{"id":71008,"date":"2022-11-07T02:03:09","date_gmt":"2022-11-07T07:03:09","guid":{"rendered":"https:\/\/akunq.net\/tr\/?p=71008"},"modified":"2022-11-07T02:03:09","modified_gmt":"2022-11-07T07:03:09","slug":"pandeli-duguncuoglu-ve-menelaos-kostantinidisin-varlik-vergisi-cilesi","status":"publish","type":"post","link":"https:\/\/akunq.net\/tr\/?p=71008","title":{"rendered":"Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis\u2019in Varl\u0131k Vergisi \u00e7ilesi"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-71009\" src=\"https:\/\/akunq.net\/tr\/wp-content\/uploads\/2022\/11\/Varlik-Vergisi-360x265.webp\" alt=\"\" width=\"360\" height=\"265\" srcset=\"https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2022\/11\/Varlik-Vergisi-360x265.webp 360w, https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2022\/11\/Varlik-Vergisi-560x412.webp 560w, https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2022\/11\/Varlik-Vergisi-260x191.webp 260w, https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2022\/11\/Varlik-Vergisi-160x118.webp 160w, https:\/\/akunq.net\/tr\/wp-content\/uploads\/sites\/6\/2022\/11\/Varlik-Vergisi.webp 723w\" sizes=\"auto, (max-width: 360px) 100vw, 360px\" \/><\/p>\n<p><em><strong>\u0130stanbul\u2019da her 1000 m\u00fckellefin 67\u2019si \u0130slam, 869\u2019u gayri \u0130slam yani H\u0131ristiyan ve Musevi\u2019ydi. \u00d6denecek vergi ortalamas\u0131 da \u0130slam\u2019da 1 ve gayri \u0130slam\u2019da 2 lirayd\u0131. Daha \u00e7ok gayri \u0130slam vergi m\u00fckellefi daha \u00e7ok vergi vermek zorundayd\u0131. \u00d6zetle Varl\u0131k Vergisi, resmen TC vatanda\u015flar\u0131 aras\u0131nda ayr\u0131mc\u0131l\u0131kt\u0131r. Temel saik \u0131rkt\u0131r, millettir. TC vatanda\u015f\u0131 H\u0131ristiyan ve Musevi\u2019den, TC vatanda\u015f\u0131 \u0130slam\u2019dan daha \u00e7ok vergi istenmi\u015f ve al\u0131nm\u0131\u015ft\u0131r.<\/strong><\/em><\/p>\n<p><strong>Nevzat Onaran<\/strong><\/p>\n<p>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis,\u00a0<strong>TC vatanda\u015f\u0131 iki Rum<\/strong>. Varl\u0131k Vergisi evraklar\u0131n\u0131 elime ald\u0131\u011f\u0131mda neler ya\u015fanm\u0131\u015f olaca\u011f\u0131n\u0131 tahmin ederek yazd\u0131m.<\/p>\n<p>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis\u2019in Varl\u0131k Vergisi evraklar\u0131n\u0131 benimle payla\u015fan\u00a0<strong>Yetvart Tomasyan a\u011fabeye te\u015fekk\u00fcr ederim<\/strong>.<\/p>\n<p>Y\u0131llar\u0131n tan\u0131kl\u0131\u011f\u0131yla sararm\u0131\u015f bir s\u00fcr\u00fc evrak. \u0130lk kez Varl\u0131k Vergisi makbuzu g\u00f6rd\u00fcm. Kaybolmas\u0131n diye bir k\u0131sm\u0131 ata\u015fla bir k\u0131sm\u0131 da toplu i\u011fneyle tutturulmu\u015f, i\u011fnenin \u00e7evresi pasl\u0131d\u0131r\u2026 \u015eirketin 14475 olan Ticaret Sicil Numaras\u0131 evrak\u0131nda Osmanl\u0131ca matbu yaz\u0131lar da vard\u0131r.<\/p>\n<p>Ruhsattaki foto\u011frafa g\u00f6re Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis, \u00e7ok de\u011fil 20 y\u0131l \u00f6ncesi \u201ccan pazar\u0131ndan\u201d kurtulmu\u015f olanlardand\u0131. Nice tan\u0131d\u0131klar\u0131 ya \u00f6lm\u00fc\u015f ya da terk-i vatan etmi\u015fti ya da kimli\u011fi elinden al\u0131nm\u0131\u015ft\u0131.<\/p>\n<p>Fa\u015fist Hitler\u2019in Avrupa\u2019y\u0131 i\u015fgali ve Sovyetler Birli\u011fi\u2019ne sald\u0131rmas\u0131n\u0131n yar\u0131n ne getirece\u011finin b\u00fcy\u00fck korkusu her yerdedir. Yunanistan\u2019\u0131 ve Bulgaristan\u2019\u0131 i\u015fgal eden Alman ordusu Trakya s\u0131n\u0131r\u0131ndad\u0131r. Ger\u00e7i T\u00fcrkiye sava\u015fa girmemi\u015ftir, \u201coh\u201d daha a\u011f\u0131zdan \u00e7\u0131kmadan ve cevab\u0131 verilemeyen soru: \u201cPeki ne olacak?\u201d<\/p>\n<p>Hayat\u0131n her an\u0131,\u00a0<strong>Hrant Dink\u2019in yazd\u0131\u011f\u0131 gibi<\/strong>\u00a0g\u00fcvercin tedirginli\u011findedir\u2026<\/p>\n<p>\u00d6nceki d\u00fcnya sava\u015f\u0131nda Anadolu\u2019da neler oldu\u011fu haf\u0131zada canl\u0131d\u0131r. 1910\u2019lardan itibaren\u2026 Ermeni misin?.. Rum musun?..