Read the text below in order to answer question


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

It's not an idle question. Recent estimates suggest that business-to-business e-commerce 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.

Which of the statements below does not reflect the content of the text?

Read the text below in order to answer question


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

It's not an idle question. Recent estimates suggest that business-to-business e-commerce 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.

The introductory quotation by Benjamin Franklin points out that death and taxes

Read the text below in order to answer question:

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.

What elements are intended to be decreased?

Read the text below in order to answer question:

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.

The social security deficit

Read the text below in order to answer question:

Read the text below in order to answer question:

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.

According to the text, constitutional and legal reforms

Read the text below in order to answer question

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.

According to the text,