{"id":61225,"date":"2021-01-29T06:20:03","date_gmt":"2021-01-29T11:20:03","guid":{"rendered":"https:\/\/akunq.net\/tr\/?p=61225"},"modified":"2021-01-29T06:23:32","modified_gmt":"2021-01-29T11:23:32","slug":"varlik-vergisi-yoklugun-yolu","status":"publish","type":"post","link":"https:\/\/akunq.net\/tr\/?p=61225","title":{"rendered":"Varl\u0131k Vergisi, yoklu\u011fun yolu"},"content":{"rendered":"

\"\"<\/p>\n

Ohannes K\u0131l\u0131\u00e7da\u011f\u0131<\/strong><\/p>\n

Amac\u0131n s\u00f6ylendi\u011fi gibi sadece vurguncuyu, istif\u00e7iyi, karaborsac\u0131y\u0131 vurmak olmad\u0131\u011f\u0131n\u0131 g\u00f6steren bariz ba\u015fka bir h\u00e2l ise \u015fof\u00f6r, komisyoncu, sekreter, terzi, garson gibi, eme\u011fiyle hayat\u0131n\u0131 kazanan H\u0131ristiyan ve Yahudilere de vergi sal\u0131nm\u0131\u015f olmas\u0131d\u0131r.<\/strong><\/em><\/p>\n

T\u00fcrkiye tarihinde haks\u0131z, hukuksuz, adaletsiz, zalimce olay \u00e7oktur malum. Varl\u0131k Vergisi de bunlardan biri. Ge\u00e7en hafta, Varl\u0131k Vergisi hakk\u0131nda makaleleri ve \u2018Varl\u0131k Vergisi ve T\u00fcrkle\u015ftirme Politikalar\u0131\u2019 adl\u0131 bir kitab\u0131 (\u0130leti\u015fim Yay.) olan Prof. Ayhan Aktar\u2019la bu konuda bir s\u00f6yle\u015fi yapt\u0131k. Bu yaz\u0131da Varl\u0131k Vergisi\u2019nin kimi yanl\u0131\u015f bilinen, kimi hi\u00e7 bilinmeyen ve o s\u00f6yle\u015fide daha geni\u015f\u00e7e ele ald\u0131\u011f\u0131m\u0131z kimi y\u00f6nleri \u00fczerinde durmak istiyorum.<\/p>\n

Varl\u0131k Vergisi en basit h\u00e2liyle, d\u00f6nemin h\u00fck\u00fcmetinin Kas\u0131m 1942 ile Mart 1944 aras\u0131nda uygulamaya koydu\u011fu, k\u00e2\u011f\u0131t \u00fczerinde sava\u015f \u015fartlar\u0131nda kazan\u0131lan \u2018fevkalade kazan\u00e7lar\u0131\u2019 vergilendirmek i\u00e7in koydu\u011fu bir vergi. Ger\u00e7ekten de \u0130kinci D\u00fcnya Sava\u015f\u0131 ortam\u0131n\u0131n getirdi\u011fi, t\u00fcketim mallar\u0131ndaki k\u0131tl\u0131k, h\u00fck\u00fcmetin kar\u015f\u0131l\u0131ks\u0131z para basmas\u0131 y\u00fcz\u00fcnden f\u0131rlayan enflasyon ekonomik bir krize yol a\u00e7m\u0131\u015ft\u0131. Aktar\u2019\u0131n da dedi\u011fi gibi, h\u00fck\u00fcmet hem b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131n\u0131 kapamak, hem kar\u015f\u0131l\u0131ks\u0131z piyasaya s\u00fcr\u00fclen paray\u0131 geri \u00e7ekmek i\u00e7in b\u00f6yle bir vergi d\u00fc\u015f\u00fcn\u00fcr. Fakat, bu i\u015fin sadece bir y\u00fcz\u00fc, hatta g\u00f6r\u00fcnen y\u00fcz\u00fcd\u00fcr.<\/p>\n

