Introduction
The Tax Law Institutions, in our time have acquired the legal aspect of the financial phenomenon and therefore, the need for an analysis and study of the subject is a requirement, because precisely as soon as the State implements the creation of Entities that They carry out an economic activity constituting a company, in turn makes all their manifestations of will in the administrative field and the consequent legal ties with individuals find their fundamental discipline in the law.
When the State and the other public entities obtain and use monetary means to carry out the tasks entrusted to them by the community, they are carrying out an activity that is traditionally known as a financial activity.
Financial activity is part of the reality that it is constituted and configured by human activity. By the activity of men, although not considered in isolation, but seen as members of a community. As soon as they carry out an activity not directly, but through other entities, the State and other public entities, created and directed towards the fulfillment of certain purposes specific to the community as an entity other than its members.
Contributing is also knowing; But knowing about the Financial and Tax System encompasses much more than the payment obligation. Both for the State, which requires this income to subsidize social expenses, and for the taxpayer, it is also essential to pay taxes in the amount and time established
The Educational System as a fundamental pillar of the State and the nation, corresponds to him to be protagonist in the execution of developer programs, with the purpose of contributing to a comprehensive Integral formation of the students from implementing a system of actions for, promotion and diffusion of the Financial and Tax System.
Only by granting it a hierarchical position in the strategies and work systems, penetrating the content and educational and ideological intent of the actions and activities that are carried out, will cause a resizing of the content, and a greater assimilation of the financial and tax knowledge included in the program. study, by increasing the understanding of these processes.
Development
Theoretical framework around the teaching of the financial and tax system
Years go by and already in educational training the formation of moral values, ethical principles becomes a main weapon, which upon knowing them, makes the child, the young, the adult and even the elderly a significant being because they opens before them a world towards legal culture.
In primary education, the student meets the Civic Education study program, where he delves into the first legal, moral, and ethical foundations, introduces himself to the topics of nationality, citizenship, idiosyncrasy, love of country, respect and defense of ideals, where the child takes possession of knowledge about the components of nature, as well as the relationship between man and nature.
In adolescence, the student combines the teaching of "Civic Education" with "Ancient and Medieval History" in addition to "Modern and Contemporary History", where the study of the formation, expansion and generalization of legal and politicians planned for each grade, with the aim of promoting knowledge about the elements that give rise to the first political societies, and the established norms, as well as the factors that intervene in material production, the role of man in economic, political transformation, legal and social, the territorial distribution of production, commercial activity, under various economic-social conditions existing today in the world and as evidenced in Cuba.
In the University, one of the essential contents within the programs is aimed at establishing relationships between the political, legal, and socioeconomic components of societies.
The observation of practical cases, processes, phenomena, facts, have an important function; As many of them cannot be perceived directly by the students, it is necessary to use different means of teaching, which allow the formation of representations as the fundamental basis of the cognitive process.
The contents to be taught in the conferences, workshops, can be related to other subjects, for example: Accounting, Finance, Audits among others, in this way the student understands the concatenation and integrity between all the objects, processes and phenomena of the world.
The training, expansion and generalization of the economic and financial contents planned for the year of the degree are based on the general and specific knowledge and skills that have been developed from previous courses, as well as on the concepts that other subjects will provide.
These actions allow us to take advantage of all the possibilities offered by the study of different societies, for the scientific training of the world in students, as well as to deepen the feelings of love for work, Taking the teaching-learning process with a developer approach requires the use of strategies. Currently there are many definitions of this concept, from which the classic literature of the American educational psychologist Bruner (1956,) has been consulted, and the concepts of: strategies have been analyzed from the Cuban pedagogical literature (Betancourt, J, 1995,); pedagogical strategies (Sierra, R, 1991,); learning strategies (Pozo, 1985) (Remedios, J, 1999, 23) and didactic strategies (Addine, F, 1997).
These definitions have in common their insistence on the regulatory, organizing nature of thought and activity that strategies have, although they move on different levels of analysis: human activity in general, pedagogy and the teaching-learning process.
The educational actions must be aimed at the transformation of the student and that enables the acquisition of content work procedures and attitudes aimed at raising the student's comprehensive cultural preparation in the sphere of Finance and Taxes.
The didactic actions: workshops, social and educational events that are designed must allow reaching higher levels in the student's zone of proximal development, since if the teaching-learning process is conceived with interactions that must take place between the student and the other members of the student body, these interrelationships will produce development and knowledge.
The exchange and practical debate makes it possible to see the student as a social enter, protagonist of his own learning and as a product of the multiple social relationships in which he is involved.
But to achieve the expected results, the teacher must play his role as guide and mediator between the sociocultural knowledge that the student must learn and the ways or means to obtain it, select the texts that will be used, carry out the pedagogical diagnosis and control the development of independent work activity.
Conclusions
The application of the actions and activities that are developed will cause a resizing of the content, and a greater assimilation of the financial and tax knowledge included in the study program, by increasing the understanding of these processes, this will allow developing the skills of explaining, evaluating and to work in branches or sectors of the economy and finance, fostering a conscious attitude towards study.
Bibliography
- Álvarez, Rita Marina: (1998). History - student - society, in Education. No. 95 September - December Díaz Pairo, A. (1942). Introduction to the Law of Obligations. La Habana Editorial Librería temis.Escriche, J. Galindo y de Leva, L.. & (el. Al). (1876). Reasoned Dictionary of Legislation and Jurisprudence. Madrid: Eduardo Cuesta print shop. De Bono, E. (1980) Learning to think. Light print. Economy faculty. Universidad de la Habana.Zilberstein, José: (1998, a) ¿We diagnose the learning of our students, in School Challenge.
