Investigation of e-confiscation application within the scope of digitalization of tax offices in the light of various court of law decisions

Taxes have an important place in public revenues. As a result of the taxation power, the timely collection of taxes, which can be collected by force, is important for the continuation of public services without interruption. Therefore, states apply a number of measures to secure public receivables, especially taxes. These measures are precautionary accrual, lien, collateral request, etc. The important thing here is that the legal infrastructure of the measures is well prepared and that the taxpayers are not victimized. The study consists of three parts. In the first part, the concept of public receivables and the measures that secure public receivables are mentioned. In the second part, e-Transformation processes and e-Government applications in Turkey and the World are given. In the last part, the e-Confiscation application in Turkey is discussed in the light of judicial decisions by referring to the e-Finance applications.