{"id":65998,"date":"2021-12-02T04:14:07","date_gmt":"2021-12-02T09:14:07","guid":{"rendered":"https:\/\/akunq.net\/tr\/?p=65998"},"modified":"2021-12-02T04:14:07","modified_gmt":"2021-12-02T09:14:07","slug":"ucuncu-varlik-vergisi-faciasi","status":"publish","type":"post","link":"https:\/\/akunq.net\/tr\/?p=65998","title":{"rendered":"\u00dc\u00e7\u00fcnc\u00fc Varl\u0131k Vergisi Facias\u0131"},"content":{"rendered":"
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Bask\u0131n Oran\u00a0<\/a> <\/span><\/span><\/strong><\/div>\n
\u0130\u015fin p\u00fcf noktas\u0131 \u015furadad\u0131r ki, verginin esas amac\u0131 Gayrim\u00fcslimleri tasfiye etmektir. Bunun i\u00e7in, yasa metninde tek kelimeyle bile ge\u00e7meyen 4\u2019l\u00fc bir kategori uygulanacakt\u0131r: M (M\u00fcsl\u00fcman), G (Gayrim\u00fcslim), D (D\u00f6nmeler) ve E (Ecnebiler). Yabanc\u0131 b\u00fcy\u00fckel\u00e7iliklerin bask\u0131lar\u0131 sonucunda E cetveli es ge\u00e7ilecektir, D\u2019lere ise G muamelesi yap\u0131lacakt\u0131r.<\/span><\/strong><\/em><\/div>\n
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Kas\u0131m ay\u0131, T\u00fcrkiye Cumhuriyeti (T.C.) tarihinin en b\u00fcy\u00fck\u00a0resm\u00ee<\/strong>\u00a0y\u00fczkaras\u0131 olan 1942 Varl\u0131k Vergisi\u2019nin 79. y\u0131ld\u00f6n\u00fcm\u00fc. Hay\u0131rl\u0131 olsun.<\/p>\n

Bu konudaki\u00a0facialar\u0131n ilki<\/strong>, Kas\u0131m 1942\u2019de kabul edilerek T\u00fcrkiye\u2019de Gayrim\u00fcslim vatanda\u015ftan M\u00fcsl\u00fcman vatanda\u015fa en b\u00fcy\u00fck\u00a0sermaye transferini<\/strong>\u00a0ger\u00e7ekle\u015ftiren Varl\u0131k Vergisi\u2019nin bizzat kendisiydi.<\/p>\n

\u0130kincisi<\/strong>, yasan\u0131n uygulanmas\u0131nda (kendi deyi\u015fiyle \u201cen gen\u00e7 m\u00fcfetti\u015f\u201d olarak) g\u00f6rev alan, bu Ocak ay\u0131nda kaybetti\u011fimiz M\u00fclkiyeli b\u00fcy\u00fc\u011f\u00fcm Cahit Kayra\u2019n\u0131n (Tarih\u00e7i kitabevi, 2011)\u00a0Sava\u015f, T\u00fcrkiye, Varl\u0131k Vergisi<\/em>\u00a0kitab\u0131 oldu.<\/p>\n

\u00dc\u00e7\u00fcnc\u00fcs\u00fc<\/strong>\u00a0de, bu rezaleti bunca bilgiyi edinip 79 y\u0131l sonra bile \u201csava\u015f i\u00e7inde devlete para laz\u0131md\u0131\u201d mealinde ge\u00e7en hafta savunabilen (benim \u015fu anda tespit edebildi\u011fim kadar\u0131yla) iki giri\u015fim. S\u0131rayla gidelim.<\/p>\n

***<\/p>\n

Birinci facia\u2019y\u0131<\/strong>\u00a0yani vergiyi \u00e7ok \u00f6zetle vereyim:<\/p>\n

