{"id":49543,"date":"2018-11-12T04:10:58","date_gmt":"2018-11-12T09:10:58","guid":{"rendered":"http:\/\/akunq.net\/tr\/?p=49543"},"modified":"2018-11-12T04:10:58","modified_gmt":"2018-11-12T09:10:58","slug":"kanun-gomlegi-giymis-zulum-varlik-vergisi","status":"publish","type":"post","link":"https:\/\/akunq.net\/tr\/?p=49543","title":{"rendered":"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi"},"content":{"rendered":"<p><a href=\"http:\/\/akunq.net\/tr\/?attachment_id=49545\" rel=\"attachment wp-att-49545\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-49545\" src=\"http:\/\/akunq.net\/tr\/wp-content\/uploads\/2018\/11\/Varl\u0131k-Vergisi.jpg\" alt=\"\" width=\"1024\" height=\"714\" srcset=\"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi.jpg 1024w, https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-360x251.jpg 360w, https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-768x536.jpg 768w, https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-560x390.jpg 560w, https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-260x181.jpg 260w, https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-160x112.jpg 160w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/p>\n<p><strong>Sait \u00c7etino\u011flu<\/strong><\/p>\n<p><strong><em>Hayk Erta\u015fk\u0131ran, 20 kur\u2019a askerlikten hasta olarak d\u00f6nm\u00fc\u015ft\u00fcr. Hayk\u2019\u0131n Karak\u00f6y\u2019de bir ayakkab\u0131c\u0131 d\u00fckkan\u0131 vard\u0131r. Kendisine y\u00fckl\u00fc miktarda varl\u0131k vergisi sal\u0131n\u0131r. Kanser hastas\u0131 ve yatalak oldu\u011fundan hakk\u0131n\u0131 savunamaz, d\u00fckkan\u0131 evi tamamen bo\u015falt\u0131l\u0131p bir tek yatt\u0131\u011f\u0131 yatak b\u0131rak\u0131l\u0131r. \u0130ki g\u00fcn sonra Hayk e\u015fine; Saint Antuan kilisesinde ba\u015f\u0131m\u0131za gelen felaketler i\u00e7in dua et ve d\u00f6n\u00fc\u015fte Beyo\u011flu\u2019ndan bir tavuk al da gel can\u0131m \u00e7ekti der. E\u015fi duas\u0131n\u0131 yap\u0131p sat\u0131n ald\u0131\u011f\u0131 tavukla eve d\u00f6nd\u00fc\u011f\u00fcnde Hayk\u2019\u0131n cans\u0131z bedeniyle kar\u015f\u0131la\u015f\u0131r. Hayk, e\u015fi kiliseye gitti\u011finde mutfaktaki ocak da al\u0131nd\u0131\u011f\u0131ndan bo\u015fta olan havagaz\u0131 muslu\u011funu a\u00e7arak hayat\u0131na son verir.<\/em><\/strong><\/p>\n<p>Asl\u0131nda Hayk Erta\u015fk\u0131ran\u2019\u0131n hikayesi Asl\u0131nda Varl\u0131k Vergisinin \u00f6zetidir. Ba\u015fka s\u00f6ze gerek olmamas\u0131na ra\u011fmen biraz daha alt\u0131n\u0131 doldurursak:<\/p>\n<p>Varl\u0131k Vergisi az\u0131nl\u0131klara y\u00f6nelik bir siyasettir ve bu siyaset kendisini bir \u201cekonomik\u201d uygulaman\u0131n arkas\u0131na gizler.<br \/>\nCumhuriyet tarihinin kara sahifelerinden biri olan Varl\u0131k Vergisi, 2. Sava\u015f s\u0131ras\u0131ndaki h\u00fck\u00fcmetin bilin\u00e7li politikalar\u0131 sonucunda fiyatlar\u0131n art\u0131\u015f\u0131, sermaye birikimini h\u0131zland\u0131rma ad\u0131na, karaborsa ve vurgunculu\u011fa g\u00f6z yumulmas\u0131 (3) neticesinde -buna k\u0131saca ya\u011fma da diyebiliriz- h\u00fck\u00fcmete kar\u015f\u0131 olu\u015fan tepkileri savu\u015fturmak ve harp s\u0131ras\u0131nda olu\u015fan a\u015f\u0131r\u0131 kazan\u00e7lar\u0131n vergilendirilece\u011fi gibi masum bir \u201ciktisadi\u201d gerek\u00e7e ile \u00e7\u0131kar\u0131l\u0131p, sava\u015f\u0131n verdi\u011fi f\u0131rsattan yararlanarak (sadece bir aya\u011f\u0131 sermayenin \u201cT\u00fcrk\u201dle\u015ftirilmesinin sa\u011flanmas\u0131 olan) az\u0131nl\u0131k mensubu vatanda\u015flar\u0131n bi\u00e7ilmesine ve ekonomik ve k\u00fclt\u00fcrel olarak silinmesine, ya\u015fam ara\u00e7lar\u0131 elinden al\u0131narak g\u00f6\u00e7 etmekten ba\u015fka bir se\u00e7enek b\u0131rakmamaya y\u00f6nelik \u0130ttihat\u00e7\u0131 gelenekten gelen etnik temizlik politikas\u0131n\u0131n k\u0131rbac\u0131d\u0131r. Yasa tamamen siyasidir ve pre-kapitalist\/melez bir sosyal formasyona tekab\u00fcl eden uygulamay\u0131 temsil eder.<\/p>\n<p>H\u00fck\u00fcmet varl\u0131k vergisi \u00f6ncesinde yapt\u0131\u011f\u0131 m\u00fckemmel bir manip\u00fclasyonla kendisine y\u00f6nelen ve\/veya y\u00f6nelebilecek tepkileri az\u0131nl\u0131klara y\u00f6nelterek savu\u015fturmay\u0131 becermi\u015f, bu yasayla, az\u0131nl\u0131klar\u0131 iktisadi ve k\u00fclt\u00fcrel olarak yok ederek homojen bir yap\u0131 \u015fekillendirme f\u0131rsat\u0131n\u0131 yakalam\u0131\u015ft\u0131r. \u00c7\u00fcnk\u00fc:<em>\u00dclkenin geri kalan\u0131nda etnik temizlik yap\u0131lm\u0131\u015ft\u0131, ama \u0130stanbul hala Rumlar, Ermeniler ve Yahudilerden ar\u0131nd\u0131r\u0131lamam\u0131\u015ft\u0131.<\/em><\/p>\n<p>Varl\u0131k vergisi kanun g\u00f6mle\u011fi giydirilmi\u015f zulm\u00fcn ad\u0131d\u0131r. \u0130kinci Sava\u015f y\u0131llar\u0131nda Gayrim\u00fcslim vatanda\u015flar\u0131na \u00f6deyemeyece\u011fi derecede bor\u00e7land\u0131r\u0131p, her \u015feylerine el konularak t\u00fcketilmelerine ve ya\u015famlar\u0131n\u0131 devam ettiremeyecek duruma d\u00fc\u015f\u00fcrerek, bu co\u011frafyadan ayr\u0131lmalar\u0131na\/kovulmalar\u0131na y\u00f6nelik siyasetin arac\u0131d\u0131r. Hacizlerde b\u00fct\u00fcn e\u015fyalar ya\u011fma\u00a0 ve m\u00fcsadere edildikten sonra kira devir haklar\u0131n\u0131n dahi hacze konu olmas\u0131 Gayrim\u00fcslimlere hi\u00e7bir \u015fekilde ya\u015fama hakk\u0131 tan\u0131nmamas\u0131n\u0131n g\u00f6stergesidir. Varl\u0131k Vergisi \u00f6zel bir operasyondur. Operasyon devlet, bas\u0131n<a name=\"_ednref1\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_edn1\">[i]<\/a>,\u00a0 \u00f6zel sekt\u00f6r\u00a0ve halk i\u015fbirli\u011finin m\u00fckemmel \u00f6rne\u011fidir.<\/p>\n<p>Varl\u0131k Vergisi siyas\u00ee bir karard\u0131r ve amac\u0131 Gayrim\u00fcslimlerin birikimlerine el konulmas\u0131, sermayenin el de\u011fi\u015ftirmesi ve m\u00fc\u00adsaderesinin \u00e7ok \u00f6tesindedir. Bu yasayla Gayrim\u00fcslimlerin her \u015feyleri m\u00fcsadere edilerek ekonomik ve k\u00fclt\u00fcrel jenosidi ama\u00e7\u00adlanm\u0131\u015ft\u0131r. Sermaye transferi, siyas\u00ee karar\u0131n sonu\u00e7lar\u0131ndan sade\u00adce biridir. Az\u0131nl\u0131klar\u0131n belle\u011finde Sara\u00e7o\u011flu\u2019nun \u201chara\u00e7o\u011flu\u201dolarak hat\u0131rlanmas\u0131 nedensiz de\u011fildir.Varl\u0131k Vergisi Kanunu\u2019nun bu temel \u00f6zelli\u011fini, d\u00f6nemin ga\u00adzetelerinde yer alan baz\u0131 mezat il\u00e2nlar\u0131yla belgelenmi\u015ftir.<\/p>\n<p>\u00c7ok k\u0131sa zamanda \u00f6rg\u00fctlenip sonu\u00e7 al\u0131nmas\u0131, bir anda Gayrim\u00fcslimlerin donuna var\u0131ncaya kadar soyulmas\u0131, \u00f6nceden bir haz\u0131rl\u0131\u011f\u0131n ve stratejinin var oldu\u011funun g\u00f6stergesidir. Donuna var\u0131ncaya kadar derken ironi yapt\u0131\u011f\u0131m\u0131z san\u0131lmas\u0131n; gen\u00e7 k\u0131zlar\u0131n \u00e7eyizlik donlar\u0131 da el konulanlar aras\u0131ndad\u0131r.