Abstract:

This article presents an experience developed jointly by teachers and students for the subjects of Management Skills, Business Taxation and Tax Systems. The main objective of the activity was through gamification and experiential learning, develop both generic skills and specific for each subject. We use a software application designed by other teachers who allowed us to develop an online game of "Prisoner's Dilemma" all students" (Reis, Graeml, Platero & Massote, 2013). The application of the "Prisoner's Dilemma" to international tax competition (in particular of income tax) has allowed students observe the impact that their decisions and actions have on others in a real scenario as tax competition between countries. For students of taxation, the activity has involved the discovery and understanding of the causes of the reduction in tax rates of income tax in an international context.

Keywords:

Aprendizaje Vivencial, Gamificación, Teoría de Juegos, Dilema del Prisionero, Transversalidad.