lives.
e) mainly depends on where he maintains his family home.

10. According to the text, business travel expenses can be all of these
except
a) common.
b) necessary.
c) lavish.
d) lengthy.
e) appropriate.

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CURSOS ON-LINE - INGLS RFB 2009 -22-
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JUST FOR FUN

Um ponto que eu sempre enfatizo: deixe sempre espao para o humor
na sua vida de concursando. Ningum de ferro! Faa uma leitura light
pode ser um trecho engraado, a comic strip (= uma historinha em
quadrinhos), a joke or anecdote, etc.

Enjoy this one.

The Four Stages of Life

You believe in Santa Claus.
You don't believe in Santa Claus.
You are Santa Claus.
You look like Santa Claus.


Try to translate the text and then compare your translation with
mine at the end:

________________________________
________________________________
________________________________
________________________________
________________________________
________________________________

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PROFESSOR CARLOS AUGUSTO

EXERCISES

I. PHRASAL VERBS PRACTICE - Use the particles from the box so as
to form a PHRASAL VERB with RUN.

DOWN OUT OFF INTO AWAY

1. Mr. Lewis asked his secretary to run _______ five extra copies of the
contract. (= make)
_________________________________________________________

2. Patricia ran ______ from her home and started her career as an
actress. (= leave, abandon)
_________________________________________________________

3. Sam said hed been working hard; and as result, had been feeling a little
run ________ (= tired)
_________________________________________________________

4. The other day I ran _______ an old buddy from school. (= met)
_________________________________________________________

5. My son had to renew his drivers license; it had run ______ a few days
before. (= expired)
_________________________________________________________

II. Complete the sentences with the correct past forms of the
verbs in brackets.

1. When the president arrived at the auditorium he _______ hands with
many congressmen. [SHAKE]
________________________________________________________
2. What they ___________ was Coordinated International Response.
[SEEK]
________________________________________________________
3. The fall of the subprime mortgage market and its impact on the
financial sector have surprised policymakers, John Kirton ________ us.
[TELL]
________________________________________________________
4. G7 officials have _______ with representatives of China and many
other countries. [MEET]
________________________________________________________
5. In recent years sovereign wealth funds have _______ in number and
size with reserves estimated between $2 trillion and $3 trillion. [GROW]
________________________________________________________

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III. Choose the word or phrase that best matches the
DEFINITIONS below.

DEPRESSION EXCHANGE RATE GROSS DOMESTIC PRODUCT
FREE TRADE MONEY SUPPLY SECURITIES

1. _______________
The total value of a nations output, income, or expenditure produced
within its physical boundaries

2. _______________
A severe decline in general economic activity in terms of magnitude
and/or length.

3. _______________
Price, at which one countrys currency is exchanged for the currency of
another country

4. _________________
The absence of tariffs and regulations designed to curtail or prevent trade
among nations.

5. _________________
The amount of money (coins, paper currency, and checking accounts)
that is in circulation in the economy.

6. _________________
Paper certificates (definitive securities) or electronic records (book-entry
securities) evidencing ownership of equity (stocks) or debt obligations
(bonds).

IV. Use the suffix ED or the ING form to fill in the blanks:

1. _________________ countries (= pases desenvolvidos)
2. _________________ countries (= pases emergentes)
3. _________________ economies (= economias avanadas)
4. _________________ water (= gua corrente)
5. _________________ lot (= rea de estacionamento)
6. _________________ power (= poder de compra)
7. _________________ movie (= filme interessante)
8. _________________ water (= gua potvel)
9. _________________ machine (= mquina de lavar)
10. ________________ student (= aluno /a interessado /a)

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ANSWERS

ANALYSIS OF TEXT 1:

1. TRANSLATION OF THE TITLE OF TEXT 1:
Private Savings, Domestic Consumption
Poupana privada, Consumo interno

2. O verbo lay irregular? As trs formas que voc dever ter de cabea
so lay (laid, laid). Seu significado no texto, na locuo lay the seeds
(= colocar, lanar as sementes).

