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4. Taxes in Sages sources Reference to Sages sources

Example

Using a citation from the sources

The role of the teacher:To lead a discussion on the subject of the importance of paying taxes

To examine the differences between different periods To create interaction within the group

Taxes in Sages sources

An ancient Egyptian painting showing tax collection and the detention of Egyptian peasants for tax evasion

• Tax collected by the authorities in a percentage of the value of imported goods.• A measured contribution to god, part of the property given to god's treasure and his priests.

"And Moses gave the tribute, which was the Lord's heave offering, unto Eleazar the priest"

(Numbers 31)

"The fifth part you shall give to the king; the other four you shall have for seed, and for

food for your families and children" fifth (20%) of the crop was a tax used by the Pharaoh

to sustain the kingdom, and later Joseph instructed the Pharaoh to collect some of the crop

collected at the time of Shev.

"Therefore he set over them masters of the works, to afflict them with

burdens" (Exodus 1)

"to a human king who passed through his custom-house and said to his attendants, pay

the tax to the tax-collectors’.“ (Suka 30)

Taxes in Sages sources

5. Learning the Terms

ExampleTax, price, compulsory loan, fee

The role of the teacher:To provide new information

To clarify new termsTo coach implementation of solutionsTo teach accepted norms and values

What is tax?Tax is a compulsory payment levied by a public authority, with no direct return for it by the authority to the payer.

What is Tax – Basic Concept

The Main Roles of the Tax System

Fiscal

Social

Economic

Narrowing social gaps:

Tax is also used as means

for redistribution of the

state revenues.

• for example, a higher tax

levied on persons with

high incomes is used to

finance welfare benefits

for entitled persons and

persons of limited means.

Demographic tool:The government also uses taxation as a demographic tool in accordance with its policy. for example, for demographic spread by providing tax benefits to encourage settlement in specific areas of the country such as the Negev, the north border and so on.

Financing the State budget

• Revenues from taxes are intended to finance the expenses of the government that needs to provide its citizens with vital services, for example: Education, security, health, welfare, infrastructure, etc.

The Main Roles of the Tax System

• Economic device: • Tax is a tool used by the

government in the implementation of its policy. This implementation of policy through taxation is called Fiscal Policy. For example, providing tax benefits to new immigrants and returning citizens to encourage immigration, or providing tax benefits to investors from abroad to encourage foreign currency investments in Israel.

• Means for the distribution of revenues - in modern democratic societies tax is also used as means for distributing government revenues to different sectors of the population, in accordance with the national priority established by the government or in order to promote a specific national goal or influence public behavior (through the provision of negative or positive incentives).

An interesting fact – The more citizens pay

real tax, the less tax each individual citizen pays.

The main roles of the tax system