Critical theory of education for learning taxation in the training of public accountants
Abstract
This article analyzes the importance of teaching theory for the meaningful learning of taxation, in order to empower public accountants based on training based on self-reflection, critical appraisal and development of competencies for the discussion and understanding of the object of study of the tax area. A qualitative approach was used and a hermeneutical-dialectical methodological criterion was required; Through a shared analysis with teachers and students of public accounting programs of universities in the department of Quindío, to generate a dialogue about the state of the tax area taught in the curricula that allow an interpretation, categorization and critical understanding. In addition, it has the responsibility of responding and solving the various problems with the understanding of tax regulations, which do not respond to the interests of the different taxpayers and many times are in contradiction with the internal policies of the country, the principles of the taxation and the same tax advisers. It is concluded that there is a need to integrate within the study plans of public accounting programs a course in legal hermeneutics that contributes to the understanding of the substantial and procedural rules of the tax system.
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