TÜRKÇE
ENGLISH
Information
| Code | PF819 |
| Name | Follow-up and Collection Procedure of Public Receivables |
| Term | 2024-2025 Academic Year |
| Term | Fall and Spring |
| 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 Instructor |
Prof. Dr. NESLİHAN COŞKUN KARADAĞ
(A Group)
(Ins. in Charge)
|
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 | ||