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Cost - Benefit of the Teaching and Learning Process of the Taxation Degree Programme

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Carmen Liliana Mera-Plaza, Luz del Carmen Galarza Santana, Senia Verónica Delgado Álvarez, Verónica del Pilar Zambrano Burgos
» doi: 10.31838/ecb/2023.12.si6.225


Most of the research and studies carried out have focused on training in the professional competences of teachers in their substantive axes, desertion and labour market insertion, factors that strengthen the comprehensiveness of higher education. The main objective of this work is to analyse the cost-benefit of the teaching-learning process of technological careers, specifically the Higher Technology career in Taxation at the Instituto Superior Tecnológico Paulo Emilio Macías. Methodologically, the research was framed as a descriptive - inductive type, proposing a situational analysis, which was evaluated by means of field research as it was based on the collection of data directly from reality, the instrument that was applied in the collection of information was the survey addressed to 104 people, including students and graduates, and this technique allowed us to conclude: With the analysis of the data provided by ISTPEM students and graduates, it is clearly evident that teachers use only moderately strategies for the understanding and contextualisation of any problem concerning tax practice, therefore, due to the lack of using an efficient methodology that helps to understand the tax system, students are not clear and do not know what tax obligations taxpayers have, such as the use of the RUC, the old RISE, now with the new law approved the RIMPE is applied, VAT returns, Income Tax, in addition, with the new law approved the RIMPE is applied; In addition, they do not do internships on the virtual platform offered by the SRI, since the institution does not have software for the development of internships, so it is necessary that teachers employ strategies in the classroom that contribute to the didactic development in the teaching-learning process in taxation and within the institution the necessary computer tools are handled for the training of graduates in Higher Technology in taxation.

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