<\/p>\n<p>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis<strong>, 1941\u2019deki 20 kura askerli\u011fe\u00a0<\/strong>\u00e7a\u011fr\u0131lm\u0131\u015f olsalar 1942\u2019de i\u015flerinin ba\u015f\u0131nda olamazlard\u0131, ama rahat da de\u011fildiler. \u00c7\u00fcnk\u00fc bir\u00e7ok tan\u0131d\u0131\u011f\u0131 gitmi\u015fti. Amele taburlar\u0131ndaki askerlik haberleri pek de ho\u015f de\u011fildi.<\/p>\n<p>1942\u2019ye gelinmi\u015fti, ama ya sonra \u201cne olacak?\u201d<\/p>\n<p>\u0130nsan\u0131n kendini yiyip bitirdi\u011fi anlar; \u2018zor\u2019 ge\u00e7en dakikalar ve \u2018kolay\u2019 ge\u00e7en y\u0131llar.<\/p>\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/i.gazeteduvar.com.tr\/storage\/files\/images\/2022\/11\/06\/ekran-goruntusu-2022-11-06-144124-UfYn.jpg?ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><figcaption>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis\u2019in Cibali\u2019deki i\u015fyerinin ruhsat\u0131.<\/figcaption><\/figure>\n<h2>\u00d6L\u00dcS\u00dc, RESMEN F\u0130RAR\u0130<\/h2>\n<p>Hayattayken, \u00f6l\u00fcnce \u201ckalan\u0131n ba\u015f\u0131na ne gelecek?\u201d sorusunu d\u00fc\u015f\u00fcnmek de ayr\u0131 dert. Cevaps\u0131z sorulardan kurtulmak m\u00fcmk\u00fcn de\u011fil. \u00dc\u00e7-be\u015f ay \u00f6nce Pangalt\u0131\u2019da Andon k\u0131z\u0131 Maryam Urkapyan \u00f6lm\u00fc\u015ft\u00fc, geride kalanlar\u0131 neler \u00e7ekmi\u015fti.<\/p>\n<p>Peki su\u00e7lar\u0131 neydi? Makbul kimlikten de\u011fildi. Bu, yeterdi! Veraset i\u015flemine ba\u015flad\u0131klar\u0131nda anlam\u0131\u015flard\u0131 ki, Pangalt\u0131\u2019da 1 Mart 1942\u2019de \u00f6len\u00a0<strong>Andon k\u0131z\u0131 Maryam Urkapyan<\/strong>, resmen firariydi ve mal\u0131 m\u00fclk\u00fc de Harem\u2019den Cevri Kalfa ad\u0131na kurulan\u00a0<strong>Cevri Usta Vakf\u0131\u2019na<\/strong>\u00a0verilmi\u015fti.<\/p>\n<p>Ak\u0131l al\u0131r gibi de\u011fil. Ne demek \u00f6l\u00fcs\u00fc, resmen firari? \u00d6yle.<\/p>\n<p>Cevri Kalfa m\u0131?<\/p>\n<p>1808\u2019deki kalk\u0131\u015fmada haremde hayat\u0131n\u0131 kurtard\u0131\u011f\u0131\u00a0<strong>II. Mahmud\u2019un k\u0131ymetlisi<\/strong>, ad\u0131na\u00a0<a href=\"https:\/\/islamansiklopedisi.org.tr\/cevri-kalfa-mektebi\" target=\"_blank\" rel=\"noreferrer noopener\">Cevri Kalfa S\u0131byan Mektebi<\/a>\u00a0a\u00e7t\u0131rm\u0131\u015f, hatta \u00c7aml\u0131ca\u2019da da bir k\u00f6\u015fk yapt\u0131rm\u0131\u015ft\u0131r.<\/p>\n<p>TC adaleti: 1942\u2019de \u0130stanbul\u2019da ya\u015fay\u0131p, \u00f6len Andon k\u0131z\u0131 Maryam Urkapyan, 1915\u2019ten beri yok 1923\u2019ten beri firariydi\u2026<\/p>\n<p>Ne delili? Kara kapl\u0131 deftere g\u00f6re \u00f6yle.<\/p>\n<p>Maryam Urkapyan\u2019\u0131n \u00e7ocuklar\u0131 mahkemeye gider gitmesine de y\u0131llar ge\u00e7er. Bir \u00f6m\u00fcr misali. 21 y\u0131l sonra\u00a0<a href=\"https:\/\/www.resmigazete.gov.tr\/arsiv\/11468.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">1963\u2019te Anayasa Mahkemesi<\/a>\u00a0oy \u00e7oklu\u011fuyla karar\u0131n\u0131 verir: Maryam Urkapyan firaridir, mal\u0131na ve m\u00fclk\u00fcne de el konulmal\u0131d\u0131r.<\/p>\n<p>Bir \u015fey anlayabildiniz mi? \u00d6len nas\u0131l firari olur da mal\u0131na m\u00fclk\u00fcne el konur? El konmakla kal\u0131nmam\u0131\u015f, tapu kayd\u0131 da de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>Emv\u00e2l-i metr\u00fbke mevzuat\u0131<\/strong>\u00a0adaleti b\u00f6yledir. Bu mevzuat\u0131n\u00a0<a href=\"https:\/\/www.gazeteduvar.com.tr\/1915ten-1988e-on-binlerce-mulke-el-koymanin-kanunu-makale-1582471\" target=\"_blank\" rel=\"noreferrer noopener\">temel kanunu<\/a>\u00a026 Eyl\u00fcl 1915 tarihli Tasfiye Kanunu ile bunu de\u011fi\u015ftiren 15 Nisan 1923 tarih ve 333 say\u0131l\u0131 kanunu yazm\u0131\u015ft\u0131m. 333 say\u0131l\u0131 kanun m\u00fclkiyeti ve ekonomiyi T\u00fcrkle\u015ftirmenin kanunudur, 8 Kas\u0131m 1988\u2019e kadar y\u00fcr\u00fcrl\u00fckte kald\u0131.<\/p>\n<h3>BA\u015eBAKAN: T\u00dcRK\u00c7\u00dcL\u00dcK KAN MESELES\u0130<\/h3>\n<p>\u00d6zel m\u00fclk, hani kapitalizmde kutsald\u0131. Yoksa T\u00fcrkiye kapitalist de\u011fil mi?