{"id":4964,"date":"2011-03-29T06:53:08","date_gmt":"2011-03-29T11:53:08","guid":{"rendered":"http:\/\/akunq.net\/tr\/?p=4964"},"modified":"2011-03-29T06:53:08","modified_gmt":"2011-03-29T11:53:08","slug":"ikinci-varlik-vergisi-faciasi","status":"publish","type":"post","link":"https:\/\/akunq.net\/turkish\/2011\/03\/29\/ikinci-varlik-vergisi-faciasi\/","title":{"rendered":"\u0130kinci ‘Varl\u0131k Vergisi Facias\u0131’"},"content":{"rendered":"

BASKIN ORAN<\/a>\u00a0<\/em><\/p>\n

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

\"\"<\/a>Piyasam\u0131za egemen olan yabanc\u0131lar\u0131 b\u00f6ylece ortadan kald\u0131rarak, T\u00fcrk piyasas\u0131n\u0131 T\u00fcrklerin eline verece\u011fiz<\/em><\/p>\n

A\u011f\u0131r varl\u0131k vergisini \u00f6deyemeyen, gayrim\u00fcslim T.C. vatanda\u015flar\u0131 1943 te A\u015fkale deki \u00e7al\u0131\u015fma kamp\u0131na g\u00f6nderilmi\u015fti.<\/em><\/p>\n

\u00a0<\/p>\n

Cahit Kayra b\u00fcy\u00fc\u011f\u00fcm (M\u00fclkiyelilik hasebiyle b\u00fcy\u00fck a\u011fabeyimdir; d. 1917), \u2018Sava\u015f, T\u00fcrkiye, Varl\u0131k Vergisi\u2019 adl\u0131 bir kitap yay\u0131nlad\u0131. 10 y\u0131l \u00f6nce Cumhuriyet\u2019te yapm\u0131\u015f oldu\u011fu (s. 116, dipnot) \u201cBu vergi \u0131rk\u00e7\u0131yd\u0131\u201d tespitinden vazge\u00e7ti, bunun tam tersini s\u00f6yledi: Irk\u00e7\u0131l\u0131k filan yap\u0131lmad\u0131. T\u00fcrkler gayrim\u00fcslimlerden fazla bile \u00f6dedi, dedi. Bu kadar donan\u0131ml\u0131 birisi, olaydan 69 y\u0131l sonra bunu nas\u0131l yapt\u0131, anlayamad\u0131m. Ama kitapta, birtak\u0131m tan\u0131d\u0131klar\u0131n\u0131n kendisini te\u015fvik ettiklerini s\u00f6yl\u00fcyor (s. 17-18). B\u00fcy\u00fc\u011f\u00fcme ak\u0131l vermek haddim de\u011fil ama ke\u015fke uymasayd\u0131.<\/p>\n

Uymasayd\u0131, \u00e7\u00fcnk\u00fc bu verginin Cumhuriyet tarihinin en b\u00fcy\u00fck resmi y\u00fczkaras\u0131 oldu\u011funu art\u0131k bilmeyen yok: Kanun metninde olmad\u0131\u011f\u0131 halde, bu vergi m\u00fckellefleri resmen ikiye ay\u0131rm\u0131\u015ft\u0131: M kategorisi (M\u00fcsl\u00fcman) ve G kategorisi (gayrim\u00fcslim). Ama\u00e7, piyasadaki paray\u0131 emmek perdesi alt\u0131nda, korkun\u00e7 y\u00fcksek bir vergi tahakkuk ettirmek yoluyla G\u2019leri iflas ettirmek ve bu s\u0131k\u0131\u015f\u0131k durumda mallar\u0131n\u0131 M\u2019lere satt\u0131rmakt\u0131. Vergi bununla da kalm\u0131yor, m\u00fckellefleri \u00fc\u00e7e b\u00f6l\u00fcyordu. Bir k\u0131s\u0131m M\u2019leri de D kategorisi (D\u00f6nme) ilan etmi\u015f, onlara da G\u2019lere yapt\u0131\u011f\u0131n\u0131 yapm\u0131\u015ft\u0131. \u00a0G\u2019ye tamamen keyfi olarak y\u00fcklenen vergi, ayn\u0131 zenginlikteki M\u2019lerden al\u0131nan\u0131n 2 il\u00e2 2,5 kat\u0131 olmu\u015ftu.\u00a0<\/p>\n

