


































Global Research in Higher Education 
ISSN 2576-196X (Print) ISSN 2576-1951 (Online) 

Vol. 7, No. 1, 2024 

www.scholink.org/ojs/index.php/grhe 

62 

 

Original Paper 

Exploration and Practice of Ideological and Political Teaching 

Mode of Applied Undergraduate Tax Law Course under the 

Concept of OBE 

Wenyan Ren
1
 

1
 Qingdao City University, Qingdao, China 

 

Received: February 20, 2024     Accepted: March 18, 2024     Online Published: March 19, 2024 

doi:10.22158/grhe.v7n1p62            URL:http://dx.doi.org/10.22158/grhe.v7n1p62 

 

Abstract 

The construction of ideological and political education in the curriculum is an important task for 

comprehensive improvement of the quality of talent training in applied undergraduate colleges, which 

serves as a significant initiative to cultivate accounting talents for regional economic services. Based 

on the OBE concept, this article uses “output-oriented, student-centered, continuous improvement” as 

a guide for the reform and practice of ideological and political education in tax law teaching. It 

establishes an OBE model for reforming ideological and political education in tax law courses and 

puts forward insights into the reform of ideological and political education in tax law teaching. 

Keywords 

Ideological and Political Teaching Mode, Applied Undergraduate, Tax Law 

 

The 20th National Congress of the Communist Party of China proposed that we should adhere to 

prioritizing education development, self-reliance and self-improvement in science and technology, 

driving with talent leadership, accelerating the construction of a strong nation in education, science and 

technology, as well as talents. It emphasizes fostering people for the party and nurturing talents for the 

country while comprehensively improving the quality of independent talent cultivation. The focus is on 

cultivating top innovative talents by gathering outstanding individuals from all over the world. On May 

28th, 2020, the Ministry of Education issued “Guidelines for Ideological and Political Education 

Curriculum Construction in Higher Education Institutions”, requiring universities to comprehensively 

promote curriculum ideological and political construction by integrating it into classroom teaching 

throughout talent development objectives. Curriculum ideological and political construction is a 

strategic measure to fulfill its fundamental task-cultivating applied undergraduate students with moral 



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integrity; it serves as a political lever to enhance quality-oriented training for applied-typed talents; it 

also bears sacred mission undertaken by university teachers under national strategy on building an 

educational powerhouse Applied undergraduate student training model aligns with national policy 

guidelines aiming at serving local economic development needs along with nurturing innovative 

talents. 

The tax law course is a core course for applied undergraduate accounting majors, mainly covering the 

basic legal norms of current taxes in our country, calculation of taxable amounts, and tax declaration. 

The teaching objectives consist of knowledge, skills, and quality goals. Based on the characteristics of 

the teaching content of tax law courses, incorporating ideological and political education throughout 

the teaching process combines talent cultivation with personal development to achieve unity between 

explicit education and implicit education while cultivating innovative and versatile accounting 

professionals. This aims to equip students not only with a solid theoretical foundation and practical 

operational abilities but also to instill in them a strong sense of legal consciousness for paying taxes 

according to laws underpinned by firm ideals beliefs. This will fulfill the training objective aimed at 

serving local regional economic development through nurturing applied undergraduate talents. 

Based on the above reasons, the author integrates the concept of moral education into practical 

undergraduate tax law teaching and explores the specific application of moral education elements in 

teaching, summarizes corresponding experiences, and promotes the improvement of the quality of 

talent training in applied universities. 

 

1. A Survey of Ideological and Political Research on Tax Law Courses 

Research on the ideological and political aspects of tax law courses in China, as documented by CNKI, 

has expanded since 2019 with over 60 academic papers. The main research directions encompass 

several key areas. 

