{"id":20047,"date":"2012-11-17T02:21:44","date_gmt":"2012-11-17T07:21:44","guid":{"rendered":"http:\/\/akunq.net\/tr\/?p=20047"},"modified":"2012-11-17T02:21:44","modified_gmt":"2012-11-17T07:21:44","slug":"varlik-vergisi-ve-milli-koruma-kanunu","status":"publish","type":"post","link":"https:\/\/akunq.net\/tr\/?p=20047","title":{"rendered":"Varl\u0131k Vergisi ve Milli Koruma Kanunu"},"content":{"rendered":"

\"\"<\/a>Emre G\u00fcl – D\u00fcnya B\u00fclteni \/ Tarih Dosyas\u0131<\/strong><\/p>\n

1942 y\u0131l\u0131n\u0131n sonbahar aylar\u0131nda me\u015fhur Varl\u0131k Vergisi Kanunu \u00e7\u0131kt\u0131. Bu kanun b\u00fcy\u00fck kentlerde ticaret sekt\u00f6r\u00fcnde etkin olan gayrim\u00fcslim t\u00fcccar\u0131n piyasadan tasfiye edilmesi amac\u0131n\u0131 ta\u015f\u0131yordu. <\/em><\/strong><\/p>\n

11 Kas\u0131m 1942 tarihinde “T\u00fcrkle\u015ftirme Hareketi”nin ilk halkas\u0131n\u0131n bir par\u00e7as\u0131 olarak \u00e7\u0131kart\u0131lan Varl\u0131k Vergisi’nde ilk s\u00fcrg\u00fcnler tam 69 y\u0131l \u00f6nce ger\u00e7ekle\u015fmeye ba\u015flad\u0131.<\/p>\n

\u00d6zellikle gayrim\u00fcslim ticaret erbab\u0131n\u0131 hedefleyen bir kanun olarak y\u00fcr\u00fcrl\u00fc\u011fe giren Varl\u0131k Vergisi’ni \u00f6deyebilmek i\u00e7in, evlerini\/i\u015fyerlerini satmak zorunda kald\u0131 ve \u00e7o\u011funun i\u015f hayat\u0131 sona erdi.<\/p>\n

1942 yl\u0131nda bug\u00fcn Varl\u0131k Vergisini \u00f6demeyen 160 ki\u015fi s\u00fcrg\u00fcn edildi ve Resmi rakamlara g\u00f6re 1400 ki\u015fi A\u015fkale\u2019ye yolland\u0131. S\u00fcrg\u00fcnler, ta\u015f k\u0131rd\u0131, yol yapt\u0131.<\/p>\n

Varl\u0131k Vergisi kanunu, y\u00fczlerce gayrim\u00fcslimin g\u00f6\u00e7 etmesine, daha sonra da 6-7 Eyl\u00fcl olaylar\u0131n\u0131n ya\u015fanmas\u0131na neden olan ve temeli \u0130ttihat ve Terakki d\u00f6neminde at\u0131lan \u2018Sermayenin T\u00fcrkle\u015ftirilmesi projesinin\u2019 bir par\u00e7as\u0131yd\u0131.<\/p>\n

11 Kas\u0131m 1942 tarihinde,\u00a0\u00f6zellikle\u00a0gayrim\u00fcsl\u00fcm ticaret erbab\u0131n\u0131\u00a0hedefleyen\u00a0varl\u0131k vergisi kanunu \u00e7\u0131kart\u0131ld\u0131.\u00a0II. D\u00fcnya Sava\u015f\u0131\u00a0y\u0131llar\u0131nda\u00a0T\u00fcrkiye’de\u00a0enflasyonun artmas\u0131, karaborsac\u0131l\u0131\u011f\u0131n yayg\u0131nla\u015fmas\u0131 ve bu sayede a\u015f\u0131r\u0131\u00a0kazan\u00e7\u00a0sa\u011flayan bir z\u00fcmrenin ortaya \u00e7\u0131kmas\u0131 ile geli\u015fen s\u00fcre\u00e7te bu kazan\u00e7lar\u0131n\u00a0vergilendirilmesi amac\u0131yla devlet taraf\u0131ndan konan vergidir.<\/p>\n