Bu konudaki temel eser, zaman\u0131n M\u00fclkiyeli \u0130stanbul Defterdar\u0131 Faik \u00d6kte\u2019nin \u201cVarl\u0131k Vergisi Facias\u0131\u201d\u00a0kitab\u0131d\u0131r\u00a0<\/a>. \u00d6denecek miktar b\u00fcrokrat\u0131n iki duda\u011f\u0131 aras\u0131ndad\u0131r, itiraz\u0131-temyizi yoktur, 15 g\u00fcn i\u00e7inde tarh edilir (miktar\u0131 belirlenir), 15 g\u00fcn sonra tahsile gidilir. M\u00fckellef bunu izleyen 15 g\u00fcn i\u00e7inde de \u00f6deyemezse ta\u015f\u0131nmazlar\u0131 (beraber oturdu\u011fu akrabalar\u0131n\u0131nki de dahil) i\u00e7indeki e\u015fyalarla birlikte haczedilerek sat\u0131l\u0131r. Bu da borcu \u00f6demeye yetmezse m\u00fckellef bedenen \u00e7al\u0131\u015ft\u0131r\u0131l\u0131r ve alaca\u011f\u0131 \u00fccretin yar\u0131s\u0131 bor\u00e7lar\u0131na mahsup edilir.<\/p>\n

Kitaptaki hesaba g\u00f6re, \u00f6rne\u011fin 100.000 lira bor\u00e7la \u00e7al\u0131\u015ft\u0131rma kamp\u0131nda 2 lira g\u00fcndelikle \u00e7al\u0131\u015ft\u0131r\u0131lan bir m\u00fckelleften kesilen 1 lirayla o m\u00fckellef bu borcu 250 y\u0131lda \u00f6deyebilecektir (s. 57). Kald\u0131 ki, Gayrim\u00fcslim m\u00fckelleflerin \u00e7ok b\u00fcy\u00fck \u00e7o\u011funlu\u011funa y\u00fcz binlerce liral\u0131k vergi tarh edilmi\u015ftir.<\/p>\n

Nazilerin t\u00fcm Avrupa\u2019y\u0131 i\u015fgal etti\u011fi sava\u015f, ola\u011fan\u00fcst\u00fc ve korkun\u00e7 bir d\u00f6nemdir. Ola\u011fan\u00fcst\u00fc tedbirlerin al\u0131nmas\u0131 anla\u015f\u0131lacak bir husustur. Fakat i\u015fin p\u00fcf noktas\u0131 \u015furadad\u0131r ki,\u00a0verginin esas amac\u0131 Gayrim\u00fcslimleri tasfiye etmektir<\/strong>.<\/p>\n

Bunun i\u00e7in,\u00a0yasa metninde tek kelimeyle bile ge\u00e7meyen 4\u2019l\u00fc bir kategori uygulanacakt\u0131r:<\/strong>\u00a0M (M\u00fcsl\u00fcman), G (Gayrim\u00fcslim), D (D\u00f6nmeler) ve E (Ecnebiler)<\/strong>. Yabanc\u0131 b\u00fcy\u00fckel\u00e7iliklerin bask\u0131lar\u0131 sonucunda E cetveli es ge\u00e7ilecektir, D\u2019lere ise G muamelesi yap\u0131lacakt\u0131r.<\/p>\n

Vergi tarh\u0131, takdir komisyonlar\u0131n\u0131n iki duda\u011f\u0131 aras\u0131nda bulundu\u011fu i\u00e7in\u00a0G\u00a0<\/strong>ve\u00a0D<\/strong>\u2019lere tamamen keyf\u00ee olarak y\u00fcklenen vergi, ayn\u0131 zenginlikteki\u00a0M<\/strong>\u2019lerden ki\u015fi ba\u015f\u0131 al\u0131nan\u0131n\u00a02 il\u00e2 2,5 kat\u0131 olmu\u015ftur<\/strong>. Evini ve e\u015fyalar\u0131n\u0131 satt\u0131\u011f\u0131 halde \u00f6deyemeyenler, ki bunlar\u0131n tamam\u0131 Gayrim\u00fcslimdir, kafileler halinde toplam 1.400 ki\u015fi olarak Sivrihisar\u2019a ve \u00f6zellikle de Erzurum A\u015fkale\u2019ye yol in\u015faat\u0131 i\u00e7in ta\u015f k\u0131rmaya yollanm\u0131\u015flard\u0131r. T\u00fcm\u00fc Gayrim\u00fcslim, \u00e7o\u011fu da ileri ya\u015fta olan bu \u0130stanbullu insanlardan 25\u2019i zor ko\u015fullara dayanamayarak oralarda \u00f6lecektir.<\/p>\n

