세법 수업에 Active Learning의 활용과 과제

The purpose of this study is to introduce Problem Solving Learning (PSL) applied in classes for the major classes of juniors and seniors and to present directions for tax law classes based on the results of its operations in order to analyze whether active learning can be applied in tax law classes. PSL is a specialized teaching-learning method developed as a specialization strategy by the College of Global Business Administration of K University. Classes that applied PSL demonstrate overall positive reactions in terms of class method and instructional contents. It also confirms that PSL is a useful teaching-learning method for elevating capacities of learners such as in communication skills, logical thinking, and analytical skills. Furthermore, there is no significant difference in class assessments when compared to other courses offered using lecture methods in the same period. When applying active learning in tax law classes, it is proposed to partially utilize this method, utilize KOCW data, and to aim at enhancing capacities for students hoping to find employment in general companies. This study is significant in that it attempts to apply active learning in tax law classes. In addition, it is expected that it will be possible to be used as reference to develop and operate specialized methods at universities to improve student competencies.