Inheritance and Gift Tax and in the constitution of Turkish Tax System

Inheritance and transfer tax that involves in property taxes and takes over wealth transfer is a tax. Inheritance and transfer tax that has very a low ration in the total tax reveneus in Turkey, is a tax that has social function. Because of this feature, tax' s fiscal function is background.Inheritance and transfer tax was implemented for the first time in years of 1926 with the low no797 in Turkey. It was made changes whereafter this year. But the most fundamental change occured in years of 1959 with the low no 7338. Despite various changes have made until today, a radical change didn' t a matter of it.As required principal of financial power, ınheritance and transfer tax that must take a tax. Because demonstrations of financial power are income, expense and wealth. Existence of this principal reveals itself in"social state" concept that is ranked at the 2nd item of the constitution. In addition this principle reveals itself in "according to taxation of ability to pay" concept that is ranked at the 73rd item of the constitution. At this thesis is going to ranked to place of in Turkish Tax System of ınheritance and transfer tax. Concordantly, in the first chapter of the study is going to ranked progress of ınheritance and transfer tax from past the present and in addition to notional explanations that is made theoratic basis of tax. In the second chapter is going to mentioned to general tax structures and ınheritance and transfer tax practices of various countries. In the third chapter is going to examined ınheritance and transfer tax in Turkish law and is going to compared with various countries. With this compare is aimed understandable of the problem encountered. Key Words: Turkish Tax System, Direct Taxes, Property Taxes, Inheritance and Gift Tax.