- Class: Primary 3
- Term: 3rd Term
- Week: 5
- Age: 9 years
- Duration: 40 minutes
- Subject: National Value Education
- Curriculum Theme: Civic Education
- Previous Lesson: Citizenship
- Topic: Payment Of Taxes
- Content: Meaning of taxes, reasons for payment of taxes
Performance Objectives:
By the end of the lesson, pupils should be able to:
- Cognitive Domain: Define taxes and list five reasons for paying taxes.
- Affective Domain: Appreciate the importance of paying taxes for community development.
- Psychomotor Domain: Demonstrate how to fill in a simple tax form.
- Social Domain: Discuss the role of taxes in the community with peers.
Reference Materials:
The following resources were used in planning this lesson:
- 9 – Years Basic Education Curriculum
- Abuja Educational Resource Centre Scheme of Work
- NAPPS National Unified Scheme of Work
- Online Information from Investopedia – Taxes Definition: Types, Who Pays, and Why
- Relevant Textbooks
Instructional Materials:
The teacher will teach this lesson with the aid of:
- Flashcards
- Charts showing different types of taxes
- Simple tax forms
- Whiteboard and markers
- Pictures of community services funded by taxes
Rationale for the Lesson:
Understanding the concept of payment of taxes and the reasons for their payment is crucial for pupils to appreciate how public services are funded and the role they will play as responsible citizens in the future.
Prerequisite/Previous Knowledge:
Pupils are expected to have basic knowledge of community services and public amenities.
Instructional Procedures:
Learning Area: Payment of Taxes
To deliver this lesson, the teacher will adopt the following steps:
| Content Development | Time | Teaching Method | Teaching Strategy | Teachers Activity | Pupils Activity | Learning Point |
|---|---|---|---|---|---|---|
| Step 1: Introduction | 5 mins | Interactive | Set Induction | Ask pupils about community services they use (e.g., schools, roads). | Answering questions and discussing | Understanding the connection between services and taxes |
| Step 2: Definition of Taxes | 5 mins | Direct Instruction | Explanation | Explain the meaning of taxes using simple terms and examples. | Listening and asking questions | Clear understanding of what taxes are |
| Step 3: Reasons for Payment | 10 mins | Discussion | Group Work | Display flashcards with reasons for paying taxes, discuss each reason. | Group discussion and presentation | Recognizing the importance of taxes for community welfare |
| Step 4: Demonstration | 5 mins | Demonstration | Practical Exercise | Show how to fill in a simple tax form. | Observing the demonstration | Practical understanding of tax form completion |
| Step 5: Group Discussion | 5 mins | Collaborative | Peer Interaction | Facilitate a discussion on the role of taxes in the community. | Discussing in groups | Social interaction and sharing ideas about taxes |
| Step 6: Note Taking | 5 mins | Guided Writing | Note Taking | Guide pupils in copying notes on taxes. | Writing notes in their exercise books | Reinforcement of lesson content |
| Step 7: Evaluation and Conclusion | 5 mins | Q&A | Summarization | Ask questions to evaluate understanding, summarize the lesson. | Answering questions, reflecting | Assessment of learning and consolidation of knowledge |
Classroom Note:
Payment of Taxes
Taxes are the money that people and businesses pay to the government. This money is used to provide public services like schools, roads, and hospitals.
Reasons for Payment of Taxes:
- To fund public services like schools, hospitals, and roads.
- To support the maintenance of public amenities.
- To pay salaries of government workers.
- To ensure security and defense through funding police and military.
- To provide social services such as welfare programs and pensions.
Lesson Evaluation:
To evaluate the learning, the teacher asks pupils to:
- Define taxes in their own words.
- List three reasons why we pay taxes.
- Describe one public service funded by taxes.
- Show how to fill in a simple tax form.
- Discuss with a partner why paying taxes is important for the community.
Note for Teachers Using My Lesson Plan:
Hi there, remember that I didn’t make this lesson plan with any particular class or teacher in mind and I tried as much as possible with my experience and expertise to deliver this plan in a standard and effective style utilizing the best strategy and methods. Nevertheless, you are free to customize the lesson content, teaching methods, timing and pupil activities to suit your teaching style, pupils comprehension, curriculum, and resources available to you. Happy teaching!
