IMPACT OF THE STUDY OF TAX LAW ON RAISING AWARENESS AMONG OUR STUDENTS ABOUT THE DUTY TO COMPLY WITH TAX OBLIGATIONS

Abstract

This teaching innovation project seeks to raise tax awareness among our students that encourages the compliance with tax obligations. We believe that the study of the “Financial and Tax Law” subject in the second year of the Degree in Law (groups 1, 2 and 3) and in the fourth year of the joint Degree in Law and Business (groups 4 and 5), and the study of the “Tax system” subject in the third year of Business Administration and Management degree (groups 1 and 2), in addition to allowing the students to know the different tax institutions from a theoretical and practical point of view, may reinforce their awareness of the importance of voluntary compliance with tax obligations and of the rejection of tax fraud.