Turkish Tax Law, lien and electronic-lien applications

Because of the fact that the public services are useful for the community and have the obligation to keep the continuity, it is extremely important for the collection of public claims to be made at maturity. In our country, the public claims are collected according to the Law No: 6183 The Procedure Law on Collection of Public Claims. The Law No: 6183 The Procedure Law on Collection of Public Claims include the measures which guarantee the collections of public claim and compulsorily claim methods The most effective one of the compulsorily claim methods of public revenues is following by a lien. Lien is confiscating the claims of the securities,commodities and real estate of debtor who has been determined by the claim department or shown in the goods declaration of the debtor or the third persons. ( Act No: 6183, The Procedure Law on Collection of Public Claims, contract: 62). The implementation of the electronic lien (e-lien) put into practice in 2009 was developed by the Presidency of Revenue Administration in order to save time and labor. This study deals with the implementation of lien and electronic lien (e-lien) in Turkish Tax Law. So, the first chapter gives information about the concept of public claim and the measures which are used to guarantee the public claims and the compulsorily claim methods are explained. The second chapter gives short information about , tax control, the tax systems in the selected countries and the implementation of the liens applied in order to collect the public claims. Lastly , the third chapter is in relation to the concept of lien and its legal quality, the application of the lien and the electronic lien of the public claims in Turkey and a comparison is made with the selected countries. E-lien and lien in applications related to the problems and propose solutions to these problems will be studied. Key words: Public Claim, Lien, Electronic-Lien