İç i n d e k i l e r 2 Kapak Konusu ´$JRUDµ*Q\]·QHd×N×\RU 3 %DċNDQ·×Q0HVDM× <HQL+L]PHW%LQDP×]D7Dċ×QG×N 4 43 +D]LQH=DUDU×Q×Q7HVSLWLQGH´+HU7UO 9HUJLµ.DYUDP×QGDQ1H$QODċ×OPDV× *HUHNLU" » 6DOLK%$<5$0 47 Doblo, Kango, Connect, 3DUWQHU&DGG\7DU]×$UDoODUĈOH 6WDUH[7UDIÀF7UDQVLW &DUDYHOOH7DU]×$UDoODUGD.'9 2UDQ× » 8ĊXU8ĊXUOX 2GDP×]GDQ+DEHUOHU 15 5|SRUWDMODU×P×] 28 2GDP×]3HUVRQHOLQGHQ+DEHUOHU 53 <×O×*HOLUOHULQLQ7RSODQPDV× YH%H\DQ× » <DNXS<FHOg]ċDKLQ » Onur Gök 29 h\HOHULPL]GHQ+DEHUOHU 30 9HIDWYH%DđVDčOďčď 61 9HUJL0DKUHPL\HWLQLQ6×Q×UODU× 31 2GDPď].XUXOYH.RPLV\RQ 65 +DNHPOL<D]ďODU 35 Makaleler 77 Örnek Muktezalar 36 %LU%WoH'HQHPHVLYH 89 gUQHN<DUJď.DUDUODUď dDOďđPDODUď %WoHVLQLQ$QDOL]L%WoH1HGLU" ª3URI$GQDQ*h/(50$1 39 *HUL'|QċP6HNW|UYH 9HUJL<N » $OL.$+9(&Ĉ 0dL××üâZLÙ×àñ°×;Lëûj×°°{ úï Í××Gv ¥×-L×-åýLèÍvÍ×0nLÐû×nû¥L× G¬¥vÙ ×*âÍââ×LýL¥û üLn×vÙ¥ G¬¥vÙ ×*âÍââ LýL¥j×üLn×=ú. LýL¥×GLÍnû dûÐûj×úÐ L×$ü$* 0nL×;vÍvÙvÍj××*#Dú ;Lë L¥×j×=âÍL¥×4J=B:* Bëvj×#LÐL¥×Jv×;BJ. "v¥v×GLëû¥×;©Íâ âÐâj× ï×:; vïXï Íë ©½©Í½ÙÍ GLïû×úývÍ×;©Íâ âÐâj× dv×:; vdvXï Íë ©½©Í½ÙÍ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ YH$o×NODQDELOLU%LOJLOHU » Cenk CANAL 96 %DVďQGD%L] GLëû¥×*© Ðë©¥â 8Í©½×ͽ×-âÐÙLL×4J=ü+: LùL¥× vÙ×".: Ív×?+?= #LënLÍ×"4** #ånLèvÍn×?:? #åÐvë¥×*: -v vÙ×Gü: -½Jv×**. 4ï¥âÍ×G$+$:$;L×G:úvÙý nÍvÐj×üvÙ×!vÙZvë×Ln½×#åÍÍëvÙ×úý× -vÍvï×.©½ Û×*LÙj×Õ××××Û à°ñ× 8LÐL¸©ÍÙÖúJ-ú: =vv©¥j׺ñàÛà»×àà×àצà ××××××××××××× ºñàÛà»×àà×ÕÛ×ÕÕ׺8F» !LÐ×j×××× ºñàÛà»×ÕÛ× Õצ{× 8©ÐÙLj×¥©Xï Íë ©½©Í½ÙÍ EvZj×ééé½ï Íë ©½©Í½ÙÍ GLëû¥×=åÍåj â×åÙv¥×úï Í×Gv ¥×-åýLèÍvÍ×0nLÐûÊ¥û¥×LïûÍLnûùû× åëvvÍ¥v׬ïv×à×Lëû×ëLëû¥ûnûÍ½× YLëû¥×fvÍÐ¥nv×ëvÍ×LL¥×¬ÍåývÍ×ëLïLÍLÍû¥L×LÙÙÍ½× åÙv¥ ïnv×ëLëû¥L¥L¥×ëLïûLÍ×Lë¥L׬ÐÙvÍ v×ÐâÍvÙëv× âL¥ûLZͽ â×åÙv¥×úï Í×G--0×åëvvÍ¥v×ådÍvÙÐïשLÍL×nLùûÙû LÙLnûÍ½× "ÍL××=LÐLÍû j×8û¥LÍ×;LL LÐû ×GvÍ #B::úG=×-=;$ ñ°×;*½×.©j×Õ×*j×°×=â¥L×-L½ L nZ×Ö×úJ-ú: =vj׺ñ½àÛà»×Û ×Õ¦×Õ¦×8Zê !LÐj׺ñ½àÛà»×Õà×Û°×Õà LÐû ×=LÍj×à°×-LÍÙ×àñ° úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 1 » Kapak Konusu « “AGORA”günyüzüne çıkıyor WDPDP×\OD Do×ùD o×NDU×OP×üW×U 5RPD '|QHPL VRQODU×QD GRùUX GHYOHW DJRUDV×Q×Q JLGHUHN WLFDUL ELUDQODPND]DQPD\DEDüODG×ù×Q×J|VWHUHQWRQR]OX GNNDQV×UDODU×ED]LOLNDQ×QNX]H\FHSKHVLQGHJQ ×ü×ù×QDo×NDU×OP×üW×U ho V×UD VWXQ GL]LVL\OH D\U×OP×ü QHÁHUGHQ JDOHULROXüDQEDW×VWRDGDED]LOLNDJLELELUERGUXP NDW ]HULQGH \NVHOPHNWH\GL $YOXGDQ o V×UD EDVDPDNODo×N×ODQ]HPLQNDWYHDKüDSWDEDQO×LNLQFL NDW$QWLN dDù·GD LQVDQODU×Q \DùPXU YH JQHüWHQ NRUXQDUDNJH]LQWL\DSW×ù×\HUOHUGL *UHNoH ELU NHOLPH RODQ $JRUD ´WRSODQ×ODQ \HUNHQWPH\GDQ×oDUü×SD]DU\HULµJLELDQODPODUD JHOPHNWHGLU$QWLNdDù·GDDJRUDODU×QWLFDULVL\DVLYH GLQLIRQNVL\RQODU×Q×Q\DQ×V×UDVDQDW×Q\RùXQODüW×ù×YH ELUoRNVRV\DOROD\ODU×QJHoWLùLYH\DJHUoHNOHüWLULOGLùL NHQWLQ RGDN QRNWDV× ROGXùXQX ELOLQPHNWHGLU $QWLN dDù·GD KHU NHQWWH HQ D] ELU DJRUD \HU DOPDNWDG×U .LPL E\N NHQWOHUGH LVH JHQHOGH LNL DJRUD \HU DO×UG× %XQODUGDQ ELUL GHYOHW LüOHULQLQ J|UOGù HWUDI×QGDoHüLWOLNDPXELQDODU×Q×QWRSODQG×ù×GHYOHW DJRUDV× GLùHUL LVH WLFDUL IDDOL\HWOHULQ \RùXQODüW×ù× WLFDUHWDJRUDV×G×Uú]PLUDJRUDV×0g\\·GDDQWLN 6P\UQD .HQWL·QLQ WDü×QG×ù× 3DJRV .DGLIHNDOH·XQ NX]H\\DPDF×QGDNXUXOXGXU'|QHPLQ|QHPOLNDPX ELQDODU×\OD oHYULOPLü RODQ EX \DS× NHQWLQ GHYOHW DJRUDV×G×U +HOOHQLVWLN'|QHP·GHNXUXOPXüRODQDJRUDGD JQP]H JHOHELOPLü NDO×QW×ODU×Q oRùX 06 GHSUHPLQGHQ VRQUD úPSDUDWRU 0DUFXV$XUHOLXV·XQ GHVWHNOHUL\OH \HQLGHQ LQüD HGLOHQ 5RPD '|QHPL DJRUDV×QDDLWWLU 6P\UQD DJRUDV× GLNG|UWJHQ IRUPGD SODQODQP×üRUWDGDJHQLüELUDYOXYHHWUDI×QVWXQOX JDOHULOHUOH VWRD oHYULOL ELU \DS×G×U .D]×ODUOD Do×ùD o×NDU×ODQ NX]H\ YH EDW× VWRD ERGUXP NDW× ]HULQGH \NVHOPHNWHGLU .X]H\ VWRD SODQ |]HOOLNOHUL Do×V×QGDQED]LOLNDG×U +ULVWL\DQ NLOLVHOHULQH |QFON HGHQ 5RPD '|QHPL ED]LOLNDODU× NHQWLQ KXNXN LüOHULQLQ J|UOGùELUWUDGOL\HVDUD\×G×UgWH\DQGDQNHQWLQ WLFDUL \DüDP×QD \|Q YHUHQ WFFDU YH EDQNHUOHULQ IDDOL\HWOHULLoLQGHED]LOLNDODUWHUFLKHGLOPLüWLU gOoOHUL LWLEDUL\OH 6P\UQD DJRUD ED]LOLNDV× ELOLQHQ HQ E\N 5RPD '|QHPL %D]LOLNDV× ROPD |]HOOLùLQHVDKLSWLU %D]LOLNDQ×QNX]H\FHSKHVLQGHERGUXPNDW×QD Do×ODQLNLDQ×WVDONDS×GDQEDW×\DQGDNLJQP]GH à úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû d$/,û0$/$5352-(/(5 ´$JRUD YH dHYUHVL .RUXPD ² *HOLüWLUPH YH <DüDWPD 3URMHVLµ oHUoHYHVLQGH EDüOD\DQ oDO×üPDODUGD|QFHOLNOH$JRUD·GD·OXYH·OL \×OODUGD \DS×ODQ DQFDN WDPDPODQDPD\DQ ND]×ODU VUGUOPüWU <DNODü×N \×OG×U VUGUOHQ ND]× oDO×üPDODU× LOH ED]LOLND YH EDW× VWRDQ×Q E\N ELU E|OP LOH GRùX VWRDQ×Q NX]H\ XFX Do×ùD o×NDU×OP×üW×U%XG|QHPGHND]×ODUODHü]DPDQO×RODUDN VUGUOHQUHVWRUDV\RQSURMHOHULGDKLOLQGH)DXVWLQD .DS×V×\HQLEDüWDQD\DùDNDOG×U×OP×üW×U$\U×FDEDW× VWRDFHSKHVWXQODU×Q×QD\DùDNDOG×U×OPDV×ED]LOLND YH EDW× VWRD ERGUXP NDW×QGDNL HNVLN NHPHUOHULQ WDPDPODQPDV× oDO×üPDODU× GD GHYDP HWPHNWHGLU 3URMH oHUoHYHVLQGH EDW×GD (üUHISDüD &DGGHVL·QH úNL dHüPHOLN <RNXüX NX]H\GH LVH $QDIDUWDODU &DGGHVL·QH NDGDU RODQ DODQGD NDSVDPO× ELU oHYUH G]HQOHPHoDO×üPDV×\DS×ODUDNKHPEXE|OJHOHUGH \HU DODQ YH $QWLN dDù·GD DJRUD LOH LOLüNLOL ROGXùX ELOLQHQ \DS×ODU Do×ùD o×NDU×ODFDN KHP GH KDOND Do×N ELU DUNHRORML YH WDULK SDUN× ROXüWXUXODFDNW×U %X DPDoOD NX]H\GH \HU DODQ KDUDEH GXYDUODU×Q \×N×P×QDEDüODQDUDNDJRUDQ×QNX]H\FHSKHVLE\N RUDQGDDo×OP×üW×U OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °8WëaWd½ZWd¯ Yeni Hizmet Binamıza Taşındık $UDO×N·WD\HQLKL]PHWELQDP×]×WHVOLPDOG×NWDQ KHPHQ VRQUD oRN K×]O× ELU üHNLOGH \HQL ELQDP×]D WDü×QG×N YH 2FDN 3D]DUWHVL JQ \HQL ELQDP×]GD KL]PHW YHUPH\H EDüODG×N dH\UHN DV×UO×N WHPHOOHUL ]HULQGH \NVHOHQ 2GDP×]×Q EXJQN \HQL KL]PHW ELQDV×QD NDYXüPDV×QGD PDGGL PDQHYL oRN E\N HPHùL YH NDWN×V× RODQ VL] GHùHUOL PHVOHNWDüODU×P×] EDüWD ROPDN ]HUH RGDP×]×Q NXUXOGXùX JQGHQ EXJQH NDGDU DOG×NODU× KHU NDUDUOD YH \DSW×NODU× KHU LFUDDWOD DG×P DG×P EXJQOHUH KD]×UO×N \DSP×ü RODQ EL]GHQ |QFHNL WP GHùHUOL \|QHWLFLOHULPL]H EXJQN ELQDP×]×Q DO×QPDV×QD PD\D RODQ EXQGDQ |QFHNL JD\ULPHQNXOOHULQHGLQLOPHVLQGHKHUWUOLGDULWHGELUYH WDVDUUXÁDU×\OD\HQLKL]PHWELQDP×]×QDO×QPDV×QGDoRN E\N NDWN×V× RODQ VD\J× GHùHU HVNL EDüNDQODU×P×]D WHüHNNUELUERUoELOL\RUX] ûHKLW )HWKL %H\ &DGGHVLQGHNL +UUL\HW úü 0HUNH]L·QLQ HQ VW LNL NDW×QGDQ YH NDWODUGDQ ROXüDQ YH KHU ELUL \DNODü×N ·HU \] PHWUH NDUH RODQWRSODPPHWUHNDUHOLN\HQLKL]PHWELQDP×]×Q NDW×QD \HUOHüWLN <HQL ELQDP×]GD \DSW×ù×P×] LON %DüNDQODU.XUXOX7RSODQW×V×·QGD2GDP×]×QPHQIDDWOHUL |Q SODQGD WXWXODUDN DO×QDQ WDYVL\H NDUDU×QD X\JXQ RODUDN\HQLKL]PHWELQDP×]×QüLPGLOLNID]ODJHOHQ NDW×Q×NLUD\DYHUL\RUX] 'HùHUOL0HVOHNWDüODU×P <×O×QGD \UUOùH JLUHQ \HQL 7UN 7LFDUHW .DQXQXONHPL]WLFDULKD\DW×QDPXKDVHEHYHGHQHWLP PHVOHùLQH \HS\HQL ELU ER\XW ND]DQG×UG× 8OXVODUDUDV× VWDQGDUWODUD SDUDOHO RODUDN ONHPL]GH \UUOùH NRQDQ %Dù×PV×] 'HQHWLP 6WDQGDUWODU×·Q× KHS ELUOLNWH NRQXüPDN YH WDUW×üPDN DPDF×\OD ûXEDW 6DO× JQ ´7UNL\H 'HQHWLP 6WDQGDUWODU× 6HPLQHULµ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ G]HQOHGLN%XYHVLOH\OH.