<\/p>\n<p>\u0130stisnas\u0131n\u0131 unutmayal\u0131m! T\u00fcrk kapitalizminde baz\u0131lar\u0131n\u0131nki hari\u00e7, m\u00fclk kutsald\u0131r. T\u00fcrk N\u00fcfus M\u00fchendisli\u011fi\u2019ne g\u00f6re \u201c7 de\u011fil 77 ceddim buradayd\u0131\u201d demen seni kurtarmaz. Maryam Urkapyan\u2019\u0131n \u00f6l\u00fcs\u00fcn\u00fcn firari olmas\u0131 gibi.<\/p>\n<p>TC vatanda\u015f\u0131 Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis, devlete memur olamazlard\u0131, biliyorlard\u0131. \u0130ki ortak kerestecilik yap\u0131yordu Unkapan\u0131 Cibali\u2019de.<\/p>\n<p>Ge\u00e7mi\u015f asl\u0131nda ge\u00e7memi\u015fti. Sanki her g\u00fcn \u00f6ncesinin tekrar\u0131yd\u0131. Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis, cevap bulamad\u0131\u011f\u0131 bitmeyen sorulardan bunalm\u0131\u015ft\u0131r. D\u00fcnya sava\u015f\u0131 \u00fcst\u00fcne bir de ekonomik sorunlar\u2026<\/p>\n<p>Ve radyo ajanslar\u0131nda ve gazetelerde bitmez t\u00fckenmez vergi haberleri\u2026<\/p>\n<p>Zaten \u00fc\u00e7 ay \u00f6nce\u00a0<a href=\"https:\/\/www5.tbmm.gov.tr\/tutanaklar\/TUTANAK\/TBMM\/d06\/c027\/tbmm06027077.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ba\u015fbakan \u015e\u00fckr\u00fc Saraco\u011flu\u2019nun<\/a>\u00a05 A\u011fustos 1942\u2019de TBMM k\u00fcrs\u00fcs\u00fcnde h\u00fck\u00fcmet program\u0131n\u0131 a\u00e7\u0131klarken neler dedi\u011fi hat\u0131rdad\u0131r: \u201cBiz T\u00fcrk\u00fcz, T\u00fcrk\u00e7\u00fcy\u00fcz ve daima T\u00fcrk\u00e7\u00fc kalaca\u011f\u0131z (bravo sesleri, \u015fiddetli alk\u0131\u015flar). Bizim i\u00e7in\u00a0<strong>T\u00fcrk\u00e7\u00fcl\u00fck bir kan meselesi<\/strong>oldu\u011fu kadar l\u00e2akal (en az\u0131ndan) o kadar bir vicdan ve k\u00fclt\u00fcr meselesidir (bravo sesleri alk\u0131\u015flar). [\u2026] Bizde imtiyazlar ve s\u0131n\u0131flar asla mevcut olmad\u0131. Demokratl\u0131k T\u00fcrk tarihinin derinliklerinden yuvarlan\u0131p gelen b\u00fcy\u00fck bir hakikatt\u0131r. Biz halk\u00e7\u0131 idik, halk\u00e7\u0131y\u0131z ve daima da halk\u00e7\u0131 kalaca\u011f\u0131z. Tek partili bir devlet kurmu\u015f olmam\u0131z ba\u015fl\u0131ca bu b\u00fcy\u00fck hakikata dayan\u0131yor. Biz ne saray\u0131n ne sermayenin ne de s\u0131n\u0131flar\u0131n saltanat\u0131n\u0131 istiyoruz. \u0130stedi\u011fimiz sadece T\u00fcrk milletinin h\u00e2kimiyetidir.\u201d<\/p>\n<p>Bu, nas\u0131l s\u0131n\u0131fs\u0131z ve kayna\u015fm\u0131\u015f topluluktur?<\/p>\n<p>Ba\u015fbakan Saraco\u011flu, gayet a\u00e7\u0131k konu\u015fmu\u015ftu. \u201cBiz T\u00fcrk\u00fcz, T\u00fcrk\u00e7\u00fcy\u00fcz\u201d ve \u201cT\u00fcrk\u00e7\u00fcl\u00fck kan meselesi\u201d diyen Saraco\u011flu\u00a0<a href=\"https:\/\/www5.tbmm.gov.tr\/tutanaklar\/TUTANAK\/TBMM\/d06\/c028\/tbmm06028003.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">11 Kas\u0131m 1942\u2019de<\/a>\u00a0h\u00fck\u00fcmetinin iktisadi politikas\u0131n\u0131 a\u00e7\u0131klad\u0131. Varl\u0131k Vergisi dokuz maddeden biriydi: 1- Elbiselik kuma\u015f ve ayakkab\u0131; 2- Hububat; 3- Bulgur; 4- Pirin\u00e7; 5- Ya\u011f; 6- \u015eeker; 7- Kuma\u015f; 8- K\u00f6m\u00fcr; 9-\u00a0<strong>Varl\u0131k vergisi<\/strong>. Tasar\u0131 maddeleri okundu, oyland\u0131 ve kabul edildi. Oylamaya 350 milletvekili kat\u0131ld\u0131, tamam\u0131 tasar\u0131ya \u201cevet\u201d dedi. Varl\u0131k Vergisi Kanunu\u00a0<a href=\"https:\/\/www.resmigazete.gov.tr\/arsiv\/5255.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">sonraki g\u00fcn<\/a>\u00a0y\u00fcr\u00fcrl\u00fc\u011fe girdi. Kanun 15 Mart 1944\u2019e kadar y\u00fcr\u00fcrl\u00fckte kald\u0131.<\/p>\n<p>D\u00f6nemin<strong>\u00a0\u0130stanbul Defterdar\u0131 Faik \u00d6kte\u2019nin 1947\u2019de yazd\u0131\u011f\u0131 ve 1951\u2019de yay\u0131mlad\u0131\u011f\u0131 kitab\u0131yla<\/strong>do\u011frudan bilgilendik. Faik \u00d6kte, Varl\u0131k Vergisi\u2019nin say\u0131labilecek iktisadi nedenlerine \u201c\u015foven milliyet\u00e7ili\u011fin, \u0131rk\u00e7\u0131l\u0131\u011f\u0131n damgas\u0131 vard\u0131r\u201d gerek\u00e7esini[1] eklemekten de ka\u00e7\u0131nmad\u0131.