Frontiers in Educational Research, 2026, 9(4); doi: 10.25236/FER.2026.090421.
Zhang Yuanyuan
Department of Educational Administration, Gyeonggi-doDaejin University, 1007, Hoguk-ro, Pocheon-si, South Korea
The development of the digital economy and the digital transformation of tax governance have reshaped the talent demand structure in the global tax field. At present, the tax law curriculum system in Chinese colleges and universities has prominent problems such as lagging content updates, weak practical links, insufficient digital integration, and homogenized teaching organization, which cannot meet the training needs of compound and application-oriented tax talents in the era of "tax governance by data". Supported by Curriculum Development Theory and Competency-Based Education Theory, this paper introduces the MG (Modular and Grouping) teaching model, analyzes the practical challenges of the digital economy to the tax law curriculum system, constructs a modular curriculum structure and hierarchical teaching implementation path, and puts forward a supporting guarantee mechanism for curriculum management and quality control. This study provides a practical reference for colleges and universities to optimize the tax law curriculum system and improve the quality of financial and taxation talent training.
Digital Economy, MG Teaching Model, Tax Law Curriculum, Curriculum System Optimization, Educational Administration
Zhang Yuanyuan. Research on the Optimization of Tax Law Curriculum System in Colleges and Universities Under the Digital Economy: Based on the MG Teaching Model. Frontiers in Educational Research (2026), Vol. 9, Issue 4: 139-145. https://doi.org/10.25236/FER.2026.090421.
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