*.%DüNDQ×Q×YHVWG]H\ \|QHWLFLOHULQL ú]PLU·GH Dù×UOD\DUDN EX DODQGD \DS×ODQ G]HQOHPHOHULLONDù×]GDQGLQOHGLNYH.*.\HWNLOLOHULQL \HOHULPL]OHELUDUD\DJHWLUGLN%XVHPLQHULQVRQXQGD ED]×PHVOHNWDüODU×P×]%Dù×PV×]'HQHWoL/LVDQV×Q×YH .LPOLùL·QLEL]]DW.*.%DüNDQ×·Q×QHOLQGHQDOG×ODU 'LùHUWDUDIWDQWDULKLQGHú]PLU9HUJL 'DLUHVL%DüNDQO×ù×·Q×2GDP×]GDPLVDÀUHGHUHN´<00 7DVGLN 5DSRUODU×QGD .DUü×ODü×ODQ 6RUXQODU YH d|]P gQHULOHULµ NRQXOX NRRUGLQDV\RQ WRSODQW×V×Q×Q LONLQL JHUoHNOHüWLUGLN %X WRSODQW×\D 2GDP×] \|QHWLP NXUXOX \HOHULLOHú]PLU9HUJL'DLUHVL%DüNDQ×*UXS0GUOHUL LOJLOL 9HUJL 'DLUHVL 0GUOHUL YH GLùHU \HWNLOLOHU NDW×OG× h\HOHULPL]GHQ WRSODQW× |QFHVLQGH DO×QDQ VRUX YH |QHULOHU9HUJL'DLUHVL%DüNDQO×ù×\HWNLOLOHULQHDNWDU×OG× 9DU×ODQ PXWDEDNDW VRQXFXQGD EX WRSODQW×Q×Q KHU o D\GDELUSHUL\RGLNRODUDN\DS×OPDV×NDUDUODüW×U×OG× 'HùHUOL0HVOHNWDüODU×P ú]PLU <002 DLOHVL RODUDN ´'Q\D .DG×QODU *QµQ NXWODPDN DPDF×\OD 0DUW 'Q\D .DG×QODU *Q·QGH\HOHULPL]YH\DN×QODU×\ODELUOLNWH´+RPHURV 9DGLVLµQGH NDKYDOW×GD EXOXüX\RUX] $\U×FD 7UN VDQDW P]LùLQH J|QO YHUHQ KHU \DüWDQ \HPL]LQ YH \DN×QODU×Q×Q NDW×ODELOHFHùL ´ú]PLU <002 7UN 6DQDW 0]LùL .RURVXµ oDO×üPDODU×QD EDüO×\RU 'LùHU WDUDIWDQ2GDP×]´6RV\DO)DDOL\HWOHUYH+DONODúOLüNLOHU .RPLV\RQXµ |QFOùQGH 1LVDQ WDULKOHUL DUDV×QGD 0DUGLQ YH oHYUHVLQH ELU JH]L G]HQOL\RUX] %DüWDEXJH]LROPDN]HUHHWNLQOLNOHULPL]HJ|VWHUGLùLQL] LOJLYHNDW×O×PLoLQKHSLQL]HD\U×D\U×VRQVX]WHüHNNUOHU HGL\RUX] 2GDP×]×Q EWQ NXUXO YH NRPLV\RQODU×Q×Q \DQ× V×UD 6RV\DO )DDOL\HWOHU YH +DONOD úOLüNLOHU .RPLV\RQXPX]XQ oDO×üPDODU×Q× J|QOGHQ GHVWHNOL\RUX] úoLQGH \DüDG×ù×P×] WRSOXPD NDUü× VRUXPOXOXùXPX]XQ ELOLQFL LoLQGH \HOHULPL]L ELU DUD\D JHWLUHQ KHU WUO HWNLQOLN YH RUJDQL]DV\RQODU×Q VD\×V×Q× DUW×UPDN LVWL\RUX] %X FPOHGHQ RODUDN VRV\DO VRUXPOXOXN SURMHVL NDSVDP×QGD 0DUGLQ·LQ 6DYXU LOoHVLQGH LKWL\DF× RODQ RNXOODUD GDù×W×OPDN ]HUHNLWDSYHN×UWDVL\HNDPSDQ\DV×EDüODW×\RUX]%X NRQXGDNL GHWD\ODU× GHUJLPL]LQ LOHUOH\HQ VD\IDODU×QGD EXODFDNV×Q×] 3D\ODü×OG×NoD oRùDODFDN RODQ L\L YH J]HOüH\OHULX]DNGL\DUODUDKHSELUOLNWHJ|WUHELOPHN GLOHùL\OH ûDGLdHWLQ ú]PLU<002%DüNDQ× úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû Û Odamız yeni binasına taşındı ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× \HOHULQH GDKD L\L KL]PHW YHUHELOPHN DG×QD 2FDN WDULKLQGH +UUL\HW úü 0HUNH]L ELQDV×QGDNLNDWDWDü×QG× ú]PLU·LQ HQ PHUNH]L \HULQGH EXOXQDQ D\U× WRSODQW× VDORQXQXQ EXOXQGXùX ú]PLU <00 2GDV×QGD .RPLV\RQ YH .XUXOODU×P×]×Q WRSODQW×ODU×K×]O×ELUüHNLOGHGHYDPHWPHNWHGLU 7P oDO×üPDODU×P×]×Q YHULPOL ELU RUWDPGD JHUoHNOHüWLùL \HQL KL]PHW ELQDP×]D WP\HOHULPL]LEHNOHUL] $GUHVLPL]ûHKLW)HWKLEH\&DG+UUL\HW úü0HUNH]L1R.3DVDSRUWú]PLU Başkanlar Kurulu yeni hizmet binamızda ilk toplantısını yaptı 2FDN WDULKLQGH ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× %DüNDQODU .XUXOX 7RSODQW×V× \DS×OG× \×O×Q×Q JHQHO GHùHUOHQGLULOPHVLQLQ \DS×OG×ù× %DüNDQODU .XUXOX 7RSODQW×V×QGD WRSODQW× JQGHPLQL 2GDP×]×Q \HQL KL]PHW ELQDV×QD WDü×QP×ü ROPDV×QGDQ GROD\× ELQDP×] ROXüWXUPDNWD\G× %DüNDQODU .XUXOX 7RSODQW×V×QGD 2GDP×] PHQIDDWOHUL GüQOHUHN DO×QDQ WDYVL\H NDUDU×QD úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû LVWLQDGHQ 2GDP×] <HQL +L]PHW %LQDV×·Q×Q NDW×Q×QNLUD\DYHULOPHVLÀNULJQGHPHJHOGL gQFHOLNOL RODUDN \HOHULPL]LQ NLUDODPDV× GüQOGùQGHQ KHUKDQJL ELU HPODN üLUNHWL LOH DQODü×OPDP×ü ROXS \HOHULPL]H ELOJLVL GX\XUXOPXüWXU 2GDP×] KL]PHW ELQDV×Q×Q NDW×Q× NLUDODPD\× GüQHQ \HOHULPL]LQ 2GDP×] *HQHO úGDUH 0GU 6HYWDW7HN\H LOH LOHWLüLPH JHoPHVL ULFDROXQXU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °EZWcépZWd>WX[hb[h¯ Mülkiyeliler Birliği Yönetim Kurulu Odamızı ziyaret etti 0ONL\HOLOHU %LUOLùL ú]PLU ûXEH %DüNDQ× $VO× 7HQJL] %DüNDQ <DUG×PF×V× 0HOLK 'LULO *HQHO 6HNUHWHU 'U *|NKDQ 8JDQ YH (EUX .XODO×RùOX 2FDN 6DO× JQ 2GDP×]× ]L\DUHW HGHUHN ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× <|QHWLP .XUXOX %DüNDQ×ûDGLdHWLQ·HL\LWHPHQQLOHULQLLOHWWLOHU ú]PLU <00 2GDV× \HOHULQLQ E\N OCAK I×ü?=×I 2014 I×;Lëûj×°°{ oRùXQOXùXQXQ D\Q× ]DPDQGD \HVL ROGXùX 0ONL\HOLOHU %LUOLùL %DüNDQ×·Q×Q 2GDP×]× ]L\DUHW HWPHVL LOH L\L LOLüNLOHU SHNLüWLULOGL ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× <|QHWLP .XUXOX %DüNDQ× ûDGL dHWLQ0ONL\HOLOHU%LUOLùL\HQL<|QHWLPLQLEXYHVLOH\OH WHEULN HGHUHN <|QHWLP .XUXOX·QD oDO×üPDODU×QGD EDüDU×ODUGLOHGL úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû Türkiye Denetim Standartları tanıtıldı ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× WDUDI×QGDQ G]HQOHQHQ ´7UNL\H 'HQHWLP 6WDQGDUWODU×6HPLQHULµ.DPX*|]HWLPL0XKDVHEH YH 'HQHWLP 6WDQGDUWODU× .XUXPX %DüNDQ× 6H\LW $KPHW %Dü %DüNDQ <DUG×PF×V× 0HKPHW .D\D 6WDQGDUWODU 'DLUHVL %DüNDQ× 0HKPHW ûLULQ·LQ NDW×O×PODU×\OD ûXEDW 6DO× JQ (JH 3DODV 2WHOL·QGHJHUoHNOHüWL <HQL 7UN 7LFDUHW .DQXQX X\DU×QFD .DPX *|]HWLPL 0XKDVHEH YH 'HQHWLP 6WDQGDUWODU× .XUXPX .*. WDUDI×QGDQ XOXVODUDUDV× VWDQGDUWODUOD SDUDOHO RODUDN \UUOùH NRQXODQ %Dù×PV×] 'HQHWLP 6WDQGDUWODU×QD LOLüNLQ IDUN×QGDO×N ROXüWXUPDN DPDF×\OD ú]PLU <00 RGDV× WDUDI×QGDQ G]HQOHQHQ NRQIHUDQVWD NRQXüDQ .*. %DüNDQ× 6H\LW $KPHW %$û ´8]XQ P]DNHUHOHU VRQUDV×QGD 8OXVODUDUDV× 0XKDVHEHFLOHU )HGHUDV\RQX ,)$& LOH WHOLI DQODüPDV× \DSW×NODU×Q× EX DQODüPD NDSVDP×QGD ,)$& WDUDI×QGDQ \D\×QODQDQ VWDQGDUWODU×Q WDPDP×Q×Q ´7UNL\H 'HQHWLP 6WDQGDUWODU×µ RODUDN PHY]XDW×P×]D ND]DQG×U×OPD\D GHYDP HGLOHFHùLQLµ EHOLUWWL ,)$& WDUDI×QGDQ \D\×PODQDQ Õ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû VWDQGDUWODUGDQ |QHP DU]HWPHVL QHGHQL\OH ´.DOLWH.RQWURO6WDQGDUG×µYH´%Dù×PV×]'HQHWLP 6WDQGDUWODU×QDµ |QFHOLN YHULOGLùLQL YXUJXOD\DQ %Dü ´7UNL\H 'HQHWLP 6WDQGDUWODU×Q×Q GDKD NDSVDPO× ROGXùXQX YH XOXVODUDUDV× VWDQGDUWODUD X\XPOX 7UNL\H 'HQHWLP 6WDQGDUWODU×Q×Q X\JXODQPD\D EDüODPDV×\OD 7UNL\H·GH EDù×PV×] GHQHWLPGH NDOLWHQLQ GDKD GD DUWDFDù×Q×µ LIDGH HWWL .*. %DüNDQ <DUG×PF×V× 0HKPHW .