The Provosional attachment application on Turkish Tax Law and its outcomes

ABSTRACT The Government taxes its citizens unrequited and one-sided for financing public expenditures. The persons whose have tax inspection authority have recourse to provisional attachment for guarantee public claims when they determine incomplete tax payment or would pay never in the future while inspecting tax reports. I try to explain applying, cause and effects of provisional attachment at point of view of private law and public claims in this dissertation putting into practice. The first section studying definition of tax execution law and the concept, legal characteristics and reasons of provisional attachment. At the second section studied either the objects of provisional attachment or the decision and applying of provisional attachment. The third section is on transform the provisional attachment to definitely attachment and effects- results of provisional attachment. VI