• Media type: E-Article
  • Title: Exposing students to a simulation of the online platform used by the South African revenue service
  • Contributor: du Preez, Hanneke; Hill, Tanya; Coetzee, Liza; Motsamai, Lungelo; Stark, Karen
  • imprint: Emerald, 2023
  • Published in: Journal of Research in Innovative Teaching & Learning
  • Language: English
  • DOI: 10.1108/jrit-12-2022-0083
  • ISSN: 2397-7604
  • Keywords: Education
  • Origination:
  • Footnote:
  • Description: <jats:sec><jats:title content-type="abstract-subheading">Purpose</jats:title><jats:p>Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation was developed based on the e-filing platform of the South African Revenue Services (SARS). Students were exposed to this self-developed computer simulation to answer the question: to what extent will the e-filing simulation improve students' confidence to practically apply their theoretical knowledge?</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title><jats:p>The research applied a pre–post questionnaire research method to gauge the students' ability to apply their theoretical knowledge to a practical scenario before and after the simulation.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Findings</jats:title><jats:p>From the results, it is apparent that the students were inspired with confidence in getting to terms with the application of their theoretical knowledge in a real-life scenario. The computer simulation provided the platform for learning to take place in a practical environment without the risk of errors that would translate into real financial consequences.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Originality/value</jats:title><jats:p>The contribution of this research can be found in a teaching intervention that may support the training of future tax professionals in practical application skills. The contribution can be extended to the enhancement of education in the field of taxation, particularly with the results' showing that the students experienced high levels of increased confidence in their application of theoretical knowledge to real-life scenarios.</jats:p></jats:sec>
  • Access State: Open Access