Lesson Overview

This C1–C2 ESL conversation class on tax helps learners build fluency while exploring a topic that affects individuals, businesses, and society as a whole. Through a range of engaging speaking activities, students will discuss different types of taxes, how tax money is used, tax fairness, and the role of taxation in modern economies.

Throughout the lesson, learners share personal opinions and experiences, compare how tax systems differ across countries, and debate issues such as high vs low taxation, tax avoidance vs tax evasion, and whether corporations pay their “fair share.” The activities encourage critical thinking, opinion sharing, and natural conversation, making it ideal for both 1-to-1 and group classes.

With a clear structure and varied tasks, including discussions, scenario-based decisions, role plays, and “ethical dilemma” prompts, this lesson gives students plenty of opportunities to practise advanced vocabulary, express complex ideas, and build confidence when speaking about social and economic issues in English.

Activities 

1. Warm Up: Quotes
2. Key Words. 
3. Phrasal Verbs. 
4. Where Should Tax Go? 
5. Ethical Dilemmas. 
6. Fun Facts. 
7. Debate.
8. Discussion
9. Would you rather? 

Homework

As always, with the ESL lesson plans from ESL Pals, there is a detailed homework task so students can continue learning in their free time. Here, the students are given an article analysis task in which they can practise; reading, writing and expanding their vocabulary and grammar knowledge. 

1. Article: The Cost of Tax Avoidance. 
2. Article: Questions.