Uygulama\u00a01,5 y\u0131l s\u00fcrd\u00fc. \u00d6deme yapmayanlar \u00e7al\u0131\u015fma kamplar\u0131na\u00a0g\u00f6nderildi. \u0130kinci D\u00fcnya Sava\u015f\u0131nda\u00a0T\u00fcrkiye’de uygulanan bir servet vergisiydi. 1942 y\u0131l\u0131nda\u00a0uygulamaya\u00a0konulan bu verginin gayesi harp zaman\u0131ndaki karaborsa ve spek\u00fclasyon\u00a0kazan\u00e7lar\u0131n\u0131\u00a0bir defaya mahsus olmak \u00fczere vergilemekti. Ancak verginin matrah\u0131 ve nispetinin kanunla tespit edilmemi\u015f olmas\u0131 idarenin keyfi takdirine\u00a0yol\u00a0a\u00e7m\u0131\u015f ve vergi m\u00fckelleflerinin aras\u0131nda ad\u00e2letsiz bir y\u00fck da\u011f\u0131l\u0131m\u0131 meydana gelmi\u015ftir.<\/p>\n

\u0130kinci D\u00fcnya Sava\u015f\u0131\u2019n\u0131n ba\u015flad\u0131\u011f\u0131 1939 tarihinden, 1945 y\u0131l\u0131na kadarki d\u00f6nemde T\u00fcrkiye filli olarak sava\u015fa girmemi\u015ftir. Ancak her an sava\u015fa haz\u0131r bir durumda bulunmak \u00fczere askeri harcamalar artt\u0131r\u0131lm\u0131\u015f ve ekonomi bu y\u00fczden gerilemi\u015ftir. Avrupa\u2019da sava\u015f ba\u015flad\u0131\u011f\u0131 s\u0131rada, h\u00fck\u00fcmet bir milyon genci silah alt\u0131na alm\u0131\u015f bu da sanayi ve hizmet sekt\u00f6r\u00fcnde i\u015fg\u00fcc\u00fc kayb\u0131, \u00fcretim ve verimlili\u011fin d\u00fc\u015fmesine yol a\u00e7m\u0131\u015ft\u0131r. Arz-Talep dengesi bozulmu\u015f ve sava\u015f y\u0131llar\u0131nda mal k\u0131tl\u0131klar\u0131 yayg\u0131n hale gelmi\u015ftir. Bu da \u00e7ok say\u0131da \u00fcretici ve arac\u0131n\u0131n karaborsa yoluyla h\u0131zla zenginle\u015fmesine sebebiyet vermi\u015ftir. Ayr\u0131ca, Almanya ile yap\u0131lm\u0131\u015f olan \u201cKriling Anla\u015fmalar\u0131\u201d ile T\u00fcrk d\u0131\u015f ticareti b\u00fcy\u00fck \u00f6l\u00e7\u00fcde Almanya\u2019ya ba\u011flanm\u0131\u015f, ekonomik olan bu ba\u011f\u0131ml\u0131l\u0131k, hem d\u0131\u015f hemde i\u00e7 politikam\u0131z\u0131 etkilemi\u015ftir. Bu sebeplerle T\u00fcrkiye, \u0130kinci D\u00fcnya Sava\u015f\u0131 y\u0131llar\u0131n\u0131 tutarzs\u0131zl\u0131klarla dolu\u00a0 i\u00e7 ve d\u0131\u015f politikalar ile ge\u00e7irmi\u015f bu bak\u0131mdan sava\u015f\u0131 y\u0131llar\u0131 T\u00fcrkiye\u2019de etkilerini g\u00fcn\u00fcm\u00fcze kadar s\u00fcrd\u00fcren\u00a0 geli\u015fmelere yol a\u00e7m\u0131\u015ft\u0131r.<\/p>\n

