Do you agree or disagree with the following statement?
The best way for governments to encourage the development of small businesses is to reduce taxes on them, rather than providing direct financial support or other forms of assistance.
Use specific reasons and examples to support your answer.
TOEFL Independent Writing Scoring Rubric
Position: Clear and consistent stance on the topic
Argumentation & Examples: Sufficient reasons with specific examples
Structure & Coherence: Logical organization and progression
Language Use: Vocabulary variety, grammatical accuracy, fluency
Scored 0-30 based on holistic scoring (original 0-5, scaled to 30).
Answering Tips
Spend 2-3 minutes planning your position
Use the structure: Introduction - Body 1 - Body 2 - Concession - Conclusion
Develop each body paragraph with: topic sentence + explanation + specific example + summary
Use specific examples with names, data, or real events
Reserve 2-3 minutes at the end to check grammar and spelling
