Claves para la creación de entornos virtuales de aprendizaje de la asignatura Derecho Financiero I

Laburpena

The teaching of Financial and Tax Law at the University of the Basque Country is circumscribed to the environment of the Degree in Law and the Double Degree in Law-Business Administration, and it’s limited in its content, the number of students and the physical and temporal space assigned to it. Likewise, these limitations constrain the teaching tools to be used, hindering the use of active methodologies that promote the significant learning of this discipline. New technologies, the creation of online contents and the establishment of virtual and blended environments are essential tools to address the search for new knowledge that transcends to more complex scenarios, those required in professional environments. The incorporation of ICT, Web 2.0 instruments and VLCs represent an effective resource to implement a deep learning of Tax Law, but, for this aim, some elements and conditions that facilitate it are required. Thus, although achieving meaningful learning depends "on the one who learns", it is up to the teacher to generate the appropriate climate and the strategies that motivate that learning to develop. This paper reflects on the virtual modality in our faceto-face teaching practice, proposing the design of materials and online activities that promote the significant learning of Financial and Tax Law.