This study develops evidence-based guidelines to support accounting educators in addressing the pedagogical challenges of teaching the Value Added Tax Act No. 89 of 1991 (VAT Act). The complexity of the VAT Act presents persistent difficulties for instruction and student comprehension, highlighting the need for structured and theoretically informed teaching strategies. Grounded in constructive alignment theory, a systematic literature review was performed. The review identified key pedagogical strategies, including team-based learning, active learning, student-centred approaches, and interactive learning experiences, as particularly effective in improving student comprehension of complex VAT legislation. Based on these findings, the study proposes practical guidelines to assist educators to align teaching strategies with learning outcomes, thereby facilitating a deeper understanding of VAT. This research contributes to accounting education scholarship by offering well-grounded strategies for navigating the challenges of VAT instruction.
Designing constructively aligned instruction for teaching VAT in higher education
Monique Keevy