$<$ LVH ´7UNL\H 'HQHWLP 6WDQGDUWODU×Q×Q VDGHFH .DOLWH .RQWURO 6WDQGDUWODU× YH %Dù×PV×] 'HQHWLP 6WDQGDUWODU×QGDQ ROXüPDG×ù×Q× EXQODUD LODYH RODUDNGLùHUJYHQFHVWDQGDUWODU×LOJLOLKL]PHWOHU VWDQGDUWODU× HùLWLP HWLN YH ELOJL VLVWHPOHUL GHQHWLPLQH LOLüNLQ VWDQGDUWODU GD GDKLO ROPDN ]HUH oRN GDKD JHQLü ELU oHUoHYH\L LIDGH HWWLùLQL EDüWD WDULKL ÀQDQVDO WDEORODU×Q GHQHWLPL ROPDN ]HUH NRQXVX oRN IDUNO× DODQODUD LOLüNLQ \UWOHELOHFHN KL]PHWOHUH LOLüNLQ VLVWHPDWLN \DNODü×PODU× RUWD\D NR\DQ VWDQGDUW PHWLQOHULQL GH EQ\HVLQGH EDU×QG×UG×ù×Q× LIDGH HGHUHN EX KXVXVODU×Q PHVOHN PHQVXSODU× Do×V×QGDQ \HQL Lü DODQODU×ROXüWXUDFDù×Q×µEHOLUWWL OCAK I×ü?=×I 2014 I×;Lëûj×°°{ %Dù×PV×] GHQHWLPH WDEL üLUNHW VD\×V× DUWDFDN <HQL 77. X\DU×QFD EDù×PV×] GHQHWLPH WDEL RODFDN üLUNHWOHU oHüLWOL NULWHUOHU GLNNDWH DO×QDUDN %DNDQODU .XUXOX WDUDI×QGDQ EHOLUOHQL\RU .*. %DüNDQ× %$û ´LOJLOL $% GLUHNWLÀ oHUoHYHVLQGH EHOLUOHQHQ NULWHUOHUHJ|UH\×O×QGD ELQ FLYDU×QGD E\N üLUNHWLQEDù×PV×]GHQHWLPH WDEL ROGXùXQX EHOLUOHQHQ NULWHUOHULQLOJLOL$%GLUHNWLÀQH X\XP VDùODPDN ]HUH NDGHPHOL RODUDN DüDù×\D oHNLOPHN VXUHWL\OH YH PWHDNLS \×OODUGD GDKD GD DUWDFDù×Q× \×O×QGD EDù×PV×] GHQHWLPH WDEL OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °EZWcépZWd>WX[hb[h¯ EDù×PV×] GHQHWLP NXUXOXüX LOH ELQ EDù×PV×]GHQHWoL\HWNLOHQGLULOGL .*.·Q×Q NXUXOXüX $% P]DNHUH VUHFL ûLUNHWOHU +XNXNX IDVO×QD LOLüNLQ NULWHUOHU oHUoHYHVLQGH JHUoHNOHüPLü ROXS JHoWLùLPL] VUHoWH .*. WDUDI×QGDQ $% GLUHNWLÁHULQH X\XP VDùODQPDN ]HUH PHY]XDW \UUOùH NRQXOPXü EXOXQX\RU .*. %DüNDQ× 6Q %$û ´GDKD |QFH 63. WDUDI×QGDQ \HWNLOHQGLULOPLü EDù×PV×] GHQHWLP NXUXOXüODU×QD \HQL PHY]XDWD X\XP VDùODPDODU× EDN×P×QGDQ \×O× LoLQ JHoLü VUHFL WDQ×QG×ù×Q× EX VUHoWH LOJLOL NXUXOXüODU×Q×Q \HWNLVLQLQ D\QHQ GHYDP HWWLùLQL PHY]XDWD X\XP VDùOD\DQODU×Q \HWNLOHQGLUPHOHULQLQ \DS×OG×ù×Q×µ EHOLUWWL %X NDSVDPGD .*.·\D PUDFDDW HGHQ NXUXOXüODUGDQ DGHGLQLQ \HWNLOHQGLULOGLùLQL <00YH6000OHUH\|QHOLNRODUDNQLYHUVLWH LOHLüELUOLùLoHUoHYHVLQGHJHoLüG|QHPLHùLWLPOHULQL WDPDPOD\DQODU LOH EDù×PV×] GHQHWoLOLN V×QDY×QGD EDüDU×O×RODQELQDGHWPHVOHNPHQVXEXQXQ \HWNLOHQGLULOGLùLQL EXQODU×Q JHUHNOL LüOHPOHULQLQ WDPDPODQPDV×Q×Q DUG×QGDQ .*. LQWHUQHW VLWHVLQGH ´%Dù×PV×] 'HQHWLP 5HVPL 6LFLOLQGHµ \D\×QODQG×ù×Q×V|]OHULQHLODYHHWWL RODFDNüLUNHWOHUHLOLüNLQ%DNDQODU.XUXOX.DUDU×Q×Q \DN×QGD 5HVPL *D]HWH·GH \D\×QODQPDV×Q× EHNOHGLNOHULQLµLIDGHHWWL .*. %DüNDQ× %Dü ´ú)ú$5 \HVL RODUDN XOXVODUDUDV×VLVWHPLQSDUoDV×KDOLQHJHOGLNµ \×O× RFDN D\× VRQXQGD JHUHNOL P]DNHUHOHULQ WDPDPODQPDV×Q×Q DUG×QGDQ .*.·Q×Q 8OXVODUDUDV× 'HQHWLP 2WRULWHOHUL )RUXPXQD\HROGXùXQXKDW×UODWDQ.*.%DüNDQ× %$û´EDù×PV×]GHQHWLPHLOLüNLQRODUDN7UNL\H·GH \HQL NXUXODQ NDPX J|]HWLPL VLVWHPLQLQ GHQHWLP YH J|]HWLP DODQ×QGDNL XOXVODUDUDV× JHOLüPHOHUH YH $% PNWHVHEDW×QD X\XPOX RODUDN RODUDN ROXüWXUXOGXùXQX.*.·Q×Qú)ú$5\HVLROPDV×\D EX DODQD LOLüNLQ XOXVODUDUDV× VLVWHPDWLùLQ ELU SDUoDV× KDOLQH JHOGLùLQL EXQXQ .*. YH ONHPL] Do×V×QGDQ|QHPOLELUDG×PROGXùXQXµLIDGHHWWL ú]PLU <00 2GDV× <|QHWLP .XUXOX %DüNDQ× ûDGL dHWLQ ´ ûXEDW WDULKLQGH \UUOùH JLUHQ \HQL 7UN 7LFDUHW .DQXQX ONHPL] WLFDUL KD\DW×QD PXKDVHEH YH GHQHWLP PHVOHùLQH \HS\HQL ELU ER\XW ND]DQG×UP×üW×U .*. %DüNDQ× YH VW G]H\ \|QHWLFLOHULQL ú]PLU·GH Dù×UOD\DUDN \DS×ODQ \HQLOLNOHUL LON Dù×]GDQ GLQOHPHN .*. \HWNLOLOHULQL\HOHULPL]OHELUDUD\DJHWLUHELOPHNWHQ GROD\×PXWOXOXNGX\X\RUX]µGL\HEHOLUWWL úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 7 Üyelerimiz Bağımsız Denetçi Lisansları’nı KGK Başkanı’nın elinden aldı 7UNL\H 'HQHWLP 6WDQGDUWODU× 6HPLQHUL·QLQ VRQXQGD\DS×ODQEHOJHWHVOLPW|UHQLLOH%Dù×PV×] 'HQHWoL /LVDQODU×Q× DOPD\D KDN ND]DQDQ ú]PLU <002GDV×\HOHULQHOLVDQVODU×Q×.DPX*|]HWLPL 0XKDVHEH YH 'HQHWLP 6WDQGDUWODU× .XUXPX .*.%DüNDQ×6H\LW$KPHW%DüWDNGLPHWWL \HPL]LQ %HOJH YH NLPOLNOHULQL DOG×NODU× W|UHQGH \HOHULPL] EHOJHOHULQL .*. %DüNDQ× 6D\×Q6H\LW$KPHW%Dü·WDQDOG×NODU×LoLQoRNPXWOX ROGXNODU×Q×LIDGHHWWL { úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû %Dù×PV×]'HQHWoL.LPGLU" %Dù×PV×] 'HQHWoL KHUKDQJL ELU NLüL YH\D NXUXOXüD EDù×PO× ROPDGDQ JHQHO NDEXO J|UPü PXKDVHEH LONHOHUL YH HVDVODU× ×ü×ù×QGD PDOL WDEORODU×Q JHUoHùL \DQV×W×S \DQV×WPDG×ù×Q× DUDüW×UDQ NLüLGLU VD\×O× \DVD LOH GHQHWLP \HWNLVL 6000 YH <00·OHUH YHULOPLüWLU %X NLüLOHU GHQHWLPOHUL V×UDV×QGD IDDOL\HW GHQHWLPL YH X\JXQOXNGHQHWLPLGH\DSDUODU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °EZWcépZWd>WX[hb[h¯ İzmir Vergi Dairesi Başkanlığı ile Koordinasyon toplantısı yapıldı ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× YH ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù× LüELUOLùL\OH .DWPD 'HùHU 9HUJLVL LDGHOHULQGH NDUü×ODü×ODQ VRUXQODU YH o|]P |QHULOHUL NRQXOX .RRUGLQDV\RQ 7RSODQW×V× WDULKLQGHú]PLU<HPLQOL0DOL0üDYLUOHU 2GDV×QGDJHUoHNOHüWLULOGL .DWPD'HùHU9HUJLVLLDGHOHULQGHNDUü×ODü×ODQ VRUXQODUYHo|]P|QHULOHULNRQXOXWRSODQW×\Dú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× <|QHWLP .XUXOX h\HOHUL YH ú]PLU 9HUJL 'DLUHVL %DüNDQ× 6Q )HUKDW $/(0'$5*UXS0GUOHUL6Q&LKDQJLUg=d(/ú. 6Q)DKUL6,'$/YH6Q&HPDO$..,/,1d6WUDWHML OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 0GU 6Q 6×WN× .2d .'9 0GUOHUL 6Q 8ùXU 726<$/,YH6Q$KPHW*h1d$9',9HUJL'DLUHVL 0GUOHUL 6Q 1XUHWWLQ 3(.(5 YH 6Q (UGRùDQ h/7$<NDW×OG× h\HOHULPL]GHQWRSODQW×|QFHVLQGHDO×QDQVRUX YH |QHULOHUL 9HUJL 'DLUHVL %DüNDQO×ù× \HWNLOLOHULQH DNWDUDQ ú]PLU <002 <|QHWLP .XUXOX \DS×ODQ WRSODQW×Q×Q YHULPOL ELU üHNLOGH JHoPHVLQGHQ GROD\× PXWOXOXNGX\GXNODU×Q×EHOLUWWL 9HUJL 'DLUHVL %DüNDQ× YH *UXS 0GUOHUL LOH ELUOLNWHJHUoHNOHüWLULOHQ.RRUGLQDV\RQ7RSODQW×V×·Q×Q oD\GDELU\DS×OPDV×SODQODQPDNWDG×U úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ¦ Manisa Vergi Dairesi Başkanı Yılmaz Çakan Odamızı ziyaret etti ûXEDW dDUüDPED JQ VDDW ·GD 0DQLVD9HUJL'DLUHVL%DüNDQ×6D\×Q<×OPD]dDNDQ YH*HOLUúGDUHVL*UXS0GU7XQFD\7HNLQ2GDP×] <|QHWLP.XUXOX·QX]L\DUHWHWWL 2GDP×] ]L\DUHW SURJUDP× NDSVDP×QGD <|QHWLP .XUXOXPX]XQ GDKD |QFH ]L\DUHWWH EXOXQGXùX 6D\×Q <×OPD] dDNDQ LDGH\L ]L\DUHWWH EXOXQGXODU ú\L GLOHN YH WHPHQQLOHULQL 2GDP×] <|QHWLP .XUXOX·QD LOHWHQ dDNDQ oDO×üPDODU×P×]× \DN×QGDQ WDNLS HWWLNOHULQL EHOLUWHUHN 2GDP×] <|QHWLP .XUXOX·QXQEDüDU×ODU×Q×QGHYDP×Q×GLOHGL 25. Vergi Haftası Etkinlikleri ’ne katıldık ûXEDW 3D]DUWHVL JQ 9HUJL +DIWDV× $WDWUN $Q×W×QD dHOHQN .R\PD 7|UHQL LOH EDüODG× ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×<|QHWLP .XUXOX%DüNDQ<DUG×PF×V×6D\×QúVPDLO,ü×NW|UHQH NDW×ODUDN2GDP×]×WHPVLOHQ$WDWUN$Q×W×QDoHOHQN E×UDNW× ûXEDW0DUWWDULKOHULDUDV×QGDPNHOOHÁHULQ YHUJL\H J|QOO X\XPXQX DUWW×UPDN WRSOXPXQ WP NHVLPOHULQL YHUJL NRQXVXQGD ELOLQoOHQGLUPHN YH NDPXR\XQGD VDùO×NO× ELU YHUJL ELOLQFL ROXüWXUPDN DPDF×\ODWP\XUWWD9HUJLKDIWDV×NXWODQG× ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×<|QHWLP .XUXOX %DüNDQ <DUG×PF×V× úVPDLO ,ü×N ELU ONHQLQ NDON×QPDV×QGD YH JHOLüPHVLQGH HQ |QHPOL ÀQDQV ND\QDNODU×QGDQ ELULQLQ YHUJL ROGXùXQX LIDGH HGHUHNYHUJLELOLQFLQLQWPWRSOXPDND]DQG×U×OPDV× JHUHNWLùLQLEHOLUWWL °ñ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °EZWcépZWd>WX[hb[h¯ 6RV\DO)DDOL\HWOHUYH+DONODúOLüNLOHU.RPLV\RQXPX]HWNLQOLNOHULQHWPK×]×\ODGHYDPHGL\RU Dünya Kadınlar Günü’nde Homeros’tayız 'HùHUOL .DG×QODU×P×]×Q EX |]HO JQQHQJ]HOüHNLOGHDLOHFHNXWODPDN DPDF×\OD 0DUW 'Q\D .DG×QODU *Q·QGHh\HOHULPL]OH%LUOLNWH+RPHURV 9DGLVLQGHNDKYDOW×GDEXOXüX\RUX] 2GDP×] 6RV\DO )DDOL\HWOHU .RPLV\RQX WDUDI×QGDQ G]HQOHQHQ +RPHURV·WD .DKYDOW× (WNLQOLùLPL] 0DUW &XPDUWHVL JQ +RPHURV·WD \DS×ODFDNW×U 7UNL\H·GH0DUW'Q\D.DG×QODU *Q LON NH] \×O×QGD ´(PHNoL .DG×QODU *Qµ RODUDN NXWODQPD\D EDüODQG×\×O×QGDYHRQXL]OH\HQ \×OODUGDGDKD\D\J×QRODUDNNXWODQG× ´%LUOHüPLü 0LOOHWOHU .DG×QODU 2Q <×O×µ SURJUDP×QGDQ 7UNL\H·QLQ GH HWNLOHQPHVL\OH\×O×QGD´7UNL\H .DG×Q<×O×µNRQJUHVL\DS×OG× (\OO$VNHUL'DUEHVL·QGHQVRQUD G|UW\×OVUH\OHKHUKDQJL ELUNXWODPD \DS×OPDG× ·WHQ LWLEDUHQ KHU \×O oHüLWOL |UJWOHU WDUDI×QGDQ ´'Q\D .DG×QODU *Qµ NXWODQPD\D GHYDP ediliyor. Türk Sanat Müziği koro çalışmaları başlıyor 7UN 6DQDW 0]LùLQH LOJL GX\DQ YH VHYHQ KHU \DüWDQ \H YH \DN×QODU×Q×Q NDW×ODELOHFHùL ú]PLU <002 7UN 6DQDW 0]LùL .RURVXoDO×üPDODU×QDEDüO×\RU 6RV\DO )DDOL\HWOHU .RPLV\RQXPX]XQ HWNLQOLNOHUL GkKLOLQGH RODQ .RUR oDO×üPDODU× 0ONL\HOLOHU %LUOLùL 7UN 6DQDW 0XVLNLVL YH 7UN +DON 0XVLNLVL .RURODU×Q×Q NXUXFXOXùXQX YH \|QHWLFLOLùLQLX]XQG|QHP\DSDQ \HPL] <00 6DPL 6XVXUOXN·XQ \|QHWLFLOLùLQGHEDüO×\RU 0DUW D\×QGD EDüOD\DFDN 7UN 6DQDW 0]LùL .RURVX HùLWLPOHUL XGL *UNDQ g]WUN WDUDI×QGDQYHULOHFHN ú]PLU <002 7UN 6DQDW 0]LùL .RURVXQD .DW×OPDN LVWH\HQ\HYH\DN×QODU×Q×QPDUW D\×Q×Q VRQXQD NDGDU 2GDP×]D LVLPOHULQLELOGLUPHOHULULFDROXQXU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 11 Yeminli Mali Müşavirler Mardin’de <|QHWLP .XUXOX %DüNDQ× ûDGL dHWLQ 2GDP×] EQ\HVLQGH \HOHULPL]L ELU DUD\D JHWLUHFHN IDUNO× HWNLQOLNYHJH]LOHULQ\DS×OPDV×QDKHU]DPDQGHVWHN RODFDNODU×Q× oDO×üPDODU×Q×Q GHYDP×Q×Q JHOHFHùLQL belirtti. Mardin’de 1 kitap 1 umut ú]PLU <002 6RV\DO )DDOL\HWOHU YH +DONOD úOLüNLOHU .RPLV\RQX |QFOùQGH 1LVDQ WDULKOHULDUDV×QGD\DS×ODFDNRODQ0DUGLQYHoHYUHVL JH]LVL\RùXQELUWDOHSLOHNDUü×ODüW× .LüLQLQ NDW×O×P×\OD JHUoHNOHüWLULOHFHN 0DUGLQ 7XUX LoLQ WP NRQWHQMDQODU×P×] GRODUNHQ \HOHULPL]HLOJLOHULQGHQGROD\×WHüHNNUHGHUL] 8QHVFR 7DUDI×QGDQ 'Q\D .OWU 0LUDV× RODUDN NDEXO HGLOHQ 0DUGLQ·H \DS×ODFDN JH]LGH .DV×P×\H 0HGUHVHVL .×UNODU .LOLVHVL 0DUGLQ 0]HVL 8OX &DPLL =LQFLUL\H 0HGUHVHVL 7DULKL 3RVWDKDQH \]\×OODUFD 6U\DQL FHPDDWLQ EDùO× ROGXùX'H\UXO]DIHUDQ0DQDVW×U×\×OO×N*QHü 7DS×QDù×\×OO×NWDULKLLOHLNLQFL+DVDQNH\IRODQ 3HUV .UDO× 'DULXV·XQ DG×Q× DODQ 'DUD $QWLN .HQWL HVNL \HUOHüLPOHU 7Dü 2FDNODU× 0H]RSRWDP\D·Q×Q LON%DUDM×YH0HWUHGHULQOLùHLQLOHQ\|UHKDON×Q×Q =LQGDQ GL\H WDELU HWWLùL 'HSR J|UOHFHN \HUOHU DUDV×QGD hoJHFHG|UWJQVUHFHNRODQ0DUGLQWXUXQGD 6U\DQL FHPDDWLQLQ HQ |QHPOL \HUOHüPHOHULQGHQ 0LG\DW *$3 SURMHVLQLQ WDPDPODQPDV× LOH VXODU DOW×QGD NDODFDN RODQ 'LFOH 1HKUL N×\×V×QGDNL +DVDQNH\I 0DùDUD (YOHUL 7Dü .|SU (O 5×]N &DPLVL YH 6XOWDQ 6OH\PDQ .OOL\HVL 0DUGLQ·LQ RWDQWLN oDUü×V× 6U\DQLOHULQ JHUL G|Qü SURMHVL NDSVDP×QGDWHNUDUKD\DWDG|QGUGNOHUL.×OO×W.|\ UHVWRUDV\RQX WDPDPODQDQ 0RU <RKDQQD .LOLVHVL YH 0DUGLQ·LQ PLQ\DWU RODQ 6DYXU SURIHV\RQHO UHKEHUOHUHüOLùLQGHJH]LOHFHN 6RV\DO )DDOL\HWOHU YH +DONOD úOLüNLOHU .RPLV\RQXPX]XQ oDO×üPDODU×Q× J|QOGHQ GHVWHNOH\HQ ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× °à úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 6RV\DO )DDOL\HWOHU .RPLV\RQXPX] |QFOùQGH 1LVDQWDULKOHUL DUDV×QGD \DS×ODFDN 0DUGLQ JH]LVLQGH LKWL\DF× RODQ RNXOODUD GDù×W×OPDN ]HUH ´dRFXN .LWDE×µ NDPSDQ\DV×EDüODW×\RUX] 0DUGLQ 6DYXU úOoH 0LOOL (ùLWLP 0GU 0HKPHW (PLQ $VNDU LOH \DS×ODQ J|UüPH QHWLFHVLQGH oRFXNODU×Q |]HOOLNOH RNXPD NLWDE×QD LKWL\DoODU×Q×Q oRN ID]OD ROGXùXQX |ùUHQGLN 0HKPHW (PLQ $VNDU ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV×Q×Q GX\DUO×O×ù× LoLQ WHüHNNU HGHUNHQ LKWL\DF× RODQ oRFXNODU×Q PXWOXOXùXQDNDWN×GDEXOXQXODFDù×LoLQPLQQHW GX\GXùXQXEHOLUWWL 0DUGLQ·HJ|QGHULOHFHNoRFXNNLWDSODU×QD EHQLPGHELUNDWN×PROVXQGL\RUVDQ×]HQJHo 1LVDQ3D]DUWHVLJQQHNDGDUJ|QGHULOPHVLQL LVWHGLùLQL] oRFXN NLWDSODU×Q× oRFXNODU×Q×]×Q WRUXQODU×Q×]×Q YH\D \DN×QODU×Q×]×Q ú]PLU<00 2GDV×QDWHVOLPHWPHQL]ULFDROXQXU Küçük bir oRFXùXQPXWOXOXùX ED]HQ ELU NLWDS NDGDU\DN×Q úOHWLüLP OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °EZWcépZWd>WX[hb[h¯ İzmir YMMO dergisi yeni ismini arıyor ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× 'HUJLVL 6D\×V×QGD \DSW×ù× GHùLüLP LOH IDUNO× ELU ER\XW ND]DQP×üROXSUHQNOLYHNXüHEDVN×V×WDVDU×P×YH LoHULùLLOHNDOLWHOLELU\D\×QRUJDQ×QDG|QüWUOG ûXDQDNDGDUXODüP×üROGXùX\NVHNNDOLWHVLQL GDKD GD LOHUL G]H\OHUH WDü×\DELOPHN DPDF×\OD KDNHPOL GHUJL ROPD \ROXQGD DG×PODU DW×OP×ü ROXS EX VD\×P×]GD LON GHID KDNHPGHQ J|Uü DO×QDUDN KDNHPOLELU\D]×\D\HUYHULOPLüWLU .OWU YH 7XUL]P %DNDQO×ù×·QGDQ ,661 QXPDUDV× 8OXVODUDUDV× 6WDQGDUW 6UHOL <D\×Q 1XPDUDV×DO×QDUDNGHUJLPL]LQGDKDGDSURIHV\RQHO ROPDV×Do×V×QGDQoDO×üPDODUGHYDPHWPHNWHGLU ,661 QXPDUDV× GHUJLQLQ LVPLQH J|UH DO×QG×ù×QGDQGHUJLPL]LHQL\LüHNLOGH\DQV×WDELOHFHN ELULVLPNRQXOPDV×JQGHPHJHOGL 'HUJLPL]LQ \HQL LVPLQL ELUOLNWH EXOPD\× KHGHÁL\RUX] úVLP|QHULOHULQL]L1LVDQdDUüDPEDJQQH NDGDU LQIR#L]PLU\PPRRUJWU PDLO DGUHVLQH J|QGHUPHQL]ULFDROXQXU ,661180$5$6,1('ú5" ,6618OXVODUDUDV×6WDQGDUW6UHOL<D\×Q1XPDUDV×EHOLUOLELUVUHOL\D\×QGHYDPO×ND\QDNGHYDP HGHQVUHOL\D\×QLoLQROXüWXUXODQYHVUHOL\D\×Q×QDG×QDEDùO×NPHYHKDQHGHQROXüDQXOXVODUDUDV× ELUQXPDUDODPDVLVWHPLGLU Ankara YMMO Yönetim Kurulu İzmir’de ûXEDW 6DO× JQ $QNDUD <HPLQOL 0DOL 0üDYLUOHU2GDV×<|QHWLP.XUXOX%DüNDQ×1XUHWWLQ dHNLFL%DüNDQ<DUG×PF×V×+DOLO%DüDùDoYH$QNDUD <002GDV×<|QHWLP.XUXOXh\HVL$OL5×]D*|NWHSH 2GDP×]×]L\DUHWWHEXOXQGXODU ú\L LOLüNLOHULQ SHNLüWLULOGLùL$QNDUD<HPLQOL 0DOL 0üDYLUOHU 2GDV× <|QHWLPL \HQL ELQDP×]× LON GHID ]L\DUHWHWWL <HQL\|QHWLPLQ\DSW×ù×oDO×üPDODU×oRNEDüDU×O× EXOGXNODU×Q× EHOLUWHQ 1XUHWWLQ dHNLFL <|QHWLP .XUXOX·QXQEDüDU×ODU×Q×QGHYDP×GLOHGL OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû °Û Vergi Dairesi Başkanı Ferhat Alemdar 25. Vergi Haftası nedeniyle Odamızı ziyaret etti 9HUJL +DIWDV× HWNLQOLNOHUL NDSVDP×QGD 9HUJL 'DLUHVL%DüNDQ×)HUKDW$OHPGDU9HUJL'DLUHVL*UXS 0GUOHUL )DKUL 6×GDO &LKDQJLU g]oHOLN &HPDO $NN×O×QoYH9HUJL'DLUHVL6WUDWHML0GU6×WN×.Ro