Protection of public receivables In Turks Tax Law

Perception of the social state as a result of increased public services, leads to an increase in public expenditure. The state needs to fulfill the financing of public services to provide the public with the proceeds. Therefore, encashing the collection of public receivables completely and in time, is of great importance in terms of disruption of public services. In this regard, the collection of public receivables, unlike private loans regulated by the numbered 6183 Law on the Procedure of Collection of Public Receivables.Law No. 6183 of ensuring efficiency in the collection of public receivables and receivables in order to protect the public, some applications are foreseen. Accordingly, we face the major methods that protect or guarentee public claims in such form of institutions as;guarentee, lien, prudential accrual, pre-empitive right to cancel the case.In this study, the Turkish Tax Law that protect the public receivables, institutions which directly or indirectly protect the public receivables are examined and recommendations are presented.