The institution of the order of payment in Turkish Legislation on Tax and duties

The aim of this study is to indicate under which conditions public claim can be arranged by public administration to recover the public claim, its elements, its citation, the application of the legal claim of the public debtors, and the different situations after the trial.The study contains the application of the order of payment in Turkey. It does not provide information about the application of the order of payment and its results on World-wide level.While the study is being prepared, firstly, some instructions about the right of debt and gain, public claim and also law of 6183 are talked about;secondly, some passible problems related to the order of payment and some suggested solutions concerning the application of the administrative courts and the administration of justice and the council of state are explained if there is a citation of the order of payment and a sue. According to this frame work, in the first part, the right of debt and gain, public claim and the content of the law of 6183 are evalvated, in the second part, the elements of the order of payment, its gualification, the citation and the period after citation are talked about; moreover, in the third port, some problems and their solutions about the order of payment are presented.Last part of the study reveals that there are differences both in justice and the scientific doctrines about the clarification of the situations to sue against the order of payment. Moreover, putting forth some suggestions to eliminate these differences, it has been concluded that it is necessary to set forth the claim of non-existent reason which requires the tax, besides it is appropriate for the principles of Equality and Justice in 1982 Turkish Constitution.