Olay\u0131n mimar\u0131, ayl\u0131k resm\u00ee dergi\u00a0Ay\u0131n Tarihi<\/em>\u2019ne g\u00f6re (no. 105, A\u011fustos 1942) kanunun kabul\u00fcnden 13 hafta \u00f6nce 5 A\u011fustos 1942\u2019de okudu\u011fu h\u00fck\u00fcmet program\u0131nda ideolojisini \u015f\u00f6yle a\u00e7\u0131klam\u0131\u015f olan, benim babam\u0131n \u00d6demi\u015f\u2019ten yak\u0131n arkada\u015f\u0131,\u00a0Ba\u015fbakan \u015e\u00fckr\u00fc Saraco\u011flu<\/strong>\u2019dur:<\/p>\n

\u201cBiz T\u00fcrk\u2019\u00fcz, T\u00fcrk\u00e7\u00fcy\u00fcz ve daima T\u00fcrk\u00e7\u00fc kalaca\u011f\u0131z. (Bravo sesleri). Bizim i\u00e7in T\u00fcrk\u00e7\u00fcl\u00fck bir kan meselesi oldu\u011fu kadar ve laakal\u00a0<\/strong>[en az\u0131ndan]\u00a0o kadar bir vicdan ve k\u00fclt\u00fcr meselesidir.\u201d<\/strong><\/p>\n

Ba\u015fbakan\u2019da terminoloji \u00e7ok a\u00e7\u0131kt\u0131r:\u00a0M\u00fcsl\u00fcman vatanda\u015flar \u201cT\u00fcrk\u201d, Gayrim\u00fcslim vatanda\u015flar \u201cmisafir\u201ddir<\/strong>.\u00a0\u00a0Kendisinin 16.01.1943 tarihli Times\u2019a verdi\u011fi deme\u00e7te \u201cBizim misafirperverli\u011fimizden faydalanarak zengin oldular<\/strong>\u201d (Ay\u0131n Tarihi,\u00a0<\/span><\/em>No. 110, Ocak 1943)\u00a0<\/em><\/span>diye and\u0131\u011f\u0131 insanlar, biz T\u00fcrkler 1071\u2019de gelmeden \u00f6nce Anadolu\u2019da as\u0131rlard\u0131r ya\u015famakta olan insanlar\u0131n torunlar\u0131d\u0131r.<\/p>\n

Hatta, Gayrim\u00fcslimler \u201cyabanc\u0131<\/strong>\u201dd\u0131r. Prof. Ayhan Aktar\u2019\u0131n \u015fu s\u0131ralarda geni\u015fletilmi\u015f 14. bask\u0131s\u0131n\u0131 yapan\u00a0Varl\u0131k Vergisi ve \u201cT\u00fcrkle\u015ftirme\u201d Politikalar\u0131<\/em>\u00a0kitab\u0131n\u0131n elimdeki bask\u0131s\u0131nda (s. 148) Trabzon Mebusu F. A. Barut\u00e7u\u2019nun an\u0131lar\u0131ndan aktar\u0131ld\u0131\u011f\u0131 kadar\u0131yla, Saraco\u011flu kanunu TBMM\u2019ye \u015f\u00f6yle tan\u0131tmaktad\u0131r:<\/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<\/strong>.”<\/p>\n

