Issue 31, September 2022

In this article, an experience of teaching innovation has been implemented in the subject Global and Spanish Economic Structure during the first semester of the 2020/2021 academic year. With the aim of improving coordination between teachers and increasing students´ motivation and interest, students were requested to prepare a country report, which has also involved reorienting the exam towards content with less theory. From the qualitative and quantitative evidence provided by an anonymous survey carried out at the beginning and at the end of the subject, together with a statistical analysis of the difference in means of grades, it has been obtained that the motivation and interest of the students has increased, resulting in better grades based on the results of the survey. However, the quantitative evidence indicates that the difference in means is only statistically significant in comparison with the students of the immediately previous course. Therefore, it can be concluded that the teaching innovation shows a positive impact on students´ performance in the subject and can be considered a successful experience in the current academic year.

The aim of this work is to find out and to assess those contents related to Public Economics deemed to be necessary in order to fulfil the abilities included within the financial competence framework for adults in the European Union. After drawing that scope, it is compared with the main topics of an introductory handbook in Public Economics. It is concluded that the related to financial skills contents focused are necessary but not sufficient with regard to the knowledge about the public sector economy required for an adequate level of economic and financial literacy of a representative citizen.

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.

In this paper we make a review of the book “Rebellion, Rascals, and Revenue. Tax Follies and Wisdom through the Ages”, written by Michael Keen and Joel Slemrod, and published in 2021. This work provides an overview of the evolution of taxation in history, from the first civilizations to the recent developments in the world. All of this combined with a detailed and solid economic analysis based on taxation principles theory. Instead of following a time approach to study the evolution of tax systems, the authors focus on quaint experiences to show the main issues involved in the implementation of taxes. As a result, a very valuable handbook for teaching purposes about the design of an optimal tax system, the difficulties encountered to achieve its several aims, and the economic effects arisen from tax policy is available. Moreover, the work offers a synthesis of the main lessons we can draw from a millennial tax history. Finally, the current trends are shown, as well as the potential ways of taxation in the face of social challenges, within a framework where technological changes are transforming some essential aspects of the tax schemes.