The levy and electronic levy application and evaluation in Turkish tax law

It is aimed to increase the public revenues by using E-Government applications so that the area of public services can be expanded as well as citizen satisfaction and easier and safer tax collection can be done as a requirement of the e-government approach. The public receivables in the Turkish tax system are monitored under the Law No. 6183 on Procedures for the Collection of Public Receivables. The public administration, which is the creditor because it is not paid at the time of the public receivables, follows the public debt with the methods of forced collection. Among these follow-up methods, with the application of levy, which has an important place, the goods, receivables and rights of the public debts are confiscated and the public sector is collected. The levy process can be done in electronic environment as well as in fact. With this application; the collection should be made as soon as possible and a balance of interest should be provided between the public sector debtors and the creditor public administration. However, when using this application, it is necessary to pay utmost attention to the provisions of the legislation and the right of ownership. In this study concepts the public and the tax receivables and the application of the levy and the follow up and collection of the defaulters of these receivables are emphasized. In addition, the implementation processes of the foreclosure proceedings include the proposals to increase the efficiency of the application of levy and electronic levy in the framework of the solution proposal, which is the solution and detection of the problems experienced between the parties during this process.