- Case studies: Learning through the analysis of actual or simulated cases in order to interpret and resolve them by employing various alternative solution procedures.
- Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
- Problem-based learning: Develop active learning strategies through problem solving that promote thinking, experimentation, and decision making in the student.
- Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.
The final mark of the course will be the result, on the one hand, of the continuous assessment of the student throughout the semester of teaching, and secondly, of the completion of an on-site examination. In such case, in order to pass the subject, the student must obtain, at least, the grade of 5 points in each part.
The grading by continuous assessment will represent 30% of it, of which 10% will correspond to student participation actively in the development of teaching, and 20% to the preparation of papers and case studies.
The rest of the score (70%) is obtained through a live event in which the degree of acquisition of knowledge and skills by students and their practical application in solving specific cases should be considered.
Regarding the live event, the matter under consideration include an overview of the tax system in force (teaching unit 1), taxation of profit, assets and business traffic (teaching units 2, 3 and 4, respectively) as well as various local taxes on business development (teaching unit 5).
Such on-site exam will have theoretical and practical questions and will consist of answering five questions of theory and five practical cases.
As for the criteria of correction, the highest possible rating given the matter explained in class will be a point in each question.
Those students who have not chosen the continuous assessment system will be qualified exclusively on the basis of the final exam of the subject, which will be scored on a maximum of 10 points, as previously indicated.