Kamu Alacaklarının Korunma Yöntemleri ve Bir Değerlendirme

Hakan Ay and Tülay Baran

Sosyoekonomi Journal, 2014, issue 21(21)

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.

Keywords: Public Claims; Tax Collection; Protection method of Public Claims. (search for similar items in EconPapers)
JEL-codes: H70 H71 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:140103

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