1938\u2019den sonra b\u00fcrokrat zihniyetli k\u00fc\u00e7\u00fck bir grup iktidar\u0131 ele ge\u00e7irmi\u015f ve memleketteki b\u00fct\u00fcn faaliyetleri kendi kont\u00fcrol\u00fcne alarak ekonomide devlet m\u00fcdahalesini yo\u011funla\u015ft\u0131rm\u0131\u015ft\u0131r. Bunun bir sonucu olarak, II.D\u00fcnya Sava\u015f\u0131 ba\u015flay\u0131nca, 26 Ocak 1940\u2019ta H\u00fck\u00fcmet\u2019e ola\u011fan\u00fcst\u00fc ko\u015fullar kar\u015f\u0131s\u0131nda ulusal ekonomi ve savunmay\u0131 ilgilendiren konularda geni\u015f yetkiler veren, ekonomiyi her an girilmesi m\u00fcmk\u00fcn olan sava\u015f\u0131n ko\u015fullar\u0131na uydurmak amac\u0131 g\u00fcden \u201cMilli Koruma Kanunu\u201d T.B.M.M\u2019de kabul edilmi\u015ftir.<\/p>\n

Ekonomik hayata son derece m\u00fcdahaleci bir nitelik ta\u015f\u0131yan bu kanuna g\u00f6re, h\u00fck\u00fcmet \u00fcretimde, ticarette, fiyatlarda ve i\u015f hayat\u0131nda devlet kontrol\u00fcn\u00fc artt\u0131r\u0131yordu. Kanun maddeleri, zenginler, i\u015f verenler, b\u00fcy\u00fck toprak sahipleri lehine olumlu, i\u015f\u00e7iler, k\u00f6yl\u00fcler, T\u00fcrkiye halk\u0131n\u0131n b\u00fcy\u00fck \u00e7o\u011funlu\u011funu olu\u015fturan k\u00fc\u00e7\u00fck \u00e7ift\u00e7iler k\u0131sacas\u0131 halk aleyhine olacak tarzda olumsuz bir surette uyguland\u0131. Bu\u00a0 yanl\u0131\u015f politika neticesinde de yukar\u0131da s\u00f6z\u00fcn\u00fc\u00a0 etti\u011fimiz \u201c sava\u015f vurguncular\u0131\u201d olan bir z\u00fcmre ortaya \u00e7\u0131kt\u0131. Bunlar, \u0130stanbul\u2019da ve Ankara\u2019da \u00f6nemli miktarlarda gayrimenkul edindiler. Darl\u0131\u011f\u0131 \u00e7ekilen t\u00fcketim maddelerini\u00a0 el alt\u0131ndan piyasaya y\u00fcksek fiyatla s\u00fcren bu arac\u0131 t\u00fcccarlar gittik\u00e7e zenginle\u015ftiler. Yokluk zamanlar\u0131nda \u00f6l\u00e7\u00fcs\u00fczce harcamalar\u0131 betimleyen \u201cHac\u0131 A\u011fa\u201d deyimi de bu d\u00f6nemde ortaya \u00e7\u0131kt\u0131. Sava\u015f\u0131n \u00fc\u00e7\u00fcnc\u00fc y\u0131l\u0131 olan 1942\u2019ye gelindi\u011finde, \u00fclkede karaborsa ve stok\u00e7uluk dingilenemez bir duruma gelmi\u015fti.Toprak a\u011falar\u0131 ve ticaret burjuvazisi i\u00e7inde yer alan b\u00fcrokratlar ve memurlarda sava\u015f zengini oldular. Kanunun uygulanmas\u0131 ile orataya \u00e7\u0131kan bu durumu Yakup Kadri Karaosmano\u011flu hat\u0131ralar\u0131nda \u015f\u00f6yle anlatmaktad\u0131r: \u201c Zeytinya\u011f\u0131 piyasas\u0131n\u0131 tekeline alan bakan m\u0131 istersiniz, karaborsac\u0131lar\u0131 koruyan vali, genel m\u00fcd\u00fcr ve saire mi istersiniz, o devirde bunlar\u0131n her k\u00f6\u015fe ba\u015f\u0131nda size s\u0131r\u0131tt\u0131klar\u0131n\u0131 g\u00f6rebilirdiniz\u2026Etraf ise, bunlar\u0131n i\u015fbirlik\u00e7ileri olan \u201cs\u0131rtlar\u0131n\u0131 devlet n\u00fcfuzuna\u00a0 yada n\u00fcfuzlu politikac\u0131lara dayayarak halk\u0131 haraca kesen , tekelcilerden, karaborsac\u0131lardan ge\u00e7ilmiyordu.\u201d Neticede bu durumun faturas\u0131n\u0131 yoksul Anadolu insan\u0131 ve T\u00fcrkiye halk\u0131n\u0131n tamam\u0131 \u00f6demek zorunda kal\u0131yor ve yokluk i\u00e7erisinde ya\u015f\u0131yordu. \u00d6nce Ankara\u2019da sonra \u0130stanbul\u2019da ekmek karneye ba\u011fland\u0131. Un, \u015feker gibi temel g\u0131da maddeleri hi\u00e7 bulunamaz oldu.<\/p>\n

