Constructivism in the Formation of Fiscal Culture of the Students in the Higher Technology Course in Taxation, Portoviejo

Abstract

Constructivism is an educational theory implemented in the training process of students of fiscal culture at the Instituto Superior Tecnológico “Paulo Emilio Macías” (ISTPEM). Within this framework, the acquisition of knowledge in the tax area is integrated, learning about the economic responsibility that Ecuadorian citizens have towards the State. The purpose of this article is to learn about the higher education students' perceptions on the constructivist model in the teaching of fiscal culture at the aforementioned institute. The methodology corresponded to the qualitative approach, in which the inductive method and the content analysis and case study method were used, for which the participation of 6 students of the second semester of the Higher Technology in Taxation career of the ISTPEM was selected. Among the most relevant findings, the following stand out: most of the students of the institute have an understanding of the constructivist model, which has led to consider the need for teachers to implement some practices of the model involved. In this way, they contribute to the achievement of a better understanding of several topics related to the tax culture. Among the conclusions, the following stands out: constructivism is a theoretical foundation of the Pedagogical Sciences, providing the essential bases for the consolidation of the cognitive processes in higher education students, including the areas of Administrative Sciences, as is the case of taxation.