An examination of death in terms of tax law

Death, which is a part of life and ultimately suffered from all living things, has been conceptually subject to different disciplines. The concept of death was examined in philosophy, religious sciences, social sciences and law with details. In this study, the inheritance, the responsibility of the heirs and their obligations, like notification of the inheritance of the heirs, the declaration of taxpayers, the continuation of the work after death, the use of exceptions, the negotiation of the tax office and the right of litigation, are examined with literature research method. Additionally, it was included advance ruling and communiques by ministry and judicial decisions. At the result of the study, there is some determinations and offers out the responsibility of the heirs and their obligations.