Removing inheritance tax: An evaluation in the context of informal economy and a new regulatory proposal

Abstract

It is the intention to abolish the inheritance tax in Turkey. In this paper, the meaning of existence of the inheritance tax in the context of their relationship to the informal economy and a new regulatory proposal is highlighted. The first section provides summary information about Turkey's application. The second section discusses the relationship between the inheritance tax and the informal economy. Finally, instead of eliminating the inheritance tax, the need for a new regime is emphasized.