Examination and evaluation of methods regarding protection and collection of public receivables within the scope of taxpayer rights in Turkish tax execution law

The state must collect public receivables on due date in order to fulfill its functions without delay. Taxpayers must pay their taxes on time. When the receivable cannot be collected within the due date, the state will be able to pursue the debtor through compulsory collection methods in public enforcement law. On the other hand, if it detects evidence that the collection of public receivables may be in danger, it may have to resort to some practices in order to protect its right to receivable. The Constitution, Laws and other sources regulate the rights as well as the obligations of taxpayers. The right of the taxpayer protects the taxpayers in case of violation of a right granted to them. The State will be able to apply debt protection and forced collection provisions against taxpayers who fail to fulfill their debt payment obligations on time or who may jeopardize their receivables. At this stage, intervention can be made in the movable and immovable assets, receivables and rights of taxpayers. During the intervention process, the administration may violate the constitutional and legal rights of taxpayers in the exercise of its collection power. Therefore, it should be essential that public power be exercised in a measured manner, not in an unlimited manner. In this study, taxpayer rights are discussed in the protection of public receivables and forced collection processes, and the situations that violate the use of rights are explained by supporting judicial decisions. In the last part of the study, a field research on taxpayer rights has been carried out and as a result, it has been determined that tax administration may ignore taxpayer rights in the process of protection of public receivables and forced collection practices, as well as practices contrary to taxpayer rights that occur as a result of excessive use of public power, as well as situations that are in conflict with constitutional rights and do not comply with the systematics of the law.