Abstract:

The aim of this work is to analyse the impact that participation in service learning activities (SL) has on students' tax training and on their social commitment to disability. The aim of the project developed in the subject of Corporate Taxation is to actively contribute to the reduction of inequalities and social inclusion. The project has been developed in the Degree in Business Administration and Management at the Rey Juan Carlos University in collaboration with the Fuenlabrada City Council since the 2021/22 academic year.
The aim of this project is to offer a fiscal support service to people with disabilities, their families and society in general, facilitating their application in specific cases to which help and advice is provided. In addition, we try to promote training in ethics and social commitment through knowledge of taxation as an instrument of solidarity and inclusion, disseminating the information collected in a way that transcends to the groups of people with disabilities themselves.
The project aims to ensure inclusive and equitable quality education that focuses on the service for people with disabilities, one of the vulnerable groups specifically mentioned in goal 10 of the Sustainable Development Goals.
The research is approached using a mixed methodology that combines quantitative and qualitative tools for data collection and analysis. The data collection will be carried out through: 1) a Likert-type questionnaire to gather information on the students' perception of tax morale and social commitment and the impact of Service Learning on their learning and 2) interviews with the groups and associations with which they have implemented the service learning project.
In relation to the results of the study, it has been observed that the students participating in Service Learning have acquired a higher level of commitment to the payment and management of public revenue and have become more involved in the study and analysis of tax proposals to improve the situation of people with disabilities and to offer advice to this group in terms of the SDGs. The information gathered can be of great use in strengthening the measures and actions carried out by associations and public institutions and in moving towards a citizenship of solidarity and global citizenship.

Keywords:

Service-learning, Tax compliance, Tax education, Social engagement, Sustainable Development Goals.