Follow-up tax enforcement and collection of tax execution law in the lien application

In the study follow-up tax enforcement and collection of public receivables law in the e-lien, liens, and applications will be evaluated. In the first chapter the concept and scope of public receivables, receivables side of the public, government will end the situations that will be explained. In the second part of the protection of the public should receive the protection of the value of tax assets, forced collection of tax receivables, accrued receivables and the protection of the public before after accrual will be given to the issue of protection of public receivables. In the third chapter in the collection of public receivables forcibly e-lien, liens, and applications will be evaluated. In this context, e-lien and liens concept, the lien and sale of movable and immovable property, e-liens, tax authorities and taxpayers in terms of application evaluation and comparison of the effects of liens and liens will be done. E-liens, liens and the problems encountered in practice and to put forward suggestions for solutions to these problems will be studied. Key Words: Public Claim, Tax Claim, Lien, Electronic- Lien.