Bug\u00fcn\u00fcn tabiriyle \u201culusalc\u0131\u201d Ba\u015fbakan\u2019\u0131n amac\u0131n\u0131n, piyasadaki fazla paray\u0131 emmek g\u00f6r\u00fcn\u00fcm\u00fc alt\u0131nda, mallar\u0131n\u0131 yok pahas\u0131na satmak zorunda kalacak\u00a0G\u2019leri iflas ettirmek<\/strong>\u00a0oldu\u011fu, Defterdar F. \u00d6kte\u2019yle aralar\u0131nda ge\u00e7en konu\u015fmada da g\u00f6r\u00fclmektedir (s. 52). \u00d6kte, \u201cM\u00fckelleflerin bu [cok k\u0131sa] m\u00fcddette likid para bulamamalar\u0131ndan endi\u015fe ediyorum\u201d demi\u015ftir. Cevap \u015f\u00f6yledir: \u201cFiyat hakk\u0131nda emellerimiz tahakkuk ettikten sonra, sana istedi\u011fin m\u00fchletleri verece\u011fim<\/strong>\u201d.<\/p>\n

Fiyat hakk\u0131ndaki \u201cemeller tahakkuk ettikten\u201d, yani hara\u00e7 mezat sat\u0131lan az\u0131nl\u0131k mallar\u0131 \u201cT\u00fcrklerin\u201d eline ge\u00e7tikten sonra, 23 A\u011fustos 1942 \u2013 2 \u015eubat 1943\u00a0Stalingrad\u2019daki<\/strong>\u00a0feci Nazi yenilgisinin ve \u00fcnl\u00fc gazeteci Cyrus Sulzberger\u2019in 9-13 Eyl\u00fcl yaz\u0131 dizisinin de etkisiyle 17 Eyl\u00fcl 1943\u2019te toplanan TBMM, 4501 s. yasayla, hen\u00fcz tahsil edilmemi\u015f bor\u00e7lar\u0131n silinmesine karar verir. Aral\u0131k ba\u015f\u0131nda, cal\u0131\u015ft\u0131rma kamplar\u0131ndakiler sal\u0131verilir.<\/p>\n

Bu arada, 18.000.000 M\u00fcsl\u00fcman\u2019\u0131n ve 300.000 Gayrim\u00fcslimin ya\u015fad\u0131\u011f\u0131 \u00fclkede, vergilerini \u00f6demek i\u00e7in 543 m\u00fclk sat\u0131\u015fa \u00e7\u0131kar\u0131lm\u0131\u015f, M\u00fcsl\u00fcmanlar 10 m\u00fclk ve Gayrim\u00fcslimler de 530 m\u00fclk satm\u0131\u015ft\u0131r. Bu ta\u015f\u0131nmazlar\u0131n 486\u2019s\u0131n\u0131 M\u00fcsl\u00fcmanlar sat\u0131n\u00a0al\u0131r\u00a0<\/a>.<\/p>\n

***<\/p>\n

\u0130kinci facia\u2019ya<\/strong>\u00a0ge\u00e7elim. Varl\u0131k Vergisi\u2019ni mazur g\u00f6steren \u00e7e\u015fitli yaz\u0131lar yay\u0131nlanm\u0131\u015ft\u0131r ama bunlardan en \u015fa\u015f\u0131rt\u0131c\u0131s\u0131, Cahit Kayra\u2019n\u0131n\u00a0Sava\u015f, T\u00fcrkiye, Varl\u0131k Vergisi\u00a0<\/em>(Tarih\u00e7i kitabevi, 2011) adl\u0131 kitab\u0131d\u0131r.<\/p>\n

1974\u2019te B. Ecevit h\u00fck\u00fcmetinde Enerji ve Tabii Kaynaklar Bakanl\u0131\u011f\u0131 yapm\u0131\u015f olan ve kitab\u0131n\u0131n 116. sayfas\u0131ndaki dipnotta bizzat yazd\u0131\u011f\u0131na g\u00f6re 2001 y\u0131l\u0131nda\u00a0Cumhuriyet\u00a0<\/em>gazetesinde bu verginin\u00a0\u0131rk\u00e7\u0131<\/strong>\u00a0oldu\u011funu s\u00f6ylemi\u015f olan Cahit Kayra, on y\u0131l sonra bu konuda b\u00fct\u00fcn bildiklerimizi s\u0131f\u0131rlayan bir iddia ileri s\u00fcrmektedir:<\/p>\n

