Death and its consequences in Turkish tax law

Death is the actual loss of one's vital functions. In addition to being a sad situation in life, it is a concept that is the subject of many fields and lead to important results. One of these areas is tax law. In tax law, in case of death, the duties of the taxpayer pass to the heirs who do not reject the inheritance. Therefore, the termination of the personality does not terminate the rights, receivables and depts of the taxpayer. The heirs are required to act in accordance with the specified procedures and principles while performing their duties. Moreover, heirs are subject to inheritance and gift tax due to the transfer of the assets of the deceased to the heirs due to death. This tax is an important source of income for the state. In the firts part of our study, the concept of death was examined. In the second and third sections, by making a distinction between general and private tax law, death, the concequences of death and the problems encountered are tried to be explained through the regulations in the laws.