Professional Documents
Culture Documents
MANDATED
Module 1
TOPIC
(Finals)
ON
TAXATION
Describe the principles of
LEARNING 1 taxation;
OBJECTIVES :
6 Point put moral issues;
Your facilitators
Why do we
have to pay
TAXES ?
1. AS A NECESSITY
2. RECIPROCAL DUTIES OF PROTECTION AND
SUPPORT BETWEEN THE STATE AND ITS
INHABITANTS
TAXATION AND ITS GOALS
1. RAISE REVENUE
2. REPRICE GOODS AND SERVICES CONSIDERED TO BE INCORRECTLY PRICED BY THE
MARKET SUCH AS TOBACCO, ALCOHOL, CARBON EMISSIONS, ETC. AND BY PROVIDING
TAX RELIEFS. E.G. FOR CHILDCARE
3. REDISTRIBUTE INCOME AND WEALTH;
4. RAISE REPRESENTATION WITHIN THE DEMOCRATIC PROCESS BECAUSE IT HAS BEEN
FOUND THAT ONLY WHEN AN ELECTORATE AND A GOVERNMENT ARE BOUND BY THE
COMMON INTEREST OF TAX DOES DEMOCRATIC ACCOUNTABILITY REALLY WORK; AND
FINALLY FACILITATE.
5. REORGANIZATION OF THE ECONOMY THROUGH FISCAL POLICY
ACTIVITY 1
List down 5 family members that are affected by tax. Get a paper
1. Which of the following listed members is highly
and pen or
taxed?
2. Is the tax or the taxes being paid from an item
open google
necessary? docs and list
3. How can you help as a member of the family to down your
avoid unnecessary items to save from paying answers
taxes?
TWO ASPECTS OF TAXES:
1. Social Aspects
2. Moral Aspects
THE PRINCIPLE OF THE COMMON GOOD (2008);
the essential elements...
MORAL
OBLIGATION
" From each according to his
Tax evasion, on the other hand, is the illegal practice of not paying taxes, by not
reporting income, reporting expenses not legally allowed, or by not paying taxes
owed. Often, it entails taxpayers deliberately misrepresenting the true state of
their affairs to the tax authorities to reduce their tax liability and includes
dishonest tax reporting, such as declaring less income, profits or gains than the
amounts actually earned, or overstating deductions. As tax avoidance is
encouraged, tax evasion is branded as a crime
WHAT IS TAX MORALE?