<\/p>\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/i.gazeteduvar.com.tr\/storage\/files\/images\/2022\/11\/06\/foto2faikokte-8seV.jpg?ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><figcaption>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis, Defterdar Faik \u00d6kte ile 20.4.1943\u2019te g\u00f6r\u00fc\u015fm\u00fc\u015f olmal\u0131lar.<\/figcaption><\/figure>\n<h4>\u0130LAN ED\u0130LD\u0130: VERG\u0130Y\u0130 \u00d6DEY\u0130N, YOKSA<\/h4>\n<p>Ayhan Aktar hocam\u0131z kanunun kronolojisini 17 maddede \u00f6zetledi.[2] Resmi ifadeyle \u2018Az\u0131nl\u0131k temsilcileri\u2019 yani Rum, Ermeni ve Yahudi ileri gelenlerinden olu\u015fan heyet Ankara\u2019ya gitti, ama h\u00fck\u00fcmete yapt\u0131\u011f\u0131 \u00f6neri kabul edilmedi. Temsilciler ne kadar vergi istendi\u011finin s\u00f6ylenmesini ve kendilerinin toplamas\u0131na izin verilmesini istemi\u015ftir.<\/p>\n<p>\u0130lgili komisyonlar \u00e7al\u0131\u015fmaya ba\u015flar ve\u00a0<strong>kimin ne kadar vergi \u00f6deyece\u011fi 18 Aral\u0131k 1942\u2019de ilan edilir<\/strong>. Belirlenen vergi 15 g\u00fcnde \u00f6denecektir (madde 12). S\u00fcre bir ay\u0131 bulur, 20 Ocak 1943 ak\u015fam\u0131na kadar uzat\u0131l\u0131r.<\/p>\n<p>18 Aral\u0131k 1942\u2019de Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis \u00f6deyece\u011fi vergiyi \u00f6\u011frenmi\u015ftir. Rakam\u0131 g\u00f6r\u00fcnce a\u011f\u0131zdan d\u00f6k\u00fclen \u201ceyvah\u201d olmal\u0131. \u201cNas\u0131l \u00f6denecektir?\u201d Cevaps\u0131z bir s\u00fcr\u00fc soru daha. Oysa vergisini \u00f6demi\u015fken y\u0131l bitmeden yeni bir vergi ve 15 g\u00fcnde \u00f6denmesi de m\u00fcmk\u00fcn de\u011fildir. Sonunda bir y\u0131lda t\u00fcm imkanlar kullan\u0131larak vergi kuru\u015funa kadar cezas\u0131yla birlikte \u00f6denir.<\/p>\n<p>\u00d6demeyenlerin ba\u015f\u0131na neler mi geldi? \u00c7al\u0131\u015fma kamp\u0131na s\u00fcr\u00fcl\u00fcr.<\/p>\n<p>Varl\u0131k Vergisi\u2019ni bir ayda \u201chi\u00e7 \u00f6demeyenlerin\u201d listesi haz\u0131rland\u0131. Vergisini \u00f6deyemedi\u011fi i\u00e7in\u00a0<strong>A\u015fkale ve Sivrihisar\u2019a s\u00fcrmek i\u00e7in toplat\u0131lan 2057 ki\u015fiydi<\/strong>. Bunlardan 579\u2019u vergisini \u00f6deyince 1478 ki\u015fi s\u00fcr\u00fcld\u00fc. 27 Ocak 1943\u2019te ilk s\u00fcrg\u00fcn kafilesi A\u015fkale\u2019ye g\u00f6nderildi. \u0130kinci kafile 12 \u015eubat\u2019ta yola \u00e7\u0131kt\u0131. \u00c7al\u0131\u015fma kamp\u0131nda 21 ki\u015fi \u00f6ld\u00fc. Kampa al\u0131nanlar\u0131n hepsi gayri \u0130slam yani H\u0131ristiyan ve Musevi m\u00fckelleflerdir.\u00a0<strong>\u0130slam m\u00fckelleflerin de kampta \u00e7al\u0131\u015fma zorunlulu\u011fu vard\u0131 ama yoktu<\/strong>.[3] \u00c7\u00fcnk\u00fc fiilen muaft\u0131lar.<\/p>\n<p>Faik \u00d6kte \u00e7al\u0131\u015fma kamp\u0131 meselesini yazarken bir an\u0131s\u0131n\u0131 da aktard\u0131. Mi\u015fon Tekinalp ve Karabet Devletiyan kampa sevk edilmemi\u015fti: \u201cTekinalp iyi duygulu bir T\u00fcrk vatanda\u015f\u0131 [\u2026] Atat\u00fcrk hakk\u0131nda kitab\u0131 bunun bir delili idi.\u201d<\/p>\n<p>Varl\u0131k Vergisi\u2019ni \u00f6demedi\u011fi i\u00e7in kampa al\u0131nmayan Mi\u015fon Tekinalp,\u00a0<strong>Moiz Kohen n\u00e2m-\u0131 di\u011fer Munis Tekinalp<\/strong>\u2019t\u0131r. Moiz Kohen, Tekin Alp imzas\u0131yla 1936\u2019da ilk\u00a0<em>Kemalizm<\/em>\u00a0kitab\u0131n\u0131 yazand\u0131r. \u0130simler meselesi b\u00fcy\u00fck dert, Yahudi dostumdan \u00f6\u011frendim. Ger\u00e7ek ismi yerine \u2018Mi\u015fon\u2019 demek, asl\u0131nda bir k\u00fc\u00e7\u00fcmsemeymi\u015f.<\/p>\n<p><strong>1910\u2019lar\u0131n \u0130ttihat\u00e7\u0131s\u0131 ve 1930\u2019lar\u0131n Kemalisti<\/strong>, Yahudilerin T\u00fcrkle\u015fmesi i\u00e7in gayret g\u00f6steren Moiz Kohen\u2019in 1943\u2019te Varl\u0131k Vergisi\u2019nden ancak Defterdar Faik \u00d6kte\u2019nin gayretiyle kurtulmas\u0131, fi\u015fe g\u00f6re i\u015flem yap\u0131ld\u0131\u011f\u0131n\u0131n delilidir.