First term English Exam

Level : 3AS

Part one: Reading time : 2hours

Read the text carefully then do the activities

Tax evasion is using illegal means to avoid paying taxes. Typically, tax evasion plans involve an
individual or a company misrepresenting their income. Misrepresentation may take the form either of
underreporting income or hiding money and its interest altogether in offshore accounts..

Individuals involved in illegal activities often engage in tax evasion because reporting their true
personal incomes would serve as an admission of guilt and could result in criminal charges. Individuals
who try to report these earnings as coming from a legitimate source can face money laundering charges.

Proof of the crime requires first proving that an unpaid tax liability exists. Second, the tribunal must
prove some affirmative act by the accuser to evade or attempt to evade a tax. Third, the tribunal must show
that the accuser possessed the specific intention to evade a known legal duty to pay. As long as the jury
finds the accuser guilty of each of these elements, he condemns him. In the United States, tax evasion
constitutes a crime that may give rise to substantial monetary penalties, imprisonment, or both.

Source : http://www.law.cornell.edu

A) Comprehension ( 6.5 pts)

- Find a suitable title to the text (0.5 pt)

- Are the following statements true or false? Write “T” or “F” next to the corresponding sentence (2 pts)

a) Individuals involved in tax evasion represent truly their incomes

b) Tax evasion may result criminal charges

c) Evidence of the crime requires four proofs

d) No punishments are imposed on tax evaders

Answer the following questions according to the text ( 3pts)

a) What is Tax Evasion?

b) Why individuals do not report their true personal incomes?

c) What are the punishments administered to Tax evaders?

What do the underlined words in the text refer to? ( 1pt)

Their (§1) =……………. who (§2) =…………..

B) Text Exploration ( 7.5 pts)

1- Give the opposite of these words using prefixes : (1.5 pts)

Words Opposites
paid
Patient
Legal

2- Rewrite the second sentence so that it means the same as the first one: ( 4pts)

a) - As long as the jury finds the accuser guilty of each of these elements, he condemns him.

……………... ………………………………………………………………………………...

b) - The jury condemned him because he found proofs of the crime

……....………………………………………………………………………………………..

c) - the government ought to do something against tax evasion.

The government ……………………………………………………………………………..

d) – The game was so fascinating that he played for hours.

………………………………………………………………………………………………

3- Complete the table below: (2pts)

words nouns
creative
Subjective
Sincere
Productive

Part two: written expression (6 pts)

“Individuals who try to report these earnings as coming from a legitimate source can face money
laundering charges.”

Money laundering is considered as an unethical business that is seriously punished. Write a

paragraph of no more than 15 lines in which you explain this crime, show its consequences, give examples,
and what do you think the government should do in order to stop this phenomena.

Good luck 