Questões de Língua Inglesa da Escola de Administração Fazendária (ESAF)

Read the text below in order to answer questions 21 to 23:

According to the text, Brazil's president Luiz Inácio Lula da Silva

• A.

  pretends to have revoked an amendment proposed by the former Brazilian president.

• B.

  might submit a controversial amendment that revamps the nation's pension policy.

• C.

  has postponed a major political battle related to the nation's pension policy.

• D.

  conceals his feeling of pride in relation to his accomplishments.

• E.

  did not conceal his elation concerning a political accomplishment.

Read the text below in order to answer questions 21 to 23:

According to the author, analysts

• A.

  foresee difficulties.

• B.

  predict victories.

• C.

  forecast gains.

• D.

  praise Lula's victory.

• E.

  triggered political reactions.

Read the text below in order to answer questions 21 to 23:

Brazil's president intends to

• A.

  deregulate production.

• B.

  slash the budget

• C.

  increase revenue.

• D.

  fight another war

• E.

  state legal requirements.

Read the text below in order to answer questions 24 to 26

The author refers to the Jobs and Growth Tax Relief Reconciliation Act of 2003 as

• A.

  likely to be signed.

• B.

  an achievable change.

• C.

  officially accepted.

• D.

  a changeable tax law.

• E.

  a changeable tax law.

Read the text below in order to answer questions 24 to 26

According to the author, in 2003 almost everybody's total tax bill will show

• A.

  a sharp fall.

• B.

  a reduction.

• C.

  a steep rise

• D.

  a balance.

• E.

  an increase.

Read the text below in order to answer questions 24 to 26

The author points out

• A.

  the difficulties faced by accountants in setting sensible tax brackets.

• B.

  the urgent need to change the last tax law.

• C.

  the government's decision to increase tax brackets in 2005

• D.

  a certain number of changes concerning tax brackets.

• E.

  the need to be married so as to qualify for the 10% tax bracket.

Read the text below in order to answer questions 27 to 30:

The opening paragraph of the text

• A.

  emphasizes the need to tax digital sales.

• B.

  foresees a global economic downturn.

• C.

  refers to tax as something annoying.

• D.

  defines a future increase in digital sales.

• E.

  outlines the profit globally made.

Read the text below in order to answer questions 27 to 30:

According to the text, all Internet firms are required to

• A.

  obey a new EU official order.

• B.

  prevent taxation in certain cases.

• C.

  save in tax payments.

• D.

  relocate their headquarters

• E.

  apply for tax exemption.

Read the text below in order to answer questions 27 to 30:

Concerning the European profit made by the overseas Internet retailers, it

• A.

  may be re-invested.

• B.

  may be affected.

• C.

  must be spent

• D.

  shall be cut.

• E.

  might remain high.

For questions 21-24 below, choose the answer which best fits the ideas in the text.

The picture of the current Brazilian economy given by this article is

• A.

  highly optimistic.

• B.

  guardedly hopeful.

• C.

  unremittingly positive.

• D.

  faintly negative.

• E.

  distinctly bleak.