Di\u011fer y\u00fczde, Ba\u015fbakan \u015e\u00fckr\u00fc Saraco\u011flu\u2019nun CHP grup toplant\u0131s\u0131nda a\u00e7\u0131k\u00e7a s\u00f6yledi\u011fi \u00fczere Ermeni, Rum ve Yahudileri piyasadan silme, onlar\u0131n yerine T\u00fcrkleri \u2018oturtma\u2019 amac\u0131 vard\u0131r. Nitekim, o s\u0131ralar n\u00fcfusun %2\u2019sinden az\u0131n\u0131 olu\u015fturan gayrim\u00fcslimler, \u015fah\u0131s ve firma baz\u0131nda verginin yakla\u015f\u0131k %90\u2019\u0131n\u0131 \u00f6d\u00fcyor. Gene Ayhan Aktar\u2019\u0131n 28 Aral\u0131k 1942 ila 30 Haziran 1943 tarihlerini kapsayan tapu ar\u015fivinde yapt\u0131\u011f\u0131 \u00e7al\u0131\u015fman\u0131n g\u00f6sterdi\u011fi \u00fczere bu d\u00f6nemde Ermeni, Yahudi ve Rumlar gayrimenkullerini satarken onlar\u0131n satt\u0131klar\u0131n\u0131n %67,7\u2019sini M\u00fcsl\u00fcman vatanda\u015flar, %30\u2019unu ise kamu iktisadi te\u015febb\u00fcsleri, kamu bankalar\u0131, belediyeler, Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc gibi kamu kurumlar\u0131 yani devlet alm\u0131\u015f. Sermaye transferi a\u00e7\u0131k\u00e7a g\u00f6r\u00fcl\u00fcyor.<\/p>\n

Asl\u0131nda sava\u015f sebebiyle vurgunculuk, istif\u00e7ilik, karaborsac\u0131l\u0131k yoluyla zenginle\u015fenlerden h\u00fck\u00fcmetin, T\u00fcrkiye\u2019de veya ba\u015fka yerde, normalin d\u0131\u015f\u0131nda bir vergi almas\u0131 ne akla, ne vicdana ayk\u0131r\u0131. Fakat, Varl\u0131k Vergisi uygulamas\u0131, san\u0131lan\u0131n aksine b\u00f6yle bir vergi de\u011fil. Daha do\u011frusu, bunun \u00e7ok \u00f6tesinde \u00f6zellikleri var. Bir kere, her \u015feyden evvel daha en ba\u015f\u0131ndan m\u00fckellefleri M\u00fcsl\u00fcman-gayrim\u00fcslim diye ay\u0131ran bir zihniyet var (Bunlar\u0131n yan\u0131 s\u0131ra \u2018Ecnebi\u2019 ve \u2018D\u00f6nme\u2019 diye iki kategori daha var ki ba\u015fka dinden \u00f6zellikle de Sabetayc\u0131lar kastedilerek Yahudilikten d\u00f6nm\u00fc\u015f olanlar\u0131n kastederek \u2018D\u00f6nme\u2019 diye bir kategori olu\u015fturulmas\u0131 ba\u015fl\u0131 ba\u015f\u0131na bir g\u00f6sterge.) B\u00f6yle olunca, demek ki as\u0131l mesele varl\u0131kl\u0131 olmak de\u011fil; \u00f6yle olsayd\u0131 M\u00fcsl\u00fcman zenginlerin de ayn\u0131 bi\u00e7im ve derecede vergilendirilmesi gerekirdi. H\u00e2lbuki gayrim\u00fcslimlere yaz\u0131lan vergi otomatik olarak, M\u00fcsl\u00fcmanlar\u0131n katbekat \u00fczerindeydi. Misal, yan yana iki d\u00fckk\u00e2n\u0131 olup ayn\u0131 i\u015fi yapan, cirolar\u0131 birbirine yak\u0131n iki ki\u015fiden T\u00fcrk olana 500 lira vergi yaz\u0131l\u0131rken Yahudi olana 50 bin lira vergi tarh edilmi\u015fti.<\/p>\n

Amac\u0131n s\u00f6ylendi\u011fi gibi sadece vurguncuyu, istif\u00e7iyi, karaborsac\u0131y\u0131 vurmak olmad\u0131\u011f\u0131n\u0131 g\u00f6steren bariz ba\u015fka bir h\u00e2l ise \u015fof\u00f6r, komisyoncu, sekreter, terzi, garson gibi, eme\u011fiyle hayat\u0131n\u0131 kazanan H\u0131ristiyan ve Yahudilere de vergi sal\u0131nm\u0131\u015f olmas\u0131d\u0131r. \u00dcstelik, bu \u00f6yle istisna denebilecek bir topluluk da de\u011fildir. \u00dccretli veya dar gelirli olup da kendisine Varl\u0131k Vergisi \u00e7\u0131kar\u0131lan gayrim\u00fcslimlerin say\u0131s\u0131 26 bin civar\u0131ndad\u0131r. Bu kesimden olup da vergi sal\u0131nan bir T\u00fcrk-M\u00fcsl\u00fcman yoktur. Bu kesimden sadece gayrim\u00fcslimlere vergi tarh edilmi\u015ftir. Yani, ad\u0131 \u2018varl\u0131k\u2019 vergisi olsa da sadece varl\u0131kl\u0131lardan al\u0131nmam\u0131\u015ft\u0131r. Bu da verginin, bug\u00fcn bile onu savunmak i\u00e7in ileri s\u00fcr\u00fclen gerek\u00e7esini, ba\u015fka bir deyi\u015fle verginin kendi hik\u00e2yesini ge\u00e7ersiz k\u0131lar.<\/p>\n