1.1 Targeting the Ideological and Political Education in Tax Law Courses for Higher Vocational 

Colleges and Applied Undergraduate Programs 

Xu Lifeng (2021) discussed the issues and implementation paths of ideological and political education 

in applied undergraduate courses. Wang Zi Yue et al. (2023) argued for the necessity of ideological and 

political education in tax law courses, the specific path to implement ideological and political education, 

problems existing in tax law course’s ideological and political education, as well as incorporating 

ideological elements into specific types of taxes. He Jiahui expounded on the significance of 

integrating ideology into teaching tax law within applied undergraduate courses, goal setting, teaching 

methods that incorporate ideological elements, and measures to ensure teaching quality. 

 

 

 



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1.2 Tax Law Course Ideological and Political Education with Specific Background Concepts 

Wang et al. (2023) discussed the integration of the “curriculum ideological and political education” 

concept in tax law teaching reform under the background of internet finance, reflecting the timeliness 

and innovation of talent cultivation in universities. Huang et al. (2023) analyzed the problems and 

countermeasures existing in tax law teaching under the background of big data combined with 

curriculum ideological and political education. He Fang (2022) carried out educational reforms and 

practices for tax law course ideological and political education to achieve an organic integration of 

professional knowledge in tax law with elements of ideology and politics within a context emphasizing 

comprehensive student development. 

 

2. Issues with the Ideological and Political Education in Applied Undergraduate Tax Law 

Courses 

Currently, most applied undergraduate tax law courses adopt a “online-offline” blended teaching mode, 

but the longitudinal comparison of the teaching effectiveness over several semesters has not achieved 

significant improvement. Teachers only focus on knowledge enhancement in their lectures, without 

considering the vocational needs and talent cultivation of applied undergraduate students, thus failing 

to achieve the goal of cultivating talents for regional economic development services at applied 

undergraduate level. The course-based ideology model based on OBE concept mainly has the following 

problems: 

2.1 The Positioning of Course Objectives Is Not Comprehensive Enough to Meet the Needs of Training 

Applied Undergraduate Talents 

In setting course objectives, only emphasis is placed on achieving knowledge and ability goals while 

neglecting embedding and achievement of literacy goals. In daily teaching activities there’s disregard 

towards integrating literate targets such as socialism core values into taxation-related subjects; applied 

undergraduates should be focused more on societal professional demands over these foundational 

knowledge objectives with an aim to cultivate high-quality skilled tax professionals. 

2.2 Teaching Content Focuses on Theoretical Knowledge Impartation While Ideological Elements Are 

Poorly Integrated 

In a blended “online-offline” teaching mode using lecture-style methods, students’ learning reaches 

requirements pertaining to instructional aims. It’s imperative that applied undergraduates pay closer 

attention maturing their practical taxation abilities during instruction practices rather than just focusing 

solely basic theory dissemination; Unfortunately this process lacks proper integration thoughtful 

ideological materials related to taxation expertise; Daily teachings simply skim through nurturing 

literary aspects hoping students understand although it doesn’t leave any profound impact in shaping 

career perspectives or values. 

 



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2.3 The Assessment Mechanism for Courses Is Too One-Dimensional Making Continuous 

Improvements Difficult 

The majority assessments for academic institutions specializing in taxes appear superficial as they fail 

prompt adequate detection regarding student accomplishments concerning both Knowledge ambitions 

& character ambitions throughout a semester. Typically, the evaluation comprises mostly regular 

performance along with end-of-term grades; routine performances made up by attendance, homework, 

and classroom attentiveness; such assessments feature abstract theoratical considerations. It can be 

summarized that these everyday evaluations lack diversity because opportunities assessing 

characteristics aren’t accounted clearly within them. End-of-semester exams primarily emphasize 

examining candidates regarding classical taxable domain awareness without getting into curriculum 

ideologically connected topics. Aspiring individuals being trained seem limitably influenced due 

flawed Course approaches grading methodologies choices unable infuse guided value systems or 

guiding upliftments promoting composite skilled personnel proficiency enhancements. 

