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Using a modified problem based learning approach to motivate and enhance student learning of taxation law

PROFESSIONAL PRACTICE involves graduates being faced with a variety of problems for which there is no defined or clear cut solution. Such divergent problems are not quantifiable or verifiable and so do not lend themselves to a single, simple solution but require a self-directed response based on a creative analysis of the contextual factors involved. As an academic teaching Taxation Law to undergraduate Accounting/ Law students in the Law School at the Queensland University of Technology (QUT) I had observed that these students often have difficulty applying tax theory to new fact situations. This appeared to stem from an inability to be self-directed in their approach to learning Taxation Law. My observations were that the students were often very lecturer-dependent, expected that there would always be a right answer and a defined approach to getting that answer. As professionals, however, these graduates will need to be aware of the possible taxation implications of many transactions they advise on, even if they do not actually practise in this area. Once they graduate they will be continually challenged by unique situations for which they have no previous experience. These new situations will defy predefined solutions and a self-directed response will be required. This is of particular importance in areas like Taxation Law, which are complex and constantly changing. A second challenge was that the legal issues arising when studying Taxation Law are all interrelated, e.g. the concept of "deductions" is dependent on the Taxation Law notion of "income" and also that Taxation Law traverses many legal fields, e.g. capital gains tax relies on issues of contract and property law. The traditional law school teaching approach of lecture followed by tutorial dealing with the material covered in the lecture encouraged a disjointed approach to understanding Taxation Law. As a consequence of these observations, I commenced researching into student learning and concluded that a Problem Based Learning (PBL) approach would be one way to address the issues raised above and encourage more effective learning on the part of students. This article discusses how I have integrated a modified PBL approach into the undergraduate law unit, Introduction to Taxation Law. This unit is