The importance of the Australian Taxation system
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Introduction
In this activity, students explore the importance of Australia’s taxation system and consider the consequences of tax evasion. They collaboratively create a persuasive text promoting the benefits of tax and provide an individual explanation of how the collection of taxes and provision of services supports individual human and financial wellbeing, communities and Australian society.
By the end of Year 8, students explain how markets influence the allocation of resources to the production of goods and services. They explain ways that businesses adapt to opportunities in markets and respond to the work environment. They describe the importance of Australia’s taxation system and its effect on decision-making by individuals and businesses. Students explain why individuals and/or businesses budget and plan.
Students develop a range of questions to investigate an economic and business issue. They locate, select and organise relevant information and data. They interpret information and data to identify economic and business issues and trends, and describe economic cause-and-effect relationships. They develop a response to an economic and business issue. They identify and evaluate potential costs and benefits. Students use economic and business knowledge, concepts, terms and research findings to create descriptions and explanations.
Content descriptions
Economics and Business Knowledge and Understanding
The importance of Australia’s system of taxation and how this system affects decision-making by individuals and businesses. (AC9HE8K04).
Economics and Business Skills
Interpret information and data to identify economic and business issues, trends and economic cause-and-effect relationships. (AC9HE8S03).
Create descriptions and explanations, using economic and business knowledge, concepts and terms, and referencing information and data from sources. (AC9HE8S05).
Teacher resources
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Why is tax important?
Why should you pay tax?
Australian Government spending
Student learning resources
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What if?
The importance of Australia's taxation system
Suggested activity sequence
This sequence is intended as a framework to be modified and adapted by teachers to suit the needs of a class group.
Part A: Why should you pay tax?
- Play: Why is tax important? Ask students questions to check their understanding.
o What types of services does tax revenue pay for? (schools, hospitals, roads, telecommunications, police force, running water, income support)
o How do Australians benefit from these services? (Keeps Australians educated, healthy, safe, connected and promotes a more equitable society)
o Which of these services do you benefit from? - Display the graph on the visualiser and as a class discuss how tax revenue is spent in Australia. Possible prompts for discussion include:
o What are the 4 areas where most Australian tax revenue is spent?
o Why are these important?
o Where does most money go?
o Why does this spending make Australia a better and more equitable place to live?
Part B: Exploring the consequences of lower tax revenue.
- Play: Why should you pay tax?
- Pose the following question for students to think about:
o What would happen if too many people evaded paying their taxes?
o How would it affect you and other Australians? - Use a grouping strategy to organise students into groups of at least 4.
- Groups complete the What if? scenario.
- As a class discuss:
o the extent to which a high level of taxation is necessary for a good welfare system
o the extent to which a high level of taxation is necessary for high living standards.
Part C: Assessment.
- Students complete the assessment task in their own time. They must complete part 1 individually but can work collaboratively on part 2.
- Collect the assessment task and use student responses to make judgments about student performance in relation to the achievement standard.