Ayn\u0131 d\u00f6nemde Avrupa\u2019da kamu ve \u00f6zel sekt\u00f6r dayan\u0131\u015fma ve uyum i\u00e7indeyken, T\u00fcrkiye\u2019de bu durum tam tersi bir duruma gelmi\u015f, \u00f6zel sekt\u00f6rle devlet aras\u0131nda bir g\u00fc\u00e7 g\u00f6sterisi ba\u015flam\u0131\u015ft\u0131r. Sava\u015f ko\u015fullar\u0131 sebebiyle ordu ihtiya\u00e7lar\u0131 i\u00e7in b\u00fcy\u00fck harcamalar gerekti\u011finden\u00a0 h\u00fck\u00fcmet, birtak\u0131m ola\u011fan\u00fcst\u00fc vergilerle, kendisinin ortaya \u00e7\u0131kard\u0131\u011f\u0131 egemen s\u0131n\u0131flara h\u00fccuma ge\u00e7mi\u015ftir. Milli Koruma Kanununun bir sonucu olarak \u00f6zellikle fiyat d\u00fczenine yap\u0131lan m\u00fcdahalelerle ortaya \u00e7\u0131kan sava\u015f zengini z\u00fcmreye kar\u015f\u0131, 1942\u2019de \u201cDevlet\u00e7ilik\u201d politikas\u0131 gere\u011fince, 11 Kas\u0131m 1942\u2018de \u201cVarl\u0131k Vergisi\u201d kanunu \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Kanun bir defaya mahsus olmak \u00fczere, ola\u011fan\u00fcst\u00fc ekonomik ve mali ko\u015fullar sebebiyle \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Ba\u015fbakan \u015e\u00fckr\u00fc Sara\u00e7o\u011flu\u2019na g\u00f6re bu yasa ile enflasyonla m\u00fccadele edilecek, sava\u015f y\u0131llar\u0131nda \u00e7ok para kazanm\u0131\u015f olanlardan vergi al\u0131nacak ve bu \u015fekilde devlet gelirleri att\u0131r\u0131lacakt\u0131.<\/p>\n

Oysa bas\u0131na kapal\u0131 olarak yap\u0131lan C.H.P grup toplant\u0131s\u0131nda Ba\u015fbakan \u015e\u00fckr\u00fc Sara\u00e7o\u011flu\u2019nun vurgulad\u0131\u011f\u0131 gerek\u00e7eler \u00e7ok farkl\u0131yd\u0131. Buradaki konu\u015fmas\u0131nda Sara\u00e7o\u011flu:<\/p>\n

“Bu kanun ayn\u0131 zamanda bir devrim kanunudur. Bize ekonomik ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131m\u0131z\u0131 kazand\u0131racak bir f\u0131rsat kar\u015f\u0131s\u0131nday\u0131z. Piyasam\u0131za egemen olan yabanc\u0131lar\u0131 b\u00f6ylece ortadan kald\u0131rarak, T\u00fcrk piyasas\u0131n\u0131 T\u00fcrklerin eline verece\u011fiz. Bu memleket taraf\u0131ndan g\u00f6sterilen misafirperverlikten faydalanarak zengin olduklar\u0131 halde, ona kar\u015f\u0131 bu nazik anda vazifelerini yapmaktan ka\u00e7\u0131nacak kimseler hakk\u0131nda bu kanun, b\u00fct\u00fcn \u015fiddetiyle uygulanacakt\u0131r.\u201d Demekteydi.<\/p>\n

