Using one-on-one interviews in tax teaching

This paper documents the implementation of a new assessment practice initiated in an effort to address challenges faced by postgraduate Master of Professional Accounting (MPA) students studying taxation and to improve the quality of their learning. The majority of MPA students are international, which can pose extra challenges when learning tax at university. International students not only have to cope with the complexity of a foreign tax system, but also face the difficulty of having to master the language. Applying the principles of ‘assessment for learning’, one-on-one student interviews were used as a tool for assessment. These interviews encouraged students to learn information themselves rather than copy from others, thus eliminating plagiarism. Students reported that having to explain the application of tax concepts to their lecturer encouraged them to understand the underlying legislation and concepts, rather than copy and memorise solutions.