<\/p>\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/i.gazeteduvar.com.tr\/storage\/files\/images\/2022\/11\/06\/ekran-goruntusu-2022-11-06-144455-A7WF.jpg?ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><figcaption>1910\u2019lar\u0131n \u0130ttihat\u00e7\u0131s\u0131 ve 1930\u2019lar\u0131n Kemalisti Moiz Kohen bilinen ad\u0131yla Munis Tekinalp\u00a0Kemalizm\u00a0kitab\u0131n\u0131 da yazd\u0131, ama Varl\u0131k Vergisi\u2019nden kurtulamad\u0131.<\/figcaption><\/figure>\n<p>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis\u2019e tahakkuk ettirilen Varl\u0131k Vergisi 150 bin lirad\u0131r.\u00a0<strong>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu\u2019ndan 120 bin lira ve Menelaos Kostantinidis\u2019ten 30 bin lira istenmektedir.\u00a0<\/strong><\/p>\n<p>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu 120 bin liray\u0131 \u00f6deme gayretindedir; 20 Aral\u0131k 1942-25 Mart 1943 d\u00f6neminde (20 Aral\u0131k\u2019ta 24 bin lira, 20 Ocak\u2019ta 23.578,79 lira, 5 \u015eubat\u2019ta 18.033,98 lira, 1 Mart\u2019ta 7574,88 lira, 21 Mart\u2019ta (d\u00f6rt kalemde) 33.350 lira, 17 ve 25 Mart\u2019ta nakden 500\u2019er lira olmak \u00fczere) toplam \u00f6dedi\u011fi 107.537,65 lira ve 29 Mart\u2019ta kalan vergi borcu 12.462,35 lirad\u0131r.<\/p>\n<p>Haciz i\u015flemine 30 Ocak itibariyle ba\u015flanm\u0131\u015ft\u0131r. 8595,3 liral\u0131k haciz sat\u0131\u015f\u0131 sonras\u0131nda 9 Nisan\u2019da kalan vergi borcu 3867,05 lirad\u0131r. Makbuzlara\u00a0<strong>\u201cKayd\u0131 kapand\u0131\u201d\u00a0<\/strong>ka\u015fesi bas\u0131lm\u0131\u015f olsa da tahsilata devam edilir.<\/p>\n<p>\u00d6demekte zorlanan Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis, yap\u0131lan tebligata g\u00f6re 20 Nisan\u2019da\u00a0<strong>\u0130stanbul Defterdar\u0131 Faik \u00d6kte<\/strong>\u2019yle g\u00f6r\u00fc\u015fm\u00fc\u015f olmal\u0131.<\/p>\n<p>Sonu\u00e7 al\u0131namam\u0131\u015f ki Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu\u2019nun 4 Haziran tarihli dilek\u00e7esine Maliye Vekaleti Vas\u0131tas\u0131z Vergiler U. M\u00fcd\u00fcrl\u00fc\u011f\u00fc cevab\u0131nda \u201ckomisyon karar\u0131 kesindir, vergini \u00f6de\u201d denir.<\/p>\n<p>Menelaos Kostantinidis ancak 21 Mart\u2019ta bir kez \u00f6deme yapacakt\u0131r, 7500 lirad\u0131r.<\/p>\n<p>Kalan vergi borcu cezas\u0131yla birlikte 25 Kas\u0131m 1943\u2019te \u00f6dendi. Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis\u2019in Varl\u0131k Vergisi\u2019ni \u00f6deme \u00e7ilesi bir y\u0131l s\u00fcrd\u00fc.<\/p>\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/i.gazeteduvar.com.tr\/storage\/files\/images\/2022\/11\/06\/ekran-goruntusu-2022-11-06-144802-e8M4.jpg?ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><figcaption>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu\u2019nun 20 Aral\u0131k 1942\u2019de \u00f6dedi\u011fi 24 bin liran\u0131n makbuzu.<\/figcaption><\/figure>\n<h5>SERMAYES\u0130N\u0130N 5 KATI VERG\u0130<\/h5>\n<p>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis \u015firketinin sermayesi, sat\u0131\u015f has\u0131lat\u0131 veya bilan\u00e7osu hakk\u0131nda bilgilenmek i\u00e7in 21 Nisan 2022\u2019de\u00a0<strong>\u0130stanbul Ticaret Odas\u0131\u2019na<\/strong>\u00a0(\u0130TO) gittim. Dan\u0131\u015fma ve y\u00f6nlendirilen ki\u015fiyle g\u00f6r\u00fc\u015fme, sonu\u00e7 h\u00fcsrand\u0131. Bunun \u00fczerine ayn\u0131 g\u00fcn mailden Bilgi Edinme Hakk\u0131 kapsam\u0131nda ba\u015fvurdum.<\/p>\n<p>\u0130stanbul Ticaret Sicili M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131\u2019ndan 28 Nisan 2022\u2019de olumlu cevap ald\u0131m. 29 Nisan 2022\u2019de \u0130TO\u2019ya gittim, ilgililere te\u015fekk\u00fcr ederim. \u0130TO\u2019dan 27 sayfa evrak ald\u0131m. \u0130lk iki sayfas\u0131 \u0130stanbul Ticaret ve Sanayi Odas\u0131 tasdik evrak\u0131 Osmanl\u0131cad\u0131r. Evraklar\u0131n bir k\u0131sm\u0131 okunmuyor. Birka\u00e7\u0131 hari\u00e7 hepsi\u00a0<em>Ticaret Sicil Gazetesi<\/em>\u2019nde \u015firketle ilgili s\u00f6zle\u015fme ilan\u0131d\u0131r; son bilgi 18.10.1957 tarihlidir. Bilan\u00e7o, sat\u0131\u015f has\u0131lat\u0131, \u00f6denen vergi veya k\u00e2r gibi herhangi bir kalem hakk\u0131nda bilgilenemedim. 