New Perspectives in Science Education

The field of education has witnessed significant shifts in its methodological approaches over time [1]. Those engaged in the act of teaching and learning cannot afford to remain static; they must adapt to the evolving landscape by integrating novel pedagogical techniques into their practice [2]. Conversely, the advent of artificial intelligence (AI) has become a pervasive reality, and the utilisation of sophisticated tools such as ChatGPT cannot be overlooked [3]. Indeed, as evidenced by several scholars, ChatGPT has the potential to foster students' critical thinking abilities [4]. Nevertheless, there is currently a scarceness of evidence regarding the perception of ChatGPT, particularly within the context of taxation education. This research introduces a novel approach to tax education, incorporating ChatGPT for the purpose of enabling advanced learning in taxation. Tax education is fundamentally rooted in tax legislation, which can often prove to be a rather uninspiring subject, blocking students from engaging in a critical analysis. The objective of this research is to present a case study in a higher education institution context in which ChatGPT was introduced to assist discussion of several tax issues over a taxation course.