案例教学赋能《税法》课程思政育人的实践研究

Case-Based Teaching Empowerment: A Practical Study on Ideological and Political Education in the “Tax Law” Course

摘要: 在“立德树人”根本任务下，《税法》课程肩负着培养德法兼修税务人才的重要使命。案例教学作为该课程的核心方法，如何超越工具理性，有效承载思政育人功能，成为教学改革的关键。本研究构建“三维案例遴选–四阶课堂实施–三元效果评价”的案例教学思政赋能路径。通过精选思政导向案例，并重构教学流程，将价值引导有机融入知识传授与能力培养。基于准实验设计，采用经信效度检验的问卷(Cronbach’s α = 0.956, KMO = 0.848)系统评估案例教学对学生思政素养的影响。结果显示：该模式有效激发了学生的课堂参与热情，显著增强了其对税收法治精神、诚信原则和社会责任的认同感，学业综合素养同步提升。本文验证了案例教学是赋能《税法》课程思政育人的高效路径，为同类课程提供了可借鉴的实践方案。

Abstract: Under the fundamental task of “fostering virtue through education”, the “Tax Law” course shoulders the critical mission of cultivating tax professionals with both moral integrity and legal expertise. As the core pedagogical method of this course, case-based teaching must transcend instrumental rationality and effectively fulfill its ideological and political education function, which has become pivotal for teaching reform. This study constructs a “three-dimensional case selection, four-stage classroom implementation, triadic effect evaluation” framework to enhance ideological and political education through case-based teaching. By carefully selecting ideologically oriented cases and reconstructing the teaching process, it organically integrates value guidance with knowledge impartation and competency development. Based on a quasi-experimental design, a questionnaire with reliability and validity tested (Cronbach’s α = 0.956, KMO = 0.848) was systematically used to evaluate the impact of case-based teaching on students’ ideological and political literacy. The results show: this model effectively stimulates students’ classroom engagement, significantly strengthens their sense of identification towards the spirit of tax rule of law, the principle of integrity, and social responsibility, while simultaneously enhancing their comprehensive academic literacy. This paper verifies that case-based teaching serves as an efficient pathway to empower ideological and political education in the “Tax Law” course, offering a replicable practical solution for similar courses.