14 A\u011fustos 1940 tarihli mukavele zeyline (madde 3) g\u00f6re\u00a0<strong>\u015firketin sermayesi 30 bin lirad\u0131r<\/strong>.<\/p>\n<p>Varl\u0131k Vergisi\u2019ni \u00f6deme gayretiyle A\u015fkale\u2019ye gitmekten can\u0131n\u0131 kurtaran Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis, mali sars\u0131nt\u0131y\u0131 birka\u00e7 y\u0131lda atlatamam\u0131\u015f olmal\u0131 ki, iki y\u0131l sonra\u00a0<strong>28 A\u011fustos 1945\u2019te<\/strong>\u00a0gerekti\u011finde \u015firketi bir y\u0131lda feshedebilece\u011fi karar\u0131n\u0131 ald\u0131, ama uygulamad\u0131. \u015eirketin sermayesi 30 bin lira ve Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ile Menelaos Kostantinidis\u2019in her birinin hissesi y\u00fczde 50\u2019dir. Her orta\u011f\u0131n sermaye pay\u0131 15 bin lirad\u0131r.<\/p>\n<p>\u0130kinci Payla\u015f\u0131m Sava\u015f\u0131, ekonominin hayli s\u0131k\u0131nt\u0131l\u0131 oldu\u011fu y\u0131llard\u0131r.\u00a0<strong>1939-1945 d\u00f6neminde ortalama y\u0131ll\u0131k b\u00fcy\u00fcme y\u00fczde \u20134,6 ve enflasyon y\u00fczde 29,6\u2019d\u0131r.<\/strong>[4] Sadece 1939 ve 1942 y\u0131llar\u0131nda b\u00fcy\u00fcyen ekonomi di\u011fer y\u0131llarda hep k\u00fc\u00e7\u00fcld\u00fc. Yani ekonomi y\u0131ll\u0131k ortalama y\u00fczde 4,6 oran\u0131nda k\u00fc\u00e7\u00fcl\u00fcrken, enflasyon y\u00fczde 30\u2019a yakla\u015ft\u0131.<\/p>\n<p>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis\u2019in kereste ticareti yapan \u015firketinin sermayesi 30 bin lira ve iki orta\u011fa tahakkuk ettirilen Varl\u0131k Vergisi, sermayenin be\u015f kat\u0131 150 bin lirad\u0131r. \u0130ki orta\u011f\u0131n her birinin pay\u0131 y\u00fczde 50 olup, tahakkuk ettirilen Varl\u0131k Vergisi Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu\u2019na 120 bin ve Menelaos Kostantinidis\u2019e 30 bin lirad\u0131r. \u0130ki ortaktan niye b\u00f6yle vergi istendi\u011fini anlayamad\u0131m.<\/p>\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/i.gazeteduvar.com.tr\/storage\/files\/images\/2022\/11\/06\/5-SkH2.jpg?ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><figcaption>Menelaos Kostantinidis\u2019in 25 Kas\u0131m 1943\u2019te \u00f6dedi\u011fi 22 bin 500 liran\u0131n makbuzu.<\/figcaption><\/figure>\n<h6><strong>VEHB\u0130 KO\u00c7\u2019A 600 B\u0130N, KALFAYA 10 B\u0130N\u00a0<\/strong><\/h6>\n<p>Faik \u00d6kte yazd\u0131, kanuna yaz\u0131lmasa da m\u00fckelleflerin aidiyeti bilinmektedir ve vergi de buna g\u00f6re belirlenmi\u015ftir:\u00a0<strong>M, M\u00fcsl\u00fcman\/\u0130slam ve G, gayri \u0130slam ve D, d\u00f6nmeler ve E, ecnebiler<\/strong>. Cetvellerin haz\u0131rlanmas\u0131nda bilgi kayna\u011f\u0131 \u201cmill\u00ee bankalar\u0131n\u201d istihbarat servisidir.[5]<\/p>\n<p>Varl\u0131k Vergisi\u2019nde M grubu\/\u0130slam m\u00fckellefi \u00f6rne\u011fi: O g\u00fcn\u00fcn ve sonraki d\u00f6nemin \u00f6nemli sermayedar\u0131\u00a0<strong>Vehbi Ko\u00e7, 1 milyon lira<\/strong>\u00a0olan vergiyi 600.000 liraya indirdi\u011finin hik\u00e2yesini yazd\u0131. \u00d6nce 350 bin lira vergi takdir edilmi\u015f, ama sonra \u015furadan buradan yaz\u0131lanlarla vergi bir milyon lira olarak belirlenmi\u015f. Uzun u\u011fra\u015flardan sonra Varl\u0131k Vergisi\u2019ni 600 bin liraya indirten Vehbi Ko\u00e7, bunu \u00f6demi\u015ftir.[6]<\/p>\n<p>Vehbi Ko\u00e7, Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis gibi sermayesinin 5 kat\u0131 vergiye tabi tutulsayd\u0131, acaba ne kadar \u00f6deyecekti?<\/p>\n<p>Sermayedar Vehbi Ko\u00e7, vergisini \u00f6demi\u015ftir de eczane kalfas\u0131 10 bin liray\u0131 nas\u0131l \u00f6deyecektir? Kalfa, sayg\u0131yla and\u0131\u011f\u0131m Sarkis a\u011fabeyin teyzesinin o\u011fludur.