ûXEDW3HUüHPEHJQ2GDP×]×]L\DUHWHWWLOHU 9HUJL+DIWDV×·Q×Q\DS×OPDDPDF×Q×ú]PLU<00 2GDV× <|QHWLP .XUXOXQD DNWDUDQ 6D\×Q )HUKDW $OHPGDUûXEDW0DUWDUDV×QGD\DS×ODFDNRODQ 9HUJL+DIWDV×HWNLQOLNOHUGHQEDKVHWWL )HUKDW $OHPGDU 9HUJL ELOLQFLQLQ ROXüWXUXOPDV×QD|QHPYHUGLNOHULQLEHOLUWHUHN´$ùDo \DüNHQHùLOLUGROD\×V×\ODYHUJLKDIWDV×QGDoRFXNODU ° úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû LOHELUDUD\DJHOGLN9HUJLQLQ|QHPLLOHLOJLOLoRFXNODU× ]L\DUHW HGHUHN RQODU× ELOJLOHQGLUGLN 9HUJL ELOLQFLQL VDùODP ELU \DS×GD JHOHFHN NXüDNODUD DNWDUDUDN YHUJL ELOLQFLQLQ YH VRUXPOXOXùXQXQ WRSOXPXPX]GD ROXüWXUXOPDV×JHUHNWLùLQHLQDQ×\RUXPµGHGL 'Q\DGDNL YH 7UNL\H·GHNL YHUJL VLVWHPL KDNN×QGD J|UüOHUHN NDUü×O×NO× ÀNLU DO×üYHULüLQGH EXOXQXOGX ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×<|QHWLP .XUXOX 9HUJL +DIWDV×Q× NXWOD\DUDN YHUJL ELOLQFLQLQ |QHPLQLQDOW×Q×oL]GL OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °EZWcépZWd>WX[hb[h¯ »RÖPORTAJLAR« 'HUJLPL]LQEXVD\×V×QGD\LQHoRNGHùHUOLLVLPOHULVD\IDODU×P×]DNRQXNHWWLN .DPX *|]HWLPL 0XKDVHEH YH 'HQHWLP 6WDQGDUWODU× .XUXPX %DüNDQ× 6D\×Q6H\LW$KPHW%DüYHú]PLU9HUJL'DLUHVL%DüNDQ×6D\×Q)HUKDW$OHPGDULOH J|UüSLNLD\U×NRQXGDELOJLOHUHGLQGLN 'HùHUOLYDNLWOHULQLEL]OHUHD\×U×SU|SRUWDME|OPP]HNDWW×NODU×GHùHULoLQ NHQGLOHULQHWHüHNNUHGHUL] OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ° Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu Başkanı Sayın Seyit Ahmet Baş ile Röportaj .*.%DüNDQ×6D\×Q6H\LW$KPHW%DüLOH\DSW×ù×P×]V|\OHüLGH.*.\DS×V×KDNN×QGDD\U×QW×O×ELOJLOHUHGLQGLN %Dù×PV×]GHQHWoLNLPGLU%Dù×PV×]GHQHWLPQHGLUJLELVRUXODU×P×]D\DQ×WODUDOG×ù×P×]6H\LW$KPHW%Dü·D U|SRUWDME|OPP]HNDWW×ù×GHùHULoLQoRNWHüHNNUHGHUL] ª.*.QH]DPDQNXUXOPXüWXU" VD\×O× .DQXQ +NPQGH .DUDUQDPHQLQ .+. .DV×P WDULKLQGH 5HVPL *D]HWH·GH \D\×PODQPDV×LOH\DVDOGD\DQDù×ROXüWXUXODQ.*. .XUXO \HOHULQLQ \HPLQOHULQL PWHDNLS WDULKLQGHÀLOHQoDO×üPDODU×QDEDüODP×üW×U »KGK ne için NXUXOPXüWXU" 3DUD YH VHUPD\H SL\DVDODU×Q×Q NUHVHO G]H\GH HQWHJUDV\RQ VUHFLQH JLUPLü ROPDV×GQ\DWLFDUHWKDFPLQGHNL DUW×üODU XOXVODUDUDV× üLUNHWOHULQ VD\×ODU×Q×Q K×]OD DUWPDV× JLEL JHOLüPHOHU LüOHWPHOHULQ JYHQLOLU °Õ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû RUWDN ELU ÀQDQVDO UDSRUODPD GLOL NXOODQPDODU×Q× ÀQDQVDO WDEORODU×Q×Q GRùUXOXùX LOH PHY]XDWD X\JXQOXùXQXQ EHOLUOL VWDQGDUWODUD J|UH G]HQOL RODUDN GHQHWOHQPHVLQL ]RUXQOX KDOH JHWLUPLüWLU $\U×FD ·OL \×OODU×Q EDü×QGD \DüDQDQ (QURQ 3DUPDODW JLEL PXKDVHEH YH GHQHWLP VNDQGDOODU× NDPX RWRULWHOHULQL ÀQDQVDO ELOJLOHULQ GHQHWLPLQGH GDKDV×N×WHGELUOHUDOPD\DVHYN HWPLüWLU hONHPL]GH LVH NRQX\D (QURQ3DUPDODWJLELPXKDVHEH LOLüNLQ RODUDN EDüWD %''. YH YHGHQHWLPVNDQGDOODU×NDPX 63. ROPDN ]HUH oHüLWOL NXUXP RWRULWHOHULQLÀQDQVDOELOJLOHULQ YH NXUXOXüODU WDUDI×QGDQ NHQGL GHQHWLPLQGHGDKDV×N×WHGELUOHU J|UHY DODQODU×\OD V×Q×UO× ROPDN DOPD\DVHYNHWPLċWLU ]HUH EX NRQXGD G]HQOHPHOHU \DS×OP×ü ROXS EX GXUXP OCAK I×ü?=×I 2014 I×;Lëûj×°°{ ª.XUXPXQJ|UHYOHULQHOHUGLU" .XUXPXQJ|UHYOHULQLüXüHNLOGH|]HWOH\HELOLUL] 8OXVODUDUDV×VWDQGDUWODUODX\XPOXELUüHNLOGH 7UNL\H 0XKDVHEH 6WDQGDUWODU×Q× 706 ROXüWXUPDNYH\D\×PODPDN 7UNL\H 'HQHWLP 6WDQGDUWODU×Q× 7'6 ROXüWXUPDNYH\D\×PODPDN %Dù×PV×] GHQHWoLOHU YH EDù×PV×] GHQHWLP NXUXOXüODU×Q×\HWNLOHQGLUPHN %Dù×PV×]'HQHWLP5HVPL6LFLOLQLROXüWXUPDN EX6LFLOLVUHNOLRODUDNNDPXHULüLPLQHDo×NWXWPDN LOJLOLONHOHUOHELOJLSD\ODü×P×YHLüELUOLùL\DSPDN %Dù×PV×] GHQHWLP DODQ×QGD NDPX J|]HWLPL \DSPDNYHE|\OHFHEDù×PV×]GHQHWLPGHX\JXODPD ELUOLùLQLJHUHNOLJYHQLYHNDOLWH\LVDùODPDNW×U » Röportaj « EDù×PV×] GHQHWLP DODQ×QGD GDù×Q×N ELU \DS×Q×Q ROXüPDV×QDQHGHQROPXüWXU $\U×FD EDù×PV×] GHQHWLP DODQ×QGD NDPX J|]HWLP IRQNVL\RQXQX LFUD HGHFHN \HWNLOL ELU RWRULWHQLQ ROPDPDV× EX DODQGDNL G]HQOHQPHOHULQ HWNLQ YH NDPXR\XQD \HWHULQFH JYHQFH YHUHFHN ELoLPGHX\JXODQPDV×Q×HQJHOOHPLüWLU <DüDQDQ WP EX JHOLüPHOHU ONHPL]GH EDù×PV×] GHQHWLP NRQXVXQGD EWQFO ELU KXNXNL \DS×Q×Q ROXüWXUXODELOPHVL LoLQ EX NRQXGD \HWNL YH VRUXPOXOXùD VDKLS ELU NXUXPXQ NXUXOPDV×Q× JHUHNWLUPLüWLU %X DPDoOD .XUXPXPX] WDULKOL YH VD\×O× .+. LOH NXUXOPXüWXU %|\OHFH LüOHWPHOHULPL]LQ 8OXVODUDUDV× )LQDQVDO 5DSRUODPD 6WDQGDUWODU×QD ,)56 J|UH G]HQOHQPLü YH 8OXVODUDUDV× 'HQHWLP 6WDQGDUWODU× ,6$ X\DU×QFD GHQHWOHQPLüÀQDQVWDEORODU×LOHXOXVODUDUDV×WLFDUHW HQGVWUL KL]PHW ÀQDQV YH VHUPD\H SL\DVDODU×Q×Q UHNDEHW JFQ KDL] HWNLQ YH JYHQLOLU DNW|UOHUL KDOLQHJHOPHVLQLQGH|QDo×OP×üRODFDNW×U ª706QHGLU" 706·OHUGQ\DJHQHOLQGHRUWDNELUUDSRUODPD GLOL ROXüWXUDQ YH üLUNHWOHULQ PDOL ELOJLOHULQLQ WDP GRùUX GUVW YH NDUü×ODüW×U×ODELOLU ROPDV×Q× VDùOD\DQ YH 8OXVODUDUDV× 0XKDVHEH 6WDQGDUWODU× .XUXOX ,$6% WDUDI×QGDQ \D\×PODQDQ 8OXVODUDUDV× ª.XUXPXQ\DS×V×QDV×OG×U" .*. LGDUL |]HUNOLùH VDKLS ELU NDPX )LQDQVDO 5DSRUODPD 6WDQGDUWODU×Q×Q 8)56 7UNoH·\H oHYULOPLü KDOLGLU NXUXPXGXU VD\×O× 7UNoH\H oHYULOHQ VWDQGDUWODU .DQXQGDVD\×ODQ']HQOH\LFLYH UHVPL JD]HWHGH \D\×PODQDUDN 'HQHWOH\LFL .XUXPODU DUDV×QGD hONHPL]GHEDĊ×PV×]GHQHWLP \UUOùH JLUPHNWHGLU %X \HU DOPDNWDG×U %DüEDNDQO×ù×Q NRQXVXQGDEWQFOELUKXNXNL NDSVDPGD .*. ,$6% LOH LOLüNLOL NXUXOXüXGXU 0HUNH]L \DS×Q×QROXċWXUXODELOPHVLLoLQEX $QNDUD·GDG×U .XUXP WHüNLODW× NRQXGD\HWNLYHVRUXPOXOXĊDVDKLSELU WHOLI DQODüPDV× \DSDUDN ,$6% \D\×PODQP×ü .XUXO %DüNDQO×N YH KL]PHW NXUXPXQNXUXOPDV×Q×JHUHNWLUPLċWLU WDUDI×QGDQ RODQ 8OXVODUDUDV× 0XKDVHEH ELULPOHULQGHQ ROXüPDNWDG×U 6WDQGDUWODU×Q×Q WDPDP×Q×Q .XUXO ELUL %DüNDQ ELUL úNLQFL 7UNoHoHYLULOHULQLWDPDPODP×üW×U %DüNDQ ROPDN ]HUH WRSODP $\U×FD VWDQGDUWODU×Q XOXVODUDUDV× PXKDVHEH GRNX]\HGHQROXüPDNWDG×U.XUXOh\HOHUL*PUN YH7LFDUHW%DNDQO×ù×LOH0DOL\H%DNDQO×ù×·QGDQLNLüHU VWDQGDUWODU×\OD Hü ]DPDQO× RODUDN JQFHOOHPHOHUL \H LOH +D]LQH 0VWHüDUO×ù× 6HUPD\H 3L\DVDV× \DS×OPDNWDG×U %X oHUoHYHGH 6WDQGDUW LOH .XUXOX63.%DQNDF×O×N']HQOHPHYH'HQHWOHPH <RUXP \UUONWH EXOXQPDNWDG×U <UUONWH .XUXPX %''. 