Information Package / Course Catalogue
Tax Enforcement Law
Course Code: MLY425
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

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.

Course Content

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.

Name of Lecturer(s)
Learning Outcomes
1.To be able to explain the characteristics of public receivables and their importance in public finance by comparing public and private receivables.
2.To be able to explain the process of forced collection of public receivables and evaluate the legal regulations in this process.
3.To be able to explain the facilities provided to tax debtors and evaluate their impact on the public budget.
4.To be able to analyze the economic effects of the problems encountered in the forced collection of tax in public policies.
5.To be able to explain the ways of enforcement in tax enforcement law and analyze the effect of these ways on the collection process of public revenues.
Recommended or Required Reading
1.Yusuf Karakoç (2016). Kamu İcra Hukuku. Yetkin Yayınları: Ankara.
2.Adnan Gerçek (7th Edition). Kamu Alacaklarının Tahsil Hukuku. Ekin Yayınları: Bursa.
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to the course content, objectives and resources, The place and importance of public receivables in the execution and bankruptcy law
Week 2 - Theoretical
The concept and scope of public receivables, comparison of private receivables and public receivables
Week 3 - Theoretical
Parties of public receivables, Public creditor, Public debtor
Week 4 - Theoretical
Duty and Authority in the Collection of Public Receivables, Periods and Notification in Public Enforcement Law
Week 5 - Theoretical
Protection of Public Receivables
Week 6 - Theoretical
Accommodations for the Public Debtor
Week 7 - Theoretical
Forcible Collection of Public Receivables, Initiation of Collection in Forcible Collection Process and Payment Order
Week 8 - Theoretical
Forced Collection of Public Receivables
Week 9 - Theoretical
Seizure and monetization
Week 10 - Theoretical
Execution through bankruptcy
Week 11 - Theoretical
Circumstances Terminating Tax Claims
Week 12 - Theoretical
Prohibitions, Crimes and Penalties Aiming to Protect Public Receivables
Week 13 - Theoretical
Disputes Arising from Tax Enforcement Law and Solutions
Week 14 - Theoretical
Current problems encountered during the tax collection phase
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory145298
Midterm Examination110111
Final Examination110111
TOTAL WORKLOAD (hours)120
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
4
3
5
2
4
4
3
4
2
3
OÇ-2
3
1
4
2
4
4
3
4
1
2
OÇ-3
3
1
4
2
4
4
3
4
1
2
OÇ-4
4
3
4
2
4
4
4
4
4
3
OÇ-5
3
3
4
2
4
4
4
5
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026