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Contemporary Issues with Multidisciplinary Perspectives on Social Science

Edited By Engin ÇAKIR and Yusuf KADERLİ

Social sciences are made up of science disciplines that research humanity, society, and the world with a human dimension, and therefore its domain of influence is also serious and wide. Naturally, the social scientist has the power to influence society with his/her research and writing. This book aims to add the contributions of academicians from different disciplines to the social sciences fields they specialize in the academic literature and to give an idea about new researches. The book contains scientific articles on business, economics, public finance, tourism, and international relations.

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Measures Securing the Collection of Public Receivablesin Turkey: İsmail İsler

İsmail İsler


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.

Keywords: Public Service, Public Receivable, Collection of Public Receivables, Public Funding, Protection of Public Receivables

While generating income to cover public expenditures is the most important duty of the state, the existence of effective institutions that facilitate the protection and collection of public receivables is also very important for the financial sustainability of the public. In the study, the place of some...

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