The Evaluations of Inheritance and Gift Tax As Property Taxes

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Inheritance and gift tax is a kind of property tax and collected through transfer of assests. Inheritance and transfer tax has a social function taking a low ration in the total tax reveneus in Turkey. Due to this feature of it, fiscal function of tax is left in the background. Inheritance and transfer tax was implemented for the first time in 1926 with the law no797 in Turkey and in 1959 very fundamental changes were made by law no.7338. Despite various alterations until today, no radical change a,has been made. According to the principle of ability to pay, ınheritance and transfer tax is a must to be collected. It is because possessions and income also take place among indications of the ability to pay. The existance of this principle also aperas in the concept of ‘social state’ in the 2nd article and the term of ‘taxation according to the ability to pay’in the 73rd article of the constitution.

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Turkish tax system , direct taxes , property taxes , ınheritance and gift tax.

Ege Academic Review (EAR)

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Ege Academic Review (EAR)