3. Translation of the fragments:

a. agreed on a broad framework for economic policies and reform
chegaram a um acordo sobre um amplo sistema de polticas econmicas e
de reforma
b. whose economies have largely been based on exports and overseas
demand
cujas economias tm-se baseado nas exportaes e na demanda externa
c. shift the source of growth more to domestic demand
mudar a fonte de crescimento mais para a demanda interna
d. thats the most important strategic achievement here
essa a mais importante vitria estratgica aqui
e. that China and the U.S. can do on their own
que China e EUA podem fazer sozinhos
f. move the global economy back from crisis to growth
tirar a economia global da crise de volta para o crescimento
g. laid out a very ambitious set of reforms
estabeleceram um grupo de reformas ambiciosas
h. towards an economy more reliant on services & more consumption
em direo a uma economia mais dependente de servios e mais
consumo

WORD FORMS

a) Economic (adj.) derivado de economy, formado com a adio do
sufixo IC, relativo cincia econmica, as in: economic plans (=
planos econmicos). Ateno para no confundir com o outro adjetivo
parecido, economical, que tambm significa econmico, mas referindo
a qualidade de quem ou do que econmico; as in: economical car (=
carro econmico, que consome pouco combustvel)

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b) savings (noun) derivado do verbo regular to save, formado com a
adio do sufixo ING. Significa poupana as in savings account (=
conta de poupana).

c) complements (noun) derivado do verbo regular to complete,
atravs da adio do comunssimo sufixo MENT formador de
substantivos.

d) foundation (noun) - derivado do verbo regular to found (= fundar)
[ateno para no confundir com to find (found, found) achar]
atravs do acrscimo do sufixo ATION

e) sustainable (adj) - derivado do verbo regular to sustain (=
sustentar), atravs do acrscimo do sufixo ABLE. Observe que os
adjetivos terminado em ABLE ou IBLE, geralmente correspondem em
portugus a adjetivos terminado em VEL, -VEL, -VEL.

f) reliant (adj) - derivado do verbo regular to rely (= confiar),
significando confivel dependente. Atravs do acrscimo do sufixo -ANT.


ANALYSIS OF TEXT 2

1. TRANSLATION OF THE TITLE OF TEXT 2:
USA, Switzerland Agree to Increased Tax Info Exchange
EUA e Sua fazem acordo para incrementar o intercmbio de
informaes tributrias

2. O substantivo da mesma family do adjetivo aggressive (L-1) no
texto acima aggressiveness (= agressividade). Muito embora eu j
tenha encontrado aggressivity nas redaes de muitos alunos ao longo
de minha carreira, esta palavra no est registrada nos dicionrios de
ingls que conheo.

3. Em This Administration is committed to reducing [= esta
administrao (este governo) est comprometido em reduzir] a forma
ING do verbo to reduce (= reduzir) est sendo usada por imposio
gramatical, aqui, forado pela partcula to, e voc, na sua traduo,
deve usar o verbo no infinitivo.

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4. Translate the following fragments:

a. to enforce U.S. tax laws and reduce offshore tax evasion
para fazer cumprir as leis fiscais e reduzir a evaso tributria no exterior

b. tax treaty to provide for increased tax information exchange
um tratado tributrio para permitir aumento da troca de informaes
fiscais

c. This Administration is committed to reducing off shore tax evasion
este governo est comprometido em reduzir a evaso fiscal no exterior

d. ensure that all U.S. taxpayers are playing by the same rules
garantir que todos os contribuintes estejam jogando pelas mesmas regras

e. bring an end to an era of offshore accounts
por um fim a uma era de contas no exterior

f. has demonstrated its commitment to closing the tax gap
demonstrou seu comprometimento em reduzir a defasagem, a lacuna
fiscal

g. adhere to international standards for exchange of tax information
aderir a padres internacionais para o intercmbio de informaes fiscais

h. delivered a detailed reform agenda to reduce the amount of taxes lost
apresentou um pauta de reformas detalhadas para reduzir o montante de
impostos perdidos

i. the illegal use of hidden accounts by well-off individuals
o uso ilegal de contas secretas por indivduos ricos

k. concluded Gibraltar's first-ever tax information exchange agreement
concluram o primeiro acordo de Gibraltar jamais celebrado sobre
intercmbio de informaes fiscais

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ANALYSIS OF TEXT 3

1. TRANSLATION OF THE TITLE OF TEXT 3:
Business Travel Expenses
Despesas de Viagens por motivo de Trabalho

2. Generally voc encontra o verbo to meet (met, met) com o
significado de encontrar; porm ele aparece no seguinte trecho do texto
com o significado de atender, satisfazer, portanto: to meet the
demands of your work while away (= atender s exigncias do seu
emprego quando afastado[ de seu domiclio fiscal])

