SECTION 127.646. Revenue, Taxation, and Regulation (One Credit), Adopted 2015

(a) General requirements. This course is recommended for students in Grades 10-12. Recommended prerequisite: Principles of Government and Public Administration or Accounting I and II. Students shall be awarded one credit for successful completion of this course.

(b) Introduction.

(1) Career and technical education instruction provides content aligned with challenging academic standards and relevant technical knowledge and skills for students to further their education and succeed in current or emerging professions.

(2) The Government and Public Administration Career Cluster focuses on planning and performing governmental functions at the local, state, and federal levels, including governance, national security, foreign service, planning, revenue and taxation, and regulations.

(3) Revenue, Taxation, and Regulation provides an overview of law and investigative principles and follows agency procedures to examine evidence and ensure revenue compliance. In addition, students will learn to facilitate clear and positive communication with taxpayers and become familiar with data analysis systems and revenue-related financial problems. Students will prepare projects and class activities to simulate the skills needed to enforce legal compliance and regulatory standards.

(4) Students are encouraged to participate in extended learning experiences such as career and technical student organizations and other leadership or extracurricular organizations.

(5) Statements that contain the word "including" reference content that must be mastered, while those containing the phrase "such as" are intended as possible illustrative examples.

(c) Knowledge and skills.

(1) The student demonstrates professional standards/employability skills as required by business and industry. The student is expected to:

(A) communicate effectively with others using oral and written skills;

(B) demonstrate collaboration skills through teamwork;

(C) demonstrate professionalism by conducting oneself in a manner appropriate for the profession and workplace;

(D) demonstrate a positive, productive work ethic by performing assigned tasks as directed;

(E) show integrity by choosing the ethical course of action and complying with all applicable rules, laws, and regulations; and

(F) demonstrate time-management skills by prioritizing tasks, following schedules, and tending to goal-relevant activities in a way that uses time wisely and optimizes efficiency and results.

(2) The student explores the investigation and evidence collection process in mock situations similar to regulatory commissions and agents. The student is expected to:

(A) investigate potential violators by exploring leads and conducting mock client interviews;

(B) model persuasive techniques to gain cooperation such as subpoenas and other ethically and legally acceptable means;

(C) identify and differentiate between relevant and irrelevant evidence and information;

(D) examine evidence of crimes and violations while preserving and observing the rules of evidence;

(E) examine business, commercial, industrial, and agency records for accuracy and compliance;

(F) organize facts accurately, objectively, logically, and concisely;

(G) analyze matters that are prohibited or concern invasion of privacy; and

(H) simulate conducting surveillance while recording facts about observed persons, objects, and events.

(3) The student analyzes the process of agency communication with the public. The student is expected to:

(A) analyze the common accounting problem of costs deviating from standards;

(B) compare and contrast ways to coordinate work and organize information with others performing similar tasks;

(C) simulate releasing public information to minimize controversy;

(D) identify problems that arise regarding flow of information after research responsibilities are assigned and completed;

(E) create a solution to the problem of information flow and communication; and

(F) demonstrate the ability to present authoritative advice to interested parties and acquainting them with available services.

(4) The student uses critical-thinking and problem-solving skills for revenue, taxation, and regulation by analysis and interpretation of accounting data and collection activities. The student is expected to:

(A) analyze data to identify matters needing negotiations for resolution;

(B) explore and identify different noncompliant practices;

(C) recommend application of administrative and judicial remedies; and

(D) produce mock reports to provide a basis for handling similar cases or audits.

(5) The student is expected to scrutinize regulatory investigations and enforcement. The student is expected to:

(A) conduct dimensional, operational, and process inspections;

(B) measure compliance with standards, specifications, and requirements;

(C) monitor a variety of quality characteristics;

(D) research consequences of degrees of noncompliance;

(E) investigate history and circumstances of violations; and

(F) secure expertise and make referrals as needed.

Source Note: The provisions of this §127.646 adopted to be effective April 7, 2022, 47 TexReg 1677