ESAF-2005 – RECEITA FEDERAL – AUDITOR FISCAL – LÍNGUA INGLESA – PROVA COM GABARITO.

❑ PROVA DE LÍNGUA INGLESA:

• ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL-18/12/2005.

www.esaf.fazenda.gov.br

❑ ESTRUTURA-PROVA:

➭ 10 MCQs (Multiple Choice Questions) / 5 Options Each Question.

• Text (1) – | A dip in the middle | The Economist |

• Text (2) – | Flight of the French | Newsweek |

❑ TEXTO 1: 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)

Sep 8th 2005

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 fl at 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 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

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 single rate.

 👍  Comentários e Gabarito  B 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

De acordo com o texto,

(A) a commission introduced a flat income tax into Britain. – uma comissão introduziu um imposto de renda fixo na Grã-Bretanha.
(B) a war once justified the payment of income tax. – uma guerra já justificou o pagamento do imposto de renda.
(C) a flat income tax would be made up of three tax rates. – um imposto de renda fixo seria composto por três alíquotas de imposto.
(D) the reform would yield many economic benefits. – a reforma traria muitos benefícios económicos.
(E) George Osborne has managed to introduce the single rate. – George Osborne conseguiu introduzir a taxa única.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] 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."

• Introduzido pela primeira vez por William Pitt, o Jovem, para financiar a guerra contra a França napoleônica, é a maior fonte de receitas do Tesouro, arrecadando 30% das receitas fiscais.

22 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  A 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

De acordo com o parágrafo 2, o governo de Margaret Thatcher introduziu

(A) major alterations to British income tax rates. – alterações importantes nas taxas de imposto de renda britânicas.
(B) measures that made cosmetic changes only. – medidas que fizeram apenas alterações cosméticas.
(C) a tax system that discourages hard work. – um sistema tributário que desencoraja o trabalho árduo.
(D) proposals imitated by a shady politician. – propostas imitadas por um político duvidoso.
(E) a substantial increase in top taxation rates. – um aumento substancial nas principais taxas de tributação.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] 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."

• Durante os últimos 30 anos, o imposto sobre o rendimento tem sido sujeito a mudanças radicais, notadamente a redução da taxa máxima de 98% para 40% sob Margaret Thatcher entre 1979 e 1988.

23 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  B 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

O imposto de renda fixo

(A) is intended to hinder enterprise and hard work. – destina-se a impedir o empreendedorismo e o trabalho árduo.
(B) would be below the present top rate. – ficaria abaixo da taxa máxima atual.
(C) ought to please low-earners and high-fliers. – deve agradar aos que ganham pouco e aos que voam alto.
(D) must generate a cut in public spending. – deve gerar corte nos gastos públicos.
(E) might be financed by increases in other taxes. – poderia ser financiado por aumentos de outros impostos.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] These three rates would be replaced by a single rate, which would be considerably lower than the current top rate."

• Estas três taxas seriam substituídas por uma taxa única, que seria consideravelmente inferior à atual taxa máxima..

24 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

In paragraph 3, the author notes that the present tax-free personal allowance would

(A) remain unchanged.
(B) be cut.
(C) rise.
(D) be abolished.
(E) be phased out.

 👍  Comentários e Gabarito  C 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

No parágrafo 3, o autor observa que o atual valor do subsídio pessoal da TAX-FREE (RENDA ISENTA DE IMPOSTO)

(A) remain unchanged. – permaneceria inalterado.
(B) be cut. – seria cortado
(C) rise. – aumentaria
(D) be abolished. – seria abolido.
(E) be phased out. – seria eliminado por etapas.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] At the same time there would be an increase in the tax-free personal allowance, currently worth 4,895 pounds."

• Ao mesmo tempo, haveria um aumento na renda mínima isenta, atualmente vale 4.895 libras.

❑ TEXTO 2: 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)

Sept 26th/Oct 3rd 2005

   

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 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  D 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

O texto refere-se à França

(A) historic decision to drop its wealth-tax. – decisão histórica de diminuir os imposto sobre a riqueza.

(B) recent proposal to suppress the wealth-tax. – à recente proposta da França de suprimir o imposto sobre a riqueza.

(C) commitment to prevent the so-called capital flight. – compromisso de evitar a chamada 'fuga de capital'.

(D) current fiscal policy in relation to the rich. – política tributária atual em relação aos ricos.

