Teaching material: Taxes and tax evasion

Taxes accompany people throughout their lives: even young people pay taxes such as VAT to finance schools, roads, local public transport, public social services and much more. However, poorer countries often lack the tax revenue to build an efficient state.
With this teaching material, pupils should be able to better understand and evaluate what taxes can and cannot achieve. At the same time, they should familiarize themselves with the problem of individuals or companies evading taxes, avoiding tax payments through trickery or even simply robbing the state as powerful players in a country. These processes are often made possible by tax havens and shadow financial centers.
This is the second focus of the material. The pupils recognize how these abuses massively harm the population, especially in poorer countries.
The material is intended to help address the topic of taxes and social cohesion as well as the problem of tax evasion both in Europe and in countries of the Global South in a way that is appropriate for the target group.