Zengin \u00e7ift\u00e7i ,ticaret ve sanayi burjuvazisine konan bu vergide kapsam olduk\u00e7a geni\u015f tutuldu. Kanunla her il ve il\u00e7e merkezinde kimin ne kadar vergi \u00f6deyece\u011fini belirleyecek, \u201cServet Tespit\u201d komisyonlar\u0131 kuruldu. Komisyon kararlar\u0131na kar\u015f\u0131 itiraz ve temyiz yollar\u0131 kapat\u0131ld\u0131. Verginin \u00f6demesi tebli\u011finden itibaren 15 g\u00fcn i\u00e7erisinde yap\u0131lacak, vergiyi \u00f6demeyenlerin mallar\u0131 haczedilerek icra yoluyla sat\u0131lacak, buna ra\u011fmen borcunu \u00f6demeyen m\u00fckellefler bor\u00e7lar\u0131n\u0131 “bedenen \u00e7al\u0131\u015farak\u201d\u00a0 \u00f6demeleri i\u00e7in \u00e7al\u0131\u015fma kamplar\u0131na g\u00f6nderilecekti.<\/p>\n

\n

Bu kanun ger\u00e7ekte, \u015e\u00fckr\u00fc Sara\u00e7o\u011flu\u2019nun h\u00fck\u00fcmet program\u0131nda ifade etti\u011fi “Biz T\u00fcrk\u00fcz, T\u00fcrk\u00e7\u00fcy\u00fcz ve daima T\u00fcrk\u00e7\u00fc kalaca\u011f\u0131z. Bizim i\u00e7in T\u00fcrk\u00e7\u00fcl\u00fck bir kan meselesi oldu\u011fu kadar laakal bir o kadar da vicdan ve k\u00fclt\u00fcr meselesidir. (…) Biz ne saray\u0131n, ne sermayenin, ne de s\u0131n\u0131flar\u0131n saltanat\u0131n\u0131 istiyoruz. \u0130stedi\u011fimiz sadece T\u00fcrk milletinin hakimiyetidir.” diyerek yeni h\u00fck\u00fcmetin sosyal politikas\u0131na uygun olarak, \u0131rk\u00e7\u0131 ideolojinin etkisiyle az\u0131nl\u0131klara kar\u015f\u0131 kullan\u0131lm\u0131\u015ft\u0131r. Milli Koruma Kanunu ile ortaya \u00e7\u0131kan sava\u015f zenginleri aras\u0131nda Yahudi, Rum ve Ermeni k\u00f6kenli vatanda\u015flar\u0131m\u0131z\u0131n \u00f6nemli bir oran te\u015fkil etmesi sebebiyle, 1942 yaz\u0131 boyunca \u0130stanbul gazetelerinde h\u0131rs\u0131zl\u0131k, karaborsac\u0131l\u0131k, vurgunculukla\u00a0 ilgili haber ve yaz\u0131lar \u00f6n plana \u00e7\u0131kar\u0131ld\u0131. Hemen her g\u00fcn ve her gazetede “karaborsac\u0131 Yahudi” tiplemesini i\u00e7eren karikat\u00fcrler yay\u0131nland\u0131.<\/p>\n

