Republic of the Philippines

Department of Education
Caraga Administrative Region
Division of Butuan City
Aupagan National High School
Aupagan, Butuan City

I. Objectives

At the end of the lesson, the students should be able to:

1. Define tax.
2. Discuss why it is necessary for the government to impose taxes.

II. Subject Matter

Topic: Taxes
Reference: Applied Economics. REX Bookstore pp.51-52
Materials: Manila paper, pen , ppt presentation

III. Procedure

1. Activity

Divide class into 4 groups.

Each group will enumerate 5 common goods and services government provides with the taxes we pay.

2. Analysis

What taxes are for?

Are the benefits of these public goods and services worth the taxes your parents pay? Explain.

3. Abstraction

Tax – an amount of money that a government requires people to pay according to their income, the
value of their property, etc., and that is used to pay for the things done by the government.

We pay taxes for government to provide public goods and services that empower and enable individuals
and institutions alike (e.g., schools, business corporation) to pursue their dreams.

 One example of a public good is farm access road for farmers to transport their products to the
cities for the needed cash income.
 Another example is the public-school system to educate children of poor families out of poverty.
 An example of a public service is restoring peace and order in war-torn areas in Mindanao by
the armed forces and police that can resume normal life.
 The regulation of business permits by the City Hall to prevent industrial overcrowding, which can
dampen the incentive to do business.

In other words, we pay taxes for government to provide a better place where we can exercise our
freedom securely, fairly, and progressively.

4. Application

Recitation: Give the students 2 minutes to think.

Have them state the ultimate effects to society of shortfalls of tax collection and share it with the class.
IV. Evaluation

Essay.

1. Write a short essay on why you pay taxes and why you should make sure you pay the right amount?

Prepared by:

MANILYN P. ESPINOSA
SST - I

Noted by:

ROLAND S. CAPALAR, Ph.D.

Principal II