| ÖÇ1 | To describe constitutional principles and historical development of taxation. |
| ÖÇ2 | To explain general principles of tax law. |
| ÖÇ3 | To Compare reasons for the termination of the tax debt. |
| ÖÇ4 | To describe the basic concepts related to the interpretation of the tax law in terms of semantic, time and place and to make analysis in this context. |
| ÖÇ5 | To make distinction between private debt and tax debt. |
| ÖÇ6 | To evaluate tax disputes and solution ways. |
| ÖÇ7 | To explain tax offenses and penalties. |
| ÖÇ8 | To explain the legal process related to collection of tax claims. |