Yasan\u0131n uygulay\u0131c\u0131lar\u0131ndan olan Faik \u00d6kte’nin an\u0131lar\u0131nda anlatt\u0131\u011f\u0131na g\u00f6re, Maliye Bakanl\u0131\u011f\u0131 sava\u015f dolay\u0131s\u0131yla fevkalade kazan\u00e7 elde etti\u011fi iddia edilen kimselerin cetvelinin yap\u0131larak m\u00fcsl\u00fcmanlar\u0131n M, gayr\u0131m\u00fcslimlerin G, d\u00f6nmelerin D harfiyle i\u015faretlenmesini talep etti. \u0130stanbul’da kurulan \u00fc\u00e7 komisyon tahakkuk eden vergi listelerini 18 Aral\u0131k 1942’de a\u00e7\u0131klad\u0131. Tahakkuk eden vergiler 3877\u2019si yabanc\u0131 yani az\u0131nl\u0131klardan olmak \u00fczere 114 bin ki\u015fiye, y\u00fcklenmi\u015fti. 27 Ocak ile 3 Temmuz 1943 aras\u0131nda, t\u00fcm\u00fc gayr\u0131m\u00fcslimlerden olu\u015fan toplam 1229 ki\u015fi \u00e7al\u0131\u015fmak \u00fczere Erzurum A\u015fkale’ye yolland\u0131. Ancak i\u00e7ten ve d\u0131\u015ftan gelen tepki ve bask\u0131lar sebebiyle H\u00fck\u00fcmet 1943 y\u0131l\u0131nda kanunun uygulamas\u0131n\u0131 durdurarak, tahsil edilmemi\u015f olan Varl\u0131k Vergisi bor\u00e7lar\u0131n\u0131n silinmesine karar verdi. Aral\u0131k ay\u0131n\u0131n ilk g\u00fcnlerinde A\u015fkale ve Sivrihisar\u2019a s\u00fcrg\u00fcn edilenler yakla\u015f\u0131k on ayl\u0131k esaretten sonra evlerine g\u00f6nderildi.<\/p>\n

\u201cVarl\u0131k Vergisi\u201d tahakkuk ettirilen miktarlar\u0131n \u015fekli, itiraz hakk\u0131 tan\u0131nmamas\u0131 ve vergi genelli\u011fi ilkesine ayk\u0131r\u0131 d\u00fc\u015ft\u00fc\u011f\u00fc i\u00e7in t\u00fcm\u00fcyle hukuk d\u0131\u015f\u0131 bir vergiydi. Ve daha \u00e7ok az\u0131nl\u0131klara y\u00fcklenmesi sebebiyle ciddi bir ayr\u0131mc\u0131l\u0131k boyutu vard\u0131.\u00a0 Sonu\u00e7 olarak, Cumhuriyet tarihinin tart\u0131\u015f\u0131lan yasalar\u0131 i\u00e7erisinde yer alan Varl\u0131k Vergisi Kanunu, Milli Korunma Kanunu ve Toprak Mahs\u00fclleri Vergisi Kanunu\u2019yla birlikte, T\u00fcrkiye halk\u0131n\u0131n b\u00fcy\u00fck bir b\u00f6l\u00fcm\u00fcn\u00fcn CHP iktidar\u0131ndan so\u011fumas\u0131na yol a\u00e7m\u0131\u015f, D.P\u2019yi haz\u0131rlayan etkenlerden biri olmu\u015ftur. Ayr\u0131ca T\u00fcrkiye\u2019de ekonomik, sosyolojik ve n\u00fcfus a\u00e7\u0131s\u0131ndan da de\u011fi\u015fimlere yol a\u00e7m\u0131\u015ft\u0131r. Varl\u0131k Vergisi baz\u0131lar\u0131nca ,verginin\u00a0 ba\u015f uygulay\u0131c\u0131lar\u0131ndan\u00a0 Faik \u00d6kte\u2019ye g\u00f6re \u201c Cumhuriyet mali tarihinin y\u00fcz k\u0131zartan bir sahifesi\u201d olarak nitelenirken, baz\u0131lar\u0131 da devlet araca\u0131l\u0131\u011f\u0131 ile\u00a0 milyonlar kazanan sava\u015f vurguncular\u0131 ve az\u0131nl\u0131klar\u0131 hedef olamas\u0131ndan dolay\u0131 vergiyi savunmu\u015flard\u0131r.<\/p>\n

Kaynaklar: Atat\u00fcrk Ara\u015ft\u0131rma Merkezi, T\u00fcrkiye Cumhuriyeti Tarihi, c.2,Ankara, 2006.<\/p>\n

Y. Kadri Karaosmano\u011flu, Politikada 45 y\u0131l, Ankara,1968.<\/p>\n

Faik \u00d6kte, Varl\u0131k Vergisi Facias\u0131, \u0130stanbul, 1951.<\/p>\n

R\u0131dvan Akar, Varl\u0131k Vergisi, \u0130stanbul,1992.<\/p>\n

Ahmet Kuya\u015f(Yay.Y\u00f6netmeni), Tarih 2002, \u0130stanbul, 2002.<\/p>\n

Ahyan Aktar, Varl\u0131k Vergisi Ve T\u00fcrkle\u015ftirme Politikalar\u0131, \u0130stanbul,2000.<\/p>\n