<br \/>\nVerginin amac\u0131n\u0131, en iyi verginin mimarlar\u0131 bilir onlardan biri de Sara\u00e7o\u011flu\u2019dur. Sara\u00e7o\u011flu verginin, gayrim\u00fcslimlerin piyasadan silinmesinin \u00f6tesinde ama\u00e7lar\u0131n\u0131n oldu\u011funu gizlememektedir. Sara\u00e7o\u011flu memleketi olan \u00d6demi\u015f\u2019in G\u00f6lc\u00fck yaylas\u0131nda yapt\u0131\u011f\u0131 konu\u015fmas\u0131nda; \u201cBiz bu vergiyi T\u00fcrk t\u00fcccar\u0131n\u0131 \u00f6n plana \u00e7\u0131karmak i\u00e7in ihdas ettik. \u0130stanbul\u2019da dola\u015ft\u0131\u011f\u0131m zaman her nereye bakt\u0131m ise az\u0131nl\u0131klar\u0131n \u00e7ok g\u00f6steri\u015fli i\u015fyerlerini g\u00f6rd\u00fcm\u201d<\/p>\n<p>\u0130stanbul Defterdarl\u0131\u011f\u0131n\u0131n haczedip i\u00e7indeki b\u00fcy\u00fckl\u00fc k\u00fc\u00e7\u00fckl\u00fc 150 domuzla birlikte mezata \u00e7\u0131kard\u0131\u011f\u0131 (27 \u015eubat 1943 g\u00fcnl\u00fc Tasviri Efk\u00e2r) domuz \u00e7iftli\u011fi de bu tasar\u0131m\u0131n bir \u00f6rne\u011fidir. \u00c7iftli\u011fin sat\u0131\u015f\u0131n\u0131n ikinci bir ilan\u0131n\u0131n olmamas\u0131ndan sat\u0131\u015f\u0131n ger\u00e7ekle\u015fti\u011fini rahatl\u0131kla s\u00f6yleyebiliriz. Gayrim\u00fcslimler tesis bir M\u00fcsl\u00fcman taraf\u0131ndan sat\u0131n al\u0131nm\u0131\u015ft\u0131r.<br \/>\nVarl\u0131k Vergisi vas\u0131tas\u0131yla, en a\u011f\u0131r vergi tahakkuk ettirilen Barzilay ve Benjamen firmas\u0131n\u0131n kullan\u0131l\u0131r durumda olan gemileri, Deniz Yollar\u0131na devredilip Hali\u00e7te \u00e7\u00fcr\u00fcmeye terk edilmesi de yasan\u0131n siyasi karakterinin asloldu\u011funu belgelemektedir.<br \/>\nZaten az\u0131nl\u0131k sermayesi, Kemalistlere g\u00f6re rasyonel sermaye de\u011fildir.\u00a0Nesim K\u0131z\u0131 Kade\u2019nin 1530 liral\u0131k borcuna kar\u015f\u0131l\u0131k 24.000 lira de\u011fer konulan gayrimenkul\u00fcn\u00fcn haczedilmesi (14 Mart 43 Yeni As\u0131r\u00a0) uygulanan politikan\u0131n boyutunu ortaya koymaktad\u0131r. K\u0131\u015f\u0131n ortas\u0131nda sobalar\u0131n, perdelerin dahi haczedilmesi yeterince a\u00e7\u0131klay\u0131c\u0131 olsa gerektir.<\/p>\n<p>Varl\u0131k vergisini vermeyen avukatlar\u0131n barodan \u00e7\u0131kar\u0131lmas\u0131 karar\u0131 \u00a0al\u0131nmas\u0131 da bu \u00e7er\u00e7evede al\u0131nan kararlar aras\u0131ndad\u0131r.<br \/>\nDaha dramatik \u00f6rnekler de vard\u0131r: Erman ve Emil\u2019in cenaze arabas\u0131na dahi el konulup mezatta sat\u0131lm\u0131\u015ft\u0131r (Tasviri Efk\u00e2r 6 Kas\u0131m 1943\u00a0). Cenaze arabas\u0131na el konulup mezatta sat\u0131lmas\u0131n\u0131n mant\u0131\u011f\u0131 nedir. Hangi amaca hizmet etmektedir? Cevap verelim: Az\u0131nl\u0131klara bu co\u011frafyada yer yoktur. Az\u0131nl\u0131klara bu co\u011frafya \u00f6l\u00fclerine dahi dar edilsin ki her \u015feylerini b\u0131rak\u0131p bu \u00fclkeden gitsinler. Hi\u00e7bir izleri de kalmas\u0131n. Cako Ventura\u2019n\u0131nbir k\u00fc\u00e7\u00fck duvar aynas\u0131na (Yeni As\u0131r. 24 Aral\u0131k 1943)var\u0131ncaya kadar her \u015feylerine el konulmas\u0131, hatta \u00e7ocuk oyuncaklar\u0131n\u0131n bile hacize konu olmas\u0131 kanunun ne kadar ac\u0131mas\u0131z oldu\u011funun g\u00f6stergesi olarak da okunabilir.<\/p>\n<p>Varl\u0131k vergisi y\u0131llar\u0131nda sa\u011fl\u0131k sorunlar\u0131n\u0131n \u00e7ok vahim olmas\u0131na ra\u011fmen, Varl\u0131k vergisiyle doktorlar\u0131n muayene e\u015fyalar\u0131na da el konulmas\u0131<a name=\"_ednref2\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_edn2\">[ii]<\/a>, az\u0131nl\u0131k mensubu doktorlar\u0131n ve sa\u011fl\u0131k kurulu\u015flar\u0131n\u0131n hizmet veremez duruma getirilmesi, az\u0131nl\u0131k cemaatlerinin hastanelerine a\u011f\u0131r vergiler konulmas\u0131, vergisini \u00f6deyemeyen avukatlar\u0131n barodan kay\u0131tlar\u0131n\u0131n silinmesi bu yasadan amac\u0131n, gelir elde etmek olmad\u0131\u011f\u0131n\u0131n, yasan\u0131n, az\u0131nl\u0131klar\u0131n bu co\u011frafyadan silinmesinin arac\u0131 oldu\u011funu kolayca s\u00f6yleyebiliriz.<br \/>\nVarl\u0131k vergisi ile m\u00fcsadere edilip mezatta sat\u0131lan gayrimenkullerin tahsil\u00e2ta oran\u0131 Faik \u00d6kte\u2019nin verdi\u011fi bilgilere g\u00f6re %1 civar\u0131nda olmas\u0131 da amac\u0131n siyasi niteli\u011fini daha a\u00e7\u0131k ortaya koymaktad\u0131r.<\/p>\n<p>Keyder, Varl\u0131k vergisiyle verilen mesaj\u0131n a\u00e7\u0131k oldu\u011funu s\u00f6yler<em>: Ger\u00e7ek ekonomik etkisi ne olmu\u015f olursa olsun, bu uygulaman\u0131n verdi\u011fi mesaj a\u00e7\u0131kt\u0131 ve \u0130kinci D\u00fcnya Sava\u015f\u0131 sonras\u0131nda, bir\u00e7ok gayri M\u00fcslim \u0130stanbul\u2019u terk etti<\/em>. Mesaj az\u0131nl\u0131klarca al\u0131nm\u0131\u015ft\u0131r kitleler halinde bu co\u011frafyay\u0131 terk edecekler ya da 1964 y\u0131l\u0131nda oldu\u011fu gibi kitleler halinde s\u0131n\u0131r d\u0131\u015f\u0131 edileceklerdir.<\/p>\n<p>11 Kas\u0131m 1942 tarihinde kabul edilen bu yasayla \u201cverginin %70\u2019i \u0130stanbul\u2019daki m\u00fckelleflere tahakkuk ettirilmi\u015ftir ve bu m\u00fckelleflerin %87\u2019si Gayrim\u00fcslimdir. M\u00fcsl\u00fcmanlar ise %7\u2019lik bir oran\u0131 olu\u015fturmaktad\u0131r. Oysa bu y\u0131llarda M\u00fcsl\u00fcman-T\u00fcrk \u015fir\u00adketlerde bir patlama ya\u015fanm\u0131\u015ft\u0131r. Anadolu e\u015fraf\u0131 ve b\u00fcy\u00fck top\u00adrak sahipleri, h\u00fck\u00fcmet politikas\u0131yla sava\u015f y\u0131llar\u0131nda yarat\u0131lan suni darl\u0131ktan hat\u0131r\u0131 say\u0131l\u0131r bir birikim sa\u011flam\u0131\u015ft\u0131r ve bu biriki\u00admine \u0130stanbul\u2019da yeni kanal aramaktad\u0131r. \u0130stanbul Ticaret ve Sanayi Odas\u0131\u2019na 1942 y\u0131l\u0131 i\u00e7inde 8 bin yeni kay\u0131t yap\u0131larak \u00fcye say\u0131s\u0131 28.000\u2019e y\u00fckselmi\u015ftir. Yeni giri\u015fimcilere haz\u0131r Pazar\u2026 Uygulamac\u0131lardan Ferit Melen\u2019in\u00a0<em>Varl\u0131k Ver\u00adgisi sonras\u0131nda t\u00fcm Anadolu t\u00fcccar\u0131 \u00f6rne\u011fin Ko\u00e7lar, Sa\u00adbanc\u0131lar bu hadise ile kendilerine yer bulmu\u015flard\u0131r. Bu hadisenin b\u00f6yle de sosyal bir hizmeti olmu\u015ftur. Varl\u0131k Vergisi ile t\u00fcm ama\u00e7lar bir arada \u00e7\u00f6z\u00fclmek istenmi\u015ftir.<\/em>S\u00f6zleri bu olgunun ifadesidir.<\/p>\n<p>Varl\u0131k vergisi \u0130ttihat Terakki gelene\u011finin devam\u0131 olarak Cumhuriyet tarihinin az\u0131nl\u0131k kar\u015f\u0131t\u0131 politikalar\u0131n\u0131n en \u00f6nemli pratiklerinden \u00a0biri olan, 1934 Trakya olaylar\u0131, Vatanda\u015f T\u00fcrk\u00e7e konu\u015f, 20 kur\u2019a ihtiyatlar uygulamas\u0131ndan sonra az\u0131nl\u0131klar\u0131n bu co\u011frafyada art\u0131k bir yeri olmad\u0131\u011f\u0131n\u0131 g\u00f6steren \u00f6nemli siyasi uygulamalardan biridir. Anlayamayanlara 6\/7 Eyl\u00fcl olaylar\u0131yla 1955 y\u0131l\u0131nda daha net olarak anlat\u0131lacakt\u0131r. Az\u0131nl\u0131klar\u0131n se\u00e7ene\u011fi, \u00fclkeden gitmek ve her \u015feylerini burada b\u0131rakmakt\u0131r. 1948\u2019de \u0130srail\u2019e gitmek isteyen Museviler de her \u015feylerini b\u0131rakma kar\u015f\u0131l\u0131\u011f\u0131nda \u00fclkeden \u00e7\u0131kabilme izni alabilmi\u015flerdir. K\u0131br\u0131s olaylar\u0131 bahane edilerek etablis Rumlara da 1964\u2019te her \u015feyleri b\u0131rakt\u0131r\u0131larak s\u0131n\u0131r d\u0131\u015f\u0131 edilirken, Yahudilerle ayn\u0131 kaderi payla\u015facaklard\u0131r: \u20180 Kilo. \u20180 Dolar!