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What is tax?

What is tax?


The activity aims at helping students understand the concepts of tax and taxation.



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

  • The main characteristics of taxes
    • Taxes are a common contribution
    • Financing the Common Good
  • What sets taxes apart?
  • A basic definition for taxes
  • Conclusion

The lesson can either be used as a whole, or teachers can use specific sections from the lesson, as they see fit. The average time for attending the entire lesson and the proposed complementary didactic activities is estimated at 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 “What is tax?”
  • Interactive whiteboard (or just an LCD projector)


tax, taxation

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