Bunlar\u0131 bizlere ilk \u00f6\u011freten, bizzat \u0130stanbul Defterdar\u0131 s\u0131fat\u0131yla t\u00fcm olay\u0131 en yak\u0131ndan ya\u015fam\u0131\u015f Faik \u00d6kte oldu. Kendisi, a\u011fabeyim Kayra\u2019n\u0131n \u00fcstad\u0131 idi (M\u00fclkiyeliler, meslekte kendilerinin patronu olan M\u00fclkiyelilere sayg\u0131yla \u201c\u00dcstat\u201d diye hitap eder). \u00d6kte 1951\u2019de yay\u0131nlad\u0131\u011f\u0131 \u2018Varl\u0131k Vergisi Facias\u0131\u2019nda olay\u0131n b\u00fct\u00fcn i\u00e7y\u00fcz\u00fcn\u00fc anlatm\u0131\u015ft\u0131. Ayr\u0131ca, 90\u2019lar\u0131n sonundan bu yana R. Akar, R. Bali, A. Aktar, S. Akg\u00f6n\u00fcl, \u00c7. Okutan gibi yazarlar geriye ne kald\u0131ysa tamamlad\u0131lar.\u00a0<\/p>\n

B\u00f6yle hesap g\u00f6r\u00fclmedi<\/strong><\/p>\n

\u015eimdi Kayra a\u011fabeyim, Ayd\u0131nl\u0131k \u00e7evresinin Teori dergisinde bir s\u00fcredir a\u00e7t\u0131\u011f\u0131 ulusalc\u0131 kampanyan\u0131n uzant\u0131s\u0131 olarak, \u00fcstad\u0131n\u0131 yalanl\u0131yor. \u0130nan\u0131lacak gibi de\u011fil ama say\u0131 da veriyor: \u201cM\u2019ler adam ba\u015f\u0131na 6.102 TL, G\u2019ler ise 5.326 TL vergi \u00f6demi\u015ftir\u201d diyor (s. 183).\u00a0<\/p>\n

Nas\u0131l \u015fa\u015f\u0131rd\u0131\u011f\u0131m\u0131 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: A\u011fabeyim Kayra, bir istatistik\u00e7inin asla yapmamas\u0131 gereken bir \u015feyi yap\u0131yor:<\/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 topluyor, arkas\u0131ndan G ve M\u2019nin m\u00fckellef say\u0131lar\u0131n\u0131 topluyor. Sonra bunlar\u0131 birbirine b\u00f6l\u00fcyor.\u00a0<\/p>\n

Olay\u0131n inan\u0131lmazl\u0131\u011f\u0131 da burada patlamakta. \u00c7\u00fcnk\u00fc G\u2019deki \u00e7ok kalabal\u0131k iki m\u00fckellef alt grubunun M\u2019de kar\u015f\u0131l\u0131\u011f\u0131 yok! Yani Ba\u015fbakan Saraco\u011flu\u2019nun emriyle G grubundaki \u201cSeyyar Sat\u0131c\u0131lar\u201d ile \u201cHizmet Erbab\u0131\u201d alt gruplar\u0131 vergiye dahil edilmi\u015f, ama bu iki M alt grubu vergiden muaf tutulmu\u015f! 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 olmal\u0131. Bendeniz, Aktar\u2019\u0131n (Varl\u0131k Vergisi ve T\u00fcrkle\u015ftirme Politikalar\u0131, s. 154) \u00d6kte\u2019den aktard\u0131\u011f\u0131 alt gruplar\u0131 teker teker hesaplad\u0131m, bak\u0131n\u0131z sonu\u00e7 ne \u00e7\u0131kt\u0131:<\/p>\n

