Powered by OpenAIRE graph
Found an issue? Give us feedback

Fostering learner-centered education in the field of taxation

Funder: European CommissionProject code: 2017-1-LI01-KA203-000088
Funded under: ERASMUS+ | Cooperation for innovation and the exchange of good practices | Strategic Partnerships for higher education Funder Contribution: 252,924 EUR

Fostering learner-centered education in the field of taxation

Description

Context of the projectThe aim of the project was to transfer current developments in International Taxation into the curriculum at the partnering univiersities. Since profound and up-to-date knowledge of national and international tax law is of central importance for the employability of graduates, this project can improve the employability of graduates. However, a key challenge here is that the teaching materials in the field of taxation must be constantly updated and adapted to national legislation. This means that international standard textbooks cannot be used as in other disciplines (e.g. finance). Especially in smaller countries, the supply of up-to-date teaching materials and scientific articles is limited. Through international cooperation, on the one hand, joint teaching materials on current developments in international tax law can be developed and, on the other hand, students and lecturers can gain a deeper and more up-to-date insight into the tax policy developments in neighbouring countries. Thus, for example, a comparative analysis of how the BEPS regulations have been implemented in the respective national tax laws was carried out and served as a base for the collection of case studies.Objectives and undertaken activitiesThe project had two objectives: First, the creation of teaching materials that promote a learner-centred approach in the field of taxation. Second, to ensure that research and education are mutually enforcing. In order to achieve this objective, on the one hand scientific articles that analyse national tax law and the most recent trends in international taxation have been written, on the other hand, a scientific foundation of a learner-centered teaching concept in the field of taxation has been elaborated. To make the outputs accessible to the public, the case studies were implemented in the curricula of the partner HEI and disseminated through events and online platforms, and most of the scientific articles have been already published in peer-reviewed journals.Results and impactsVarious artefacts were developed in accordance with the objective of promoting scientifically based, learner-centred teaching. The scientific foundation is provided by six peer-reviewed scientific articles, one article under review, and three working papers. The papers have been presented at multiplier events and scientific conferences and were subject to a review process. On the basis of the scientific work, case studies on current topics of national and international tax policy as well as on corporate finance with a focus on taxation were developed. The case studies have already been implemented at various levels of higher education (Bachelor, Master and PhD studies) and the level of continuing education at the partner HEI. In doing so, the project reaches 250 students at Bachelorlevel, 250 students at Master level, and 15 PhD students per year. At the level of continuing education the project will reach about 50students per year at the partner HEIs (the figures are based on the subscriptions for the respective exams in the field of taxation atthe partner universities). In total we will reach about 550 students/per year with our teaching lessons in the field of taxation and with ourdidactical concept. In order to share the materials beyond the scope of the partner HEIs, we have published the case studies on our project website.At the level of the local community the practitioner, policymaker and public governance benefited from the knowledge spill-overthrough the multiplier events, which took place in three partner countries (DE, IT, FL). Furthermore, the scientific articles have been presented at international scientific conferences and published in subject-specific scientific journals.It is estimated, that various presentations at national and international level reached about 300 participants in the course of the project.Longer-term benefitsBy implementing the teaching materials in the second project phase, a direct transfer of knowledge could be realized, which will continue beyond the project duration. Since the newly developed teaching materials could already be evaluated in the course of the project, this feedback was used to improve the teaching materials. During the short-term-staff training event, an exchange of experience on best practice between lecturers and students took place. In particular, we were able to benefit from the exchange of experiences already made in the field of distance-teaching, as we had to implement this quickly due to the COVID-19 protection regulations.Beyond the intellectual outputs, the international cooperation between the project partners has solidified and consolidated. Thus, all project partners have used the opportunities offered by Erasmus+ Staff Training Mobility to complete a research or teaching stay at another partner HEI. But also beyond the network, new contacts and collaborations have been established.

Data Management Plans
Powered by OpenAIRE graph
Found an issue? Give us feedback

Do the share buttons not appear? Please make sure, any blocking addon is disabled, and then reload the page.

All Research products
arrow_drop_down
<script type="text/javascript">
<!--
document.write('<div id="oa_widget"></div>');
document.write('<script type="text/javascript" src="https://beta.openaire.eu/index.php?option=com_openaire&view=widget&format=raw&projectId=erasmusplus_::63285f1fc907291c26f38809c6d0201d&type=result"></script>');
-->
</script>
For further information contact us at helpdesk@openaire.eu

No option selected
arrow_drop_down