3. Translate the following fragments:

a. the ordinary and necessary expenses of traveling away from home
as despesas comuns e necessrias de viagem para for a de seu domiclio

b. employees deduct these expenses using a number of forms
os empregados podem deduzir essas despesas utilizando diversos
formulrios

c. your duties require you to be away from the area of your tax home
seus deveres o obrigam a afastar-se da rea do seus domiclio fiscal

d. longer than an ordinary day's work
por mais tempo que um dia de trabalho normal

e. of where you maintain your family home
de onde voc mantm seu domiclio residencial

f. You may not deduct any of your travel, meals, or lodging
voc no pode deduzir nenhuma despesa com viagem, refeies, ou
acomodao

g. into account the length of time you are normally required to spend
em considerao o perodo de tempo que voc normalmente precise
gastar

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PHRASAL VERB MAKE UP - VARIOUS MEANINGS

a) Acredito que o Joozinho inventou a histria toda.
b) Peter e Betty brigaram e terminaram seu relacionamento, mas depois
se reconciliaram de novo.
c) H tantas opes que eu simplesmente no consigo me decidir qual
delas a mais apropriada.
d) Antes de sair de casa, a Dot decidiu colocar mais maquiagem no
rosto.
e) Meu professor me disse que me deixaria fazer uma prova de
segunda chamada.
f) As mulheres constituem 46% dos funcionrios l na minha empresa.
g) Meu supervisor me perguntou quando eu planejava compensar a aula
que eu havia faltado.
h) Talvez possamos convencer o Paul a jogar e completar o nosso time.

JUST FOR FUN
Os Quatro Estgios na Vida
Voc acredita em Papai Noel.
Voc no acredita em Papai Noel.
Voc Papai Noel.
Voc se parece com Papai Noel.

EXPLORAO DE O PAGAMENTO DE TRI BUTOS VOLUNTRI O?

A B
1. tax deductible a. (2) evaso fiscal
2. tax evasion b. (3) paraso fiscal
3. tax haven c. (4) iseno tributria
4. tax exemption d. (1) dedutveis do imposto (a pagar)
5. tax bracket e. (6) lanamento fiscal
6. tax assessment f. (5) faixa de tributao
7. tax liability g. (8) carga tributria
8. tax burden i. (10) ao fiscal
9. tax revenue J. (7) responsabilidade tributria
10. tax case k. (9) receita fiscal

II. Criminal penalties (= penalidades criminais) mencionadas no texto:
a) fines (= multas) // b) imprisonment (= cadeia, priso)
III. A Receita Federal (RFB) l Internal Revenue Service (IRS)
IV. A expresso voluntary assessment corresponde avaliao
voluntria. O verbo to assess significa avaliar propriedades,
rendimentos, danos, dentre outras coisas, para efeito de tributao.

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V. Fragmentos do texto c/ o present simple

a) some individuals argue that ...
algumas pessoas argumentam que

b) Proponents of this position assert that
os proponentes desta posio afirmam que

c) What doe the law say about it?
O que a lei tem a dizer sobre isso?

d) which imposes a tax on
que impe um tributo sobre

e) which requires taxpayers to submit payment
que requer (exige) dos contribuintes efetuar os pagamentos

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MOCK TEST / ANSWERS

Text 1

1. D De acordo com o autor, fundamental que a China, entre outras
naes cujas economias dependem das exportaes, baseie seu
crescimento econmico sustentvel na demanda interna. Nas demais
opes voc tem: em (a), incrementar suas exportaes e sua demanda
no exterior; em (b), colocar em prtica uma infra-estrutura mais
resistente; em (c), reduzir seus dficits fiscais; em (e), diminuir seu
consumo interno.

2. A De acordo com o autor, fundamental que as reformas
econmicas chinesas para atingirem crescimento futuro sejam mais
dependentes de servios e consumo. Nas demais opes est dito que
devem depender mais de: em (b), fontes intensivas em carbono; em (c),
fontes intensivas em exportaes; em (d), fontes intensivas em
investimentos pesados; em (e),das exportaes no exterior.

3. D Quando o autor diz: that we dont lay the seeds of future
crises (= para que no plantemos as sementes de crises futuras) sua
preocupao que se criem as condies para uma repetio de uma
crise financeira como a atual. Nas outras opes l-se: em (a), a
disseminao das sementes para sair desta recesso; em (b), quanto
tempo levar para que a recuperao da recesso ocorra; em (c), que o
resto do mundo demonstre relutncia em trabalhar em conjunto; em (e),
que este conjunto de reformas seja ambicioso demais para resolver a
crise.

