Free 9th Grade Social And Commercial Arithmetic Lesson Plan (Math)

Topic: Taxation in types of direct (income tax and PAYE) and indirect tax

Objectives & Outcomes

• To understand the concept of taxation and its different types.
• To be able to calculate the amount of direct (income tax and PAYE) and indirect tax paid by an individual on his/her income.

Materials

• Textbook on social and commercial arithmetic
• Calculator

Warm-up

• Ask the students to raise their hand if they have paid any form of tax in their life.
• Allow a few students to share their experience of paying tax.
• Explain to the students that taxation is a way for the government to collect money to fund its activities.

Direct (or Income) Tax

• Explain to the students that income tax is a form of direct tax that is based on income.
• Demonstrate how to calculate income tax using a calculator or spreadsheet, using an example of a person earning $50,000 per year.
• Explain that PAYE is a form of income tax that is deducted from a person's salary or wages by their employer, at a rate that is determined by the person's income and tax bracket.

Guided Practice

• Have students work in pairs to complete a worksheet that asks them to calculate the income tax for a person earning a given amount of income.
• Walk around the room and assist students as needed.

Independent Practice

• Have students work on a project-based activity in which they use a sample budget to calculate the income tax for a hypothetical family.
• Encourage students to consider factors such as deductions and child benefits.

Closure

• Review the key points of the lesson, including how to calculate income tax and how to take deductions into account.
• Ask students to share their thoughts on the concept of taxation and how it affects their daily lives.

Assessment

• Observe students during group work and give feedback on their participation and understanding of the topic.
• Review students' answers to the guided practice and independent practice exercises.
• Conduct a class discussion to gauge students' understanding of the concepts and their ability to apply them in a real-world context.