Buradaki el \u00e7abuklu\u011fu, t\u00fcm karaborsac\u0131lar\u0131, vurguncular\u0131 gayrim\u00fcslim, t\u00fcm gayrim\u00fcslimleri de karaborsac\u0131 gibi g\u00f6stermekti ve burada ba\u015frol\u00fc h\u00fck\u00fcmetten \u00e7ok bas\u0131n oynam\u0131\u015f. Yazar\u0131yla, \u00e7izeriyle \u201cmisafirperverli\u011fimizi istismar ederek memleketin kan\u0131n\u0131 emen yabanc\u0131lar\u201d imaj\u0131n\u0131 k\u00f6r\u00fcklemi\u015fler. (Dikkatinizi \u00e7ekerim, burada \u2018misafir\u2019 denenler bu topraklar\u0131n binlerce y\u0131ll\u0131k sakinleri.) Ahmet Emin Yalman, Zekeriya Sertel, Refik Halit Karay, Peyami Safa gibi ba\u015fka konularda kolayca hemfikir olamayacak kalemler Varl\u0131k Vergisi ba\u011flam\u0131nda H\u0131ristiyan ve Yahudi kar\u015f\u0131tl\u0131\u011f\u0131 konusunda kolayca bir araya gelmi\u015fler. Acaba bunlar, yukar\u0131da s\u00f6yledi\u011fimiz gibi emek\u00e7i gayrim\u00fcslimlerden de bu verginin al\u0131nd\u0131\u011f\u0131n\u0131 bilmiyorlar m\u0131yd\u0131? Biliyorlard\u0131 da umursam\u0131yorlar m\u0131yd\u0131 veya onlar\u0131 da m\u0131 \u2018hak ettiler\u2019 diye de\u011ferlendiriyorlard\u0131?<\/p>\n

Bug\u00fcn akl\u0131 ba\u015f\u0131nda, ahlak\u0131n\u0131 ve insaf\u0131n\u0131 yitirmemi\u015f herkes hukuk d\u00fczeni a\u00e7\u0131s\u0131ndan vahim yerde oldu\u011fumuzu g\u00f6r\u00fcyor ve s\u00f6yl\u00fcyor. Peki, hukuk katlinin \u00f6nc\u00fclleri yok muydu? Olmaz olur mu\u2026 Hukuk ba\u015fka \u015feylerin yan\u0131 s\u0131ra, bir k\u00fclt\u00fcr i\u015fi ayn\u0131 zamanda ve burada net bir devaml\u0131l\u0131k \u00e7izgisi var. \u015e\u00f6yle ki, Varl\u0131k Vergisi hukuksuzluk, keyfilik k\u00fclt\u00fcr\u00fcn\u00fc besleyen \u00f6nc\u00fcl vakalardan biri. Hepimiz KHK rejiminden \u015fik\u00e2yet\u00e7iyiz ama bunun evveliyat\u0131 var, her \u015feyi hepten yeni zannetmeyelim. Varl\u0131k Vergisi\u2019nde tarh edilen miktara itiraz i\u00e7in dava yolu kapat\u0131lm\u0131\u015ft\u0131, \u00f6rne\u011fin. Biz bug\u00fcn \u2018aranan\u2019 bir ki\u015finin bulunamamas\u0131 durumunda yak\u0131nlar\u0131n\u0131n g\u00f6zalt\u0131na al\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcyor ve itiraz ediyoruz. Varl\u0131k Vergisi\u2019nde bir ki\u015fi vergi \u2018borcunu\u2019 \u00f6deyemezse o ki\u015finin yaln\u0131z e\u015finin de\u011fil, yeti\u015fkin \u00e7ocuklar\u0131n\u0131n, anne-babas\u0131n\u0131n, karde\u015flerinin de mallar\u0131na el konabiliyordu.<\/p>\n

