Taxation and education. Basic guidelines for teaching Financial and Tax Law that generates tax awareness

Abstract

The teaching of Financial and Tax Law should not consist of transferring to the recipients in an aseptic manner the technical contents, expressly incorporated in the programs of the subjects. This is a minimum responsibility, but it is not enough. In addition, it is advisable to incorporate substantive or deep objectives that contribute to broadening the life perspective of university students, at an age when education seems already forged in its foundations, but where it is still possible to have a decisive influence. Influence without indoctrination is the key. Giving only slight signals from which they, by themselves, can extract principles of operation, almost unconsciously, by a natural and progressive filiation. In this sense, there is an essential objective that for the teaching of Financial and Tax Law: to generate tax awareness. And to do so in a context in which the actions of the rulers in the management of public funds and the attitudes of the citizens towards paying taxes, often invite skepticism. This is the challenge.