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Teaching Design and Practice for Tax Law Courses in Application- Oriented Universities Under Digital-Intelligent Tax Administration

Xufeng Liu

Guide to Education Innovation / 2026,6(2): 273-282 / 2026-07-02 11 4

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• Information:

  Zhejiang Gongshang University Hangzhou College of Commerce, Hangzhou

• Keywords:
  Digital-intelligent transformation; Application-oriented universities; Tax Law course; Outcomebased education; Instructional design; Blended learning
• Abstract: Digital-intelligent tax reform has transformed national tax administration from invoice supervision to data-driven governance, raising new competency standards for accounting and finance undergraduates in digital tax operation, tax risk judgment and intelligent system application. Targeting typical drawbacks of traditional Tax Law teaching, including outdated course content, insufficient practical scenarios, superficial digital tool application and exam-dominated evaluation, this study constructs three-dimensional teaching objectives covering knowledge, competence and literacy guided by Outcome-Based Education (OBE). A systematic blended teaching framework integrating online autonomous learning, offline case seminars, intelligent platform training and project-based assessment is further proposed. Pilot teaching data verifies that the proposed design effectively improves students’ proficiency in tax system operation, comprehensive case analysis and post-adaptability. This research provides replicable theoretical references and implementation paths for digital-intelligent teaching reform and interdisciplinary talent cultivation in application-oriented universities.
• DOI: 10.35534/gei.0602025 (registering DOI)
• Cite: Liu, X. F. (2026). Teaching Design and Practice for Tax Law Courses in Application-Oriented Universities Under Digital-Intelligent Tax Administration. Guide to Education Innovation, 6(2), 273−282.