Tax literacy for children in elementary school

The project “Fiscal literacy for young people” is based on the goal of bringing taxes closer to children, giving them basic answers to questions such as what is tax and why, when and how should they be paid, and how much is to be paid. 

The youngest among them have probably never even heard of the word ‘tax’ before. Therefore, their literacy will be approached in a special way that will be adapted for their age. The goal for youngsters in the first years of primary school (between the age of 6 and 8) will be to gain basic basic knowledge about what tax is and why it should be paid.

The first years of primary school (grades 1, 2 and 3), mark a big step for children. From a simple, playful environment, they have to be integrated into one that is full of rules, responsibilities and obligations. In order to make this more friendly and interesting, teachers use different methods and approaches adapted to their developmental stage.

Below is a short description of how the Slovenian financial administration is running this project.

Methods
Lecturers of the Financial Administration of the Republic of Slovenia will use different methods of teaching, namely explanation, conversation, observation, and display of pictures and films. The main purpose is to conduct the training as a workshop.

Accessories
Different real voices from stores, colouring books, colours, cartoons and movies.

Performance: step by step
Step 1: Lecturers welcome children and teachers. They introduce themselves and provide some basic information about the work of the Financial Administration that would be of interest to children of this age.

Step 2: The lecturers ask if they have seen the following picture: a poster about the obligation of shops to issue invoices and the obligation of buyers to demand an invoice. This poster is in every store.

Step 3: Link to the Financial Administration website: http://www.fu.gov.si/en/

• Read aloud together.
• The lecturers ask whether they understand what the text means. 
• They ask the following questions: Do you know what a receipt is? Why should it be taken?
• Receipts are examined. Lecturers ask what is written on the receipts.
• Children express their thoughts.

Step 4: Lecturers ask the children if they know what the word tax means. About paying tax in shops, the children are asked what they think the shop owners do with the tax money?

Step 5: Lecturers focus on the budget. They describe it as a large treasury or the purse of the Republic of Slovenia. They explain what the Republic of Slovenia does with taxes.

Step 6: The lecturers show the children a 5-minute animation.
•    Children are asked to describe what they saw in the cartoon. Lecturers  review with the children all they have learned: We should always take a receipt, and taxes are very important because we all benefit from them.

Step 7 : Discussion about what the Republic of Slovenia would be like without taxes? The children are shown a short film: https://www.youtube.com/watch?v=y3hd4CKGY98 

The children are asked if they want such a Republic of Slovenia. Of course, the answer is no. And this is why they always need to ask for a receipt. 

Step 8 : The lecturers advise the children to ask their parents or teachers to learn more about taxation together by using the following website of the European Union: https://europa.eu/taxedu/child_sl 

At the end, the lecturers distribute colouring books and crayons. The colouring book contains pictures of professions that we encounter every day and are financed by taxes (police officers, teachers, soldiers, garbage collectors, etc).

Conclusion
With tax literacy for young people in the first years of elementary school, Slovenia’s financial administration is facing a great responsibility, and it is also a great challenge to provide these youngsters a bit of knowledge from a very demanding field such as taxes.

The entire exercise lasts one school hour.
 

Branka Hercog
Head of the Project