(E) controversial attempt to penalize its fiscal refugees. – 

tentativa controversa de penalizar seus refugiados fiéis.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] At the same time there would be an increase in the tax-free personal allowance, currently worth 4,895 pounds."

• Ao mesmo tempo, haveria um aumento na renda mínima isenta, atualmente vale 4.895 libras.

26 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  A 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

Os chamados "fiscal refugees"(refugiados fiscais/foragidos fiscais) são 

(A) fleeing taxpayers. – os contribuintes fugitivos.

(B) successful shareholders. – os acionistas bem-sucedidos.
(C) well-known tax attorneys. – os advogados tributaristas experientes.
(D) notorious smugglers. – os contrabandistas famosos.
(E) top company executives. – os diretores de empresas.

27 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  C 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

Segundo o autor, a França

(A) might change its fiscal system. – poderia mudar seu sistema fiscal.
(B) must preserve its wealth tax. – deve preservar seu tributo sobre a riqueza
(C) has not changed its fiscal policy. – não alterou a sua política fiscal.

(D) ought to slash its public spending. – deveria reduzir seus gastos públicos.

(E) could lose from a tax reform. –  poderia perder com uma reforma tributária.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] While much of Europe has revised its tax codes, France's fiscal inertia is virtually begging its rich to leave."

• Enquanto a maior parte da Europa tem revisado seus códigos tributários, a inércia tributária da França está, na prática, implorando aos seus ricos para deixarem o país.

❑ TEXTO 3: Your answers to questions 28 to 30 must be based on the text below entitled "The real medicine".

The real medicine

Source: Newsweek (adapted)

Oct 17th 2005

            

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 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  E 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

De acordo com o texto, o executivo

(A) actually refused to eat right, exercise and avoid smoking. – na verdade se recusou a comer direito, fazer exercícios e evitar fumar.
(B) seems to have increased his risk of early death. – parece que aumentou seu risco de morrer cedo.
(C) agrees that medicine should focus primarily on drugs. – concorda que a medicina deveria focar a cura primeiramente através de remédios.
(D) declined new choices and priorities in his life. – recusou novas escolhas e prioridades em sua vida.

(E) went further in his search for recovery and health. – foi mais longe na busca pela recuperação e saúde.

29 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  B 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

O conselho dado pelo médico é definido como "um som". Em outras palavras, ele

(a) might be effective. – talvez seja efetivo.
(b) is reliable and effective. – é confiável e efetivo.
(c) is questionable. – é questionável.
(d) should be looked into. – deveria ser investigado.
(e) must be deeply researched. – deve ser profundamente investigado.

➭ SOUND ADVICE (collocation) - CONSELHO CONFIÁVEL E EFETIVO, CONSELHO ÚTIL.

➭ COLLOCATIONS com o substantivo incontável ADVICE:

• constructive advice – conselho construtivo

• excellent advice – excelente conselho

• good advice – bom conselho

• helpful advice – conselho útil

• practical advice – conselho prático

• sensible advice – conselho sensato

• useful advice – conselho útil

• valuable advice – conselho valioso

• bad advice – mau conselho

• wrong advice – conselho errado

• clear advice – conselho claro

• detailed advice – conselhos detalhados

• confidential advice – aconselhamento confidencial

• impartial advice – conselho imparcial

• free advice – aconselhamento gratuito

• legal advice – aconselhamento jurídico

• financial advice – aconselhamento financeiro

• medical advice – aconselhamento médico

www.collinsdictionary.com

30 – (ESAF-2005-RECEITA FEDERAL-AUDITOR FISCAL)

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.

 👍  Comentários e Gabarito  D 
TÓPICO - RELAÇÃO SEMÂNTICA ENTRE PARTES DO TEXTO & VOCÁBULOS SINÔNIMOS:

O texto centra-se na relevância de

(a) current scientific and technological advances. – avanços tecnológicos e científicos atuais.
(b) studies carried out by obscure scientists. – estudos realizados por cientistas desconhecidos. 
(c) preventive medicine in relation to some ailments. – medicina preventiva em relação a alguns alimentos.

(d) a desirable change of attitude to life. – uma mudança desejável de atitude na vida.
(e) leading a healthy life in spite of loneliness. – levar uma vida saudável apesar da solidão.

➭ TRECHO QUE JUSTIFICA A RESPOSTA:

• "[...] So he joined a support group and reordered his priorities, placing relationships at the top of the list instead of the bottom."

• Então ele se juntou a um grupo de apoio e reordenou suas prioridades, colocando os relacionamentos no topo da lista, e não no final.