Disclaimer of inheritance as a taxpayer's right

It may not always lead to positive results that all the rights, receivables and payables of legator -upon his/her death- automatically pass to heir in case that the liabilities of legator were over his/her own assets. In such cases, heir has the right of refusing the inheritance which is called as "refusal of inheritance", "disclaimer of inheritance", "disclaimer of heritage" or "refusal of heritage. In this study, disclaimer of inheritance as a taxpayer's right has been searched in the frame of 73 thesis, articles, books and reports, 19 statutes, 1 constitution and related supreme court desicions, mainly with the focus on Civil Law and Tax Law. The right of disclaimer of inheritance in Civil Law has been given to heirs in two types as "virtual disclaimer" and "judicial disclaimer". Disclaimer of inheritance in terms of heirs is at the same time a taxpayer's right according to the tax law too. Refusing an inheritance which could make legal and economic situation worse, and of which tax burden were more than gainings, is a legal right given to taxpayer. This is a logical choice preferred by almost all heirs who are taxpayer. Getting legator's tax liability by contacting the tax administration, then deciding whether to accept or refuse the inheritance of which the tax burden could be more when comparing with inheritance, is a taxpayer's right. The recommendations thought as beneficial to be taken into account in arrangements to be made in the related articles of laws in the future as the provisions relating to the disclaimer of inheritance is not clear enough in law, are presented in the last chapter.