<br \/>\nBir resmi gazete olan 13 Kas\u0131m 1942 g\u00fcnl\u00fc\u00a0Ulus\u2019ta, Faz\u0131l Ahmet Ayka\u00e7\u2019\u0131n,<em>Son kararlar\u0131 D\u00fc\u015f\u00fcnerek<\/em>ba\u015fl\u0131kl\u0131Varl\u0131k Vergisi ile ilgili yaz\u0131s\u0131ndaki \u00fcrk\u00fct\u00fcc\u00fc s\u00f6zleri de bu kapsamda ele alabiliriz: \u201cBilelim ki yap\u0131lan \u015fey, d\u00fcn haddini bilmemi\u015f olanlara bir ceza olmaktan ziyade onu yar\u0131n unutacaklara kar\u015f\u0131 muazzam bir ihtard\u0131r\u201d<\/p>\n<p>Varl\u0131k Vergisi \u0130ttihat\u00e7\u0131 bir projedir. Bir Genelkurmay Askeri Tarih ve Stratejik Et\u00fct Ba\u015fkanl\u0131\u011f\u0131 yay\u0131n\u0131nda \u015fu ifadeler yer almaktad\u0131r:\u00a0<em>\u0130ttihat ve Terakki\u2019nin 1908\u2019den itibaren ba\u015flatt\u0131\u011f\u0131 mill\u00ee iktisat politikas\u0131na ra\u011fmen, Osmanl\u0131 sanayiinde Gayri M\u00fcslimlerin ve yabanc\u0131lar\u0131n hemen hemen tamama yak\u0131n etkinliklerinin, 1915 y\u0131l\u0131nda bile (ab\u00e7) azalt\u0131lamad\u0131\u011f\u0131n\u0131 s\u00f6ylemek yanl\u0131\u015f olmaz. Bu durumun Birinci D\u00fcnya Harbi ve sonras\u0131nda k\u0131smen; Cumhuriyeti kuran kadro taraf\u0131ndan ger\u00e7ekle\u015ftirilecek millile\u015ftirme faaliyetleriyle de 1930\u2019lardan sonra derece derece d\u00fczeltilece\u011fini belirtelim.<\/em>S\u00f6zleri de \u00a0politika devaml\u0131l\u0131\u011f\u0131n\u0131 i\u015faret etmektedir.<\/p>\n<p>Genel kan\u0131n\u0131n aksine Varl\u0131k vergisiyle sadece az\u0131nl\u0131k burjuvazisi hedeflenmi\u015f de\u011fildir. Az\u0131nl\u0131k burjuvazisi hedeflerden sadece biridir. Varl\u0131k vergisiyle az\u0131nl\u0131klar\u0131n t\u00fcm\u00fcn\u00fcn t\u00fcketilmesi hedeflenmi\u015ftir. Ba\u015fka t\u00fcrl\u00fc yoksullar\u0131n barakalar\u0131na var\u0131ncaya kadar el konmas\u0131 nas\u0131l izah edilebilir.\u00a0Gayrim\u00fcslimlerin en yoksul kesimlerinden seyyar sat\u0131c\u0131, hademe s\u00f6f\u00f6r gibi g\u00fcnl\u00fck \u00e7al\u0131\u015fanlardan 26.000 ki\u015fi vergilendirilmi\u015ftir. Taban 500 lirad\u0131r. Bu rakam \u00e7ok yerde M\u00fcsl\u00fcmanlar\u0131n tavan \u00f6demelerine denk gelir.<\/p>\n<p>Varl\u0131k Vergisiyle Gayrim\u00fcslimler bir blok olarak ma\u011fdur edildiler. Varl\u0131k vergisine tabi tutulan \u0130stanbul\u2019daki toplam m\u00fckelleflerin(!) %25\u2019ini olu\u015fturan seyyar grubu (15.413 ki\u015fi) ki\u015fi ba\u015f\u0131na bunlara 624 lira vergi d\u00fc\u015fer. \u00dccret kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00e7al\u0131\u015fan hizmetli grubunun (10.991 ki\u015fi) toplam m\u00fckelleflerin %18\u2019ini olu\u015fturan ve ki\u015fi ba\u015f\u0131na 626 lira d\u00fc\u015fer. \u00a0M\u00fclks\u00fcz gruplar, m\u00fckelleflerin (!) %43 \u00fcn\u00fc temsil ederler. \u00c7o\u011fu \u0130stanbul\u2019da Balat, Hask\u00f6y, Kuledibi, \u0130zmir\u2019de Ke\u00e7eciler, \u00c7ankaya, Mezarl\u0131kba\u015f\u0131 ve Irgat Pazar\u0131 gibi fukara mahallelerinde ya\u015fayan proleter, alt, orta tabaka veya esnaf Musevilere\u00a0 aralar\u0131nda \u00e7ok i\u015fadam\u0131, t\u00fcccar, zengin bulunsa dahi, genel olarak zenginle\u015ftiniz demek yanl\u0131\u015ft\u0131.<\/p>\n<p>Varl\u0131k Vergisi orant\u0131s\u0131zd\u0131r: Varl\u0131k Vergisine ili\u015fkin bir incelemede, orant\u0131s\u0131zl\u0131k a\u00e7\u0131k\u00e7a g\u00f6r\u00fclmektedir, \u0130stanbul\u2019da 100\u2019\u00fcn \u00fczerinde rastgele se\u00e7ilen ayn\u0131 g\u00fc\u00e7te olan m\u00fckelleflere uygulanan verginin, firmalar\u0131n g\u00fcc\u00fcne k\u0131yaslanmas\u0131nda \u015f\u00f6yle bir sonuca ula\u015f\u0131lmaktad\u0131r:<br \/>\nEtnik k\u00f6ken Kapital g\u00fcc\u00fc-vergi ili\u015fkisi<br \/>\nErmeni t\u00fcccarlar %232<br \/>\nYahudi t\u00fcccarlar %179<br \/>\nRum t\u00fcccarlar %156<br \/>\nM\u00fcsl\u00fcman-T\u00fcrk t\u00fcccarlar %4.94<br \/>\nBu yasayla her \u015feye ra\u011fmen bu co\u011frafyada tutunabilen az\u0131nl\u0131klar\u0131n zor kullan\u0131larak ekonomik g\u00fcc\u00fcn\u00fcn k\u0131r\u0131lmas\u0131, az\u0131nl\u0131klar\u0131n t\u00fcketilmesi i\u00e7in zincirleme ekonomi d\u0131\u015f\u0131 politikalar\u0131n uygulanmas\u0131 ekonomik ve k\u00fclt\u00fcrel jenosidin pratikleri olarak \u0130ttihat\u00e7\u0131\u00a0politikan\u0131n kristalize olmu\u015f halidir.<br \/>\nVergi, ruhunda 1915 Jenosidinin genlerini ta\u015f\u0131maktad\u0131r. Ba\u015fka bir ifadeyle 1915 jenosidi ruhunun 1942 de hortlamas\u0131d\u0131r. Her ikisinde de sava\u015f f\u0131rsat\u0131 de\u011ferlendirilmi\u015f, Sava\u015f ortam\u0131n\u0131n g\u00fc\u00e7 dengeleri hesap edilmi\u015f, sava\u015f\u0131n sisli ortam\u0131ndan faydalan\u0131lm\u0131\u015ft\u0131r. Sava\u015f s\u00fcresince uygulad\u0131\u011f\u0131 \u201ctarafs\u0131zl\u0131k\/sava\u015f d\u0131\u015f\u0131l\u0131k\u201d politikas\u0131 ile birlikte uygulanan \u015fantaj politikas\u0131n\u0131n verdi\u011fi hareket serbestli\u011fi, vergiyi uygulamada h\u00fck\u00fcmete e\u015fi bulunmaz bir f\u0131rsat ve kolayl\u0131k sa\u011flam\u0131\u015ft\u0131r.<\/p>\n<p>Bu durum Boston\u2019da yay\u0131nlanan Ermeni gazetesi Hairenik\u2019in\u00a0 30 Haziran 1943 tarihli say\u0131s\u0131ndaki\u00a0<em>\u00a0Canavar Yine Zincirlerinden Bo\u015fand\u0131\u00a0<\/em>ba\u015fl\u0131kl\u0131 makalesinde dile getirildi.<\/p>\n<p>Varl\u0131k Vergisi ayn\u0131 zamanda ittihat\u00e7\u0131 pa\u015fa \u0130n\u00f6n\u00fc\u2019n\u00fcn Lozan\u2019da yar\u0131m b\u0131rakt\u0131\u011f\u0131 ya da ger\u00e7ekle\u015ftiremedi\u011fi az\u0131nl\u0131klardan kurtulma projesinin uzant\u0131s\u0131 olan ittihat\u00e7\u0131 geleneklere uygun bir projedir.<\/p>\n<p>Varl\u0131k vergisi komisyonlar\u0131nda etkin g\u00f6revlerde Tophaneli Bican Ba\u011fc\u0131o\u011flu, Tevfik Amca, \u0130TC Katib-i Mesulu ve Hamallar Kahyas\u0131 reisi ve 1915 Soyk\u0131r\u0131m\u0131nda Konya\u2019n\u0131n yerli\u00a0 ve Konya\u2019da konaklayan Ermenileri \u00f6l\u00fcm yollar\u0131na s\u00fcren Mahmut Ferit Hamal\u2026 gibi \u00a0eski \u0130ttihat\u00e7\u0131lar\u0131n bulunmas\u0131 \u0130TC\u2019nin mutemet \u015feyh\u00fclislam\u0131\u00a0 Hayri Efendi\u2019nin o\u011flu Suat Hayri \u00dcrg\u00fcpl\u00fc\u2019nun b\u00fct\u00fcn komisyolara hakim olup kontrol g\u00f6revinde bulunmas\u0131, bu kadrolar\u0131n yar\u0131m kalan bir hesab\u0131 g\u00f6rme operasyonu olarak g\u00f6rmemizde ayr\u0131 bir ipucudur. Bu eski \u0130ttihat\u00e7\u0131lar\u0131n gerek komisyonlardaki tav\u0131rlar\u0131 gerekse s\u00fcreci takipleri s\u0131ras\u0131ndaki eylemleri de bunu do\u011frulamaktad\u0131r.