ARTICLE
30 September 2026

Systematic Design of Teaching Model Reform for the Tax Law Course Based on the ADDIE Model

Yuxue Li1
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1 Nanjing University of Science and Technology ZiJin College, Nanjing 210023, Jiangsu, China
JCER 2026 , 10(9), 114–120; https://doi.org/10.26689/JCER.v10i9.15648
© 2026 by the Author(s). Licensee: Bio-Byword Scientific Publishing Pty Ltd, Australia. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )
Abstract

The digital economy has imposed compound competency requirements on the tax literacy of accounting and finance professionals. However, traditional Tax Law instruction faces three structural predicaments: insufficient learning motivation, the dual complexity of the knowledge system, and difficulty in disciplinary thinking transition. This study employs the ADDIE model as a systematic instructional design framework to construct a task-driven and values-infused blended teaching model in response to these challenges. Guided by the five-phase logic of ADDIE—Analysis, Design, Development, Implementation, and Evaluation—the model establishes a learner-centered, task-anchored, and values-oriented instructional design loop through five interrelated components: learner analysis and needs diagnosis, modularized content restructuring, multi-tiered task packages and case resource development, full-process blended teaching implementation, and diversified formative evaluation. The model effectively bridges the gap between theoretical knowledge and practical application while integrating professional competence development with values cultivation, thereby offering a replicable practical paradigm for the systematic teaching reform of business and finance courses.

Keywords
ADDIE model
Tax Law course
Task-driven learning
Values infusion
Teaching reform
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