\u201cM\u00fcsl\u00fcmanlar, Gayrim\u00fcslimlerden daha fazla vergilendirilmi\u015ftir.\u00a0<\/strong>M\u2019ler ki\u015fi ba\u015f\u0131na 6.102 TL, G\u2019ler ise 5.326 TL \u00f6demi\u015ftir<\/span><\/strong>\u201d<\/strong><\/p>\n

Okuyunca nas\u0131l \u015fa\u015f\u0131rd\u0131m, anlatamam. Oturup b\u00fct\u00fcn tablolar\u0131 g\u00f6zden ge\u00e7irdim. Kendime g\u00fcvenemedim, bir de Ayhan\u2019a (Aktar) sordum. Me\u011fer fevkalade basitmi\u015f mesele: Kayra, bir istatistik\u00e7inin asla yapmamas\u0131 gereken bir \u015feyi yapm\u0131\u015f:<\/p>\n

\u00d6nce gerek G\u2019lerin gerekse M\u2019lerin, gelir d\u00fczeyi a\u00e7\u0131s\u0131ndan asla bir araya getirilemeyecek kadar farkl\u0131 olan alt gruplar\u0131n\u0131n vergilerini toplam\u0131\u015f, arkas\u0131ndan G ve M\u2019nin m\u00fckellef say\u0131lar\u0131n\u0131 toplam\u0131\u015f, sonra bunlar\u0131 birbirine b\u00f6lm\u00fc\u015f.<\/p>\n

Olay\u0131n inan\u0131lmazl\u0131\u011f\u0131 da burada patlamakta. \u00c7\u00fcnk\u00fc G\u2019deki \u00e7ok kalabal\u0131k 2 m\u00fckellef alt grubunun\u00a0M\u2019de kar\u015f\u0131l\u0131\u011f\u0131 yok<\/strong>. Yani Ba\u015fbakan Saraco\u011flu\u2019nun emriyle\u00a0G<\/strong>\u00a0grubundaki \u201cSeyyar Sat\u0131c\u0131lar<\/strong>\u201d ile \u201cHizmet Erbab\u0131<\/strong>\u201d alt gruplar\u0131 vergiye dahil edilmi\u015f, ama bu iki\u00a0M<\/strong>\u00a0alt grubu vergiden muaf tutulmu\u015f.<\/p>\n

Bu iki grubun toplam m\u00fckellef say\u0131s\u0131, 26.404. Yani, \u0130stanbul\u2019daki 62.575 Varl\u0131k Vergisi m\u00fckellefinin tam y\u00fczde 42\u2019si! Tabii, G\u2019nin toplam vergisini bu kalabal\u0131k say\u0131ya b\u00f6l\u00fcnce G\u2019nin \u00f6dedi\u011fi ki\u015fi ba\u015f\u0131na vergi M\u2019ninkinden d\u00fc\u015f\u00fck \u00e7\u0131k\u0131yor. \u201c\u0130statistiklere \u00e7ok g\u00fczel yalan s\u00f6yletilir\u201d s\u00f6z\u00fcn\u00fcn m\u00fcmtaz \u00f6rneklerinden biri. Ben Aktar\u2019\u0131n s. 154\u2019de \u00d6kte\u2019den aktard\u0131\u011f\u0131 alt gruplar\u0131 teker teker hesaplad\u0131m, kitap \u00e7\u0131kar \u00e7\u0131kmaz 27.03.2011 tarihli\u00a0Radikal<\/em>\u2019de de\u00a0yazd\u0131m<\/a>, bak\u0131n\u0131z sonu\u00e7 nas\u0131l:<\/p>\n

Fevkalade M\u00fckellefler: (M<\/strong>): 17.294.549 TL : 460 ki\u015fi = 37.596 TL. (G<\/strong>): 189.969.980 TL : 2563 ki\u015fi = 74.120 TL.\u00a0Sonu\u00e7: G\u2019ler M\u2019lere g\u00f6re burada ki\u015fi ba\u015f\u0131 % 197 daha fazla \u00f6demi\u015fler (yakla\u015f\u0131k 2 kat\u0131).<\/strong><\/p>\n

