Abstract

This paper deals with the use as a teaching innovation tool of the database of collaboration queries of the General Directorate of Taxes, of easy accessibility for its computerized development online and with a powerful search engine based on the Management software. of Knosys libraries. The ultimate goal will be to determine the attitude of students against the use of the database in the classes. The study is divided into three blocks: the first, dedicated to the legal regime of tax consultations; Another large section, relating to the use of the tool by students or professionals in general; and a last section, where the object of study is focused, dedicated to the value that this tool can have in order to improve the teaching of financial and tax law

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