<\/p>\n<p>A\u015fkale\u2019ye sevk g\u00fcn\u00fcne ili\u015fkin Faik \u00d6kte\u2019nin s\u00f6yledikleri bu konuda ba\u015fkaca yorum yapmam\u0131za gerek b\u0131rakmamaktad\u0131r; \u201cSevk g\u00fcn\u00fc eski \u0130ttihat\u00e7\u0131lardan bir ka\u00e7\u0131 bana m\u00fcracaatla kafileden Sekip Adut ve benzeri birka\u00e7 ki\u015finin sa\u011f salim d\u00f6n\u00fcp d\u00f6nmeyece\u011fini sordular\u201d<\/p>\n<p>Varl\u0131k vergisini kabul eden mebuslar\u0131n listesine bak\u0131ld\u0131\u011f\u0131nda, gerek meclis bile\u015fenleri gerekse kabul oyu veren meclis \u00fcyelerine ilk bak\u0131\u015fta te\u015fkilat-\u0131 mahsusa elemanlar\u0131n\u0131n \u00e7oklu\u011fu Varl\u0131k\u2019\u0131n 1915\u2019le ili\u015fkisini bir ba\u015fka a\u00e7\u0131dan da netle\u015ftirmektedir. Varl\u0131k vergisi kanunu oylamas\u0131na kat\u0131larak Kabul oyu verenler aras\u0131nda az\u0131nl\u0131k mebuslardan Ermeni Ber\u00e7 T\u00fcrker (Keresteciyan), Rum \u0130stamat \u00d6zdamar (Pulluo\u011flu) \u00a0da bulunmaktad\u0131r.<br \/>\nVarl\u0131k vergisinin ac\u0131mas\u0131zl\u0131\u011f\u0131na dayanamayan, itiraz eden ve g\u00f6revden ayr\u0131lan m\u00fcfetti\u015fler de vard\u0131r: Faik \u00d6kte, \u201cFatih \u015fubesinde \u00e7al\u0131\u015fan \u0130hsan Arat m\u00fckelleflerin \u0131st\u0131raplar\u0131na, g\u00f6zya\u015flar\u0131na birka\u00e7 aydan fazla dayanamad\u0131. Bu i\u015ften affedilmesini istedi. \u015eubesi munzam vazife olarak Rifat Onat\u2019a verildi. B\u00fct\u00fcn varl\u0131\u011f\u0131 sat\u0131lan m\u00fckelleflerin \u00e7al\u0131\u015fma kamp\u0131na g\u00f6nderilmesine en evvel Ekrem T\u00fcrkay itiraz etti. Dinlemediler. T\u00fcrkay ayr\u0131ld\u0131. \u015eubesi Vefik Pirin\u00e7\u00e7io\u011flu\u2019na<a name=\"_ednref3\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_edn3\">[iii]<\/a>verildi\u201d. Varl\u0131k Vergisi b\u00fcrokratlar\u0131 y\u00f6netim basamaklar\u0131n\u0131 en h\u0131zla t\u0131rmanan b\u00fcrokratlar aras\u0131ndad\u0131rlar.<\/p>\n<p>Ekonomik bir politika olmad\u0131\u011f\u0131ndan, Varl\u0131k vergisinin ekonomiye bir faydas\u0131 olmam\u0131\u015ft\u0131r. Varl\u0131k vergisiyle toplan\u0131lan gelirler \u00fcretken olmayan harcamalara gitmi\u015ftir. \u0130ktidar bu olana\u011f\u0131 iktidar\u0131n\u0131 s\u00fcrd\u00fcrebilmek i\u00e7in g\u00fcnl\u00fck harcamalar\u0131n finansman\u0131nda de\u011ferlendirmi\u015ftir. \u0130ki y\u0131ll\u0131k b\u00fct\u00e7elerin kar\u015f\u0131la\u015ft\u0131rmas\u0131 bunu a\u00e7\u0131k\u00e7a g\u00f6stermektedir.<br \/>\nVarl\u0131k vergisinin uygulamac\u0131s\u0131 Faik \u00d6kte\u2019nin, Devlet taraf\u0131ndan icra yoluyla sat\u0131\u015fa \u00e7\u0131kar\u0131l\u0131p el de\u011fi\u015ftiren mallar\u0131n yeni sahiplerinin, sava\u015f ko\u015fullar\u0131nda mal darl\u0131\u011f\u0131 ve karaborsa nedeniyle fiyatlar\u0131n\u0131n y\u00fcksek olmas\u0131ndan dolay\u0131 normalin \u00fcst\u00fcnde fiyatla sat\u0131ld\u0131\u011f\u0131n\u0131 s\u00f6ylemesi, T\u00fcrk ve M\u00fcsl\u00fcman kesimin ihtik\u00e2r\u0131na g\u00f6z yumuldu\u011funun ifadesidir.<\/p>\n<p>Devlet harcamalar\u0131n\u0131n %38\u2019i ve milli gelirin %3,5\u2019i, sanayi ve hizmetler kesiminde yarat\u0131lan h\u00e2s\u0131lan\u0131n %8\u2019i oran\u0131nda tahsil\u00e2t yap\u0131lmas\u0131na ra\u011fmen emisyon hacminin daralmamas\u0131, haczedilen mallar\u0131n dolay\u0131<a name=\"_ednref4\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_edn4\">[iv]<\/a>piyasada mal bollu\u011funa ra\u011fmen fiyatlar\u0131n d\u00fc\u015fmemesi, M\u00fcsl\u00fcman t\u00fcccar\u0131n ihtik\u00e2ra devem etmesinin g\u00f6stergesi olarak okumakta sak\u0131nca yoktur.<\/p>\n<p>Varl\u0131k vergisi d\u00f6neminde yap\u0131lan harcamalar g\u00f6z \u00f6n\u00fcne al\u0131n\u0131nca; bu yasan\u0131n, ekonomiyi d\u00fczl\u00fc\u011fe \u00e7\u0131karacak bir amac\u0131n\u0131n olmad\u0131\u011f\u0131 a\u00e7\u0131k\u00e7a g\u00f6r\u00fclmektedir. Yasa ile ilgili ekonomik s\u00f6ylem retorikten ibarettir.<br \/>\nVarl\u0131k Vergisi bor\u00e7lar\u0131n\u0131 \u00f6deyemeyen \u0130zmirli m\u00fckellefler \u00a0Sivrihisar\u2019daki zorunlu \u00e7al\u0131\u015fma kamplar\u0131na sevk edilirken, Ba\u015fvekilin memleketi \u00d6demi\u015f\u2019te bayram vard\u0131r: \u00d6demi\u015fliler Ba\u015fvekilin onuruna e\u011flenceler d\u00fczenlenmektedirler. (36)<br \/>\nEkonomideki zorluklar\u0131n a\u015f\u0131lmas\u0131(!) i\u00e7in konuldu\u011fu s\u00f6ylenen Verginin kahraman\u0131 muzaffer ba\u015fvekilin yurtta\u015flar\u0131 \u00fczerinde kazand\u0131\u011f\u0131 zaferin an\u0131s\u0131 abidele\u015ftirilmektedir. 2 Eyl\u00fcl g\u00fcnl\u00fc Tasviri Efk\u00e2r gazetesi \u0130zmir \u00d6demi\u015f yolunun her istasyonunda halk taraf\u0131ndan e\u015fine nadir tesad\u00fcf olunur tezah\u00fcratla kar\u015f\u0131land\u0131\u011f\u0131n\u0131 1.sahifeden ilan ederken, Sara\u00e7o\u011flu an\u0131t\u0131n\u0131n d\u00fcn a\u00e7\u0131ld\u0131\u011f\u0131n\u0131 da m\u00fcjdelemektedir:\u00a0<em>Ba\u015fvekille beraber: \u0130zmirden \u00d6demi\u015fe, Sara\u00e7o\u011flu an\u0131t\u0131 d\u00fcn a\u00e7\u0131ld\u0131<\/em>(Tasviri Efk\u00e2r 2 Eyl\u00fcl 1943)<br \/>\nAyn\u0131 d\u00f6nemde zor ekonomik ko\u015fullar alt\u0131nda olunmas\u0131na ra\u011fmen \u0130n\u00f6n\u00fc b\u00fcstlerinin de a\u00e7\u0131l\u0131\u015flar\u0131nda da geri kal\u0131nmamaktad\u0131r. 1943 B\u00fct\u00e7esine, Atat\u00fcrk An\u0131t\u0131 proje masraflar\u0131 olarak 250.000 lira kondu\u011funu da belirtelim.<br \/>\nBu arada iktidar \u2013 vaziyetin icaplar\u0131ndan dolay\u0131 \u2013 kendisine su\u00e7 ortaklar\u0131 yaratmaktan da geri kalmamaktad\u0131r. \u0130ktidar\u0131na destek ve Verginin me\u015frula\u015ft\u0131r\u0131lmas\u0131 i\u00e7in memurlara birer kat elbise ve birer maa\u015f ikramiye verilmesi de unutulmaz. Rejimin \u00fcst d\u00fczey b\u00fcrokratlar\u0131 da paylar\u0131n\u0131 lojman olarak al\u0131rlar. Bu g\u00fcn ad\u0131 Nam\u0131k Kemal Mahallesi (eski ad\u0131yla Sara\u00e7o\u011flu Evleri) o g\u00fcnlerin eseridir.<br \/>\nT\u00fcketiciler de unutulmaz; ucuz yiyecek i\u00e7in onlara da bu\u011fday al\u0131m\u0131 yap\u0131l\u0131r. Bu d\u00f6nemde tek tip yada makbul vatanda\u015f yaratma mekanizmas\u0131 olarak kurulan Halkevleri\u2019ne ayr\u0131lan kaynaklar ise birka\u00e7 \u00f6nemli bakanl\u0131k b\u00fct\u00e7elerinin toplam\u0131ndan fazlad\u0131r.<br \/>\nVarl\u0131k vergisiyle yap\u0131lan harcamalardan s\u00f6z a\u00e7\u0131lm\u0131\u015fken iki kalem harcamadan daha s\u00f6z edelim: Biricisi; 1943 b\u00fct\u00e7esine Varl\u0131k vergisine ait her t\u00fcrl\u00fc \u00fccret ve harcamalar olarak 500.000 lira \u00f6denek konulmu\u015ftur. \u00a0\u0130kincisi, Gazetelere 299.888 lira ilan bedeli olarak yap\u0131lan \u00f6demedir. Faik \u00d6kte, \u201c\u0130lan dolay\u0131s\u0131yla gazetelerle aram\u0131zda sinsi bir m\u00fccadeledir ba\u015flad\u0131. Nihayet zimm\u00ee bir anla\u015fmaya vard\u0131k. Bor\u00e7lunun kesesinden \u00f6denen bu tevziat\u0131n yek\u00fbnu 299.888 lirad\u0131r.\u201d\u00a0 Gazetelere \u00f6denen bu miktar sadece \u0130stanbul ilini kapsamaktad\u0131r. Gazeteler yada gazeteci partililer\/partili gazeteciler, iktidara desteklerinin(!) kar\u015f\u0131l\u0131\u011f\u0131n\u0131 ma\u011fdurlar\u0131n kesesinden alm\u0131\u015flard\u0131r.