Research on the Curriculum System Construction and Innovative Teaching Methods of Tax Law for Undergraduate Accounting Majors

Authors

  • Xuandong Zhang Yan'an University; Xi'an University of Technology
  • Feng Li Luoyang Institute of Science and Technology

DOI:

https://doi.org/10.62177/jetp.v3i3.1700

Keywords:

Tax Law Course, Curriculum System, Innovative Teaching, OBE Concept, New Liberal Arts Construction

Abstract

Against the background of booming digital economy and digital transformation of tax collection and administration, the Tax Law course for undergraduate accounting majors is facing unprecedented opportunities and challenges. As a core bridging course connecting accounting and tax law, its teaching quality directly determines the effectiveness of cultivating interdisciplinary finance and taxation talents. This paper systematically analyzes prominent problems in the teaching of Tax Law for undergraduate accounting majors in terms of curriculum content development, teaching implementation, faculty and assessment system, and student learning. Based on the concept of New Liberal Arts construction and OBE (Outcomes-Based Education) theory, this study constructs a four-in-one curriculum system construction path: systematic curriculum module design, dynamic content updating, practical teaching system, and interdisciplinary integration. It also puts forward innovative teaching methods from four dimensions: theoretical teaching, practical teaching, information technology application, and teaching resource development. Meanwhile, a curriculum reform guarantee system is built from four aspects: faculty team construction, assessment and evaluation system reform, teaching condition support, and teaching management and supervision. This research aims to provide theoretical reference and practical guidance for cultivating high-quality applied accounting talents meeting the demands of the digital economy era.

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References

Tu, W. J., Cao, L., Jiang, J. Y., et al. (2025). Exploration and practice of new liberal arts curriculum teaching based on outcome-based education. International Business and Accounting Research, (8), 90–96.

Wei, Y., Xie, X., & Zheng, M. Z. (2025). The application of knowledge graph in undergraduate teaching of taxation major under the background of digital economy — Taking Tax Law course as an example. Journal of Guizhou Open University, 33(3), 32–39.

Yang, H. L., Sun, Z. L., & Wang, X. H. (2025). Research on teaching reform of Tax Law course from the perspective of "curriculum ideological and political education + integration of professional education and innovation education". Shandong Textile Economy, 42(11), 41–44.

Peng, P. T., & Wang, H. C. (2023). Research on practical teaching model of accounting major under the background of university-enterprise cooperation — Taking Tax Law course as an example. Assets and Finances in Administration and Institution, (22), 122–124.

Fu, T., & Tang, H. Y. (2021). Teaching reform and practice of Tax Law course driven by academic competition — A case study of "Hengxin Cup" Smart Taxation Skills Competition. Journal of Shangrao Normal University, 41(2), 115–120.

Pan, D. (2023). Research on the construction of first-class undergraduate courses — Taking Tax Law course as an example. Journal of Changchun University of Science and Technology (Social Sciences Edition), 36(3), 76–81.

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How to Cite

Zhang, X., & Li, F. (2026). Research on the Curriculum System Construction and Innovative Teaching Methods of Tax Law for Undergraduate Accounting Majors. Journal of Educational Theory and Practice, 3(3). https://doi.org/10.62177/jetp.v3i3.1700

Issue

Section

Articles

DATE

Received: 2026-09-02
Accepted: 2026-09-09
Published: 2026-09-23