Functions of taxes
The students deal with the various functions of taxes and recognize their importance for the state and society. The worksheet looks at the steering function of taxes in detail, but can be adapted so that another tax function - such as the financing, redistribution or stabilization function - is dealt with instead.
Contents and methods:
The worksheet begins with a thought experiment: The students imagine living in a country without taxes and consider what impact this would have on their daily lives. They then learn about one function of taxes in detail. The students analyze the opportunities and risks of this function and reflect on whether and under what conditions a tax with this objective makes sense.
Skills:
- Understanding the various tax functions
- Detailed examination of a specific tax function
- Analysis of the effects of tax measures
- Reflection on the role of taxes in society
Target group:
Grade 9 and above
Tax types
Students learn about the role that taxes play in society and deal with a specific type of tax. They recognize the importance of tax revenues for public services and reflect on their impact on everyday life.
Content and methods:
The worksheet begins with a puzzle to introduce the topic of taxes. The students then work out what taxes are and what significance they have. They deepen their knowledge by looking at a specific type of tax - such as income tax - and analyzing its characteristics. They can adapt the worksheet flexibly for different types of tax.
Skills:
- Understanding the function and significance of taxes
- Analysis of a specific type of tax and its characteristics
- Reflection on the social impact of tax revenues
Target group:
Grade 9 and above
How to: Tax return
Learners understand the basics of tax returns and work out which income and expenses are relevant for tax purposes. They deal with the tax return process by helping a fictitious person.
Content and methods:
The worksheet guides students step-by-step through the preparation of a tax return using a practical example. They analyze different types of costs, evaluate their deductibility and reflect on the importance of taxes for employees. They deepen their knowledge through interactive tasks and a sample calculation.
Competencies:
- Understanding of the German tax system
- Analysis of tax deductibility and its effects
- Application of economic knowledge to everyday life
- Critical reflection on financial planning
Target group and level:
Grade 10 and above