Everyone knows that taxation is necessary in a modern state:【21】______ it, it would not be

Everyone knows that taxation is necessary in a modern state: 【21】______ it, it would not be possible to pay the soldiers and policemen who protect us; 【22】______ the workers in government offices who 【23】______ our health, our food, our water, and all 【24】______ things that we can not do for ourselves. By 【25】______ of taxation, we pay for things that we need as 【26】______ as we need somewhere to live and something to eat.

In most countries, a direct tax on persons, 【27】______ is called income tax, exists. It is arranged in such a way that the poorest people pay 【28】______ , and the percentage of tax grows greater as the tax-payer's 【29】______ grows. In England, for example, the tax on the 【30】______ people goes up as high as ninety-five percent!

But countries with direct taxation nearly always have 【31】______ taxation too. Many things imported into the country have to pay taxes or"duties". 【32】______ ,it is the men and women who buy the imported things in the shops who really 【33】______ pay the duties, in the 【34】______ of higher prices. In some countries, too, there is a tax 【35】______ things sold in the shops. If the most necessary things are taxed, a lot of money is collected, but the poor people suffer 【36】______ . If unnecessary things like jewels and fur coats are taxed, 【37】______ is obtained, but the tax is fairer, as the 【38】______ l pay it.

Probably this last kind of indirect tax, 【39】______ with a direct on incomes which is low for the poor and high for the rich, is 【40】______ arrangement.

【21】

A．because of

B．instead of

C．with

D．without