Teaching and learning of Tax Law degree in the Degree in Business Administration: competences, contents and reference to the importance of the case method

In Spain, the degree in Business Administration authorizes professionals to assume tax roles in a quite high level. Tax system is complex and changing, and its logic is based on previously acquired knowledge and skills. The paper focuses in the subject in the general grade, aimed for providing students with general skills.Analyzes the options. Working more in depth on the “general part”, whose rules regulate the system underpinning questions, or on the “special part”, that focuses specific taxes. Concludes that working on general part is necessary, not only because this contents the logical and intellectual schemes, but because the majority of cases answers, even in particular taxes, are based on considerations about general rules and decisions.Case method is especially interesting in relation to the acquisition of knowledge and skills in tax law; in relation to the purpose on learn to learn, but several matters in relation to it must be considered as, among others, time requirements.