<\/p>\n<p>Varl\u0131k vergisinin 14. maddesi m\u00fcsaderenin kanunla\u015ft\u0131r\u0131lmas\u0131d\u0131r. Bu madde h\u00fckm\u00fc ile vergi m\u00fckellefi k\u0131l\u0131narak vergi y\u00fck\u00fc bindirilen birinin borcuna kar\u015f\u0131l\u0131k neredeyse b\u00fct\u00fcn akrabalar\u0131n\u0131n mallar\u0131 teminat olarak haczedilebilmektedir.<br \/>\nYasay\u0131 bilmeyen bir hukuk\u00e7uya bu madde okunursa \u015faka zanneder. Madde \u015faka gibidir. Varl\u0131k Vergisinin boyutlar\u0131 sadece ekonomik soyk\u0131r\u0131mla s\u0131n\u0131rl\u0131 de\u011fildir, k\u0131r\u0131m\u0131n bir de k\u00fclt\u00fcrel boyutu vard\u0131r. Varl\u0131k vergisi neticesinde ba\u015flayan kitlesel g\u00f6\u00e7, \u00e7ok \u00f6nemli bir k\u00fclt\u00fcr birikiminin yok olmas\u0131na, k\u00fclt\u00fcrel iklimin \u00e7orakla\u015fmas\u0131na neden olmu\u015ftur. Kay\u0131p sadece az\u0131nl\u0131k cemaatlerinin kayb\u0131 de\u011fildir s\u00f6z konusu olan, k\u00fclt\u00fcrel soyk\u0131r\u0131mdan az\u0131nl\u0131k cemaatleriyle birlikte T\u00fcrkiye\u2019de kaybetmi\u015ftir.<br \/>\nVarl\u0131k vergisi uygulamas\u0131n\u0131n az\u0131nl\u0131klar a\u00e7\u0131s\u0131ndan k\u00fclt\u00fcrel olarak y\u0131k\u0131m\u0131n\u0131n bir ve\u00e7hesi de, entelekt\u00fcel gerilemedir. Uygulamayla yasama ara\u00e7lar\u0131 elinden al\u0131narak ya\u015fayamaz duruma getirilen az\u0131nl\u0131klar\u0131n, Varl\u0131k vergisinden sonra i\u00e7ine d\u00fc\u015ft\u00fc\u011f\u00fc yoksulluk, \u00e7ocuklar\u0131n\u0131n e\u011fitimine de yans\u0131m\u0131\u015ft\u0131r. Gayrim\u00fcslimler \u00e7ocuklar\u0131n\u0131 varl\u0131k vergisi dolay\u0131s\u0131yla okutamaz duruma gelmemi\u015flerdir. \u00c7o\u011fu gayrim\u00fcslim \u00f6\u011frenci okullar\u0131n\u0131 b\u0131rakmak zorunda kalm\u0131\u015ft\u0131r. Varl\u0131k vergisi dolay\u0131s\u0131yla ekonomik olarak y\u0131k\u0131ma u\u011frayan az\u0131nl\u0131k ku\u015fa\u011f\u0131 e\u011fitim olana\u011f\u0131ndan mahrum kalarak, Varl\u0131k vergisi bir k\u00fclt\u00fcrel k\u0131r\u0131m olarak, gayrim\u00fcslim \u00e7ocuklar\u0131n\u0131n entelekt\u00fcel kapasitesini de olumsuz y\u00f6nde etkilemi\u015ftir.<br \/>\nVarl\u0131k vergisi uygulamas\u0131 1948 Birle\u015fmi\u015f Milletler Soyk\u0131r\u0131m tan\u0131m\u0131n\u0131n manevi ve maddi unsurlar\u0131n\u0131 i\u00e7ermektedir: Eylemin \u201culusal, etnik, \u0131rksal veya dinsel bir grubu k\u0131smen veya tamamen ortadan kald\u0131rmak amac\u0131yla\u201d yap\u0131lm\u0131\u015f olmas\u0131, S\u00f6zle\u015fmede maddi unsur olarak tan\u0131mlanan az\u0131nl\u0131klar\u0131n ya\u015fam ara\u00e7lar\u0131n\u0131n ellerinden al\u0131nmas\u0131 ve bir k\u0131sm\u0131n\u0131n toplama kamplar\u0131na s\u00fcr\u00fclmesi \u201cgrubun b\u00fct\u00fcn\u00fcyle veya k\u0131smen, fiziksel varl\u0131\u011f\u0131n\u0131 ortadan kald\u0131r\u0131laca\u011f\u0131 hesaplanarak, ya\u015fam \u015fartlar\u0131n\u0131 kasten de\u011fi\u015ftirmek\u201d, az\u0131nl\u0131klar\u0131n sava\u015f ortam\u0131nda ya\u015fama ara\u00e7lar\u0131ndan kopar\u0131larak a\u00e7l\u0131\u011fa mahk\u00fbm edilmeleridir. Bu a\u00e7\u0131dan da Varl\u0131k vergisi insanl\u0131\u011fa kar\u015f\u0131 i\u015flenen bir su\u00e7tur ayn\u0131 zamanda.<\/p>\n<p>T\u00fcrk solunun \u00a0Varl\u0131k Vergisini komprador burjuvazinin tasfiyesine y\u00f6nelik oldu\u011fu ve bunlar\u0131n t\u0131rpanland\u0131\u011f\u0131 de\u011ferlendirmeleri bo\u015flukta kalmaktad\u0131r.\u00a0\u0130ttihat\u00e7\u0131l\u0131\u011f\u0131n devam\u0131 olan Kemalizm\u2019den beslenen \u201csol\u201d i\u00e7in bu de\u011ferlendirme normaldir. Ancak Marksist iddial\u0131 iktisat\u00e7\u0131lar\u0131n da konuya ayn\u0131 a\u00e7\u0131dan bakmalar\u0131 ya da az\u0131nl\u0131klara yap\u0131lan bu uygulamay\u0131 g\u00f6rmezden gelmeleri anla\u015f\u0131lmazd\u0131r.\u00a0Komprador retori\u011fini s\u00fcrd\u00fcrenlerin, ecnebi m\u00fckelleflerin(!), konsolosluklar\u0131n\u0131n bask\u0131s\u0131 ile M\u00fcsl\u00fcmanlara uygulanan oranda vergilendirilmesine -daha do\u011frusu vergilendirilmemesine<a name=\"_ednref5\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_edn5\">[v]<\/a>kar\u015f\u0131 suskun kalmalar\u0131 ayr\u0131 bir konudur. Vatanda\u015flar\u0131 etnik k\u00f6kenine g\u00f6re ay\u0131r\u0131p bir b\u00f6l\u00fcm\u00fcn\u00fc i\u00e7erideki yabanc\u0131lar olarak nitelenmeleri d\u00fc\u015f\u00fcnd\u00fcr\u00fcc\u00fcd\u00fcr ki, bilmezlik de\u011filse bir k\u00f6t\u00fc niyeti ifade etmektedir.<br \/>\nBorcunu \u00f6deyemeyen m\u00fckellefler 27 Ocak tan itibaren toplama kamplar\u0131ndan al\u0131narak A\u015fkale\u2019ye g\u00f6nderilmeye ba\u015flan\u0131r. Borcunu \u00f6deyemeyen 1869 m\u00fckellefler A\u015fkale\u2019ye zorunlu \u00e7al\u0131\u015fmaya g\u00f6nderilir.<\/p>\n<p>Sabiha Sertel, A\u015fkale\u2019de ya\u015fananlar\u0131 an\u0131lar\u0131nda \u015f\u00f6yle nakleder; \u201cGidenlerden gelen mektuplar, Allah\u0131n \u00e7ay\u0131r\u0131nda, \u00e7ad\u0131rlar, barakalar i\u00e7inde ya\u015fad\u0131klar\u0131n\u0131, yiyecek bulmad\u0131klar\u0131n\u0131, her g\u00fcn sabahtan ak\u015fama kadar ta\u015f k\u0131rd\u0131klar\u0131n\u0131 bildiriyordu. Kanun, Nazi metotlar\u0131yla y\u00fcr\u00fct\u00fcl\u00fcyordu. \u015e\u00fckr\u00fc Sara\u00e7o\u011flu, efendisi Von Papen\u2019den, Hitler\u2019den iyi ders alm\u0131\u015ft\u0131\u2026 Verginin bu \u015fekilde al\u0131nmas\u0131 hem i\u00e7te, hem d\u0131\u015fta k\u00f6t\u00fc tepkiler yapt\u0131. D\u00fcnya bas\u0131n\u0131nda T\u00fcrk toplumu i\u00e7in y\u00fcz k\u0131zart\u0131c\u0131 yaz\u0131lar \u00e7\u0131k\u0131yordu. B\u00fct\u00fcn g\u00fcr\u00fclt\u00fclere, bask\u0131lara ra\u011fmen Varl\u0131k Vergisi, h\u00fck\u00fcmetin istedi\u011fi geliri sa\u011flamad\u0131. Ekonomik durum daha da k\u00f6t\u00fcle\u015fti\u201d<\/p>\n<p>M\u00fckelleflerin (!) \u00e7al\u0131\u015fma kamplar\u0131na al\u0131nmalar\u0131 yasan\u0131n en \u00f6nemli silahlar\u0131ndan oldu\u011fu i\u00e7in s\u00fcrg\u00fcnlerin \u00e7al\u0131\u015fma kamplar\u0131nda k\u00f6t\u00fc \u015fartlar i\u00e7inde \u00e7al\u0131\u015fmakta ve k\u00f6t\u00fc \u015fartlarda bar\u0131nmaktad\u0131rlar. \u00dczerlerinde bask\u0131 olmamas\u0131 d\u00fc\u015f\u00fcn\u00fclemez nitekim anlat\u0131mlar ve raporlar bunu do\u011frular niteliktedir. \u201cA\u015fkale\u2019ye g\u00f6nderilen m\u00fckellefler kafilesine yirmi kur\u2019a gayrim\u00fcslim ihtiyatlar\u0131n sil\u00e2halt\u0131na al\u0131nmalar\u0131 s\u0131ras\u0131nda onlar\u0131n komutanlar\u0131 olan Albay Cevat \u00c7etin komutanl\u0131k yapt\u0131[\u011f\u0131n\u0131]\u201d da eklersek S\u00fcrg\u00fcnlerin ya\u015fad\u0131\u011f\u0131 deh\u015feti belki daha iyi anlayabiliriz.