 

3. Under the Concept of Outcomes-Based Education, Ideas for Reforming Ideological and 

Political Teaching in Tax Law Courses 

OBE, or Outcome-based Education, is also known as output-oriented education. Its core idea can be 

summarized as “output-oriented, student-centered, and continuous improvement”. This advanced 

educational concept focuses on inspiring students’ intrinsic motivation and enhancing their 

self-directed learning ability and innovation consciousness. By focusing on societal and professional 

needs and designing teaching in a reverse manner based on outcomes, it aims to cultivate innovative 

accounting talents with multiple skills. Therefore, the OBE concept can serve as a guide for the 

development of applied undergraduate courses as well as for the design of professional course teaching, 

creating an educational model that integrates OBE concepts into applied undergraduate ideological 

education. 

Based on the OBE teaching philosophy, the overall framework for tax law curriculum reform revolves 

around following the report of Party’s 20th National Congress while emphasizing socialist core values, 

confidence in socialism and patriotism along with fostering a sense of responsibility towards laws 

compliance taxation ethics. With integrated goals consisting of theoretical knowledge transfer/practical 

knowledge imparting training composite capabilities establishment alongside forming core values 

within students’ practices-centered mixed-mode instruction focused approach achieves objectives by 

shaping undergraduates’ values which combines talent nurturing effectively. 

 

 

 

 



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4. Under the OBE Concept, Practical Undergraduate Tax Law Courses Undergo Ideological and 

Reform Practice Reforms 

4.1 Outcome-oriented “Trinity” Course Objectives 

Under the teaching concept of OBE, the first step in the ideological and political reform of tax law 

courses is to clarify the demand for talent trained in applied undergraduate programs by specific social 

positions, and to set output-oriented “three-in-one” teaching objectives. Building on the basic 

knowledge and competency goals for students majoring in finance and accounting, incorporating 

mindset goals, achieves comprehensive educational goals for applied undergraduate programs. 

Specifically, in setting teaching objectives, it is necessary to be based on social occupational demands, 

determine specific requirements for knowledge objectives, competency objectives, and mindset 

objectives while paying attention to their progressive relationship as well as continuous advancement 

of mindset goals. Meanwhile, the formulation of course outlines should be based on comprehensive 

education goal, breaking down into three main components, and implementing through tax law 

curriculum ideology path embodied in pedagogical practice. 

4.2 Curriculum Design Centered on Student-Centered Political and Ideological Education 

In the context of the OBE concept, the tax law course’s ideological and political education teaching 

model centers on students. It aims to cultivate students’ proactive learning abilities and creative 

thinking under comprehensive educational goals, fostering good professional qualities and ethical 

values while upholding socialist core values. To ensure the realization of comprehensive educational 

objectives, it is essential to break traditional teaching models by utilizing blended teaching methods, 

enhancing instructional approaches, enriching teaching materials, and integrating ideological and 

political elements throughout the entire process. 

4.2.1 The Essence of Ideological and Political Education Is Integrated into the Practice of Blended 

Learning 

The blended teaching model combines the advantages of traditional teaching methods with digital and 

online learning. It focuses on student-centered instruction using diverse teaching approaches to enhance 

students’ initiative and creativity in learning. The blended teaching model aligns with the OBE concept, 

aiming to reform tax law courses through ideological and political education, focusing on practical 

needs of accounting graduates, fostering a student-centered approach to knowledge, skills development, 

and values shaping for cultivating high-quality applied undergraduate talents. In this mode, ideological 

and political elements are integrated into the entire process of pre-class tasks (including exploring 

ideological elements), classroom instruction using student-centered design via the Superstar Learning 

Platform along with various teaching methods that encourage students to reflect upon their findings 

related to IDEOLOGICAL AND POLITICAL ELEMENTS within taxation laws; after-class 

assignments focus on practicing these elements-reflection-summarization while establishing a 

multi-faceted evaluation system assessing whether students have met instructional requirements. 



