Measures securing the collection of public receivablesin Turkey

Abstract

Financing of public expenditures is covered by public revenues. The state should act effectively in collecting public receivables in order not to disrupt public services. collection rates of public receivables accrued in Turkey is about 81 %. However, it can be said that the accrual collection rate has declined in recent years. Collection and protection of public receivables is regulated by Law No. 6183 on public receivables collection procedure. In this context, the Law No. 6183 on the collection procedure of Public receivables grants superior rights and powers to the state and other public administrations in relation to the collection of receivables. In addition, law 6183 has some facilities that are also recognized for those who are in public debt. The establishments regulated in the law numbered 6183; Demanding collateral, showing surety, prudential attachment, prudential accrual, priority right, transactions that cannot be made without payment of public receivables and the responsibilities of those who do, swap, action for nullity, liquidation status, termination of partnership, public debt of a limited company, merger, transfer and division in case of legal entities can be listed as. © Peter Lang GmbH Internationaler Verlag der Wissenschaften Berlin 2021 All rights reserved.