Biz bug\u00fcn hukuki ve idari keyfilikten, iki sat\u0131rl\u0131k kararnamelerle i\u015f g\u00f6r\u00fclmesinden de \u015fik\u00e2yet ediyoruz, de\u011fil mi? Varl\u0131k Vergisi i\u00e7in ilk \u00e7\u0131kan kanunda, 55 ya\u015f \u00fcst\u00fcndekilerin \u00e7al\u0131\u015fma kamp\u0131na g\u00f6nderilemeyece\u011fi h\u00fckm\u00fc var (Burada s\u00f6ylemedik ama evet, borcunu \u00f6de(ye)meyenler \u00e7al\u0131\u015fma kamp\u0131na g\u00f6nderildiler.) Daha sonra, vergiyi a\u00e7\u0131k\u00e7a ele\u015ftirme \u2018c\u00fcret\u2019ini g\u00f6steren ama 55 ya\u015f\u0131ndan b\u00fcy\u00fck olan iki Yahudi avukat\u0131 da \u00e7al\u0131\u015fma kamp\u0131na g\u00f6nderebilmek i\u00e7in hemen bir Bakanlar Kurulu kararnamesi \u00e7\u0131kar\u0131p, 55 ya\u015f\u0131ndan ya\u015fl\u0131 olanlar\u0131n da kampa g\u00f6nderilmesi kural\u0131n\u0131 getiriyorlar.
\nDaha anlat\u0131lacak \u00e7ok \u015fey var ama neden tarih\u00ee g\u00fcnahlarla y\u00fczle\u015fmeden bug\u00fcn\u00fc de d\u00fczeltemeyece\u011fimiz anla\u015f\u0131lm\u0131\u015ft\u0131r san\u0131r\u0131m.<\/p>\n

Agos<\/a><\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Ohannes K\u0131l\u0131\u00e7da\u011f\u0131 Amac\u0131n s\u00f6ylendi\u011fi gibi sadece vurguncuyu, istif\u00e7iyi, karaborsac\u0131y\u0131 vurmak olmad\u0131\u011f\u0131n\u0131 g\u00f6steren bariz ba\u015fka bir h\u00e2l ise \u015fof\u00f6r, komisyoncu, sekreter, terzi, garson gibi, eme\u011fiyle hayat\u0131n\u0131 kazanan H\u0131ristiyan ve Yahudilere de vergi sal\u0131nm\u0131\u015f olmas\u0131d\u0131r. T\u00fcrkiye tarihinde haks\u0131z, hukuksuz, adaletsiz, zalimce olay \u00e7oktur malum. Varl\u0131k Vergisi de bunlardan biri. Ge\u00e7en hafta, Varl\u0131k Vergisi hakk\u0131nda makaleleri ve \u2018Varl\u0131k […]<\/p>\n","protected":false},"author":7,"featured_media":61226,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,70,20,53],"tags":[],"class_list":["post-61225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haberler","category-makaleler","category-tarih-sayfalari","category-turkiyede-azinliklar"],"yoast_head":"\nVarl\u0131k Vergisi, yoklu\u011fun yolu - 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=61225\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Varl\u0131k Vergisi, yoklu\u011fun yolu - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\" \/>\n<meta property=\"og:description\" content=\"Ohannes K\u0131l\u0131\u00e7da\u011f\u0131 Amac\u0131n s\u00f6ylendi\u011fi gibi sadece vurguncuyu, istif\u00e7iyi, karaborsac\u0131y\u0131 vurmak olmad\u0131\u011f\u0131n\u0131 g\u00f6steren bariz ba\u015fka bir h\u00e2l ise \u015fof\u00f6r, komisyoncu, sekreter, terzi, garson gibi, eme\u011fiyle hayat\u0131n\u0131 kazanan H\u0131ristiyan ve Yahudilere de vergi sal\u0131nm\u0131\u015f olmas\u0131d\u0131r. T\u00fcrkiye tarihinde haks\u0131z, hukuksuz, adaletsiz, zalimce olay \u00e7oktur malum. Varl\u0131k Vergisi de bunlardan biri. 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T\u00fcrkiye tarihinde haks\u0131z, hukuksuz, adaletsiz, zalimce olay \u00e7oktur malum. Varl\u0131k Vergisi de bunlardan biri. 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