Review and evaluation of the institution of objection to the order of payment in Turkish Tax Execution Law

In accordance with the social state, the government has right to intervene social and economic life effectively . Due to the nature of social state, the increase in public services cause an increase in public expenses. Also it figures out the importance of public claims. As a result of the obligation, public claims should be cashed effectively in a shorter time, those claims are referred to The Law of Leviation of Public Claims Procedure ?Article Number 6183?.Order of payment, which is prepared by the public creditor and addressed to the public debtor upon the non-payment of the public receivable in due time, is an administrative act towards the compulsory collection of public receivable and destined to notice the debtor to pay the due receivable in seven days or to make a declaration of property together with the sanctions that the debtor will face in case of a failure to comply.In establishing the order of payment which is an administrative act, there can be some contradictions to law in terms of authority, form, reason and purpose and furthermore; the order of payment could have been established despite the presence of the limited grounds of objection reasons provided in Article 58 of the Law numbered 6183.In a state of law, the most effective control on the administration is the one that is conducted by the impartial and independent judicial bodies and to ensure the control of the order of payment by the independent judicial bodies, the institution of objection to the order of payment has been put in order and thus the protection of the order of law has been aimed by the annulment of the order of payment that is unlawfully prepared by the administration.