| ÖÇ1 | To align income elements that form Turkish Tax System. |
| ÖÇ2 | To seperate whether the legal or actual case get into the subject of the tax or immunity from taxes if it get into the subject of the tax. |
| ÖÇ3 | To explain taxation procedures within the framework of income tax law |
| ÖÇ4 | To evaluate processes related to income tax. |
| ÖÇ5 | To develop new recommendations regard to income tax by evaluating tax application results. |
| ÖÇ6 | The importance of taxes in financing sustainable development goals and how tax systems can be shaped to achieve these goals are understood. |