The use of Twitter in the taxation classroom: tax culture and social responsibility

This article describes the experience of teaching innovation carried out in the subject of Corporate Tax Regime of the Bachelor's Degree in Business Administration at the Universidad Rey Juan Carlos. Social networks are nowadays a tool for communication and learning, especially among young people, because they are a common means of information and interaction among them. Their incorporation into higher education allows the design of innovative teaching models that incorporate additional current resources and improve the fluency and interrelation between teachers and university students. From this approach, we have designed an innovative experience that aims to integrate the social network Twitter, in the development of this subject of taxation. The specific objective of this teaching practice has been to strengthen and complement the fiscal culture and civic responsibility of our students through the dissemination and analysis of current news on the role of the public sector as a tax collector and provider of public spending. Additionally, the proposed activities have fostered cooperative learning and a more participatory environment in the classroom. To assess the impact of this Twitter activity on learning and acquired values, students' activity on the networks was monitored and surveys were conducted at the beginning and end of the course.