Confiscation and electronic confiscation application in tax execution law

Public services are sustainable and beneficial to society. Public claims are needed to maintain these services. Due to the fact that collecting public claims from the taxpayers in a timely and complete manner is highly important. In case of any non-payment is occurred by taxpayers, the compulsory collection process is initiated. In the Turkish tax system, the public claims are persuasive in the context of law related to the method of public claims (article number 6183). Confiscation is one of the most effective methods of collecting dues. Confiscation can be made on the assets specified by the taxpayers in the property declaration or on the assets of the debtor determined by the tax administration. Accordingly, properties will be liquidated in the auction and the dept will be settled. Electronic application of confiscation is used since 2008 in Turkey and made to ensure a more rapid and effective collection of public claims. This system, which can still be effectively implemented in terms of deposit accounts and instruments in banks, the collection of public claims and, the activity of these collections are emphasized. In this study, some problems between the parties in this process with the implementation of the electronic confiscation process are included. It is aimed to increase the effectiveness of electronic confiscation applications by offering solutions and suggestions.