The government plays a central role in the Irish economy, acting as a provider of services, a regulator, and a collector of revenue. In this topic, students explore how the government raises money through various forms of taxation, such as Income Tax (PAYE), VAT, and Corporation Tax. They also examine how this money is spent on public services like education, healthcare, and infrastructure. This aligns with Learning Outcomes 3.3 and 3.4.
NCCA Curriculum SpecificationsJunior Cycle Business Studies LO 3.3Junior Cycle Business Studies LO 3.4
Groups are given 'spending cards' representing different government departments (Health, Education, Transport). They must research and present one major project currently being funded by their department in Ireland, explaining why it is a 'public service'.
The class is divided into 'Government Ministers'. They are given a set amount of tax revenue and a list of competing demands for spending. They must negotiate and vote on which projects to fund and which to cut to avoid a national deficit.
What services does the government provide to citizens?
Students discuss three different taxes: VAT on sweets, Income Tax on workers, and Carbon Tax on fuel. They work in pairs to identify if the primary purpose of each tax is to raise revenue, discourage a behavior, or redistribute wealth.
Students often don't realize that government money is actually taxpayers' money. Using a simple flow chart showing money moving from a worker's pocket to the government and then to a local school helps clarify this relationship.
Tax is always a bad thing.
Students may only see tax as a reduction in their income. A gallery walk showing 'What Tax Buys Us' (hospitals, parks, gardaí) helps them appreciate the collective benefits that would be impossible for individuals to afford on their own.