<\/p>\n<p>A\u015fkale\u2019de tutsaklardan biri s\u0131ran\u0131n biraz d\u0131\u015f\u0131na \u00e7\u0131kt\u0131\u011f\u0131nda komutan albay\u0131n h\u0131\u015fm\u0131na u\u011frar, Albay tutsa\u011fa \u015fiddetle vurur ald\u0131\u011f\u0131 darbeden di\u015fleri d\u00f6k\u00fclen tutsak yerden di\u015flerini toplar, tutsa\u011f\u0131n, di\u015flerini kan\u0131t olarak saklayaca\u011f\u0131n\u0131 anlayan albay di\u015fleri zorla elinden al\u0131p ta\u015fla ezer(\u2026) Albay ba\u015fka bir zaman nutkunu \u015fu s\u00f6zlerle bitirir, Neden \u015fik\u00e2yet ediyorsunuz? Bizim k\u00f6yl\u00fclerimize bak\u0131n bize \u00fcr\u00fcnlerinin \u00be \u00fcn\u00fc vermek zorundalar [Toprak mahsulleri vergisi kastediliyor] yine de \u015fik\u00e2yet etmiyorlar. Gen\u00e7 bir Ermeni s\u0131ras\u0131ndan ayr\u0131lmadan, Bize \u00e7ift\u00e7ileriniz gibi davranman\u0131zdan memnun olurduk, onlar 3\/4 \u00fcn\u00fc veriyorlar ama \u00e7iftliklerini, tarlalar\u0131n\u0131, hayvanlar\u0131n\u0131 ve evlerini ellerinde tutuyorlar ve \u00e7al\u0131\u015fmaya devam ediyorlar, bizim i\u00e7in ise (bize gelince) bizi tamamen \u00e7\u00f6kerttiniz, yok ettiniz. Bizden i\u015flerimizi, evimizi ve paralar\u0131m\u0131z\u0131 ald\u0131n\u0131z. Burada biz d\u00fcnyada hi\u00e7bir \u00fclkede olmad\u0131\u011f\u0131 bir \u015fekilde su\u00e7lu muamelesi g\u00f6r\u00fcyoruz. Su\u00e7lular\u0131n bar\u0131nma ve yiyecek ihtiyac\u0131 kar\u015f\u0131lan\u0131r. Sadece bize hi\u00e7bir \u015fey vermemekle kalmad\u0131n\u0131z, zorunlu ihtiya\u00e7lar\u0131 kar\u015f\u0131lamak i\u00e7in tuttu\u011fumuz k\u00fc\u00e7\u00fck \u015feyleri de al\u0131yorsunuz, bu y\u00fczden a\u00e7l\u0131ktan \u00f6l\u00fcyoruz.<\/p>\n<p>A\u015fkale\u2019de zorunlu \u00e7al\u0131\u015fmaya tabi tutulan m\u00fckelleflerden \u201c21\u2019i (kamplarda 10 ay kalan Parseh Gevrekyan\u2019a g\u00f6re 25\u2019i) yani y\u00fczde 1,5\u2019i kampta hayat\u0131n\u0131 kaybetti. \u00d6lenlerin dini ve etnik kimli\u011fi farkl\u0131 da olsa az\u0131nl\u0131klar cenaze t\u00f6renlerini birlikte yapt\u0131lar.\u201d S\u00fcrg\u00fcnler naa\u015flar\u0131 tahta \u00fcst\u00fcne koyarlar ve tarlalara g\u00f6merlerdi; yanlar\u0131nda da bo\u015f bir \u015fi\u015fenin i\u00e7ine \u00f6l\u00fcn\u00fcn isminin yaz\u0131l\u0131 oldu\u011fu bir ka\u011f\u0131t par\u00e7as\u0131 koyarlard\u0131. Papaz yoktu. \u0130\u00e7lerinden \u00a0birisi papazl\u0131k g\u00f6revi yapar, cenaze ilahisini okurdu ve sonradan trisagion (\u00fc\u00e7 kere kutsal duas\u0131.O Politis (\u039f \u03a0\u03bf\u03bb\u03af\u03c4\u03b7\u03c2), Atina, \u015eubat 1993)<\/p>\n<p>Ne yaz\u0131k ki A\u015fkale\u2019de \u00f6len Varl\u0131k Vergisi kurbanlar\u0131n\u0131n Kamhi, Elyazar, Romano, Kostantinidis, \u0130osif Topalo\u011flu,Yeorgio Topalo\u011flu, \u0130sak Antoniadi, Konstandinos \u0130atru ve Delio\u011flu\u2019nun d\u0131\u015f\u0131nda di\u011ferlerinin kimliklerini hala bilmiyor olmam\u0131z ac\u0131t\u0131c\u0131 bir ger\u00e7e\u011fi ifade etmektedir. 20 kur\u2019a uygulamas\u0131nda \u00f6len kurbanlar kimsenin akl\u0131na gelmemi\u015ftir. Bu kurbanlar\u0131n da say\u0131lar\u0131 ve kimlikleri dahi bilinmemektedir. \u0130ktidar bu \u00f6l\u00fcmleri do\u011fal \u00f6l\u00fcm saymaktad\u0131r. \u0130zmir\u2019de de Varl\u0131k vergisi uygulamas\u0131 s\u0131ras\u0131nda vergi kurbanlar\u0131ndan d\u00f6rd\u00fc vefat etti\u011finden \u00e7al\u0131\u015fma kamplar\u0131na s\u00fcr\u00fclemedi\u011fi ifade edilmi\u015ftir (16 Ekim 1943 Anadolu). Bu d\u00f6rt ki\u015finin \u00f6l\u00fcm\u00fc bu zul\u00fcm \u015fartlar\u0131nda do\u011fal \u00f6l\u00fcm say\u0131labilir mi?<br \/>\nKendisine uygulanan verginin miktar\u0131 kar\u015f\u0131s\u0131nda, Zonguldak Devrekli Kasket\u00e7i Andon kalp krizi ge\u00e7irerek an\u0131nda \u00f6lm\u00fc\u015ft\u00fcr.<br \/>\nYa kamplardaki k\u00f6t\u00fc ya\u015fam ko\u015fullar\u0131nda etkilenerek sa\u011fl\u0131\u011f\u0131 bozulanlar ve birka\u00e7 y\u0131l i\u00e7inde hayat\u0131n\u0131 kaybedenler\u2026 \u201c[D]eri ticaretiyle u\u011fra\u015fan 51 ya\u015f\u0131ndaki amcama b\u00fct\u00fcn servetinden fazla bir mebla\u011f vergi olarak tahakkuk ettirilmi\u015fti. Onu \u00d6deyemedi. \u00c7al\u0131\u015fma kamp\u0131na g\u00f6nderildi\u011finde \u015feker hastas\u0131 idi. Kamptan geri d\u00f6nd\u00fc\u011f\u00fcnden bir bu\u00e7uk y\u0131l kadar sonra kalp krizi ve t\u0131bbi komplikasyonlar sonucu vefat etti. Bir\u00e7ok aile dostumuz birka\u00e7 g\u00fcn veya hafta dayanamadan kamplarda vefat ettiler.\u201d<br \/>\nKamptaki ya\u015fam ko\u015fullar\u0131 \u00e7o\u011fu tutuklu i\u00e7in do\u011fal \u00f6l\u00fcm sebebi olu\u015fturmaktad\u0131r. Bu durumdan bir\u00e7ok raporda s\u00f6z edilmektedir:<br \/>\n\u201cK\u00f6t\u00fc ya\u015fam ko\u015fullar\u0131 ve t\u0131bb\u00ee olanaklar\u0131n yetersizli\u011fi nedeniyle Romano ad\u0131nda bir Yahudi, k\u0131sa s\u00fcren bir hastal\u0131k ve yard\u0131m\u0131 istenen doktorun da hastay\u0131 muayene etmeyi reddetmesinin ard\u0131ndan 28 Mart 1943 tarihinde bir ah\u0131rda saman d\u00f6\u015fek \u00fczerinde vefat etti. Bazil Konstantinidis adl\u0131 bir Rum \u00e7al\u0131\u015fma kamp\u0131ndan d\u00f6nerken Erzurum\u2019da vefat etti. Kendisine t\u0131bb\u00ee yard\u0131m yap\u0131lmam\u0131\u015ft\u0131. Bazil Konstantinidis, vefat etmeden \u00f6nce Erzurum\u2019dan kar\u0131s\u0131na yollad\u0131\u011f\u0131 son mektupta, m\u00fccevherler d\u00e2hil olmak \u00fczere elde mevcut son varl\u0131klar\u0131n\u0131 satmas\u0131n\u0131, bundan elde edece\u011fi para yeti\u015fmezse e\u015ften dosttan bor\u00e7 al\u0131p vergiyi \u00f6demesini istedi. Kocas\u0131n\u0131n vefat etti\u011finden haberdar olmayan e\u015fi son ziynet e\u015fyas\u0131n\u0131 sat\u0131p zorlukla paray\u0131 toplay\u0131p vergiyi \u00f6dedikten ve makbuzu ald\u0131ktan sonra memura Erzurum\u2019daki yetkililere telgrafla verginin tamamen \u00f6dendi\u011fini bildirip kocas\u0131n\u0131n serbest b\u0131rak\u0131lmas\u0131n\u0131 istemelerini rica etti. Vergi memuru kad\u0131na \u00e7ok \u00fczg\u00fcn oldu\u011fu ancak kocas\u0131 birka\u00e7 g\u00fcn \u00f6nce vefat etti\u011fi i\u00e7in telgraf \u00e7ekemeyece\u011fi cevab\u0131n\u0131 verdi.\u201d<br \/>\n3 Aral\u0131k 1943 g\u00fcnl\u00fc Ba\u015fbakanl\u0131k onay\u0131nda s\u00fcrg\u00fcnlerin evlerine d\u00f6nmesine izin verilir<br \/>\n<em>D\u00e2hiliye, Maliye, Nafia Vek\u00e2letlerine<br \/>\nVarl\u0131k vergisi bor\u00e7lar\u0131n\u0131 kanunun tayin etti\u011fi m\u00fcddet i\u00e7inde \u00f6demediklerinden dolay\u0131 \u00e7al\u0131\u015fma m\u00fckellefiyetine tabi tutulmu\u015f olan vatanda\u015flar\u0131n, aile ve i\u015f muhitlerinde \u00e7al\u0131\u015farak bakiye bor\u00e7lar\u0131n\u0131 \u00f6deyebilmek imk\u00e2nlar\u0131n\u0131 bulabilmeleri i\u00e7in aileleri nezdine iadeleri tensip olunur. Arzederim.\u00a0D\u00e2hiliye, Maliye, Naf\u0131a Vek\u00e2letlerine yaz\u0131lm\u0131\u015ft\u0131r.\u00a0Ba\u015fvekil<\/em><br \/>\nEve d\u00f6n\u00fc\u015fte tesad\u00fcf vapur iskelesinde \u0130stanbul defterdar\u0131na rastlarlar, ayn\u0131 vapura binerler. S\u00fcrg\u00fcnler Faik \u00d6kte\u2019yi tan\u0131d\u0131klar\u0131nda vapurun \u00fcst g\u00fcvertesinden Faik \u00d6kte\u2019ye do\u011fru e\u011filerek hep bir a\u011f\u0131zdan\u00a0<em>Ya\u015fas\u0131n Cumhuriyet!