Text 2

4. C No possvel dizer que o acordo Sua-EUA sobre tributao
ajuda a garantir que todos os pases adotem padres internacionais.
Relativamente s demais opes. l-se: em (a), permite o incremento de
intercmbio de informaes com fins tributrios; em (b), espera-se que
traga um fim de uma era de contas no exterior; em (d), supe-se que
trar um fim aos investimentos que so usados com o fim de evaso
fiscal; em (e), visa a aumentar a habilidade do governo para fazer
cumprir as leis fiscais nos EUA.

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5. B Traduzindo o fragmento reduce the amount of taxes lost
through unintended loopholes (= reduzir o montante de impostos
perdidos atravs de brechas no intencionadas na lei ); o que
corresponde, portanto, a demonstrar seu comprometimento com a
reduo do gap (lacuna), defasagem) fiscal. Em (a), alterar o acordo
tributrio entre EUA e Sua; em (c), aderir a padres internacionais para
intercmbio de informaes fiscais; em (d), obstruir a maior troca de
informaes fiscais; em (e), garantir o uso ilegal das contas secretas
mantidas por indivduos ricos.

6. A Est expressa no texto a idia de que o tratado EUA - Sua
ajudar a reduzir a evaso fiscal no exterior. Nas outras opes: em (b),
permitir aos contribuintes pelo mundo jogarem conforme as mesmas
regras; em (c), permitir que a evaso fiscal seja erradicada de uma vez
por todas; em (d), ajudar a promover uma era de contas secretas no
exterior; em (e), ajudar a apoiar os esforos feitos por todos os pases
para trocar informaes tributrias.

Text 3

7. E A palavra however (= porm) est indicando contraste ou
oposio e pode ser substituda por notwithstanding (= no obstante).
Em (a) moreover (= alm disso); em (b), hence (= portanto); em (c),
whether (= se); em (d) likewise (= da mesma forma).

8. E De acordo com o texto, as despesas de viagens a negcios podem
ser dedutveis desde que preenchidas certas condies. Nas outras opes
tem-se: em (a), so dedutveis se voc dormir e descansar fora do seu
lar; em (b), tm de ter principalmente um carter pessoal; em (c),
dependem de quanto tempo voc precisa gastar na viagem; em (d), no
podem ser deduzidas a no ser que sejam extravagantes e luxuosas.

9. B O autor afirma que o domiclio fiscal de uma pessoa determinado
pelo seu principal local de trabalho. Nas demais voc tem: em (a), o
lugar onde trabalha como empregado a menos que seja autnomo; em
(c), nunca ser a rea onde em geral fica seu local de trabalho; em (d),
na verdade nunca o local onde ele regularmente reside; em (e)
depende principalmente de onde ele mantm sua residncia familiar.

10. C As despesas de viagens a negcios segundo o texto s no
podem ser lavish (= extravagantes) e tm de se revestir das seguintes
caractersticas: em (a), common or ordinary (= comuns); em (b),
necessary (= necessrias); em (d), lengthy (= longas); em (e)
appropriate (= apropriadas, convenientes).

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LEARNING FROM PAST EXAMS

Question 1: (D) Se este fosse o ltimo texto da prova e voc estivesse
sem tempo sobrando para fazer uma leitura detalhada, bastaria voc
fazer o scanning do pargrafo 1 e buscar a informao cobrada pelo
examinador: a de que algumas pessoas fsicas nos EUA argumentam que
no esto obrigados ao pagamento de tributos federais, uma vez que tal
pagamento voluntrio, o que equivale a dizer que estes indivduos
argumentam contra o aspecto compulsrio do pagamento de impostos.

Question 2: (B) A meno da Seo 1 do Cdigo de Receitas Internas se
encontra no segundo pargrafo. Outra questo que poderia ser
respondida aps realizar o scanning do pargrafo 2. O mencionado
cdigo estabelece a obrigatoriedade do pagamento de impostos.

Question 3: (E) No final do curso teremos falado do prefixo NON- [um
dos prefixos ingleses que forma antnimos, eg, non-smoking = no
fumante]. Se voc conseguiu entender o fragmento sanctions for non-
compliance (= sanes pelo no cumprimento), ento pde chegar
concluso que tais sanes j foram estabelecidas, have been set. Sem
entrar em detalhes sobre os modal verbs (might, may, should, must),
traduzimos apenas as outras opes: em (a), talvez venham a ser
aprovadas; em (b), quase certo que sejam estabelecidas em breve; em
(c) devem ser concebidas; em (d), talvez venham a ser estabelecidas.

