| Catalog Content |
Definition, scope, and classification of public revenues; Historical development and the role of public revenues within the fiscal system; Theoretical foundations of various public revenue types such as taxes, fees, charges, and income from public enterprises; Distinction between voluntary and compulsory revenues; Fundamental principles of taxation; Concepts of tax burden, tax capacity, and taxable ability; Economic, social, and fiscal effects of public revenues; The role and significance of non-tax revenues; Approaches to collecting public revenues in an efficient, fair, and sustainable manner. |