Fevkalade M\u00fckellefler (M): 17.294.549 TL \/ 460 ki\u015fi = 37.596 TL. (G): 189.969.980 TL \/ 2563 ki\u015fi = 74.120 TL. Yani burada G\u2019ler M\u2019lere g\u00f6re adam ba\u015f\u0131 y\u00fczde 197 daha fazla \u00f6demi\u015f. (y. 2 misli).\u00a0<\/p>\n

Beyannameli M\u00fckellefler (M): 3.128.310 TL \/ 924 ki\u015fi = 3.385 TL. (G): 10.364.466 TL \/ 1259 ki\u015fi = 8. 232 TL. Yani burada G\u2019ler y\u00fczde 243 daha fazla \u00f6demi\u015f. (y. 2,5 misli).\u00a0<\/p>\n

Esnaf ve t\u00fcccar (M): 4.055.100 \/ 2589 ki\u015fi = 1.566; (G): 72.811.850 \/ 24.151 ki\u015fi = 3.014 TL. Yani burada G\u2019ler y\u00fczde 192 daha fazla \u00f6demi\u015f. (y. 2 misli).\u00a0<\/p>\n

Aktar\u2019da \u00e7ok \u00f6rnek var: Kerestenin kamyonu 25 TL, Ermeni keresteciye sal\u0131nan vergi 150 bin TL. Bu korkun\u00e7 vergiler b\u00fcrokratlar\u0131n iki duda\u011f\u0131n\u0131n aras\u0131nda; itiraz\u0131 yok, davas\u0131 yok, 15 g\u00fcn i\u00e7inde \u00f6denecek, yoksa m\u00fckellefin t\u00fcm mallar\u0131 derhal sat\u0131\u015fa \u00e7\u0131k\u0131yor. Bir yak\u0131n\u0131n\u0131n yan\u0131nda oturuyorsa, onunkiler de. Yine k\u00e2fi gelmezse, A\u015fkale toplama kamp\u0131na. S\u00f6z\u00fcn\u00fc etti\u011fim o iki G alt grubundaki garibanlar\u0131n (seyyar sat\u0131c\u0131lar ve hizmetliler) durumunu hi\u00e7 sormay\u0131n, \u00e7\u00fcnk\u00fc gayrim\u00fcslimler kanunen 1965\u2019e kadar memur da olam\u0131yorlard\u0131 (halen de fiilen olam\u0131yorlar). Bu \u0131rk ve din ayr\u0131mc\u0131l\u0131\u011f\u0131, hatta \u0131rk\u00e7\u0131l\u0131k de\u011fil de nedir?\u00a0<\/p>\n

Irk\u00e7\u0131 kanunun savunulmas\u0131\u00a0<\/strong><\/p>\n

Gelelim \u015fimdi, matematikten felsefeye. M\u00fclkiyeli a\u011fabeyimin burada yapt\u0131\u011f\u0131 da cidden \u00fcz\u00fcc\u00fc. Bir kere, \u00e7o\u011funluktan bahsederken s\u00fcrekli \u201cT\u00fcrk\u201d, az\u0131nl\u0131ktan bahsederken \u201cgayrim\u00fcslim\u201d diyor; tam bir \u201cMillet-i Hakime\u201d terminolojisi. B\u00f6ylesine bir faciay\u0131 \u201cizah\u201d i\u00e7in de \u00f6zetle \u015funlar\u0131 s\u0131ral\u0131yor:<\/p>\n

1) \u201cO g\u00fcnleri ya\u015famayan gen\u00e7ler bilmezler, kulaktan dolma yazarlar\u201d (s. 14, 23). Peki, \u00fcstad\u0131 F. \u00d6kte\u2019nin yazd\u0131klar\u0131 da m\u0131 kulaktan dolma?<\/p>\n

