PART IV CLOZE [ 10min ] Decide with of the words given in the box below would best complete the passage if inserted in the corresponding blank . The words can be used ONCE ONLY . Mark the letter for each word on ANSWER SHEET TOW . A .exists B. almost C. goes up D. nor E. form F .like G. collected H .fairer L. means J.as k. or L. method M. always N. occurs O. way Everyone knows that taxation is necessary in a modern state : without it , it would not be possible to pay the soldiers and policemen who protect us ; ( 31 ) _______the workers in government offices who look after our health , our water , and all the other things that we cannot do for ourselves . By ( 32 ) ______of taxation , we pay for things that we need just as much as we need somewhere to live and something to eat . But though everyone knows that taxation is necessary , different people have different ideas about how taxation should be arranged . In most countries , a direct tax on persons , which is called income tax , ( 33 ) _______ . It is arranged in such a ( 34 ) _______ that the poorest people pay nothing , and the percentage of tax grows larger as the taxpayer’s income grows . In some countries , for example , the tax on the richest people ( 35 ) _______ as high as ninety-five per cent ! But countries with direct taxation nearly ( 36 ) _______have indirect taxation too . Many things imported into the country have to pay taxes or “duties” . Of course , it is the men and woman who buy these imported things in the shops who really have to Pay the duties , in the ( 37 ) _______of higher prices . In some countries , too , there is a tax on things sold in the shops . If the most necessary things are taxed , a lot of money is ( 38 ) _______ but the poor people suffer most . If unnecessary things ( 39 ) _______jewels and fur coats are taxed , less money is obtained but the tax is ( 40 ) _______, as the rich pay it .