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4.2.2 The Establishment of the Ideological and Political Resources Center Lays the Foundation for 

Educational Reform 

Under the concept of OBE, tax law curriculum reform should actively establish a resource pool for 

ideological and political education. This involves integrating ideological and political elements into tax 

law textbooks with multidimensional textbook reforms. By incorporating the Twenty Major Spirits into 

the knowledge points through extended materials in textbook reforms, it realizes higher-level 

competency goals and literacy objectives on the basis of professional knowledge impartation, making 

tax law textbooks more practical, targeted, and multi-dimensional. Meanwhile, in organizing teaching 

activities before class-during class-after class, students’ group reports on ideological resources are 

collected to include mind maps of ideological elements, video resource libraries, ideological case 

resource libraries, and exercise banks which are compiled into an ideological resource library 

integrated within SuperStar Learning Platform, combined with timely updates based on national 

policies. 

4.3 Continuous Improvement of the Diversified Assessment System Enhances Teaching Effectiveness 

Under the OBE teaching philosophy, it is required to authentically assess students’ learning outcomes 

in order to achieve comprehensive teaching goals, emphasizing the students’ position and continuous 

improvement. In the context of tax law curriculum reform based on OBE philosophy, a diversified 

evaluation system needs to be established for reasonable assessment of learning outcomes. Under the 

blended teaching mode, with support from the SuperStar Learning Platform, a comprehensive 

assessment is conducted through an all-process approach. In addition to focusing on knowledge and 

skills objectives in different module assessments, there should also be a reasonable integration of 

competency-based objectives. 

The diversified evaluation system for course ideology under OBE philosophy consists of three aspects: 

evaluation elements, assessment methods and evaluation methods that prioritize student-centered 100% 

comprehensive multidimensional assessment system. The assessment methods encompass both online 

and offline perspectives as well as individual and team aspects including class participation levels, 

periodic tests, regular assignments, group tasks platform study resources, and final reports. Online 

components primarily involve class participation (attendance, discussions), periodictesting, 

assignments, and platform resource study while Offline evaluations are mainly comprised by classroom 

participation (topic presentations, cased sharing) group projects, and final reports. Under OBE concept, 

stressing undergraduate talent development involving application-oriented endeavors, the focus lies not 

only on cultivating personal abilities but also emphasizes teamwork’s contribution towards regional 

economic development. In terms of this evaluative framework, the examination concerning 

collaborative capabilities prominently centers around pre-class explorations, class discussions 

summarization, reviews resulting into corresponding reports after each session. 

 



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5. Undergraduate Tax Law Course Reform in the Application-oriented Education Context: 

Enlightenment 

Under the application-oriented undergraduate tax law course reform practice based on the OBE concept, 

the following insights can be obtained: First, take ideological and political goals as guidance in daily 

teaching, deeply integrate ideological and political goals with teaching content, and incorporate 

ideological and political education reform into each chapter’s knowledge points according to the 

characteristics of tax law courses. Secondly, in the teaching process, integrate ideological and moral 

education throughout the entire process of tax law teaching through blended teaching methods, 

transforming passive learning about curriculum ideology into active exploration through innovative 

teaching methods; finally establish a dynamic cyclic multi-dimensional curriculum evaluation system 

for timely feedback and improvement purposes to provide a basis for continuous improvement of 

curriculum ideology education reform. 

 

References 

Deng, H. (2021). Exploration of Tax Law Course Teaching Reform in Applied Undergraduate Colleges 

in the New Era—Based on the Perspective of Integrating “Ideological and Political” Elements. 

Green Finance and Accounting, (09), 49-52. 

Liu, W. Y. (2023). The Exploration of the Integration of Ideological and Political Education into Tax 

Law Teaching Practice. Accountant, (03), 129-131. 

Quan, J. P. (2023). Analysis on the Significance and Implementation Objectives of Integrating 

Ideological and Political Elements into Tax Law Curriculum. Gansu Education Research, (07), 

118-121. 

Zhao, Y. (2023). Reform and Exploration of General Education Courses in Economics and 

Management in Applied Undergraduate Colleges under the OBE Concept. China Management 

Informationization, (26), 217-220. 

 

 

 

 

 


