Teaching of Tax Law in Spain
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Teaching of Tax Law in Spain

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Teaching of Tax Law in Spain

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dc.contributor.author García Prats, Francisco Alfredo
dc.date.accessioned 2018-10-10T10:46:24Z
dc.date.available 2018-10-10T10:46:24Z
dc.date.issued 2017
dc.identifier.uri http://hdl.handle.net/10550/67736
dc.description.abstract This paper studies the consolidation of tax law in Spain as a subject of study in the Bachelor Law Degree, and the result of the evolution of the different amendments of the Law Study Plan. Despite the fact that Tax Law is broadly and generally studied as a mandatory subject at the Bachelor level, it diminishes its relevance at the Official Master Level, mainly due to the fact of the absence of a specialized Courts in the Spanish judiciary system. The possibilities of development and consolidation still arise at the postgraduate level with the specialized professional studies, much demanded by companies and advocacy. The tendency, however, seem to go for advanced specialized ad hoc courses. The paper also scrutinizes the different systems of promotion in the academic career which are common to the different University fields in Spain, devoting special attention to the strengths and weaknesses of the 'national accreditation' system of a double step, first at the national level and second at each University level. This analysis leads to end the discussion with some considerations on the weak and indirect role that tax scholars play in the social and public debate, and also the limited role in the definition of tax policy goals and preparation of legislative proposals, mainly influenced by economists
dc.language.iso eng
dc.relation.ispartof Rivista di Diritto Finanziario e Scienza delle Finanze , 2017, vol. LXXVI. año 2017, num. 3, p. 361-387
dc.rights.uri info:eu-repo/semantics/openAccess
dc.source García Prats, Francisco Alfredo 2017 Teaching of Tax Law in Spain Rivista di Diritto Finanziario e Scienza delle Finanze LXXVI. año 2017 3 361 387
dc.subject Dret fiscal
dc.subject Impostos
dc.title Teaching of Tax Law in Spain
dc.type info:eu-repo/semantics/article
dc.date.updated 2018-10-10T10:46:24Z
dc.identifier.idgrec 127882

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