Abstract:

The teaching of business taxation is currently facing significant challenges as external entities increasingly call for graduates with the ability to adapt to new environments and solve different problems from a practical perspective. This new reality requires the agents involved in the student learning process to develop active methodologies that allow for an adequate acquisition of such competences.

With this serving as context, this work evaluates the innovative methodologies implemented in the field of business taxation at the University of Jaén; specifically, that of problem-based learning. The objective of this research is to analyse the assessments made by students regarding their competence acquisition with this teaching methodology, as well as their consideration of its importance, its implementation and their satisfaction with it. Furthermore, this work looks to analyse any significant differences with respect to traditional teaching methodologies. To this end, a survey-based study as well as a descriptive analysis and a contrast analysis was carried out to obtain any differences between groups.

The results obtained show that there is a positive attitude from students towards the teaching of business taxation through educational interventions based on problem-based learning. They also highlight that there are differences in some competences acquired through this teaching methodology; fundamentally practical competences and those relating to the ability to solve problems, which determines the effectiveness of problem-based learning as opposed to other traditional methodologies when acquiring competences related to business taxation.

Keywords:

Business taxation, problem-based learning, students, competences, practical skills; higher education.