Beyannameli M\u00fckellefler: (M<\/strong>): 3.128.310 TL : 924 ki\u015fi = 3.385 TL. (G<\/strong>): 10.364.466 TL\u00a0\u00a0: 1259 ki\u015fi = 8. 232 TL.\u00a0Sonu\u00e7: G\u2019ler M\u2019lere g\u00f6re burada ki\u015fi ba\u015f\u0131 % 243 daha fazla \u00f6demi\u015fler (yakla\u015f\u0131k 2,5 kat\u0131).<\/strong><\/p>\n

Esnaf ve t\u00fcccar: (M<\/strong>): 4.055.100 TL : 2589 ki\u015fi = 1.566; (G<\/strong>): 72.811.850 TL : 24.151 ki\u015fi = 3.014 TL.\u00a0Sonu\u00e7: G\u2019ler M\u2019lere g\u00f6re burada ki\u015fi ba\u015f\u0131 % 192 daha fazla \u00f6demi\u015fler (yakla\u015f\u0131k 2 kat\u0131)<\/strong>.<\/p>\n

\u0130kinci facia konusunda daha ne yazay\u0131m ki; bilmek isteyen herkes her \u015feyi biliyor. Ba\u015fkalar\u0131n\u0131n bilmedi\u011fi bi\u015feyi ekleyeyim sadece. Misafir odam\u0131zda duvar boyunda Atat\u00fcrk ve \u0130n\u00f6n\u00fc resimleri bulunduran, \u00e7ok sert Kemalist, CHP milletvekili, 1890 do\u011fumlu babam Ekrem Oran\u2019\u0131n bi vesileyle evimizde s\u00f6yledi\u011fi bi\u015feyi:<\/p>\n

\u201cHaks\u0131zl\u0131klar yap\u0131ld\u0131. G\u00f6ztepe\u2019de kepenk ya\u011flayan bir Yahudi\u2019yi ya\u011fc\u0131 yazd\u0131lar. Bir Yahudi bakkal vard\u0131, iki kavanoz akide \u015fekeri de vard\u0131, onu pastane yazd\u0131lar. \u0130kisi de peri\u015fan oldu<\/strong>\u201d.<\/p>\n

***<\/p>\n

\u00dc\u00e7\u00fcnc\u00fc facia\u2019ya<\/strong>\u00a0gelince.<\/p>\n

Varl\u0131k Vergisi konusunda bug\u00fcne kadar anlat\u0131lmayan kalmad\u0131. F. \u00d6kte\u2019nin 1947\u2019de yaz\u0131lan ve ancak 1951\u2019de yay\u0131nlanan temel eserinden sonra \u00f6zellikle 90\u2019lar\u0131n sonundan bu yana aralar\u0131nda R\u0131dvan Akar, R\u0131fat Bali, Ayhan Aktar, Samim Akg\u00f6n\u00fcl, \u00c7a\u011fatay Okutan, Sait \u00c7etino\u011flu, \u0130lksen Din\u00e7t\u00fcrk, Muhammet G\u00fc\u00e7l\u00fc gibi isimler de bulunan ara\u015ft\u0131rmac\u0131lar yaz\u0131lmad\u0131k \u015fey b\u0131rakmad\u0131lar. Ama buna ra\u011fmen \u015fu g\u00fcnlerde h\u00e2l\u00e2 mazur g\u00f6sterme yaz\u0131lar\u0131 \u00e7\u0131kabiliyor.<\/p>\n

Bunlardan birini anlamak belki m\u00fcmk\u00fcn, \u00e7\u00fcnk\u00fc Ba\u015fbakan Saraco\u011flu\u2019nun torunu merhum dedesini savunuyor. 1987-93 aras\u0131 Merkez Bankas\u0131 ba\u015fkanl\u0131\u011f\u0131n\u0131 yapm\u0131\u015f olan R\u00fc\u015fd\u00fc Saraco\u011flu\u2019nu Herk\u00fcl Millas\u2019\u0131n son\u00a0makalesinden\u00a0<\/a>\u00a0okuyoruz:<\/p>\n

