Skip to main content

Who Collects Taxes and Why?

Who Collects Taxes and Why?


Students should understand the role of the tax authorities in each Member State and how tax revenue is converted into invaluable investments and public services at the local and national level, ensuring a better quality of life for everybody.



This is an autonomous on-line learning lesson. It is structured as follows:

  • Presentation of the general taxation system
  • Local taxes and the local budget: examples and general use of local tax funds
  • The national budget: the role and types of investments supported by the national budget
  • Conclusion

Teachers can use this lesson in its entirety or select specific parts, as they see fit. The estimated time for attending the entire lesson and the proposed complementary activities is 30 minutes.


The content of this training course: 
  - is of general nature only and is not intended to address the specific circumstances of any particular individual or entity;
  - does not provide professional or legal advice;
  - is valid as of the date of its publication. Updated VAT rates can be consulted on EUROPA.
Only European Union legislation published in the Official Journal of the European Union is deemed authentic.



Micro-clip “Who Collects Taxes and Why?”

Interactive whiteboard (or just an LCD projector)



taxes, taxation system , local taxes, local budget, national budget, public services, investments

Return to resources list