PF819 Follow-up and Collection Procedure of Public Receivables

8 ECTS - 4-0 Duration (T+A)- . Semester- 4 National Credit

Information

Code PF819
Name Follow-up and Collection Procedure of Public Receivables
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 4-0 (T-A) (17 Week)
ECTS 8 ECTS
National Credit 4 National Credit
Teaching Language Türkçe
Level Doktora Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator


Course Goal / Objective

It aims to ensure the collection of taxes, which are the main source of income in the financing of public services, and to evaluate the methods and procedures of ensuring their collection in case of non-payment within the framework of legislation, practices and judicial decisions.

Course Content

Within the scope of this course, Courts in Charge of Collection of Public Receivables, Collection of Receivables of Special Provincial Administration without Collection Office, Recent Amendments to Law No. 6183 with Law No. 5766, Seizure of Assets of Municipal and Special Provincial Administrations, Sale of Securities and Real Estate for Collection of Public Receivables, Public Not Acquired from Companies Application to Partners for Receivables, Notification for the Collection of Public Receivables, Claims of Remuneration Against Property Seized by Third Party, Effect of Postponement of Bankruptcy on Public Receivables, Collection of Bank and Fund Receivables as per the Law No. 6183, Non-Necessity of Concordat in Public Receivables and Absence of Collection, Timeout.

Course Precondition

none

Resources

Adnan Gerçek, Kamu Alacaklarının Tahsil Hukuku, Ekin Yayınevi 2017 Ağustos

Notes

Judicial decisions, circulars and rulings and other articles examined in the course


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Understands the legal nature of public receivables
LO02 Knows the scope of public receivables
LO03 Knows and explains the need to protect public receivables
LO04 Lists and explains the protection methods of public claims
LO05 Analyzes the effectiveness of protection methods of public claims.
LO06 Explains and evaluates the collection methods of public receivables.
LO07 Legally explains the methods of forced collection of public receivables
LO08 Examines the methods of forced collection of public receivables with judicial decisions.
LO09 Analyzes the results of forced collection of public receivables.
LO10 Evaluates the result between collection by normal means and collection by compulsory execution.
LO11 Analyzes the personal, social and financial effects of collections.
LO12 It analyzes the effects of protection public receivables and their forcible collection.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Belirsiz Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice.
PLO02 Belirsiz Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors. 5
PLO03 Belirsiz Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. 2
PLO04 Belirsiz Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. 3
PLO05 Belirsiz It can independently carry out and publish studies related to the field of finance. 2
PLO06 Belirsiz Follows national and international publications related to her field. 4
PLO07 Belirsiz It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results). 2
PLO08 Belirsiz She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information. 4
PLO09 Belirsiz Uses advanced information and communication technologies along with computer software at the level required by the field.
PLO10 Belirsiz Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety.
PLO11 Belirsiz It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions. 3
PLO12 Belirsiz Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature. 1
PLO13 Belirsiz Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. 5
PLO14 Belirsiz Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems.
PLO15 Belirsiz Sets a vision and target for the organization/institution related to the field of study.
PLO16 Belirsiz Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. 2


Week Plan

Week Topic Preparation Methods
1 Law No. 6183 and its purpose traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
2 The concept and scope of public receivables traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
3 Necessity and methods of securing public receivables traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
4 Special Cases Related to Guarantees, Ancillary Attachment, and Precautionary Assessment in Securing the Tax Claim traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
5 other protection measures traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
6 judicial decisions and analysis aimed at securing traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
7 Collection and authorization of public receivables traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
8 midterm exam Ölçme Yöntemleri:
Ödev
9 Forced collection of Public Revenue traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
10 Conversion of Guarantees into cash and collection through foreclosure traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
11 Procedure in foreclosure traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
12 Seized goods and redeeming traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
13 Collected by concordat traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
14 Disputes arising at the stage of collection and forced collection 1 traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama
15 Disputes arising at the stage of collection and forced collection 2 traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama
16 Final exam Ölçme Yöntemleri:
Yazılı Sınav
17 Final exam Ölçme Yöntemleri:
Yazılı Sınav


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 4 56
Out of Class Study (Preliminary Work, Practice) 14 8 112
Assesment Related Works
Homeworks, Projects, Others 2 4 8
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 24 24
Total Workload (Hour) 212
Total Workload / 25 (h) 8,48
ECTS 8 ECTS

Update Time: 08.05.2024 11:28