“…This taxonomy stands out among the others because it functions parallel to Piaget's cognitive development stages, is similar to the PISA reading competency levels (Li, Gao & Cao, 2011), and yields higher rates of generalizability and reliability than the revised Bloom taxonomy does in determining cognitive levels (Hattie & Purdie, 1994;Ilhan & Gezer, 2017;Meagher-Lundberg & Brown, 2001). Biggs & Collis, 1982, p.24-25;Decano, 2017;Fusco, 1983, p.55 andLi et al, 2011. As can be seen in Table 2, it can be inferred that students take the PISA exams after they have completed the late concrete stage and switched to the formal operations stage. This means that students taking this exam can perform cognitive operations such as giving names and seriation as well as identifying the relationships among components in a context-in other words, the relationships between elements that make up the whole (for example, thoughts in a paragraph, messages and supplementary messages in a text, words forming a text, word groups, and phrases), the variables that validate/do not validate an assumption, and even the proportional variations in independent texts.…”