Abstract:

Experiences show that if the state is a payee, it is not as dynamic as a private creditors and it is in some insufficiency in its pursuit of receivable. Depending on this determination, within the idea of protection of the receivables, the state gives some privileges in different laws to its public receivables. In this context, the order table of public receivables have attached different rules and procedures than attachment order, also follow through bankruptcy. Taxes are the most important in public receivables and when the taxpayer does not pay debt with consent, the bankruptcy is one of the ways of compulsory enforcement for the state. With the decision of bankruptcy, bankruptcy's all goods and rights and debts that may be seized and debts create bankruptcy table and the liquidation process is starting. Order of receivables are determined within the scope of liquidation process. The document showing this order is called the order table. There are all kinds of receivables at order table, but ranking differences are predicted between public and private receivables.Distribution of money makes according to the share table which appropriately prepared definite order. Tax receivables's place and order of bankruptcy is differentiated according to the characteristics of taxes. In this order, in the first place value added tax secondly there are pledged receivables. As the third there are some specially designated tax (customs duties and tax on goods and similar) files. Other taxes have priorities in the fourth of the nominal receivables.

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