Analysis of taxation on gratuitous transfer of real estates

It is not always possible be circumstantiated the concepts of ?real estate?, ?inheritance? and ?gratuitous transfer? within the context of tax laws and a correct application of these concepts in terms of taxation. Because of this situation, although there are some exceptions or there is no need for taxation, sometimes tax is collected inequitably by tax administration.In this work, signposting these problems in terms of case law, administrative applications, administrative regulatory acts, regulations excluding tax laws and doctrine, it is examined ?how gratuitous transfers on real estates must be taxed?Before all else inheritance and gift tax and also evaluating income tax and the other duties, it must be suggested some solutions including our personal approach about divisive issues.In the first part of that work it is analyzed legal grounds of taxation on gratuitous transfer of real estates, positive and negative aspects of that tax and also applications in some foreign countries.In the second part, it is mentioned milestones of taxation on gratuitous transfer of real estates and it is made explications about taxation of real estates which is transferred gratuitously in terms of inheritance and gift tax, income tax, value added tax, property tax and legal fees.In the third part, exemplifying related to the exercise, it is examined specific situations and problems in the taxation of gratuitous transfer on real estates according to inheritance and gift tax, income tax, value added tax, property tax and legal fees and also it is suggested some solutions about these problems.Key Words1. Inheritance and Gift Tax2. Real Estate3. Gratuitous Transfer4. Inheritance5. Wealth Tax