\u00a0<strong>1915 s\u00fcrg\u00fcn\u00fcnde Suriye \u00e7\u00f6l\u00fcnde do\u011fan Sarkis \u00c7erkezyan<\/strong>, Ermeni soyk\u0131r\u0131m\u0131ndan sonra Varl\u0131k Vergisi\u2019nin de \u015fahidi olarak, d\u00f6nemin Mill\u00ee \u015eefi \u0130smet \u0130n\u00f6n\u00fc\u2019n\u00fcn \u0130ttihat\u00e7\u0131 kimli\u011fini hat\u0131rlatarak, eylemsel b\u00fct\u00fcnl\u00fc\u011fe dikkat \u00e7ekti. Sarkis \u00c7erkezyan\u2019a g\u00f6re 1942\u2019de gayri \u0130slam\u2019\u0131n mallar\u0131na el koymak i\u00e7in Varl\u0131k Vergisi \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131. \u0130stanbul\u2019da bir\u00e7ok han\u0131n sahibi Ermeni ve Rum\u2019du, vergiyi \u00f6deyemeyince \u00e7o\u011funu satm\u0131\u015flard\u0131. Sarkis \u00c7erkezyan\u2019\u0131n Be\u015fikta\u015f\u2019ta eczanede \u00e7al\u0131\u015fan teyzesinin o\u011flu Hrant\u2019tan 10 bin lira Varl\u0131k Vergisi istenir, ama \u00f6deyen patronudur. B\u00f6ylece Hrant, A\u015fkale\u2019ye kampa gitmekten kurtulmu\u015ftur.[7]<\/p>\n<p>Varl\u0131k Vergisi\u2019ni \u00f6demek sadece varl\u0131\u011f\u0131n elden \u00e7\u0131kmas\u0131na neden olmam\u0131\u015ft\u0131r.\u00a0<strong>Takuhi Tovmasyan\u2019\u0131n dedesi \u011eazaros<\/strong>, istenen vergiyi \u00f6demek i\u00e7in Yedikule Kale Kap\u0131s\u0131\u2019nda bulunan gazinosunu satar. M\u00fclk\u00fcn\u00fc elinden \u00e7\u0131karan \u201ciki evin babas\u0131\u201d \u011eazaros, vergisini \u00f6der ve sonras\u0131nda hastalan\u0131r ve yatalak olur.[8]<\/p>\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/i.gazeteduvar.com.tr\/storage\/files\/images\/2022\/11\/06\/6-zJtj.jpg?ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><figcaption>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu\u2019nun 21 Ocak 1943\u2019te \u00f6dedi\u011fi 16 bin 250 liran\u0131n makbuzu.<\/figcaption><\/figure>\n<h6>\u0130SLAM\u2019DAN 1, \u2018GAYR\u0130\u2019DEN 2<\/h6>\n<p>\u0130stanbul Defterdar\u0131 Faik \u00d6kte, \u0130slam olanla olmayan\u0131n vergisi aras\u0131ndaki fark\u0131, \u201cYan yana iki d\u00fckk\u00e2nda \u00e7al\u0131\u015fan, ayn\u0131 kiray\u0131 veren, ayn\u0131 istidatta (kapasitede) olan \u0130slam ve gayri \u0130slam iki vatanda\u015fa tarh etti\u011fimiz vergilerin aras\u0131ndaki \u00f6l\u00e7\u00fcs\u00fcz fark, verginin ilan\u0131 g\u00fcn\u00fc foyam\u0131z\u0131 meydana vurmu\u015ftu\u201d diye yazd\u0131. Faik \u00d6kte, verginin detayl\u0131 analizini yapt\u0131. Kanunla 114 bin 368 m\u00fckelleften istenen toplam vergi 465 milyon 384 bin 820 lirayd\u0131. \u0130stanbul\u2019un m\u00fckellef toplam\u0131nda y\u00fczde 54 olan pay\u0131, vergideyse y\u00fczde 75,1\u2019di. \u0130stanbul\u2019da 62 bin 575 m\u00fckellefe tahakkuk eden vergi 349 milyon 718 bin 812 lirayd\u0131.\u00a0<strong>62 bin 575 m\u00fckellefin y\u00fczde 6,7\u2019si (4193\u2019\u00fc) \u0130slam ve y\u00fczde 86,9\u2019u (54.377\u2019si) gayri \u0130slam\u2019d\u0131<\/strong>; geriye kalan her iki gruptand\u0131. 349 milyon 718 bin 812 liral\u0131k verginin 25 milyon 600 bin 409 liras\u0131 (y\u00fczde 7,3\u2019\u00fc) \u0130slam, 289 milyon 656 bin 246 liras\u0131 (y\u00fczde 82,8\u2019i) gayri \u0130slam m\u00fckellefe tahakkuk ettirildi. Ayr\u0131ma tabi tutulmadan toplanacak vergiyse 34,5 milyon lirayd\u0131. \u015eubat 1944 itibariyle tahakkuk ettirilen verginin 314 milyon 920 bin 940 liras\u0131 tahsil edildi ve bunun y\u00fczde 70\u2019i \u0130stanbul\u2019dand\u0131. Tahakkuk eden verginin yakla\u015f\u0131k 110 milyon liras\u0131 ise tahsil edilemedi.[9]<\/p>\n<p>Faik \u00d6kte\u2019nin verdi\u011fi bilgiye g\u00f6re \u0130stanbul\u2019da her 1000 m\u00fckellefin 67\u2019si \u0130slam, 869\u2019u gayri \u0130slam yani H\u0131ristiyan ve Musevi\u2019ydi. \u00d6denecek vergi ortalamas\u0131 da \u0130slam\u2019da 1 ve gayri \u0130slam\u2019da 2 lirayd\u0131. Daha \u00e7ok gayri \u0130slam vergi m\u00fckellefi daha \u00e7ok vergi vermek zorundayd\u0131. Bunun gerek\u00e7esini sadece \u201cmevcut sava\u015f ortam\u0131 nedeniyle kaynak sa\u011flamak\u201d diye a\u00e7\u0131klamak yeterli olmayacakt\u0131r.<\/p>\n<p>Vergi 1942 Aral\u0131k ay\u0131ndan itibaren topland\u0131. 