Session objective: To draw out existing knowledge in the room, come to a shared understanding of tax, set a baseline conceptual foundation that will be used in upcoming activities and feel comfortable operating as a group.
Learning objective(s): Definition of tax
Time required: 30 minutes
Group size: 24
Materials required:
- Flip chart stand / wall
- Prepared flip chart sheet [1] with ‘what we know about tax’ written on top (to prevent needing to remind the group if they go off topic)
- Prepared flip chart [2] with tax definition on it (keep hidden until end of activity)
- ‘Bicycle rack’ on wall for questions and comments that come up that can be addressed later (this is important so learners know they have been heard, but the activity stays on track)
Methodology:
- Explain to the group the learning objectives of this activity.
- Ask the group in plenary (in a circle) to share anything they know about tax, and jot down key words on flip chart [1]. To ensure the key words and concepts are captured, the facilitator may need to prompt the participants by asking questions such as; Why do we pay tax? How do governments collect tax? Who pays tax?
- After 10 minutes of this, split the whole group into smaller groups of 3. If you like, you can do this by numbering them to ensure that friends are split up and the group mingles.
- Give them 5 minutes to come up with a definition of tax based on the words, concepts and ideas on the flip. Give each group an A4 piece of paper or card, and ask them to write their definition clearly in marker on this card. This should be fun and they should feel under pressure timewise.
- After 5 minutes, ask each group to stick their card on a wall (each card on the same wall).
- Definition gallery: Give the entire group a couple of minutes to read and reflect on the definitions given by their peers.
- Convene a discussion for 10 minutes. Ask the group; what patterns do you see? What is common to all definitions? Is there anything you agree with from other groups? Anything you don’t agree with?
- Reveal this definition, “ a tax compulsory contribution levied upon persons, natural or corporate, made to the public authorities in order to generate revenue to help the government defray the expense incurred in conferring common benefits upon the residents of the state” on flip 2/another flip.
- Ask the group to pick out key terms from the definition.
- Facilitate an understanding of compulsory; persons, natural or corporate; revenue; common benefits; and residents of the state.
- Tell them you are now going to look more deeply at one element of this definition; revenue.
More detailed information and guidance for trainers:
This activity should contribute to building the confidence of learners as they are facilitated to realise that they already know a lot about tax, and that it’s not as complicated and scary as they may believe. To achieve this, try not to tell anyone they are wrong in this activity, and let them do most of the talking. Additionally, to increase confidence, make sure everyone has a chance to contribute. In part 4, walk around and remind the group to make sure everyone is being given a chance to contribute before beginning to draft a definition. Also, try to encourage those who didn’t speak up in step 2 to speak up in step 7, by saying gently ‘maybe now let’s hear from somebody we haven’t heard from yet’. Make sure to be clear on the system you’re using to manage the oral contributions as this makes it easier for quiet or shy people to speak up. Can learners just shout out, or should they raise their hand? Be explicit.
