Teaching the Introductory Tax Course: A New Paradigm.
分析了传统税务入门课程教学范式的缺陷，提出以三个原则为核心的新范式，强调税务法律是商业环境的组成部分，适合会计教育者反思课程设计。
Abstract An increasing number of academics are rethinking the way they teach the introductory tax course included in most undergraduate accounting curricula. Such introspection has been prompted by a growing sense that accounting programs in general and tax courses in particular are failing to meet students' educational needs in light of the changing nature of the accounting profession, as of March 1995. The objective of this article is to analyze this traditional paradigm, identify its shortcomings, and suggest a new paradigm upon which to bring the introductory tax course into the twenty-first century. One glaring weakness of the traditional paradigm is that it ignores the long-term educational needs of the students who enroll in the introductory tax course. The traditional paradigm places great value on determining correct answer to a clearly defined tax problem. Students are seldom asked to identify the problem itself or to frame the questions that must be answered to resolve the problem. The new paradigm consists of just three principles, the first of which is that students should recognize the tax law as an integrated component of the complex business environment. They should be aware of the role of tax variables in management and financial decisions, and should understand the relationship between tax and non-tax factors that motivate people and institutions to engage in certain transactions or courses of action.