\u00a0<\/em><\/strong><\/p>\n

http:\/\/www.dunyabulteni.net\/?aType=haber&ArticleID=149044<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Emre G\u00fcl – D\u00fcnya B\u00fclteni \/ Tarih Dosyas\u0131 1942 y\u0131l\u0131n\u0131n sonbahar aylar\u0131nda me\u015fhur Varl\u0131k Vergisi Kanunu \u00e7\u0131kt\u0131. Bu kanun b\u00fcy\u00fck kentlerde ticaret sekt\u00f6r\u00fcnde etkin olan gayrim\u00fcslim t\u00fcccar\u0131n piyasadan tasfiye edilmesi amac\u0131n\u0131 ta\u015f\u0131yordu. 11 Kas\u0131m 1942 tarihinde “T\u00fcrkle\u015ftirme Hareketi”nin ilk halkas\u0131n\u0131n bir par\u00e7as\u0131 olarak \u00e7\u0131kart\u0131lan Varl\u0131k Vergisi’nde ilk s\u00fcrg\u00fcnler tam 69 y\u0131l \u00f6nce ger\u00e7ekle\u015fmeye ba\u015flad\u0131. \u00d6zellikle […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,20,53],"tags":[],"class_list":["post-20047","post","type-post","status-publish","format-standard","hentry","category-haberler","category-tarih-sayfalari","category-turkiyede-azinliklar"],"yoast_head":"\nVarl\u0131k Vergisi ve Milli Koruma Kanunu - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/akunq.net\/tr\/?p=20047\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Varl\u0131k Vergisi ve Milli Koruma Kanunu - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\" \/>\n<meta property=\"og:description\" content=\"Emre G\u00fcl – D\u00fcnya B\u00fclteni \/ Tarih Dosyas\u0131 1942 y\u0131l\u0131n\u0131n sonbahar aylar\u0131nda me\u015fhur Varl\u0131k Vergisi Kanunu \u00e7\u0131kt\u0131. Bu kanun b\u00fcy\u00fck kentlerde ticaret sekt\u00f6r\u00fcnde etkin olan gayrim\u00fcslim t\u00fcccar\u0131n piyasadan tasfiye edilmesi amac\u0131n\u0131 ta\u015f\u0131yordu. 11 Kas\u0131m 1942 tarihinde “T\u00fcrkle\u015ftirme Hareketi”nin ilk halkas\u0131n\u0131n bir par\u00e7as\u0131 olarak \u00e7\u0131kart\u0131lan Varl\u0131k Vergisi’nde ilk s\u00fcrg\u00fcnler tam 69 y\u0131l \u00f6nce ger\u00e7ekle\u015fmeye ba\u015flad\u0131. \u00d6zellikle […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/akunq.net\/tr\/?p=20047\" \/>\n<meta property=\"og:site_name\" content=\"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\" \/>\n<meta property=\"article:published_time\" content=\"2012-11-17T07:21:44+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=20047#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=20047\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#\\\/schema\\\/person\\\/096f1d38a12cce57fb855b485ed24c9e\"},\"headline\":\"Varl\u0131k Vergisi ve Milli Koruma Kanunu\",\"datePublished\":\"2012-11-17T07:21:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=20047\"},\"wordCount\":1880,\"commentCount\":0,\"articleSection\":[\"Haberler\",\"Tarih Sayfalar\u0131\",\"T\u00fcrkiye\u2019de Az\u0131nl\u0131klar\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=20047#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=20047\",\"url\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=20047\",\"name\":\"Varl\u0131k Vergisi ve Milli Koruma Kanunu - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#website\"},\"datePublished\":\"2012-11-17T07:21:44+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#\\\/schema\\\/person\\\/096f1d38a12cce57fb855b485ed24c9e\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=20047#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=20047\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=20047#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/akunq.net\\\/tr\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Varl\u0131k Vergisi ve Milli Koruma