Персональная учебная среда как инструмент формирования кадрового обеспечения в налоговой сфере

Abstract

The article deals with contemporary approaches to the creation of personalized learning environments (PLE) participants in the educational process on the financial and fiscal discipline through the use of information and communications technology (ICT) resources and Internet services. Subject of research — the definition, content, structure and filling of the teacher’s and student’s PLE in the context of the technology development. Topics of the article covered include the analysis of the personal environment as a self-organizing forms of training for financial and tax spheres. Purpose this work — to identify the main problems of the PLE development considering the requirements of the information society, global trends in the formation of advanced technological structures. The paper reflects the promising areas of ICT in Russian education until 2030, marked the challenges of the modern world in the subject area. In this regard it outlined the scientific and practical approach to the development of personalized learning environments: the definition given in the narrow and broad sense; the structure of the PLE on tax courses. The study was conducted on the basis of a systematic approach, using structural analysis and synthesis techniques. As a result the conclusion about importance of the PLE construction by members of the educational process, the need to incorporate potential of Web 2.0, cloud, mobile and other technologies, as well as massive open online courses. In this case, the PLE can be considered as an instrument of continuing professional education in the field of finance and taxation. A training of creative personnel is the basis of the transition Russian economy, and its part — the tax system — in a new progressive technological way.