\u201cSenelerce Osmanl\u0131n\u0131n kayna\u011f\u0131n\u0131 yiyenler bir g\u00fcn Cumhuriyet\u2019te bunun vergisini vermeliler de\u011fil mi? Baz\u0131lar\u0131 A\u015fkale\u2019ye gidecekse gitsinler. Neticede\u00a0buras\u0131\u00a0<\/a>Yunanistan de\u011fil T\u00fcrkiye Cumhuriyeti.\u201d<\/p>\n

Anlamas\u0131 daha g\u00fc\u00e7 olan bir yaz\u0131 daha var. 21.11.2021 tarihli\u00a0Cumhuriyet<\/em>\u2019in Olaylar ve G\u00f6r\u00fc\u015fler s\u00fctununda \u00e7\u0131kan, Ba\u015fkent \u00dcniversitesi\u2019nden bir ki\u015finin, muhtemelen bir akademisyenin, \u201cVarl\u0131k Vergisi Ger\u00e7e\u011fi\u201d adl\u0131\u00a0yaz\u0131s\u0131\u00a0<\/a>. E\u011fer kendisi akademisyen ise, olay daha vahim. Konuda bunca literat\u00fcr \u00e7\u0131km\u0131\u015fken arkada\u015f 2 tane dipnot vermi\u015f, ikisi de Cahit Kayra\u2019n\u0131n kitab\u0131na. \u00c7ok tipik \u015feyler s\u00f6yl\u00fcyor:<\/p>\n

\u201cBu d\u00f6nem, \u0130kinci D\u00fcnya Sava\u015f\u0131\u2019nda 70 milyondan fazla insan\u0131n hayat\u0131n\u0131 kaybetti\u011fi, ya\u015famla \u00f6l\u00fcm aras\u0131nda karar vermek zorunda olan h\u00fck\u00fcmetin,\u00a0din ve \u0131rk ayr\u0131m\u0131 yapmadan t\u00fcm vatanda\u015flar\u0131ndan kazan\u00e7lar\u0131na\u00a0<\/strong>g\u00f6re \u00e7ok y\u00fcksek vergiler istemek zorunda kald\u0131\u011f\u0131 bir d\u00f6nemdir. Al\u0131nan di\u011fer vergilerin hi\u00e7birinden bahsetmeden\u00a0Varl\u0131k Vergisi\u2019ni gayri m\u00fcslimlere kar\u015f\u0131 \u0131rk\u00e7\u0131 bir politika oldu\u011funu s\u00f6yleyerek yarg\u0131lamak olduk\u00e7a<\/strong>\u00a0yanl\u0131\u015f ve yanl\u0131 bir yakla\u015f\u0131md\u0131r.<\/p>\n

\u201c<\/strong>Bu vergiler toplan\u0131rken birtak\u0131m hak ihlali ve yanl\u0131\u015f uygulamalar\u0131n oldu\u011fu da do\u011frudur. Ancak\u00a0bu ihlaller genel bir politikan\u0131n sonucu de\u011fil, bireysel hatalar\u0131n sonu\u00e7lar\u0131d\u0131r.\u00a0<\/strong>\u00c7\u00fcnk\u00fc d\u00f6nem sava\u015f d\u00f6nemidir, hatalar\u0131nolmas\u0131 ve bunlar\u0131n denetiminde ya\u015fanan sorunlar o y\u0131llar i\u00e7in\u00a0olduk\u00e7a<\/strong>\u00a0normaldir.\u201d<\/p>\n