Question 4: (B) O texto diz respeito a assuntos tributrios. Esse o tipo
de questo que obriga o candidato a fazer o intensive reading. preciso
l-lo detalhadamente para entender que no se refere a impostos
estaduais, nem se refere a um sistema social, nem, tampouco, estabelece
critrios econmicos; e, tambm, no se refere a benefcios de
aposentadoria.

Question 5: (E) According to the text, De acordo com o texto (ou
com o autor) so formulaes de enunciado em que o examinador quase
nos obriga ao intensive reading. Observe que as diversas opes nos
jogam feito bola de pingue-pongue de um pargrafo para outro. Cabe a
voc ir buscar o que o autor afirma ou sugere para chegar melhor
resposta. Em (a), diz-se: impostos federais so restituveis; em (b),
pagamento de levies (outra palavra inglesa para tributo) voluntrio
opo que contraria a idia central defendida pelo autor; em (c),
absurdamente, tem-se penalidades criminais so ilegais; em (d), l-se
que os estados americanos tm que exigir o cumprimento das leis fiscais.

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EXERCISES / ANSWERS

I. PHRASAL VERBS WITH RUN.

1. Mr. Lewis asked his secretary to RUN OFF five extra copies of the
contract. (= MAKE)
O Sr. Lewis pediu a sua secretaria que fizesse mais cinco cpias do
contrato.

2. Patricia RAN AWAY from her home and started her career as an actress.
(= LEAVE, ABANDON)
Patrcia fugiu de casa e comeou sua carreira como atriz.

3. Sam said hed been working hard; and as result, had been feeling a little
RUN DOWN (= TIRED)
Sam disse que vinha trabalhando muito; e por conseguinte, est se
sentindo um pouco cansado.

4. The other day I RAN INTO an old buddy from school. (= MET)
Outro dia encontrei um velho amigo dos tempos de escola.

5. My son had to renew his drivers license; it had RUN OUT a few days
before. (= EXPIRED)
Meu filho teve de renovar sua carteira de motorista; ela havia expirado
alguns dias antes.


II. PAST FORMS OF IRREGULAR VERBS

1. [SHOOK] - Quando o presidente chegou ao auditrio, ele apertou a
mo de muitos congressistas
2. [SOUGHT] - O que eles buscavam era uma reao internacional
coordenada.
3. [TOLD] - A queda do Mercado de hipotecas de alto risco e seu
impacto no setor financeiro surpreendeu os polticos, John Kirton disse a
USINFO.
4. [MET] - Membros do G7 encontraram-se com representantes da China
e de muitos outros pases.
5. [GROWN] - Nos ltimos anos os fundos soberanos tm crescido em
nmero e tamanho com reservas estimadas entre $2 e $3 trilhes.

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III. DEFINITIONS

1. Depression // 2. Exchange rate // 3. Free trade // 4. Gross domestic
product // 5. Money supply // 6. Securities

IV.ING or ED

1. developed countries (= pases desenvolvidos)
2. emerging countries (= pases emergentes)
3. advanced economies (= economias avanadas)
4. running water (= gua corrente)
5. parking lot (= rea de estacionamento)
6. buying/purchasing power (= poder de compra)
7. interesting movie (= filme interessante)
8. drinking water (= gua potvel)
9. washing machine (= mquina de lavar)
10. interested student (= aluno /a interessado /a)

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Avalie se os seguintes objetivos da primeira aula foram alcanados.

FIRST CLASS OBJECTIVES
OBJETIVOS DA AULA INICIAL

Raise your awareness of:
Despertar sua conscientizao para:

I. Study of text 1: Private Savings, Domestic Consumption
Estudo do texto 1:Poupana Privada, Consumo Interno

II. Vocabulary build up: studying prefixes & suffixes
Construo do vocabulrio: estudo dos prefixos e sufixos

III. On the importance of studying phrasal verbs
Sobre a importncia de se estudar os phrasal verbs

IV. Study of text 2: USA, Switzerland Agree to Increased Tax Info
Exchange
Estudo do texto 2: EUA e Sua fazem acordo para incrementar
troca de informaes fiscais

V. Study of text 3: Business Travel Expenses
Estudo do texto 3: Despesas de Viagens a Negcio

VI. Discourse Markers
Palavras Marcadoras do Discurso

VII. Learning From Past Exams Is Payment Of Taxes Voluntary?
Estudo de provas anteriores: O pagamento de tributos
voluntrio?

VIII - MOCK TEST
TESTE SIMULADO

IX. JUST FOR FUN - The Four Stages of Life
S para divertir Os 4 Estgios na Vida

X. Exercise Section
Seo de Exerccios

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