Construction and Application of a Multi-dimensional Evaluation System for Higher Vocational "Tax Practice" Course Driven by OBE and Vocational Skills Competition

Abstract

The digital transformation of tax administration has put forward new competency requirements for higher vocational tax talent cultivation. However, the traditional evaluation of "Tax Practice" course emphasizes results over process and knowledge over skills, making it difficult to effectively assess students' practical operational capabilities. This study takes the Outcome-Based Education (OBE) philosophy and vocational skills competition standards as dual driving forces to construct a three-dimensional multi-evaluation system of "knowledge-skills-competency". The system transforms competition scoring standards into course evaluation indicators, sets a weight structure of 60% process evaluation and 40% summative evaluation, introduces multiple evaluation subjects including teachers, students, and enterprise mentors, and verifies it in teaching practice. The results show that students in the pilot class significantly outperformed the control class in comprehensive course scores, competition award rates, and learning satisfaction, confirming the positive effect of the dual-drive collaborative evaluation model on improving the teaching quality of higher vocational tax courses.