***<\/p>\n

Tabii, \u015fu da var. Bizzat kendim, Gayrim\u00fcslimlere yap\u0131l\u0131verenlerden hi\u00e7 haberdar olmad\u0131\u011f\u0131m ve ayr\u0131ca olaylara maalesef sadece\u00a0s\u0131n\u0131fsal a\u00e7\u0131dan<\/strong>\u00a0\u00a0bakt\u0131\u011f\u0131m\u00a0<\/a>bir d\u00f6nemde, asistanl\u0131\u011f\u0131m\u0131n ilk y\u0131l\u0131nda (1969) yay\u0131nlad\u0131\u011f\u0131m doktora seminerinde F. \u00d6kte\u2019nin \u201cVarl\u0131k Vergisi\u2019ni do\u011furan sebepler aras\u0131nda \u0131rk\u00e7\u0131l\u0131k da yer al\u0131r<\/strong>\u201d s\u00f6z\u00fcn\u00fc al\u0131nt\u0131lad\u0131\u011f\u0131m halde, vergiyi \u201cB\u00fcrokrasinin gittik\u00e7e g\u00fc\u00e7lenen burjuvaziyle yapt\u0131\u011f\u0131 m\u00fccadele<\/strong>\u201d diye\u00a0yorumlam\u0131\u015ft\u0131m\u00a0<\/a>.<\/p>\n

Asistanl\u0131\u011f\u0131m\u0131n ilk y\u0131l\u0131 idi ve 24 ya\u015f\u0131ndayd\u0131m.<\/p>\n

\u201cOlduk\u00e7a\u201d kuvvetle umuyorum ki Ba\u015fkent \u00dcniversitesi\u2019nden Artun Day\u0131o\u011flu arkada\u015f da \u015fu anda \u00e7ok ama \u00e7ok gen\u00e7tir\u2026<\/p>\n

http:\/\/www.agos.com.tr\/tr\/yazi\/26482\/ucuncu-varlik-vergisi-faciasi<\/em><\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Bask\u0131n Oran\u00a0 \u0130\u015fin p\u00fcf noktas\u0131 \u015furadad\u0131r ki, verginin esas amac\u0131 Gayrim\u00fcslimleri tasfiye etmektir. Bunun i\u00e7in, yasa metninde tek kelimeyle bile ge\u00e7meyen 4\u2019l\u00fc bir kategori uygulanacakt\u0131r: M (M\u00fcsl\u00fcman), G (Gayrim\u00fcslim), D (D\u00f6nmeler) ve E (Ecnebiler). Yabanc\u0131 b\u00fcy\u00fckel\u00e7iliklerin bask\u0131lar\u0131 sonucunda E cetveli es ge\u00e7ilecektir, D\u2019lere ise G muamelesi yap\u0131lacakt\u0131r. Kas\u0131m ay\u0131, T\u00fcrkiye Cumhuriyeti (T.C.) tarihinin en b\u00fcy\u00fck\u00a0resm\u00ee\u00a0y\u00fczkaras\u0131 […]<\/p>\n","protected":false},"author":7,"featured_media":65999,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,70,20,53],"tags":[],"class_list":["post-65998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haberler","category-makaleler","category-tarih-sayfalari","category-turkiyede-azinliklar"],"yoast_head":"\n\u00dc\u00e7\u00fcnc\u00fc Varl\u0131k Vergisi Facias\u0131 - 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=65998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00dc\u00e7\u00fcnc\u00fc Varl\u0131k Vergisi Facias\u0131 - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\" \/>\n<meta property=\"og:description\" content=\"Bask\u0131n Oran\u00a0 \u0130\u015fin p\u00fcf noktas\u0131 \u015furadad\u0131r ki, verginin esas amac\u0131 Gayrim\u00fcslimleri tasfiye etmektir. Bunun i\u00e7in, yasa metninde tek kelimeyle bile ge\u00e7meyen 4\u2019l\u00fc bir kategori uygulanacakt\u0131r: M (M\u00fcsl\u00fcman), G (Gayrim\u00fcslim), D (D\u00f6nmeler) ve E (Ecnebiler). Yabanc\u0131 b\u00fcy\u00fckel\u00e7iliklerin bask\u0131lar\u0131 sonucunda E cetveli es ge\u00e7ilecektir, D\u2019lere ise G muamelesi yap\u0131lacakt\u0131r. 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