Research on the Application of Humanoid Robots in Tax Law Course Teaching

DOI: https://doi.org/10.62517/jike.202504305

Author(s)

Xiaojia Xu

Affiliation(s)

School of Business, Xi'an Innovation College of Yan'an University, Xi'an, Shaanxi, China

Abstract

The rapid development of artificial intelligence (AI) technology has opened up new possibilities for the application of humanoid robots in the field of education. Tax law courses, characterized by their complex knowledge system, frequent updates, and strong practical orientation, impose higher demands on teaching mode innovation. This paper focuses on the application potential and practical challenges of humanoid robots in tertiary-level tax law course teaching. Through literature analysis, case comparison, and needs assessment, it outlines the main current application scenarios (such as explanation of tax law provisions, case simulation, interactive Q&A) and their preliminary outcomes (enhancing learning interest, providing personalized tutoring). The study finds that insufficient technological maturity (naturalness of interaction, depth of knowledge base), high costs, barriers to acceptance by teachers and students, ethical and privacy risks, and difficulties in interdisciplinary integration are key issues constraining deeper application. Accordingly, this paper proposes countermeasures including a tiered application promotion strategy, constructing a "human-machine collaboration" teaching model, developing specialized tax law knowledge and scenario databases, strengthening interdisciplinary team building, and formulating ethical guidelines alongside enhanced training.

Keywords

Humanoid Robot; Tax Law Teaching; Artificial Intelligence in Education; Teaching Reform; Human-Machine Collaboration

References

[1]Wang, Y. M. Educational Robots: From Application to Research——A Review of Domestic and International Educational Robot Research. Modern Educational Technology, 2019, 29(01), 12-18. [2]Wang, M. Research Progress on the Application of Humanoid Robots in Education. Educational Technology Research, 2023, (1), 45-52. [3]Zhao, D. B. Application of Humanoid Robots in Robotics Education Activities. Heilongjiang Science, 2019, (19), 22-23. [4]Guo, Y. Z., & Liu, Y. X. Construction and Implementation of a Progressive Robotics Curriculum Group for Application Ability Cultivation. Robot Technology and Application, 2022, (1), 44-46. [5]Wang, X. M., & Liu, C. J. Ethical Reflections on AI-Enabled Education. Jiangsu Social Sciences, 2023, (2), 68-77. [6]Yi, X. F., & Liu, Z. Analysis of Issues Related to Human Emotional Identification Triggered by Social Robots——From the Perspective of Human-Computer Interaction. Studies in Philosophy of Science and Technology, 2021, (1), 71-77. [7]Bai, X. F., Yang, S. Y., & Sun, L. Q. Teaching Reform and Practice of Humanoid Robot Practical Training Courses. China Modern Educational Equipment, 2024, (2), 152-153. [8]General Office of the Ministry of Education. Notice on Issuing the "Management Measures for Ministry of Education Industry-University Cooperation Collaborative Education Projects", 2020. [9]Sun, S. L, & Wen, H. Y. Construction of the Curriculum System for Applied Undergraduate Robotics Engineering Majors. Robot Technology and Application, 2020, (1), 44-48. [10]Li, M. On the Ethical Risks of Educational Artificial Intelligence and Their Avoidance Paths. e-Education Research, 2020, 41(07), 5-12.