THE F？NANC？AL MEANS SYSTEM FOR THE PROTECTION OF CULTURAL PROPERTIES

As a result of the acception of historical and cultural values as common heritage, the protection of cultural and natural properties became more important which is a duty of State within the article 63 of Turkish Constitution of 1982. In international area there are many studies, signed international treaties and also a wide legislation in national law on this subject. During the fulfillment of this duty the State encorages the operations of natural persons aimed the protection of cultural and natural properties and supports them by providing exemptions and assistance because of high costs of protection activities, The subject of this study is to examine the financial means provided by the State, the sufficiency of the legislation and to analyze the financial means system which is the way of performing the constitutional duty mentioned above