Alcorn State University
School of Business
MBA Program
Student Learning Objectives for Chapter 1 – Fall 2005
Upon the successful completion of the material in Chapter one, the student will be able to
1. Define the terms tax, taxpayer, incidence, and jurisdiction.
2. Express the relationship between tax base, rate, and revenue
3. Describe the types of taxes levied by local, state and federal governments
4. Explain why different jurisdictions compete for revenues from the same taxpayer
5. Identify the reasons why government modify their tax systems
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