Topic: Planning the household budget – taxes

Author: Anna Rabiega

Addressee:

8th grade primary school student.

Core curriculum:

II. Family.

The student:

4) lists the categories of household expenses; plans the household budget.

The general aim of education:

The student has some basic knowledge on the fiscal system in Poland.

Learning outcomes:

The student:

• understands why paying the taxes by the taxpayers is necessary for a state to function.

• finds all the information necessary to settle his taxes when he starts to obtain income.

• fills in the e‑declaration, calculating taxes in real‑life situations.

Key competences:

• communicating in a foreign language,

• digital competence,

• learning to learn,

• social and civic competences,

• sense of initiative and entrepreneurship.

Teaching methods:

• discussion,

• brainstorming,

• teaching conversation using movie, interactive exercises,

• trash and suitcase method.

Forms of work:

• self‑learning,

• group work,

• whole‑class activity.

Material & equipment needed:

• computers with loudspeakers/headphones and internet access,

• multimedia resources from the e‑textbook,

• small pieces of paper in two different colours (e.g. green and yellow) for each student,

• interactive whiteboard/blackboard, felt‑tip pen/a piece of chalk.

Lesson plan overview (Process):

Introduction:

1. The teacher presents the goal of the lesson: You will learn how to calculate the personal income tax.

2. The teacher initiates a short discussion on the reasons to pay taxes. He asks the students a question whether it wouldn’t be better if we did not have to pay any taxes. The students join the discussion, giving argument for and against paying taxes, providing the goals, to which the state dedicates the money they have from taxes. A willing/chosen student writes down the conclusions on the board.

Implementation:

1. The teacher displays a scheme on the interactive board “What is a PIT?” from the abstract “Planning the household budget - taxes”, that contains information on forms for PIT, the duty to pay taxes, important dates for taxpayers. He asks the students questions included in the widget, and then they together verify their answers with the ones included in the scheme:

• Who has to file a tax declaration?

• Where is the declaration filed?

• When do we file the declaration?

• How do we know, what to write in the declaration?

• Who is the PIT‑37 meant for?

• Who is the PIT‑36 ment for?

• What are the tax reliefs?

2. Using the instructions from the screencast “How to fill in the tax return form - PIT made easy” and the data from the attachments (PIT11 - Aurelia, PIT11 - Eustachy), the students fill in an e‑declaration or the paper version of the form. The teacher divides the class into three groups - each group is supposed to calculate the personal income tax for a different case: a marriage with three children, an individual taxpayer, and a marriage who files a joint declaration. The teacher monitors the whole process and helps the students if necessary at various stages of their work with the declaration.

3. The teacher informs the students, that in order to summarize the knowledge they have gained and the skills they have practised they will solve exercise 1 - When is usually the final time to file tax declarations for a previous tax year?

Summary:

1. The teacher carries out a summary part of the lesson using the trash and suitcase method. The teacher hands out small pieces of paper in two different colours (e.g. green and yellow). On the green pieces of paper the students write down the useful knowledge and skills they acquired during the class – these go into “the suitcase” (students stick it to a board under that category). The yellow pieces of paper are used to write down things the students did not find useful or interesting – these go into “the trash” (under the sign that reads “trash” on the board). The teacher explains, that their reflection may concern both the acquired knowledge, and the new skills they have learned. The teacher reads students’ reflections on the experience – first the “trash” contents, then the “suitcase”.

2. Homework proposal:

a. Explain, why states collect taxes. Present two arguments for and two against the high and low personal income tax rates.

b. Listen to the abstract recording to review the material and new vocabulary. Then do the vocabulary exercise at the end of the chapter.

The following terms and recordings will be used during this lesson

Terms

Texts and recordings

Planning the household budget – taxes

“In this world nothing can be said to be certain, except death and taxes” – these words of Benjamin Franklin  are often quoted to prove that taxes cannot be avoided. No one likes paying taxes, but we know that it is impossible for a state to function without taxes. The government revenue that comes from taxes is spent on schools, hospitals, roads, the police, the courts, the army, historical treasures preservation, protection of the environment, etc. We would all like to live in a rich country, where we would feel safe and could enjoy quality education, healthcare system, effective infrastructure. However, creating such a country requires a lot of investment.

Government revenue comes primarily from taxes. A taxpayer, an individual, a company or an institution, is obliged by the law to account for his income and transfer part of it to the Internal Revenue Service (IRS, Urząd Skarbowy). Before you begin to fill in a tax return form, you need to find out, who has to file one, where, and when. You also have to know, which form to fill out. You will find all the information you need in the infographics below.

Fortunately, dealing with the taxation authorities becomes easier and easier. Now you can do it via an application downloaded from the Ministry of Finance website (e‑Deklaracje). Watch a short movie, showing you step‑by‑step, how to fill in an e‑declaration and submit it online to the tax office.

Remember, that in the annual PIT declaration a taxpayer may decide to assign 1% of his tax to a chosen public benefit institution.

Download Aurelia’s and Eustachy’s PIT 11