DEVELOPING TAX PROFESSIONAL SKILLS USING CASE-BASED LEARNING FOR THE SECOND-YEAR VOCATIONAL STUDENTS

บทคัดย่อ

In vocational tax education in Guangxi, China, a gap persists between theoretical instruction and the practical competencies required in real-world taxation. This study was intended to examine how effective Case-Based Learning is in enhancing tax skills among second-year vocational students. The objectives of this study were to: 1) compare students’ tax professional skills before and after learning through the traditional teaching method; 2) compare students’ tax professional skills before and after learning through Case-based learning (CBL); and 3) compare students’ tax professional skills between those taught through the traditional teaching method and Case-based learning. The study adopted a quasi-experimental pretest-posttest control group design in which 77 accounting students were selected as subjects using cluster sampling. The research instruments included the CBL lesson plans, traditional teaching lesson plans, and a tax professional skills assessment. Data were analyzed using descriptive statistics, paired samples t-tests and independent samples t-tests. The research revealed that the application of both traditional approaches and CBL resulted in significant improvements in the tax professional skills of the students (p <.05). In addition, students in the CBL group achieved significantly higher post-test scores than those in the traditional teaching group at a statistical significance of .05. It can be said that CBL grounded in real work situations is more effective than traditional instruction in developing integrated tax professional skills among vocational students in the context of real work scenarios.