Journal of Global Research in Education and Social Science

The rapid development of the digital economy in China has generated both new opportunities and challenges for tax administration, placing renewed demands on talent cultivation in new business education. As a core business course, tax law course teaching urgently requires optimisation. The main objective of the research is to develop and optimise the teaching of the tax law course, and to help to cultivate composite digital-tax talent for the development requirements of the digital economy. The research scope mainly focuses on higher education institutions and their academic staff. The research begins by analysing the emerging imperatives in digital economy, stating critical gaps in current tax law course teaching, and then suggestions for optimising tax law courses teaching under digital economy background followed. The main methodological approach involves systematic textual analysis in indicating the imperatives for tax law course under digital economy, and analysing current state and challenges in tax law course development. Current tax law course teaching exhibit three critical gaps, which include teaching materials fail to align with emerging digital taxation requirements, teaching models and instructional scenarios lack substantive integration of digital technologies, insufficient digital literacy and underdeveloped practical teaching competencies among educators. To address emerging challenges posed by digital economic development and cultivate composite digital-tax talent for new business education, tax law teaching reform should implement a three-pronged strategy. Integrate digital economy elements into curriculum architecture and content design, construct data-intelligent teaching models with digitally transformed learning scenarios and enhance faculty digital capabilities through structured competency-building initiatives.