2) \u201cBa\u015fka \u00fclkelerde de ola\u011fan\u00fcst\u00fc vergiler kondu, insanlar s\u00fcr\u00fcld\u00fc\u201d (s. 36, 167-169). \u0130nsan kendi kap\u0131s\u0131n\u0131n \u00f6n\u00fcn\u00fc, ba\u015fkalar\u0131n\u0131n kap\u0131s\u0131n\u0131n \u00f6n\u00fcn\u00fcn pis oldu\u011funu s\u00f6yleyerek temizlemi\u015f olur mu?<\/p>\n

3) \u201cA\u015fkale\u2019ye s\u00fcr\u00fclenlerin orada rahatlar\u0131 hi\u00e7 fena de\u011fildi. \u00dcstelik, mesela Ere\u011fli k\u00f6m\u00fcrlerinde de i\u015f m\u00fckellefiyeti vard\u0131\u201d (s. 159, 165, 170). Kayra\u2019y\u0131 yazmaya te\u015fvik edenlerden Prof. G\u00fcng\u00f6r Uras, A\u015fkale\u2019ye s\u00fcr\u00fclenlerin M ve G kar\u0131\u015f\u0131k oldu\u011funu s\u00f6yl\u00fcyor, bunlardan 11\u2019i orada \u00f6ld\u00fc, diyor (Milliyet, 18.03.11). A. Aktar o g\u00fcnk\u00fc gazetelerde ad\u0131 ge\u00e7enlerin t\u00fcm\u00fcn\u00fc \u00e7\u0131kartm\u0131\u015f, yollad\u0131, 825 ki\u015fiden tek birinde bile M\u00fcsl\u00fcman ismi yok. \u00dcstelik, \u00d6kte anlat\u0131yor, \u00f6lenlerin say\u0131s\u0131 21 ve hepsi gayrim\u00fcslim.<\/p>\n

4) Kitap, gayrim\u00fcslimlerin zenginli\u011fini su\u00e7 haline sokuyor: \u201cM\u00fcsl\u00fcman T\u00fcrk halk \u00e7\u00fcr\u00fck evlerde ya\u015farken onlar Beyo\u011flu\u2019nda oturur, kendilerine \u00f6zel metro yapt\u0131r\u0131rlar (1872, T\u00fcnel). Bu metro onlara \u00f6zeldir\u201d (s. 188, 189). Yok ama art\u0131k.\u00a0<\/p>\n

A\u011fabeyim Kayra T\u00fcrkiye\u2019nin sava\u015fta neler \u00e7ekti\u011fini uzun uzun anlat\u0131yor, ama bu verginin babas\u0131 Ba\u015fbakan Saraco\u011flu\u2019nu anlatm\u0131yor. Saraco\u011flu tam bir \u0131rk\u00e7\u0131 idi: \u201cBiz T\u00fcrk\u2019\u00fcz, T\u00fcrk\u00e7\u00fcy\u00fcz ve daima T\u00fcrk\u00e7\u00fc kalaca\u011f\u0131z. Bizim i\u00e7in T\u00fcrk\u00e7\u00fcl\u00fck bir kan meselesi oldu\u011fu kadar ve l\u00e2akal o kadar bir vicdan ve k\u00fclt\u00fcr meselesidir\u201d (Ay\u0131n Tarihi, A\u011f. 42, s. 31). Varl\u0131k Vergisi\u2019ni \u015f\u00f6yle izah ediyor: \u201cPiyasam\u0131za egemen olan yabanc\u0131lar\u0131 b\u00f6ylece ortadan kald\u0131rarak, T\u00fcrk piyasas\u0131n\u0131 T\u00fcrklerin eline verece\u011fiz\u201d (d\u00f6nemin Trabzon Mebusu F. A. Barut\u00e7u\u2019nun an\u0131lar\u0131ndan aktaran A. Aktar, s. 148). Dikkat: Burada \u201cT\u00fcrk\u201d\u00fcn anlam\u0131, aynen Kayra\u2019daki gibidir: \u201cM\u00fcsl\u00fcman T\u00fcrk\u201d, yani gayrim\u00fcslimin z\u0131dd\u0131. C\u00fcmlenin anlam\u0131 da, \u0130ttihat\u00e7\u0131lardan bu yana s\u00fcregelen, gayrim\u00fcslim t\u00fcccardan al\u0131p M\u00fcsl\u00fcman t\u00fcccara vermektir. Ayr\u0131ca Saraco\u011flu, bu mallar\u0131n M\u00fcsl\u00fcmanlara yok pahas\u0131na sat\u0131lmas\u0131n\u0131 istemektedir. Nitekim aralar\u0131nda, \u00d6kte\u2019nin anlatt\u0131\u011f\u0131 \u015fu konu\u015fma ge\u00e7er: \u201cM\u00fckelleflerin bu [\u00e7ok k\u0131sa] m\u00fcddette likid para bulamamalar\u0131ndan endi\u015fe ediyorum\u201d. Saraco\u011flu: \u201cBu i\u015fin i\u00e7inde fiyat politikas\u0131 var delikanl\u0131. Mallar\u0131 piyasaya d\u00f6kece\u011fim. Fiyat hakk\u0131nda emellerimiz tahakkuk ettikten sonra, sana istedi\u011fin m\u00fchletleri verece\u011fim\u201d.\u00a0<\/p>\n

