The aim of this course is to enable students to comprehend the legal regulations and practices regarding the process of forced collection of tax receivables. It is aimed that students will be able to evaluate the rights and obligations of both the taxpayer and the tax administration in the tax enforcement process and develop practical solutions.

In this course, the concept of public receivables, protection of public receivables, forced collection of public receivables, seizure, sale, bankruptcy, termination of public receivables, postponement and legal remedies that can be applied against these transactions are examined.