7UNL\H 6HUEHVW 0XKDVHEHFL EXOXQDQ VWDQGDUWODU×Q UHYL]\RQX DPDF×\OD DGHW 0DOL0üDYLUOHUYH<HPLQOL0DOL0üDYLUOHU2GDODU× oDO×üPDNRPLV\RQXROXüWXUXOPXüWXU.RPLV\RQODUD %LUOLùL 7h502% YH 7UNL\H 2GDODU YH %RUVDODU LOJLOL WP WDUDÁDU×Q NDW×O×P× VDùODQP×üW×U %X %LUOLùL·QGHQ72%%ELUHU\HROPDN]HUH%DNDQODU oDO×üPDODUWDPDPODQG×ù×QGD706·OHUGDKDDQODü×O×U .XUXOX WDUDI×QGDQ DWDQPDNWDG×U %DNDQODU .XUXOX YHNROD\X\JXODQDELOLURODFDNW×U<LQHEXNDSVDPGD .XUXO h\HOHUL DUDV×QGDQ %DüNDQ× DWDU .XUXO 7UN 7LFDUHW .DQXQX 77. X\DU×QFD KD]×UODQDFDN %DüNDQ×Q |QHULVL ]HULQH h\HOHUGHQ ELULQL úNLQFL ÀQDQVDOWDEORODUDLOLüNLQRODUDN706·OHULOHX\XPOX %DüNDQ RODUDN VHoHU .XUXPXQ KL]PHW ELULPOHUL ÀQDQVDOWDEORIRUPDWODU×\D\×PODQP×üW×U GRNX] GDLUH EDüNDQO×ù× LOH KXNXN PüDYLUOLùL ª+HUüLUNHW706·OHULX\JXODUP×" EDV×Q YH KDONOD LOLüNLOHU PüDYLUOLùL YH EDüNDQO×N ûLUNHWOHULQ ÀQDQVDO WDEORODU×Q× KD]×UODUNHQ PüDYLULQGHQROXüPDNWDG×U OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 17 ª7'6QHGLU" ·OL \×OODU×Q EDü×QGD WP GQ\DGD RUWD\D o×NDQ PXKDVHEH VNDQGDOODU× YH VRQUDV×QGD \DüDQDQüLUNHWLÁDVODU×VRQXFXEDù×PV×]GHQHWLPH GX\XODQ LKWL\Do VHUPD\H SL\DVDODU× UHJODW|UOHULQL PHVOHN |UJWOHULQFH NDEXO HGLOPLü YH GHQHWLP IDDOL\HWLQLQNLPOHUWDUDI×QGDQQHüHNLOGH\DS×ODFDù×Q× YH VRQXoODU×Q×Q QDV×O UDSRUODQDFDù×Q× NXUDOODUD EDùOD\DQ VWDQGDUWODU× ROXüWXUPD\D \|QOHQGLUPLüWLU %X NRQXGD GQ\DGDNL HQ HWNLQ NXUXOXü RODQ ª.DPX \DUDU×Q× LOJLOHQGLUHQ NXUXOXü 8OXVODUDUDV× 0XKDVHEHFLOHU )HGHUDV\RQX ,)$& WDUDI×QGDQ \D\×PODQDQ 8OXVODUDUDV× 'HQHWLP .$<ú.QHGHPHNWLU" VD\×O× .DQXQ +NPQGH .DUDUQDPHQLQ 6WDQGDUWODU× ,6$ GQ\DGD HQ \D\J×Q NXOODQ×ODQ QFL PDGGHVLQGH ´.DPX \DUDU×Q× LOJLOHQGLUHQ GHQHWLPVWDQGDUWODU×QGDQG×U 7UNL\H·GH LVH .*. 7UNL\H 'HQHWLP NXUXOXüODU .$<ú. +DOND Do×N üLUNHWOHU EDQNDODU 7'6 \D\×PODPD \HWNLVL VLJRUWD UHDVUDQV YH HPHNOLOLN üLUNHWOHUL IDNWRULQJ 6WDQGDUWODU×Q× üLUNHWOHUL ÀQDQVPDQ üLUNHWOHUL ÀQDQVDO NLUDODPD oHUoHYHVLQGH ,)$& LOH WHOLI DQODüPDV× LP]DODP×ü üLUNHWOHULYDUO×N\|QHWLPüLUNHWOHULHPHNOLOLNIRQODU× YH 8OXVODUDUDV× 'HQHWLP 6WDQGDUWODU×\OD X\XPOX LKUDoo×ODUYHVHUPD\HSL\DVDV×NXUXPODU×LOHIDDOL\HW RODUDN7UNL\H'HQHWLP6WDQGDUWODU×Q×QDGDSWDV\RQ DODQODU× LüOHP KDFLPOHUL LVWLKGDP HWWLNOHUL oDO×üDQ VUHFLQLEDüODWP×üW×U%XNDSVDPGDDGHWoDO×üPD VD\×V× YH EHQ]HUL |OoWOHUH J|UH |QHPOL |OoGH LOHDGHWJ|]GHQJHoLUPHNRPLV\RQXNXUXOPXüWXU ,)$& WDUDI×QGDQ \D\×PODQDQ NDPXR\XQX LOJLOHQGLUGLùL LoLQ VWDQGDUWODU×Q WDPDP× 7UNL\H .XUXPWDUDI×QGDQEXNDSVDPGD 'Q\DGDNLHQHWNLQNXUXOXċRODQ 'HQHWLP 6WDQGDUWODU× DQD GHùHUOHQGLULOHQ NXUXOXüODU× LIDGH 8OXVODUDUDV×0XKDVHEHFLOHU EDüO×ù× DOW×QGD PHY]XDW×P×]D HGHUµüHNOLQGHWDQ×PODQP×üW×U )HGHUDV\RQX,)$&WDUDI×QGDQ ND]DQG×U×ODFDNW×U 6|]NRQXVXKNPHJ|UH \D\×PODQDQ8OXVODUDUDV×'HQHWLP ´7UNL\H 'HQHWLP +DONDDo×NüLUNHWOHU 6WDQGDUWODU×,6$GQ\DGDHQ\D\J×Q %DQNDODU NXOODQ×ODQGHQHWLPVWDQGDUWODU×QGDQG×U 6WDQGDUWODU×µ oDW×V× DOW×QGD .DOLWH .RQWURO 6WDQGDUG× 6LJRUWDUHDVUDQVYH %Dù×PV×] 'HQHWLP 6WDQGDUWODU× (PHNOLOLNüLUNHWOHUL %'6·OHU 6×Q×UO× %Dù×PV×] 'HQHWLP 6WDQGDUG× )DNWRULQJüLUNHWOHUL 'LùHU *YHQFH 'HQHWLPOHUL 6WDQGDUWODU× úOJLOL )LQDQVPDQüLUNHWOHUL +L]PHWOHU 6WDQGDUWODU× (WLN .XUDOODU úONHOHU )LQDQVDONLUDODPDüLUNHWOHUL (ùLWLP 6WDQGDUWODU× LOH ELOJL VLVWHPOHUL GHQHWLPLQH 9DUO×N\|QHWLPüLUNHWOHUL LOLüNLQ XOXVODUDUDV× VWDQGDUWODU×Q PHY]XDW×P×]D (PHNOLOLNIRQODU× ND]DQG×U×OPDV×QD \|QHOLN oDO×üPDODU GHYDP úKUDoo×ODUYHVHUPD\HSL\DVDV×NXUXPODU× HWPHNWHGLU..6LOHDGHW%'6UHVPLJD]HWHGH .DPX\DUDU×Q×LOJLOHQGLUHQNXUXOXüODUG×U \D\×PODQDUDN\UUOùHJLUPLüNDODQDGHW%'6·QLQ 6|]NRQXVXKNPGHWDQ×PODQDQNXUXOXüODUD LVHoHYLULOHULWDPDPODQP×üYHEXVWDQGDUWODU.XUXP LODYHRODUDNIDDOL\HWDODQODU×LüOHPKDFLPOHULLVWLKGDP ZHEVLWHVLQGHNDPXR\XJ|UüQHDo×OP×üW×U HWWLNOHUL oDO×üDQ VD\×V× YH EHQ]HUL |OoWOHUH J|UH ª%Dù×PV×]GHQHWLPQHGLU" |QHPOL |OoGH NDPXR\XQX LOJLOHQGLUHQ NXUXOXüODU× %Dù×PV×]GHQHWLPLüOHWPHOHULQ\×OO×NÀQDQVDO |QJ|UOHQ NULWHUOHU oHUoHYHVLQGH .*.·Q×Q .$<ú. RODUDN EHOLUOHPH \HWNLVL EXOXQPDNWDG×U %X WDEOR YH GLùHU ÀQDQVDO ELOJLOHULQLQ EX WDEOR YH NDSVDPGD .XUXP WDUDI×QGDQ KHQ] EHOLUOHPH ELOJLOHU LoLQ EHOLUOHQHQ NULWHUOHUH |UQHùLQ KDOND \DS×OPDP×ü ROXS EHOLUOHPH \DS×OPDV× KDOLQGH Do×N üLUNHWOHU YH EDQNDODU×Q ÀQDQVDO WDEORODU× LoLQ .$<ú. RODUDN EHOLUOHQHQ NXUXOXüODU .XUXP LQWHUQHW 706 X\JXQOXùX YH GRùUXOXùX KXVXVXQGD PDNXO JYHQFH VDùOD\DFDN \HWHUOL YH X\JXQ EDù×PV×] VLWHVLQGH\D\×QODQDFDNW×U X\JXOD\DFDNODU× G]HQOHPHOHULQ NDSVDP× .XUXOXPX]XQ 706 8\JXODPD .DSVDP×Q×Q %HOLUOHQPHVLQH úOLüNLQ .DUDU× oHUoHYHVLQGH EHOLUOHQPLüWLU %X .DUDU NDSVDP×QGD 706·\L X\JXOD\DFDNüLUNHWOHUHVDVRODUDNWDULKOL 5HVPL*D]HWHGH\D\×PODQDQ´%Dù×PV×]'HQHWLPH 7DEL 2ODFDN ûLUNHWOHULQ %HOLUOHQPHVLQH 'DLU %DNDQODU.XUXOX.DUDU×µ\ODEDù×PV×]GHQHWLPHWDEL RODFDNüLUNHWOHUGLU °{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Röportaj « GHQHWLPNDQ×WODU×Q×QHOGHHGLOPHVLDPDF×\ODJHQHO NDEXO J|UPü EDù×PV×] GHQHWLP VWDQGDUWODU×QGD |QJ|UOHQ JHUHNOL WP EDù×PV×] GHQHWLP WHNQLNOHULQLQ X\JXODQDUDN GHIWHU ND\×W YH EHOJHOHU ]HULQGHQGHQHWOHQPHVLYHGHùHUOHQGLULOHUHNUDSRUD EDùODQPDV×Q×LIDGHHGHU ª%Dù×PV×]GHQHWoLNLPGLU" %Dù×PV×]GHQHWLP\DSPDN]HUHVD\×O× 6HUEHVW0XKDVHEHFL0DOL0üDYLUOLNYH<HPLQOL0DOL 0üDYLUOLN .DQXQXQD J|UH \HPLQOL PDOL PüDYLUOLN \DGDVHUEHVWPXKDVHEHFLPDOLPüDYLUOLNUXKVDW×Q× DOP×üPHVOHNPHQVXSODU×DUDV×QGDQ.*.WDUDI×QGDQ \HWNLOHQGLULOHQNLüLOHUGLU ª.LPOHUEDù×PV×]GHQHWoLRODELOLU" VD\×O× .DQXQXQD J|UH \HPLQOL PDOL PüDYLUOLN\DGDVHUEHVWPXKDVHEHFLPDOLPüDYLUOLN UXKVDW×Q×DOP×üPHVOHNPHQVXSODU×QGDQX\JXODPDO× PHVOHNL HùLWLPL WDPDPODP×ü RODQ YH %Dù×PV×] 'HQHWLP <|QHWPHOLùL·QGH VD\×ODQ GLùHU üDUWODUD KDL] RODQODUGDQ .*. WDUDI×QGDQ \DS×ODQ GHQHWoLOLN V×QDY×QGDEDüDU×O×RODQODU%Dù×PV×]'HQHWoL%HOJHVL DOPD\DKDNND]DQPDNWDG×U ª7UNL\H·GHNDoEDù×PV×]GHQHWoLYDUG×U" *HUHNNDPXNXUXPODU×QGDQDO×QP×ü%Dù×PV×] 'HQHWLP /LVDQV %HOJHVL RODQ JHUHNVH GDKD |QFH \DS×ODQV×QDYODUGDEDüDU×O×RODQYH\DJHoLüG|QHPL HùLWLPOHULQL WDPDPOD\DQ PHVOHN PHQVXSODU×QGDQ EDù×PV×] GHQHWoL ROPD\D KDN ND]DQDQ NLüLQLQ ·VL %Dù×PV×] 'HQHWLP 5HVPL 6LFLOLQH WHVFLOHGLOPLüWLUNLüLQLQ·<00·L 6000·GLU YH NLüLQLQ ·VL <00 ·L 6000·GLU <HQL \DS×ODQ \HWNLOHQGLUPHOHUH SDUDOHO RODUDNEXVD\×KHUJHoHQJQDUWPDNWDG×U ª%Dù×PV×]GHQHWLPNXUXOXüXQHGLU" .XUXPFD EDù×PV×] GHQHWLP \DSPDNOD \HWNLOHQGLULOHQ RUWDNODU× \HPLQOL PDOL PüDYLUOLN \D GD VHUEHVW PXKDVHEHFL PDOL PüDYLUOLN UXKVDW×Q× DOP×ü PHVOHN PHQVXSODU×QGDQ ROXüDQ VHUPD\H üLUNHWOHULGLU ª%Dù×PV×] 'HQHWLP .XUXOXüX \HWNLVL DODELOPHüDUWODU×QHOHUGLU" %LUüLUNHWLQEDù×PV×]GHQHWLPNXUXOXüX\HWNLVL DODELOPHVL LoLQ VHUPD\H üLUNHWL ROPDV× IDDOL\HW OCAK I×ü?