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Kamu Alacaklarının Korunma Yöntemleri ve Bir Değerlendirme

Author

Listed:
  • Hakan AY
  • Tülay BARAN

Abstract

As a requirement of social state concept (discipline/approach) an increase in public services leads to an increase in public spending. Public revenues should be increased parallel to the increase in public expenditures. This situation increases the importance of the public claims. In Turkish tax system, public claims are monitored within the framework of the Law No. 6183 on the Procedure for the Collection of Public Claims (receivables). The protection of public claims is also very important as well as the collection of public claims. In this study, the important ones of the protection methods for the collection of public claims are described.

Suggested Citation

  • Hakan AY & Tülay BARAN, 2014. "Kamu Alacaklarının Korunma Yöntemleri ve Bir Değerlendirme," Sosyoekonomi Journal, Sosyoekonomi Society, issue 21(21).
    • Handle: RePEc:sos:sosjrn:140103
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    More about this item

    Keywords

    Public Claims; Tax Collection; Protection method of Public Claims.;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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