Promotion and dissemination of social commitment and tax compliance among Business Administration students

The paper presents a teaching experience that is part of a project for the promotion and dissemination of tax moral among students of the subject of Corporate Tax, taught in four groups of different double Degrees with Business Administration at the Universidad Rey Juan Carlos in the academic year 2021/22. Specifically, this teaching activity aims to ensure that students develop skills to build a useful and meaningful knowledge that allows them to make decisions in the professional tax field, connecting it with the promotion of behaviors, values and attitudes related to social commitment and tax compliance. With this objective in mind, we have incorporated three group practices into the teaching methodology, related to situations of tax evasion and tax misconduct in each of the taxes studied: Personal Income Tax, Corporate Income Tax and VAT. We are convinced that it is through the training of our young people that we can promote a change in the tax culture and morals of our environment.