\u00a0<\/em>Diye ba\u011f\u0131r\u0131rlar.Faik \u00d6kte<em>: Bu u\u011fultu ne zamand\u0131r cefa \u00e7eken betbaht bir kitlenin alabilece\u011fi en b\u00fcy\u00fck intikamd\u0131<\/em>\u2026<\/p>\n<p>Varl\u0131k vergisi bir muhalif oya kar\u015f\u0131l\u0131k 310 kabul oyuyla 15.3.1944 tarihinde kald\u0131r\u0131l\u0131r.<br \/>\nAncak Varl\u0131k vergisiyle ilgili mezat ilanlar\u0131 15.3.1944 \u00a0g\u00fcn\u00fc d\u00e2hil devam eder.Suat kehribar (Salamon)\u2019a ait bak\u0131r fabrikas\u0131 hissedarl\u0131k hukukunun sat\u0131\u015f\u0131 15.3.1944 Tasviri Efk\u00e2rda yer al\u0131r. D\u00fczeltme ilanlar\u0131na rastlamad\u0131\u011f\u0131m\u0131zdan, Varl\u0131k kald\u0131r\u0131ld\u0131ktan sonrada sat\u0131\u015flar\u0131n s\u00fcrd\u00fc\u011f\u00fcn\u00fc anl\u0131yoruz. Sat\u0131lamayan menkul ve gayrimenkuller art\u0131k hazine mal\u0131 olmu\u015ftur, bunlar\u0131n m\u00fckelleflere iadesi s\u00f6z konusu de\u011fildir<\/p>\n<p>Verginin kald\u0131r\u0131ld\u0131\u011f\u0131 oturumda konu\u015fan toprak a\u011fas\u0131 Emin Sazak\u2019\u0131n, s\u00f6zleri 16 Mart 1943 g\u00fcnl\u00fc Tasvir Efk\u00e2r gazetesinde \u015f\u00f6yle nakledilmektedir, \u201cH\u00fck\u00fcmet bu kanun lahiyasile\u2026 vergi bor\u00e7lar\u0131n\u0131 affetmi\u015f olabilir. Fakat bunlar halk\u0131n nazar\u0131nda birer cani, yurdumuza ihanet etmi\u015f kadar maznundurlar. Bir g\u00fcn millet intikam\u0131n\u0131 alacakt\u0131r.\u201d<\/p>\n<p>Varl\u0131k Vergisi tahsilat\u0131 ertesi y\u0131l bitti \u201c\u00f6ng\u00f6r\u00fclen hedefler\u201d ger\u00e7ekle\u015fmedi. Ekonomi g\u00f6stergeler daha da k\u00f6t\u00fcle\u015fti. Ancak bu kez kap\u0131s\u0131na tahsildar g\u00f6nderecek m\u00fckellef kalmad\u0131\u011f\u0131 ger\u00e7e\u011finin alt\u0131n\u0131 \u00e7izmek gerekir.<\/p>\n<p><a name=\"_edn1\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_ednref1\"><em>[i]<\/em><\/a><em>1942 y\u0131l\u0131 CHP iktidar\u0131nda muhalif medya yok. Tamam\u0131 merkez medya. Medyay\u0131 kontrol eden Bas\u0131n Konseyinin ba\u015f\u0131nda Cemal Pa\u015fa\u2019n\u0131n \u00f6zel kalemi Ulus Gazetesinin ba\u015fyazar\u0131 Falih R\u0131fk\u0131 vard\u0131r. Falih R\u0131fk\u0131 i\u00e7in tek ger\u00e7ek, devletin ger\u00e7e\u011fidir: \u201cHakikatin ne l\u00fczumu var devletin hakikati yeter!\u201d<\/em><\/p>\n<p><a name=\"_edn2\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_ednref2\"><em>[ii]<\/em><\/a><em>Di\u015f\u00e7i Nubar Pe\u015ftamalc\u0131yan\u2019\u0131n di\u015f\u00e7ili\u011fe ait alat ve edevat\u0131n mezatta sat\u0131\u015f\u0131, 10.4.1943 Tan, Doktor Yaranusyan\u2019\u0131n doktor muayene e\u015fyalar\u0131n\u0131n mezatta sat\u0131\u015f\u0131, 8.3.1943 Tasviri Efk\u00e2r<\/em><\/p>\n<p><a name=\"_edn3\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_ednref3\"><em>[iii]<\/em><\/a><em>Vefik Pirin\u00e7\u00e7io\u011flu, Diyarbak\u0131rdaki 1895-96 Ermeni k\u0131r\u0131mlar\u0131n\u0131n sorumlusu Arif\u2019in torunu ve\u00a01915\u2019te Diyarbak\u0131r\u2019daki Ermeni Soyk\u0131r\u0131m\u0131 sorumlular\u0131ndan Feyzi Pirin\u00e7\u00e7io\u011flu\u2019nun o\u011fludur.1960 darbesi sonras\u0131 kurulan \u0130n\u00f6n\u00fc restorasyon h\u00fck\u00fcmetinde bakanl\u0131\u011fa getirilecektir.<\/em><\/p>\n<p><a name=\"_edn4\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_ednref4\"><em>[iv]<\/em><\/a><em>Gayrim\u00fcslimlerin mallar\u0131n\u0131 saklamad\u0131klar\u0131, ticarethanelerinde bulunan mallar\u0131n haczedildi\u011fi gazetelerdeki haciz listelerinden anla\u015f\u0131lmaktad\u0131r. Zaten Milli Koruma Kanunun denetimi de her an Gayrim\u00fcslimlerin \u00fczerindedir.ka\u00e7\u0131rmalar\u0131 s\u00f6z konusu de\u011fildir. G\u00fcmr\u00fckteki ambar\u0131ndaki mallar, akreditifler dahi hacze konu olmu\u015ftur<\/em><\/p>\n<p><a name=\"_edn5\"><\/a><a href=\"https:\/\/d4fa1704-5048-4bb0-8586-8e782fd472ad\/#_ednref5\"><em>[v]<\/em><\/a><em>M [M\u00fcsl\u00fcman] grubunun vergileri gayet hafifti, hatta bir k\u0131s\u0131m m\u00fckellefler kendilerinden neden bu kadar az vergi tarh edilmi\u015f oldu\u011funa hayret etmi\u015flerdi. Halide Edip bu meyandad\u0131r. Verginin ilan\u0131 g\u00fcn\u00fc sevincinden kurban kesen M m\u00fckellefler vard\u0131r\u201d Faik \u00d6kte, Varl\u0131k Vergisi Facias\u0131 s.129<\/em><\/p>\n<p><strong>KAYNAKLAR:<\/strong><\/p>\n<p><strong><em>A.Sait \u00c7etino\u011flu,<\/em><\/strong><em>Varl\u0131k Vergisi 1942-1944, Ekonomik ve K\u00fclt\u00fcrel Jenosid, Belge Y. 2009,\u00a0<strong>Ali G\u00fcler,<\/strong>T\u00fcrkiye\u2019deki Gayri M\u00fcslimler Gnkr. Y. 1996,\u00a0<strong>Anver Levi<\/strong>, T\u00fcrkiye Cumhuriyeti\u2019de Yahudiler\u00a0 ileti\u015fim y.1998,\u00a0<strong>AyhanAktar,\u00a0<\/strong>Varl\u0131k Vergisi ve T\u00fcrkle\u015ftirme Politikalar\u0131 \u0130leti\u015fim Y. 2006,\u00a0<strong>\u00c7a\u011flar Keyder,<\/strong>Memalik-i Osmaniye\u2019den Avrupa Birli\u011fine, \u0130leti\u015fim Y.2005,\u00a0<strong>Faik \u00d6kte,<\/strong>Varl\u0131k Vergisi Facias\u0131. Nebio\u011flu,1951,<strong>Korkut Boratav,\u00a0<\/strong>T\u00fcrkiye \u0130ktisat Tarihi \u0130mge, 2004,<strong>Muhammet G\u00fc\u00e7l\u00fc<\/strong>, Varl\u0131k Vergisi Kanunun \u00c7\u0131kar\u0131lmas\u0131, Uygulanmas\u0131, Kald\u0131r\u0131lmas\u0131 ve Sonu\u00e7lar\u0131, Yay\u0131nlanmam\u0131\u015f Y\u00fcksek Lisans Tezi Ege \u00dcn 1990,\u00a0<strong>R\u0131dvan Akar,\u00a0<\/strong>A\u015fkale Yolcular\u0131, Belge Y. 2000,\u00a0<strong>R\u0131fat N. Bali\u00a0<\/strong>Bir T\u00fcrkle\u015ftirme Ser\u00fcveni \u0130leti\u015fim Y.2005.\u00a0 s 456\u00a0\u00a0<strong>R\u0131fat N.Bali\u00a0<\/strong>The \u201cVarl\u0131k Vergisi\u201d Affair A Study of Its Legacy selected Documents, The Isis Pres, 2005.\u00a0<strong>Sabiha Sertel<\/strong>, Roman Gibi 1919-1950 Cem Yay\u0131nevi1978 s. 240.<\/em><\/p>\n<p><strong><em>Yaz\u0131 10 Kas\u0131m 2018 tarihinde Duvar Gazetesi\u2019nde yay\u0131mlanm\u0131\u015ft\u0131r<\/em><\/strong><\/p>\n<p><strong><em>https:\/\/hyetert.org\/2018\/11\/11\/kanun-gomlegi-giymis-zulum-varlik-vergisi\/<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sait \u00c7etino\u011flu Hayk Erta\u015fk\u0131ran, 20 kur\u2019a askerlikten hasta olarak d\u00f6nm\u00fc\u015ft\u00fcr. Hayk\u2019\u0131n Karak\u00f6y\u2019de bir ayakkab\u0131c\u0131 d\u00fckkan\u0131 vard\u0131r. Kendisine y\u00fckl\u00fc miktarda varl\u0131k vergisi sal\u0131n\u0131r. Kanser hastas\u0131 ve yatalak oldu\u011fundan hakk\u0131n\u0131 savunamaz, d\u00fckkan\u0131 evi tamamen bo\u015falt\u0131l\u0131p bir tek yatt\u0131\u011f\u0131 yatak b\u0131rak\u0131l\u0131r. \u0130ki g\u00fcn sonra Hayk e\u015fine; Saint Antuan kilisesinde ba\u015f\u0131m\u0131za gelen felaketler i\u00e7in dua et ve d\u00f6n\u00fc\u015fte Beyo\u011flu\u2019ndan [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":49546,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,70,20,53],"tags":[],"class_list":["post-49543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haberler","category-makaleler","category-tarih-sayfalari","category-turkiyede-azinliklar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi - 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=49543\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\" \/>\n<meta property=\"og:description\" content=\"Sait \u00c7etino\u011flu Hayk Erta\u015fk\u0131ran, 20 kur\u2019a askerlikten hasta olarak d\u00f6nm\u00fc\u015ft\u00fcr. Hayk\u2019\u0131n Karak\u00f6y\u2019de bir ayakkab\u0131c\u0131 d\u00fckkan\u0131 vard\u0131r. Kendisine y\u00fckl\u00fc miktarda varl\u0131k vergisi sal\u0131n\u0131r. Kanser hastas\u0131 ve yatalak oldu\u011fundan hakk\u0131n\u0131 savunamaz, d\u00fckkan\u0131 evi tamamen bo\u015falt\u0131l\u0131p bir tek yatt\u0131\u011f\u0131 yatak b\u0131rak\u0131l\u0131r. \u0130ki g\u00fcn sonra Hayk e\u015fine; Saint Antuan kilisesinde ba\u015f\u0131m\u0131za gelen felaketler i\u00e7in dua et ve d\u00f6n\u00fc\u015fte Beyo\u011flu\u2019ndan [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/akunq.net\/tr\/?p=49543\" \/>\n<meta property=\"og:site_name\" content=\"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\" \/>\n<meta property=\"article:published_time\" content=\"2018-11-12T09:10:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"714\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"28 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#\\\/schema\\\/person\\\/096f1d38a12cce57fb855b485ed24c9e\"},\"headline\":\"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi\",\"datePublished\":\"2018-11-12T09:10:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543\"},\"wordCount\":5586,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/akunq.net\\\/tr\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2018\\\/11\\\/Varl\u0131k-Vergisi-1.jpg\",\"articleSection\":[\"Haberler\",\"Makaleler\",\"Tarih Sayfalar\u0131\",\"T\u00fcrkiye\u2019de Az\u0131nl\u0131klar\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543\",\"url\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543\",\"name\":\"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/akunq.net\\\/tr\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2018\\\/11\\\/Varl\u0131k-Vergisi-1.jpg\",\"datePublished\":\"2018-11-12T09:10:58+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/#\\\/schema\\\/person\\\/096f1d38a12cce57fb855b485ed24c9e\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543#primaryimage\",\"url\":\"https:\\\/\\\/akunq.net\\\/tr\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2018\\\/11\\\/Varl\u0131k-Vergisi-1.jpg\",\"contentUrl\":\"https:\\\/\\\/akunq.net\\\/tr\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2018\\\/11\\\/Varl\u0131k-Vergisi-1.jpg\",\"width\":1024,\"height\":714},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/akunq.net\\\/tr\\\/?p=49543#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/akunq.net\\\/tr\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi\"}]},{\"@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":"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi - 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=49543","og_locale":"en_US","og_type":"article","og_title":"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","og_description":"Sait \u00c7etino\u011flu Hayk Erta\u015fk\u0131ran, 20 kur\u2019a askerlikten hasta olarak d\u00f6nm\u00fc\u015ft\u00fcr. Hayk\u2019\u0131n Karak\u00f6y\u2019de bir ayakkab\u0131c\u0131 d\u00fckkan\u0131 vard\u0131r. Kendisine y\u00fckl\u00fc miktarda varl\u0131k vergisi sal\u0131n\u0131r. Kanser hastas\u0131 ve yatalak oldu\u011fundan hakk\u0131n\u0131 savunamaz, d\u00fckkan\u0131 evi tamamen bo\u015falt\u0131l\u0131p bir tek yatt\u0131\u011f\u0131 yatak b\u0131rak\u0131l\u0131r. \u0130ki g\u00fcn sonra Hayk e\u015fine; Saint Antuan kilisesinde ba\u015f\u0131m\u0131za gelen felaketler i\u00e7in dua et ve d\u00f6n\u00fc\u015fte Beyo\u011flu\u2019ndan [&hellip;]","og_url":"https:\/\/akunq.net\/tr\/?p=49543","og_site_name":"Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","article_published_time":"2018-11-12T09:10:58+00:00","og_image":[{"width":1024,"height":714,"url":"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-1.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"28 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/akunq.net\/tr\/?p=49543#article","isPartOf":{"@id":"https:\/\/akunq.net\/tr\/?p=49543"},"author":{"name":"admin","@id":"https:\/\/akunq.net\/tr\/#\/schema\/person\/096f1d38a12cce57fb855b485ed24c9e"},"headline":"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi","datePublished":"2018-11-12T09:10:58+00:00","mainEntityOfPage":{"@id":"https:\/\/akunq.net\/tr\/?p=49543"},"wordCount":5586,"commentCount":0,"image":{"@id":"https:\/\/akunq.net\/tr\/?p=49543#primaryimage"},"thumbnailUrl":"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-1.jpg","articleSection":["Haberler","Makaleler","Tarih Sayfalar\u0131","T\u00fcrkiye\u2019de Az\u0131nl\u0131klar"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/akunq.net\/tr\/?p=49543#respond"]}]},{"@type":"WebPage","@id":"https:\/\/akunq.net\/tr\/?p=49543","url":"https:\/\/akunq.net\/tr\/?p=49543","name":"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi","isPartOf":{"@id":"https:\/\/akunq.net\/tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/akunq.net\/tr\/?p=49543#primaryimage"},"image":{"@id":"https:\/\/akunq.net\/tr\/?p=49543#primaryimage"},"thumbnailUrl":"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-1.jpg","datePublished":"2018-11-12T09:10:58+00:00","author":{"@id":"https:\/\/akunq.net\/tr\/#\/schema\/person\/096f1d38a12cce57fb855b485ed24c9e"},"breadcrumb":{"@id":"https:\/\/akunq.net\/tr\/?p=49543#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/akunq.net\/tr\/?p=49543"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/akunq.net\/tr\/?p=49543#primaryimage","url":"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-1.jpg","contentUrl":"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2018\/11\/Varl\u0131k-Vergisi-1.jpg","width":1024,"height":714},{"@type":"BreadcrumbList","@id":"https:\/\/akunq.net\/tr\/?p=49543#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/akunq.net\/tr"},{"@type":"ListItem","position":2,"name":"Kanun g\u00f6mle\u011fi giymi\u015f zul\u00fcm: Varl\u0131k Vergisi"}]},{"@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\/49543","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=49543"}],"version-history":[{"count":1,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts\/49543\/revisions"}],"predecessor-version":[{"id":49547,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/posts\/49543\/revisions\/49547"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=\/wp\/v2\/media\/49546"}],"wp:attachment":[{"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=49543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=49543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/akunq.net\/tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=49543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}