System of mathematical problems for the strengthening of the Tributary Culture (Original)

Authors

Keywords:

education; tributary culture; math problems; system

Abstract

The objective of this scientific research is to propose a system of mathematical problems, for the strengthening of the tax culture in the first year students of the Accounting and Finance career, belonging to the Municipal University Center (CUM), University of Granma. The designed activities allowed to broaden the knowledge about the current Tax Law in Cuba. The skills achieved in the development of problems contributed to the development of teaching methods in Higher Education. The work exposes the results in the application of the system of problems in the first year students. Social projection is aimed at strengthening economic potential in different contexts. The conclusions were framed to strengthen the tax culture, taking into account the current conditions and social demands of the Cuban social project. Inductive-deductive, analysis-synthesis methods were used, in addition to documentary review techniques, surveys, interviews and observation. The type of research is descriptive, which allowed to develop the proposed objective.

Author Biographies

  • Luis Mario Osorio Rodríguez, Universidad de Granma. Yara. Granma. Cuba.

    Licenciado. Máster en Ciencias. Profesor instructor.

  • Georquis Blas Pérez Núñez, Universidad de Granma. Yara. Granma. Cuba.

    Licenciado. Máster en Ciencias. Profesor instructor.

References

Andrade Oseguera, M. Á., & García Vargas, Ma. de L. E. (2012). Cultura Tributaria para una mayor recaudación fiscal. http://congreso.investiga.fca.unam.mx/docs/xvii/docs/G02.pdf
Arteaga Valdés, E., León Capote, M. D. L. Á., & Del Sol Martínez, J. L. (2018). La clase de Matemática en la Educación Superior con un enfoque problémico. Conrado, 14(64), 63-71. http://scielo.sld.cu/pdf/rc/v14n64/1990-8644-rc-14-64-63.pdf
Fernández Salazar, J. K. (2018). Propuesta de un programa de estrategias didácticas basado en una metodología vivencial para desarrollar una cultura tributaria en los estudiantes de contabilidad de la facultad de ciencias empresariales de la UCV 2016 [Tesis para obtener el grado de Doctor en Educación, Cesar Vallejo]. https://hdl.handle.net/20.500.12692/31706
González, M., & Gaspar, I. (2016). La cultura tributaria en la sociedad cubana: un problema a resolver. COFINHABANA, 0(1), 126-141. http://www.cofinhab.uh.cu/index.php/RCCF/article/view/182
Montes de Oca Recio, N., & Machado Ramírez, E. F. (2014). Formación y desarrollo de competencias en la educación superior cubana. Humanidades médicas, 14(1), 145-159. http://humanidadesmedicas.sld.cu/index.php/hm/article/view/432

Published

2022-03-11

Issue

Section

Articles

How to Cite

System of mathematical problems for the strengthening of the Tributary Culture (Original). (2022). REDEL. Revista Granmense De Desarrollo Local, 6(1), 373-391. https://revistas.udg.co.cu/index.php/redel/article/view/3066