TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (PhD) | |
| 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
(Güz)
(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 | Bilgi - Kuramsal, Olgusal | To be able to explain the basic conceptual knowledge related to the field, including the relationship between theory and practice. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | To be able to synthesise the problems encountered in the field of finance with the information obtained from the field and different disciplines and evaluate the results. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Can explain the functioning of tax systems and different tax systems by using the theoretical and legal knowledge about the taxation process. | 5 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (revenue, expenditure and borrowing). | 3 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Follows national and international publications related to her field. | 4 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to conduct and publish studies related to the field of finance independently. | 2 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to prepare works in accordance with academic rules based on information about the basic theories of the field. | 4 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | 2 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | To be able to develop solutions to the role of public sector in economic life and international financial problems in the process of globalisation. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | To be able to propose solutions to the problems related to fiscal theory, fiscal law, fiscal economics, budget and fiscal planning, which should be in the experts and researchers needed by the public and private sectors. | 5 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to transfer the current developments and prepared studies in the field of finance to the groups in and out of the field in written, oral and visual ways. | 2 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to use at least one foreign language related to the field effectively and to have the ability to follow foreign literature. | 1 |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Acts in accordance with scientific and ethical values in the process of creating information and knowledge related to the 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 |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Oral Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
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 | ||