| Criteria for evaluation |
To create a positive learning environment for students who are just learning the basics of taxation, there is no assessment during the semester. Instead, the course ends with two equivalent exams, from which students choose one. They can also take both exams to have the chance of a “make-up exam”, in which case only the better one of the two exams taken will count towards the final grade. This avoids the final grade being dependent on a single event. Students can also view the first exam and its mark if they wish to receive feedback before taking the second exam.
The exams consist of open-ended questions to be answered in the students’ own words. As a rule of thumb, each chapter of the course is represented by at least one question. All questions have the same maximum mark. They start with a short introduction (e.g., a simple case) and then ask students to explain specific points related to it. They focus on comprehension and require explanations of terms or concepts from the course topics or simple calculations. The final grade is determined by the sum of the marks awarded for each question.
Students are given a model exam at the beginning of the semester so that they can immediately see how they will be expected to present the knowledge they have acquired during the semester in the final exam(s). In addition, sample cases similar to those found in the exam(s) are discussed during the lecture.
A written examination with open-ended questions is an appropriate assessment strategy, as the course focuses on knowing and understanding the basic concepts of tax law and business taxation and applying them to simple cases. All of the above learning outcomes can therefore be assessed by asking the appropriate questions in written examinations. Concentrating the exam(s) at the end of the semester gives students enough time to get a full picture of the (interrelated) course topics and find their way around, as this is often the first contact they have with the topic of taxation.
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