Purpose:
Students should understand ways in which taxes help improve the lives of children and those who care for them.
Objectives:
This is an autonomous on-line learning lesson. It is structured as follows:
• The direct impact taxes have on children’s lives
• How taxes help children
• Money collected from taxes benefit everyone
• The consequences of not paying taxes
• Tax evasion
• Imagine a tax-less world
• 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.
Materials:
• Micro-clip “Do I benefit from taxes? How?”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, tax evasion, taxpayers
Purpose:
Students should understand what are the disadvantages and consequences of not paying taxes.
Objectives:
• Identify and understand the concept of “Shadow Economy”
• Explain what counterfeit goods represent and why they damage the Economy.
• Explain why evading tax can bring unwanted consequences not only to the persons evading taxes, but also to the people involved in their activities.
• Debate how people can help prevent tax evasion.
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.
Materials:
• Micro-clip “What happens if you don’t pay your taxes?”
• Interactive whiteboard (or just a LCD projector)
Vocabulary:
taxes, shadow economy, tax evasion, earnings
Purpose:
Students should understand the main types of taxes in force in the European Union.
Objectives:
• Identify and understand the main types of taxes in force in Member States.
• Understand the differences between direct and indirect taxes.
• Explain the need for taxing individuals’ and companies’ activities.
• Identify in which category each of the presented examples fits best.
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.
Materials:
• Micro-clip “What kinds of taxes are there?”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, direct and indirect taxes, corporate taxes, excise duty, VAT
Purpose:
Students should understand why a business has to pay taxes and how this contributes to the Society’s wellbeing.
Objectives:
• Identify and understand where do the money paid by businesses in taxes go and what happens to that money from that point forward.
• Understand the benefits the employees get due to the taxes paid by their employers.
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.
Materials:
• Micro-clip “Do businesses pay tax?”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, business, State Budget, public services
Purpose:
Students should understand the concept of income and how the taxation applies in this case.
Objectives:
• Identify and understand income taxation for both individuals and companies.
• Understand the benefits that come from paying income taxes.
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.
Materials:
• Micro-clip “What is income and how is it taxed?”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, income, revenue, social system, common needs
Purpose:
Students should understand what environmental taxes are and how they support the protection of the environment.
Objectives:
• Identify the actions that produce damage to the environment and how they can be prevented.
• Explain what environmental taxes are.
• Identify the types of environmental taxes.
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.
Materials:
• Micro-clip “Can tax help protect the environment?”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, environment, pollution