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LO-1
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Will be able to explain the definition and basic characteristics of taxes. |
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LO-2
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Will be able to distinguish the economic and fiscal objectives of taxation. |
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LO-3
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Will be able to evaluate the principles of taxation and their importance in public finance. |
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LO-4
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Will be able to identify the constitutional and legal limitations of taxation. |
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LO-5
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Will be able to explain the key concepts of taxation technique (such as tax base, taxpayer, liable party, etc.). |
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LO-6
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Will be able to list the stages of the taxation process (assessment, accrual, notification, collection). |
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LO-7
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Will be able to classify taxes according to their types and explain the characteristics of each type. |
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LO-8
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Will be able to demonstrate knowledge and make comparisons regarding taxes on income, expenditure, and wealth. |
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LO-9
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Will be able to describe the main types of taxes implemented in Turkey with examples. |
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LO-10
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Will be able to analyze how the tax system functions and its contribution to public finance. |