=×I 2014 I×;Lëûj×°°{ NRQXVXQXQ EDù×PV×] GHQHWLPH YH\D EXQXQOD ELUOLNWH VD\×O× .DQXQ NDSVDP×QGDNL PHVOHNL DODQDPQKDV×UROPDV×WLFDUHWXQYDQ×QGDEDù×PV×] GHQHWLPLEDUHVLQLQEXOXQPDV×VHUPD\HVLQLQYHR\ KDNODU×Q×Q \DU×V×QGDQ ID]ODV×Q×Q GHQHWoLOHULQH DLW ROPDV×YHRUWDNODU×Q×QWDPDP×Q×QPHVOHNPHQVXEX ROPDV×GHQHWoLOHULQLQ%Dù×PV×]'HQHWoL%HOJHVLQH VDKLSROPDV×GHQHWoLOHULQLQWDP]DPDQO×YHDVJDUL ELUUDSRUODPDG|QHPLLoLQLVWLKGDPHGLOPLüROPDV× HQD]LNLVRUXPOXGHQHWoLVLQLQEXOXQPDV×\|QHWLP RUJDQ× \HOHULQLQ WDPDP×Q×Q PHVOHN PHQVXEX ROPDV× \|QHWLP RUJDQ× \HOHULQLQ \]GH \HWPLü EHüLJHoPHPHN]HUHoRùXQOXùXQXQNDGURVXQGDNL GHQHWoLOHUGHQ ROXüPDV× YH %Dù×PV×] 'HQHWLP <|QHWPHOLùLQGHEHOLUOHQHQGLùHUüDUWODUDKDL]ROPDV× gerekmektedir. ª7UNL\H·GH NDo EDù×PV×] GHQHWLP NXUXOXüXYDUG×U" %Dù×PV×] 'HQHWLP .XUXOXüX \HWNLVL DOPDN ]HUH .XUXPXPX]D \DS×ODQ EDüYXUXGDQ ·VLQLQ LQFHOHPHVL WDPDPODQDUDN .XUXO NDUDU×\OD EDüYXUXODU× NDEXO HGLOPLü ROXS EXQODUGDQ ·VLQLQ VLFLOND\×WLüOHPOHULWDPDPODQP×üW×U ª%Dù×PV×] GHQHWoLOHULQ YH EDù×PV×] GHQHWLP NXUXOXüODU×Q×Q QH JLEL \NPOONOHUL EXOXQPDNWDG×U" %Dù×PV×] GHQHWoLOHULQ YH EDù×PV×] GHQHWLP NXUXOXüODU×Q×Q GHQHWLPOHUGH NDOLWH YH JYHQLOLUOLùLQ VDùODQPDV×NDOLWHNRQWUROVLVWHPLROXüWXUPDPHVOHNL HWLN LONHOHUH X\PD EDù×PV×]O×N YH EDù×PV×]O×ù×Q NRUXQPDV× UHNODP \DVDù× KDNV×] UHNDEHWWH EXOXQPDPD VUHNOL HùLWLP GHQHWLP IDDOL\HWLQH LOLüNLQ N×V×WODPDODU GHQHWLP HNLSOHUL ROXüWXUPD VRUXPOX GHQHWoL RODELOPH üDUWODU×QD X\JXQOXN GHQHWLP V|]OHüPHVL GHQHWLP UDSRUX G]HQOHPH úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû °¦ 7UN/LUDV× dDO×üDQ VD\×V× YHVW E.DUDU×Q HNOL , VD\×O× OLVWHVLQGH VD\×ODQ üLUNHWOHULOH F.DUDU×Q HNOL ,, VD\×O× OLVWHVLQGH VD\×ODQ üLUNHWOHUGHQ D\Q× OLVWHGH EHOLUWLOHQ|OoWOHUGHQHQD] LNLVLQLVDùOD\DQODU %X oHUoHYHGH 7UNL\H·GH \DVDO RODUDN \DNODü×N üLUNHW EDù×PV×]GHQHWLPHWDELGLU YH J|Uü ELOGLUPH ELODQoR WDULKLQGHQ VRQUD RUWD\D o×NDQ ROD\ODU FUHW WDULIHVL PHVOHNL VRUXPOXOXN VLJRUWDV×ELOGLULPOHUVDNODPDYHLEUD]\NPOOù üHIIDÁ×N UDSRUXQXQ KD]×UODQPDV× YH GX\XUXOPDV× JLEL NRQXODUGD YH 7UN 7LFDUHW .DQXQXQGDQ ND\QDNODQDQ\NPOONOHULEXOXQPDNWDG×U ª%Dù×PV×] GHQHWoL YH\D %Dù×PV×] 'HQHWLP .XUXOXüX KHU üLUNHWL GHQHWOH\HELOLUPL" .$<ú.·OHULQ YH IDDOL\HW DODQODU× LüOHWPH E\NONOHUL oDO×üDQ VD\×V×YHEHQ]HUL|OoWOHUH J|UH .XUXPFD EHOLUOHQHQ LüOHWPHOHULQ GHQHWLPL \DOQ×]FDGHQHWLPNXUXOXüODU×WDUDI×QGDQGLùHUOHULQLQ GHQHWLPL LVH GHQHWLP NXUXOXüODU× YH\D GHQHWoLOHU WDUDI×QGDQ\DS×O×U ª0XKDVHEH YH GHQHWLP DODQ×QGDNL PHY]XDW×P×]×Q $YUXSD %LUOLùL G]HQOHPHOHUL LOH X\XPXQHG]H\GHGLU" ª+HU üLUNHW EDù×PV×] $YUXSD %LUOLùL·QLQ GHQHWLPHWDELPLGLU" 8OXVODUDUDV× 0XKDVHEH 7UNL\H·GH\DVDORODUDN\DNODċ×N +HU üLUNHW EDù×PV×] 6WDQGDUWODU×Q×Q 806 GHQHWLPHWDELGHùLOGLU%Dù×PV×] ċLUNHWEDĊ×PV×]GHQHWLPH X\JXODQPDV×QDLOLüNLQ GHQHWLPH WDEL RODFDN üLUNHWOHU WDELGLU VD\×O× G]HQOHPHVLQLQ VD\×O× %Dù×PV×] QF PDGGHVL X\DU×QFD h\H 'HQHWLPH7DEL2ODFDNûLUNHWOHULQ 'HYOHWOHUGH PHQNXO N×\PHWOHUL %HOLUOHQPHVLQH 'DLU %DNDQODU KDOND Do×N SL\DVDODUGD LüOHP .XUXOX .DUDU×\OD EHOLUOHQPLüWLU 6|] NRQXVX .DUDUD J|UH DüDù×GDNL üLUNHWOHU J|UHQ üLUNHWOHULQ NRQVROLGH ÀQDQVDO WDEORODU×QGD 806·OHULX\JXODPDV×]RUXQOXN×O×QP×üW×UhONHPL]GH EDù×PV×]GHQHWLPHWDELGLU D7HN EDü×QD YH\D EDùO× RUWDNO×NODU× YH LVH KDOND Do×N üLUNHWOHULQ \DQ× V×UD EDù×PV×] LüWLUDNOHUL\OH ELUOLNWH DüDù×GDNL o |OoWWHQ HQ D] GHQHWLPNDSVDP×QGDNLGLùHUüLUNHWOHULQGH706·OHUL X\JXODPDV×JHUHNPHNWHGLU LNLVLQLVDùOD\DQüLUNHWOHU %Dù×PV×] GHQHWLP NDSVDP×QD LOLüNLQ RODUDN $NWLIWRSODP×PLO\RQYHVW7UN/LUDV× $YUXSD %LUOLùL·QLQ GLUHNWLÀQGH EHOLUOHQHQ <×OO×NQHWVDW×üKDV×ODW×PLO\RQYHVW àñ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{ ª*|]HWLP IRQNVL\RQXQD LOLüNLQ QHOHU \DS×OPDNWDG×U" 8OXVODUDUDV× NXUXOXüODUOD YH GLùHU ONHOHULQ LOJLOL NXUXPODU×\OD LüELUOLùL oDO×üPDODU× EDüODW×OP×üW×U %X NDSVDPGD 8OXVODUDUDV× 'HQHWLP 2WRULWHOHUL )RUXPX·QD,),$5\HOLNVUHFLWDPDPODQP×üW×U 'LùHUWDUDIWDQEDüWD$%'ROPDN]HUH,),$5 \HVLONHOHULQNDPXJ|]HWLPLRWRULWHOHUL\OHLüELUOLùL oDO×üPDODU×EDüODW×OP×üW×U *|]HWLP YH GHQHWLP IDDOL\HWOHULQH WHPHO ROXüWXUPDN]HUH$%'YHGLùHUJHOLüPLüONHOHULQ EDù×PV×] GHQHWLP RWRULWHOHUL\OH LüELUOLùL oDO×üPDODU× EDüODW×OP×ü|UQHNELUGHQHWLPUHKEHULROXüWXUXOPDV× oDO×üPDODU×QDGDK×]YHULOPLüROXSEXoDO×üPDODU×Q QHWLFHVLQGH JHUHN NDOLWH JYHQFH GHQHWLPOHUL JHUHNVH ULVN HVDV×QD J|UH VHoLOPLü GHQHWLP GRV\DODU×Q×Q GHQHWLPL LoLQ VLVWHPDWLN ELU J|]HWLP VUHFLROXüWXUXODFDNW×U .XUXPXPX]XQ J|]HWLP YH GHQHWLP IRQNVL\RQXQX EDù×PV×] GHQHWLP IDDOL\HWOHUL\OH Hü DQO× RODUDN \UWHELOPHVL LoLQ KL]PHWH NRQXODQ ´6|]OHüPH %LOJL *LULü 3RUWDO×µ LOH HWNLQ ELU \D]×O×P ROXüWXUPD oDO×üPDODU×QD LON DG×P DW×OP×üW×U %X oDO×üPDODU VRQD HUGLùLQGH NDSVDPO× YH HWNLQ ELU J|]HWLP VLVWHPL .XUXPXPX] EQ\HVLQGH ROXüWXUXOPXüRODFDNW×U ª.*. EDù×PV×] GHQHWoLOHUL YH EDù×PV×] GHQHWLPNXUXOXüODU×Q×QHV×NO×NODGHQHWOHU" .*. .$<ú.·OHUL GHQHWOH\HQ GHQHWLP NXUXOXüODU×QGD DVJDUL o \×OGD ELU GLùHUOHULQGH DVJDUL DOW× \×OGD ELU GHQHWoLOHUGH LVH .XUXPFD JHUHN J|UOGùQGH LQFHOHPH YH GHQHWLP \DSDU $\U×FDSODQODQDQLQFHOHPHYHGHQHWLPOHU\DQ×QGD LKEDU üLNk\HW ELOGLULP JLEL GXUXPODUGD YH JHUHNOL J|UOGù GLùHU KDOOHUGH GH LQFHOHPH YH GHQHWLP \DS×O×U 6H\LW $KPHW %H\ SD\ODüP×ü ROGXùXQX] ELOJLOHULoLQoRNWHüHNNUHGHUL] %HQWHüHNNUHGHULP OCAK I×ü?=×I 2014 I×;Lëûj×°°{ SEYİH AHMET BAŞ KİMDİR? \×O×QGD .DUDPDQ·GD GRùGX » Röportaj « |OoWOHUL VDùOD\DQ LüOHWPHOHU EDù×PV×] GHQHWLPH WDELGLU hONHPL]GH LVH EDù×PV×] GHQHWLP NDSVDP× EX |OoWOHU NDGDU DüDù×\D oHNLOPHPLü ROPDNOD ELUOLNWH .XUXPXPX]XQ J|Uü |OoWOHULQ LOHUOH\HQ \×OODUGDNDGHPHOLRODUDNEXKDGOHUHoHNLOPHVLGLU \×O×QGD úVWDQEXO hQLYHUVLWHVL 6L\DVDO %LOJLOHU )DNOWHVL .DPX <|QHWLPL E|OPQGHQ PH]XQROGX\×OODU×DUDV×QGD$%' %RVWRQ hQLYHUVLWHVLQGH )LQDQV DODQ×QGD \NVHN OLVDQV HùLWLPLQL WDPDPODG× \×OODU×DUDV×QGD0DOL\H%DNDQO×ù×+HVDS 8]PDQ× \×OODU× DUDV×QGD *HOLU úGDUHVL%DüNDQO×ù×'DLUH%DüNDQ× \×OODU×QGD0DOL\H%DNDQO×ù×%DNDQ'DQ×üPDQ× \×OODU× DUDV×QGD *HOLU 3ROLWLNDODU× *HQHO0GUOù.XUXFX*HQHO0GU \×OODU×QGD 0DOL\H %DNDQO×ù× 0VWHüDU <DUG×PF×V× RODUDN J|UHY \DSW× ² \×OODU× DUDV×QGD <DW×U×P 2UWDP×Q× ú\LOHüWLUPH .RRUGLQDV\RQ .XUXOX 9HUJL YH 7HüYLNOHU .RPLWHVL Hü EDüNDQO×ù× ² \×OODU× DUDV×QGD .RRUGLQDV\RQ .XUXOX \HOLùL LOH úVWDQEXO 8OXVODUDUDV× )LQDQV 0HUNH]L 3URMHVL 9HUJL.RPLWHVL%DüNDQO×ù×J|UHYOHULQL\UWW ² \×OODU×QGD .X]H\ .