Ustam\u0131n de\u011fil, babam\u0131n dedi\u011fi\u00a0<\/strong><\/p>\n

Asl\u0131nda, biliyor musunuz, \u00d6kte veya di\u011ferlerinin dedikleri beni fazla ilgilendirmiyor. Misafir odam\u0131zda duvar boyunda Atat\u00fcrk ve \u0130n\u00f6n\u00fc resimleri bulunduran, \u00e7ok sert Kemalist, 1890 do\u011fumlu milletvekili babam Ekrem Oran\u2019\u0131n s\u00f6yledi\u011fi bir c\u00fcmle ilgilendiriyor: \u201cHaks\u0131zl\u0131klar yap\u0131ld\u0131. 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\u201d.\u00a0
\n\u00a0Neredeyse babam ya\u015f\u0131ndaki M\u00fclkiyeli a\u011fabeyim Cahit Kayra\u2019n\u0131n kitab\u0131 i\u00e7in bunlar\u0131 yazmak beni ger\u00e7ekten y\u0131pratt\u0131. Kendisinin ellerinden \u00f6p\u00fcyorum. Ama vatanda\u015fl\u0131k g\u00f6revimi yapt\u0131m.<\/p>\n

\u00a027\/03\/2011<\/p>\n

\u00a0http:\/\/www.radikal.com.tr\/Radikal.aspx?aType=RadikalEklerDetayV3&ArticleID=1044340&Date=28.03.2011&CategoryID=42<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

BASKIN ORAN\u00a0 \u00a0 Piyasam\u0131za egemen olan yabanc\u0131lar\u0131 b\u00f6ylece ortadan kald\u0131rarak, T\u00fcrk piyasas\u0131n\u0131 T\u00fcrklerin eline verece\u011fiz A\u011f\u0131r varl\u0131k vergisini \u00f6deyemeyen, gayrim\u00fcslim T.C. vatanda\u015flar\u0131 1943 te A\u015fkale deki \u00e7al\u0131\u015fma kamp\u0131na g\u00f6nderilmi\u015fti. \u00a0 Cahit Kayra b\u00fcy\u00fc\u011f\u00fcm (M\u00fclkiyelilik hasebiyle b\u00fcy\u00fck a\u011fabeyimdir; d. 1917), \u2018Sava\u015f, T\u00fcrkiye, Varl\u0131k Vergisi\u2019 adl\u0131 bir kitap yay\u0131nlad\u0131. 10 y\u0131l \u00f6nce Cumhuriyet\u2019te yapm\u0131\u015f oldu\u011fu (s. 116, […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-4964","post","type-post","status-publish","format-standard","hentry","category-haberler"],"yoast_head":"\n\u0130kinci 'Varl\u0131k Vergisi Facias\u0131' - 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