1941\u2019in b\u00fct\u00e7e gelirinin yakla\u015f\u0131k 640 milyon lira oldu\u011fu dikkate al\u0131nacak olursa, 1941 b\u00fct\u00e7esinin yar\u0131s\u0131ndan fazlas\u0131n\u0131n bir ay gibi k\u0131sa s\u00fcrede toplanmas\u0131 ama\u00e7land\u0131. Varl\u0131k Vergisi\u2019nin etkisiyle 1942 y\u0131l\u0131 b\u00fct\u00e7e geliri 1941\u2019e g\u00f6re 330 milyonluk art\u0131\u015fla 978 milyon liray\u0131 a\u015ft\u0131.[10]<\/p>\n<p>\u00d6zetle Varl\u0131k Vergisi, resmen TC vatanda\u015flar\u0131 aras\u0131nda ayr\u0131mc\u0131l\u0131kt\u0131r. Temel saik \u0131rkt\u0131r, millettir. TC vatanda\u015f\u0131 H\u0131ristiyan ve Musevi\u2019den, TC vatanda\u015f\u0131 \u0130slam\u2019dan daha \u00e7ok vergi istenmi\u015f ve al\u0131nm\u0131\u015ft\u0131r. Varl\u0131k Vergisi, 1910\u2019lardan itibaren uygulanan m\u00fclkiyeti ve ekonomiyi T\u00fcrkle\u015ftirmenin bir politi\u011fiydi.<\/p>\n<h6><em><strong>NOTLAR<\/strong><\/em><\/h6>\n<p><em>[1] Faik \u00d6kte, Eski \u0130stanbul Defterdar\u0131,\u00a0Varl\u0131k Vergisi Facias\u0131, Nebio\u011flu Yay\u0131nevi, \u0130stanbul-1951, s. 211.<\/em><\/p>\n<p><em>[2] Ayhan Aktar,\u00a0Varl\u0131k Vergisi ve T\u00fcrkle\u015ftirme Politikalar\u0131, Aras Yay\u0131nc\u0131l\u0131k, \u0130stanbul-2021, s. 357-367.<\/em><\/p>\n<p><em>[3] Faik \u00d6kte, age, s. 149-160; Ayhan Aktar, age, s. 407-410.<\/em><\/p>\n<p><em>[4] Prof. Dr. Ekrem Pakdemirli,\u00a0Cumhuriyet D\u00f6neminin Ekonomik B\u00fcy\u00fckl\u00fckleri (1923-2002), TOBB Yay\u0131n\u0131, Ankara-2002, s. 12, 107.<\/em><\/p>\n<p><em>[5] Faik \u00d6kte, age, s. 48.<\/em><\/p>\n<p><em>[6] Vehbi Ko\u00e7,\u00a0Hayat Hik\u00e2yem, \u00c7elt\u00fct Matbaac\u0131l\u0131k San. ve Tic. A\u015e, 4. bas\u0131m, \u0130stanbul-1983, s. 65.<\/em><\/p>\n<p><em>[7] Sarkis \u00c7erkezyan,\u00a0D\u00fcnya Hepimize Yeter, Yasemin Gedik (haz\u0131rlayan), Belge Yay\u0131nlar\u0131, \u0130stanbul-2003, s. 125-126.<\/em><\/p>\n<p><em>[8] Takuhi Tovmasyan,\u00a0Yemek-An\u0131, Sofran\u0131z \u015een Olsun,\u00a0Aras Yay\u0131nc\u0131l\u0131k, 5. bask\u0131, \u0130stanbul-2008, s. 35-37.<\/em><\/p>\n<p><em>[9] Faik \u00d6kte, age, s. 15, 65-66, 102-103, 197, 237.<\/em><\/p>\n<p><em>[10]\u00a0Vergi \u0130statistikleri Y\u0131ll\u0131\u011f\u0131, 1982-1991, Ankara-1992, s. 3.<\/em><\/p>\n<p><em><strong><a href=\"https:\/\/www.gazeteduvar.com.tr\/pandeli-duguncuoglu-ve-menelaos-kostantinidisin-varlik-vergisi-cilesi-makale-1588052\">https:\/\/www.gazeteduvar.com.tr\/pandeli-duguncuoglu-ve-menelaos-kostantinidisin-varlik-vergisi-cilesi-makale-1588052<\/a>\u00a0<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130stanbul\u2019da her 1000 m\u00fckellefin 67\u2019si \u0130slam, 869\u2019u gayri \u0130slam yani H\u0131ristiyan ve Musevi\u2019ydi. \u00d6denecek vergi ortalamas\u0131 da \u0130slam\u2019da 1 ve gayri \u0130slam\u2019da 2 lirayd\u0131. Daha \u00e7ok gayri \u0130slam vergi m\u00fckellefi daha \u00e7ok vergi vermek zorundayd\u0131. \u00d6zetle Varl\u0131k Vergisi, resmen TC vatanda\u015flar\u0131 aras\u0131nda ayr\u0131mc\u0131l\u0131kt\u0131r. Temel saik \u0131rkt\u0131r, millettir. TC vatanda\u015f\u0131 H\u0131ristiyan ve Musevi\u2019den, TC vatanda\u015f\u0131 \u0130slam\u2019dan [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":71010,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,70,20,53],"tags":[],"class_list":["post-71008","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>Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis\u2019in Varl\u0131k Vergisi \u00e7ilesi - 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=71008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pandeli D\u00fc\u011f\u00fcnc\u00fco\u011flu ve Menelaos Kostantinidis\u2019in Varl\u0131k Vergisi \u00e7ilesi - Bati Ermenistan Ve Bati Ermenileri Sorunlari Ara\u015ftirmalar Merkezi\" \/>\n<meta property=\"og:description\" content=\"\u0130stanbul\u2019da her 1000 m\u00fckellefin 67\u2019si \u0130slam, 869\u2019u gayri \u0130slam yani H\u0131ristiyan ve Musevi\u2019ydi. \u00d6denecek vergi ortalamas\u0131 da \u0130slam\u2019da 1 ve gayri \u0130slam\u2019da 2 lirayd\u0131. 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