Kanunu\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#website\",\"url\":\"https:\\\/\\\/akunq.net\\\/tr\\\/\",\"name\":\"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#\\\/schema\\\/person\\\/096f1d38a12cce57fb855b485ed24c9e\",\"name\":\"admin\",\"url\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?author=7\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Varl\u0131k Vergisi ve Milli Koruma Kanunu - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/akunq.net\/tr\/?p=20047","og_locale":"en_US","og_type":"article","og_title":"Varl\u0131k Vergisi ve Milli Koruma Kanunu - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","og_description":"Emre G\u00fcl – D\u00fcnya B\u00fclteni \/ Tarih Dosyas\u0131 1942 y\u0131l\u0131n\u0131n sonbahar aylar\u0131nda me\u015fhur Varl\u0131k Vergisi Kanunu \u00e7\u0131kt\u0131. Bu kanun b\u00fcy\u00fck kentlerde ticaret sekt\u00f6r\u00fcnde etkin olan gayrim\u00fcslim t\u00fcccar\u0131n piyasadan tasfiye edilmesi amac\u0131n\u0131 ta\u015f\u0131yordu. 11 Kas\u0131m 1942 tarihinde “T\u00fcrkle\u015ftirme Hareketi”nin ilk halkas\u0131n\u0131n bir par\u00e7as\u0131 olarak \u00e7\u0131kart\u0131lan Varl\u0131k Vergisi’nde ilk s\u00fcrg\u00fcnler tam 69 y\u0131l \u00f6nce ger\u00e7ekle\u015fmeye ba\u015flad\u0131. \u00d6zellikle […]","og_url":"https:\/\/akunq.net\/tr\/?p=20047","og_site_name":"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","article_published_time":"2012-11-17T07:21:44+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/akunq.net\/tr\/?p=20047#article","isPartOf":{"@id":"https:\/\/akunq.net\/tr\/?p=20047"},"author":{"name":"admin","@id":"https:\/\/akunq.net\/tr\/#\/schema\/person\/096f1d38a12cce57fb855b485ed24c9e"},"headline":"Varl\u0131k Vergisi ve Milli Koruma Kanunu","datePublished":"2012-11-17T07:21:44+00:00","mainEntityOfPage":{"@id":"https:\/\/akunq.net\/tr\/?p=20047"},"wordCount":1880,"commentCount":0,"articleSection":["Haberler","Tarih Sayfalar\u0131","T\u00fcrkiye\u2019de Az\u0131nl\u0131klar"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/akunq.net\/tr\/?p=20047#respond"]}]},{"@type":"WebPage","@id":"https:\/\/akunq.net\/tr\/?p=20047","url":"https:\/\/akunq.net\/tr\/?p=20047","name":"Varl\u0131k Vergisi ve Milli Koruma Kanunu - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","isPartOf":{"@id":"https:\/\/akunq.net\/tr\/#website"},"datePublished":"2012-11-17T07:21:44+00:00","author":{"@id":"https:\/\/akunq.net\/tr\/#\/schema\/person\/096f1d38a12cce57fb855b485ed24c9e"},"breadcrumb":{"@id":"https:\/\/akunq.net\/tr\/?p=20047#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/akunq.net\/tr\/?p=20047"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/akunq.net\/tr\/?p=20047#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/akunq.net\/tr"},{"@type":"ListItem","position":2,"name":"Varl\u0131k Vergisi ve Milli Koruma Kanunu"}]},{"@type":"WebSite","@id":"https:\/\/akunq.net\/tr\/#website","url":"https:\/\/akunq.net\/tr\/","name":"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/akunq.net\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/akunq.net\/tr\/#\/schema\/person\/096f1d38a12cce57fb855b485ed24c9e","name":"admin","url":"https:\/\/akunq.net\/tr\/?author=7"}]}},"_links":{"self":[{"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts\/20047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20047"}],"version-history":[{"count":1,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts\/20047\/revisions"}],"predecessor-version":[{"id":20049,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts\/20047\/revisions\/20049"}],"wp:attachment":[{"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}