×EU×V 7UN &XPKXUL\HWLQH \DS×ODQ \DUG×P SURJUDP× oHUoHYHVLQGH 7UNL\H &XPKXUL\HWL 7HNQLN +H\HWL%DüNDQ×RODUDNJ|UHY\DSW× WDULKLQGH .DPX *|]HWLPL 0XKDVHEH YH 'HQHWLP 6WDQGDUWODU× .XUXPX·QD %DüNDQ RODUDNDWDQG× (YOLoRFXNEDEDV×úQJLOL]FHYH$UDSoD bilmektedir úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû à° İzmir Vergi Dairesi Başkanı Sayın Ferhat Alemdar ile röportaj ú]PLU9HUJL'DLUHVL%DüNDQ×6D\×Q)HUKDW$OHPGDULOH9HUJL'DLUHVL%DüNDQO×ù×·Q×Q\DS×V×QGDQLüOH\LüLQGHQ 9HUJL +DIWDV× QHGHQL LOH \DSW×NODU× HWNLQOLNOHUGHQ EDKVHWWLùLPL] NH\LÁL ELU V|\OHüL \DSW×N 9HUJL KDIWDV×QGDNL \RùXQoDO×üPDODU×QDUDùPHQGHùHUOLYDNLWOHULQLEL]HD\×UG×NODU×LoLQ6D\×Q)HUKDW$OHPGDU·DWHüHNNUHGHUL] ª)HUKDW %H\ EL]H ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù×·Q×QNXUXOXüXYH\DS×V×QGDQEDKVHGHU PLVLQL]" ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù× *HOLU úGDUHVL %DüNDQO×ù×·Q×Q VD\×O× 7HüNLODW YH *|UHYOHUL +DNN×QGD .DQXQXQ PDGGHVL X\DU×QFD ú]PLU LOLQGH YHUJLOHPH KL]PHWLQL \UWPHN ]HUH *HOLU úGDUHVL %DüNDQO×ù×·QD GRùUXGDQ EDùO× RODUDN NXUXOPXü ROXS WDULKLQGH IDDOL\HWH JHoPLüWLU ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù× *UXS àà úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 0GUOù 0HUNH] 0GUOù 0HUNH] 9HUJL 'DLUHVL úOoH 9HUJL 'DLUHVL 0GUOù %DùO×0DO0GUOùYH'DLPL7DNGLU.RPLV\RQX %DüNDQO×ù×Q×Q EXOXQGXùX WRSODP ELULPGHQ ROXüPDNWDYHNDG×QHUNHNROPDN]HUH WRSODPoDO×üDQ×\ODJ|UHYYHKL]PHWOHULQL\HULQH getirmektedir. ªú]PLU 9HUJL 'DLUHVL %DüNDQO×ù×·Q×Q WHPHO DPDoYHKHGHÁHULQHOHUGLU" +XNXND X\JXQ ELU üHNLOGH NDPX DODFDù×Q×Q OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû » Röportaj « IDDO PNHOOHI VD\×V× EDN×P×QGDQ WDNLSYHWDKVLOLQLDPDoOD\DQD\Q× ·QF V×UDGD \HU DODQ ú]PLU ]DPDQGD PNHOOHÁHULQ KDNODU×Q× *YHQLOLUOLN$GDOHW7DUDIV×]O×N(WNLQOLN IDDO PNHOOHI VD\×V×Q×Q QIXVD HQLQFHD\U×QW×V×QDNDGDUJ|]HWHQ 6D\GDPO×N6RUXPOXOXN%LOLQFLd|]P RUDQ×QGD\DNODü×NRUDQ×LOH ú]PLU9HUJL'DLUHVL%DüNDQO×ù×Q×Q 2GDNO×O×N<HWNLQOLN6UHNOL*HOLċLP úVWDQEXO·GDQ VRQUD LNLQFL V×UDGD WHPHOGHùHUOHUL Ĉ]PLU9HUJL'DLUHVL%DċNDQO×Ċ×·Q×Q \HUDOPDNWDG×U *YHQLOLUOLN $GDOHW WHPHOGHĊHUOHULGLU úON LO DUDV×QGD ú]PLU 7DUDIV×]O×N (WNLQOLN +×] \DNODü×N WDKVLODW RUDQ×Q× (VQHNOLN YH 9HULPOLOLN \DNDOD\DUDN .RFDHOL·QGHQ VRQUD 6D\GDPO×N 6RUXPOXOXN %LOLQFL 9HUJL 'DLUHVL %DüNDQO×ù× RODQ LOOHUGH LNLQFL V×UDGD d|]P2GDNO×O×N<HWNLQOLN6UHNOL*HOLüLPGLU ú]PLU9HUJL'DLUHVL%DüNDQO×ù×·Q×QKHGHÁHULLVH \HU DOPDNWDG×U$QFDN ú]PLU \×O×QGD WDKVLODWRUDQ×EDN×P×QGDQ\×O×QDJ|UH PLV\RQXYHYL]\RQXoHUoHYHVLQGHEHOLUOHQPLüWLU LONLODUDV×QGDHQID]ODDUW×üVDùOD\DQLOROPXüWXU ú]PLU9HUJL'DLUHVL%DüNDQO×ù×·Q×QPLV\RQX úON LOLQ \×O× VRQX LWLEDUL\OH 7UNL\H 7RSOXPVDO UHIDK×Q DUW×U×OPDV×QD GHVWHN VDùODPDN ]HUH \HWHUOL JHOLUL DGDOHW WDUDIV×]O×N YHUJLJHOLUOHULWDKVLODW×QGDú]PLU%LQ7/ YHULPOLOLN LONHOHUL oHUoHYHVLQGH WRSODPDN YHUJL WDKVLODW LOH \×O×QGD YH \×O×QGD VLVWHPLQLQEDVLWOHüWLULOPHVLYHX\XPXQDUW×U×OPDV×QD RUDQ×LOH\DNODü×N·OLNSD\DVDKLSRODUDN NDWN×GD EXOXQPDN YH PNHOOHIH NDOLWHOL KL]PHW LVWLNUDU×Q×NRUXPXüWXU $\U×FD ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù× RODUDN VXQPDNW×U ú]PLU9HUJL'DLUHVL%DüNDQO×ù×·Q×QYL]\RQXLVH \×O× 2FDN D\× LWLEDU×\OD YHUJL JHOLUOHUL WDKVLODW +HUWUOHNRQRPLN\DS×YHDNWLYLWH\LJHOLüWLUHQ RUDQ×QGD \×O× 2FDN D\×QD QD]DUDQ ·OLN NDYUD\DQ JYHQLOLU HWNLQ üHIIDI NUHVHO ER\XWWD ELUDUW×üVDùODQP×üW×U |QFYH|UQHNELULGDUHROPDNW×U ªú]PLU9HUJL'DLUHVL%DüNDQO×ù×EQ\HVLQGH ND\×W G×ü× HNRQRPL LOH PFDGHOH NDSVDP×QGD ªú]PLU 9HUJL 'DLUHVL %DüNDQO×ù×·Q×Q PNHOOHI \DS×V× YH YHUJLVHO GXUXPX KDNN×QGD \UWOHQIDDOL\HWOHUKDNN×QGDELOJLYHULUPLVLQL]" (NRQRPLN IDDOL\HWOHULQ ND\×W DOW×QD DO×QDUDN ELOJLYHULUPLVLQL]" ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù× RODUDN YHUJL WRSODQPDV× KXVXVXQGD ND\×WG×ü× HNRQRPL \×O× VRQX LWLEDUL\OH *HOLU 9HUJLVL PNHOOHI VD\×P×] LOH PFDGHOH HQ KDVVDV ROGXùXPX] NRQXODUGDQ ELULGLU $QFDN ND\×WG×ü× HNRQRPL LOH PFDGHOHGH \DNODü×NRUDQ×QGDDUWDUDNROPXüWXU úOLPL]LQ \×O× JHOLU YHUJLVL EH\DQODU×QD HQ |QHPOL KXVXV WRSOXPVDO IDUN×QGDO×ù×Q DUWPDV× EDNDFDN ROXUVDN \×O×QD J|UH EH\DQQDPH YH KHUNHVLQ WDü×Q DOW×QD HOLQL NR\PDV×G×U 9HUJL VD\×V×QGDEH\DQHGLOHQWRSODPJHOLUYHUJLVL VLVWHPLPL]LQJHOLüPH\HDo×N\|QOHULROVDGDND\×WG×ü× PDWUDK×QGD YH WDKDNNXN HGHQ JHOLU LOHPFDGHOHGHKHSELUOLNWHROPDO×EXVRUXPOXOXùX WRSOXPXQWPNHVLPOHUL]HULQHDOPDO×G×U YHUJLVLQGHRUDQ×QGDDUW×üND\GHGLOPLüWLU .D\×W G×ü× HNRQRPL LOH PFDGHOH HWPH \×O× VRQX LWLEDUL\OH .XUXPODU 9HUJLVL PNHOOHIVD\×P×]ROPDNODEHUDEHUGHWD\×QD NDSVDP×QGD´gQFHGHQ+D]×UODQP×ü.LUD%H\DQQDPH EDN×OG×ù×QGD OLPLWHG üLUNHWOHULQ NXUXPODU YHUJLVL 6LVWHPLµ YDWDQGDüODU×Q NLUD EH\DQQDPHVL PNHOOHÁHUL LoLQGH HQ E\N JUXEX ROXüWXUGXùX YHULUNHQ LüLQL NROD\ODüW×UPDN HOHNWURQLN RUWDPGD EH\DQQDPHOHULDODUDNEH\DQQDPHYHUPHPDOL\HWLQL J|UOPHNWHGLU .XUXPODU YHUJLVL EH\DQODU×Q× LQFHOHGLùLPL]GH HQ D]D LQGLUPHN YHUJLQLQ WDEDQD \D\×OPDV×Q× LVH \×O×QGD \×O×QD J|UH DO×QDQ VDùODPDN WRSODP YHUJL JHOLUOHUL LoHULVLQGH *HOLU EH\DQQDPH VD\×V×QGD D]DO×ü EH\DQ HGLOHQ 9HUJLVL .XUXPODU 9HUJLVL JLEL GRùUXGDQ YHUJLOHULQ WRSODP NXUXPODU YHUJLVL PDWUDK×QGD DUW×ü SD\×Q× DUW×UPDN DPDoODU×\OD PNHOOHÁHUH YHULOHQ YHWDKDNNXNHGHQNXUXPODUYHUJLVLQGHDUW×ü KL]PHW NDOLWHVLQL VUHNOL L\LOHüWLUPH YH \HQL KL]PHW VHoHQHNOHUL JHOLüWLUPH NDSVDP×QGD 0DUW ND\GHGLOPLüWLU úONLODUDV×QGDWRSODPQIXVEDN×P×QGDQYH WDULKLQGHQ LWLEDUHQ X\JXODPD\D NRQXOPXüWXU %X àÛ VLVWHPGH YHUL DPEDU×QGDNL ELOJLOHU GRùUXOWXVXQGD <DU×QODU×P×]×HPDQHWHWWLĊLPL] EH\DQQDPHOHU G]HQOHQPHNWH oRFXNODU×P×]×YHUJLNRQXVXQGD YH EX EH\DQQDPHOHU PNHOOHIH ELOLQoOHQGLUPHNYHNDPXR\XQGDVDĊO×NO× J|QGHULOPHNWHGLU ELUYHUJLELOLQFLROXċWXUPDNDPDF×\ODWP *HOLUúGDUHVL%DüNDQO×ù×·Q×Q \XUWWD9HUJL+DIWDV×Q×NXWODG×N |QFHGHQ KD]×UODP×ü ROGXùX ELOJL VHWL YH WDSXGDQ SRVWD LGDUHVLQGHQ EDQNDODUGDQ VRQ DOG×ù× YHULOHU oHUoHYHVLQGH PNHOOHÁHULPL]H PHNWXS J|QGHULOPHNWHGLU 0NHOOHIH PHNWXS J|QGHULOPHVLKLoELUüHNLOGHQLKDLELUGXUXPROPD\×S YHUJLOHQGLUPHGH |QFHOLNOL RODUDN PNHOOHÀQ EH\DQ× HVDV DO×QPDNWDG×U 'ROD\×V×\OD PNHOOHI YHULOHUH EDNDUGRùUX\VDRQD\ODUGHùLOVHGRùUXODW×U$\U×FD NLUDJHOLULEXOXQDQODUZZZJLEJRYWULQWHUQHWDGUHVL ]HULQGHQ YH\D YHUJL GDLUHOHULQH JLGHUHN J|UHYOLOHU DUDF×O×ù×\OD EH\DQQDPHOHULQL GROGXUDELOHFHNOHUGLU 0NHOOHÁHU 7& NLPOLN QXPDUDODU×\OD LQWHUQHWH JLUGLNOHULQGH NDUü×ODU×QD *HOLU úGDUHVL %DüNDQO×ù× WDUDI×QGDQ GROGXUXOPXü EH\DQQDPHOHU o×NDFDN YH EH\DQQDPH\H HVDV YHULOHU GH LQWHUQHWWH \HU DODFDNW×U .D\×W G×ü× HNRQRPL LOH PFDGHOH HWPH NDSVDP×QGD \D\J×Q YH \RùXQ YHUJL GHQHWLPL \RO GHQHWLPOHUL LKEDU YH üLND\HWOHU NDSVDP×QGD 2FDN LWLEDU×\OD PNHOOHI GHQHWOHQPLü ROXS \×O× 2FDN D\×QD J|UH GHQHWOHQHQ PNHOOHI VD\×V×QGD·O×NELUDUW×üND\GHGLOPLüWLU <D\J×Q YH \RùXQ YHUJL GHQHWLPL \RO GHQHWLPOHUL LKEDU YH üLND\HWOHU NDSVDP×QGD G]HQOHQHQFH]DO×WXWDQDNVD\×ODU×ELU|QFHNL\×O2FDN D\×QD J|UH DUWDUDN \×O× 2FDN D\×QGD ROPXüWXU <D\J×Q YH \RùXQ YHUJL GHQHWLPL \RO GHQHWLPOHUL LKEDU YH üLND\HWOHU NDSVDP×QGD NHVLOHQFH]DWXWDU×LVHELU|QFHNL\×O2FDND\×QDJ|UH DUWDUDN \×O× 2FDN D\×QGD 7/ROPXüWXU ª0NHOOHÁHULQ YHUJL\H J|QOO X\XPXQX DUWW×UPD oHUoHYHVLQGH ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù×Q×Q HWNLQOLNOHUL YH WDQ×W×P× LOH LOJLOL IDDOL\HWOHUQHOHUGLU" %X \×O ûXEDW 0DUW WDULKOHUL DUDV×QGD PNHOOHÁHULPL]LQYHUJL\HJ|QOOX\XPXQXDUW×UPDN WRSOXPXQ WP NHVLPOHULQL |]HOOLNOH \DU×QODU×P×]× HPDQHW HWWLùLPL] oRFXNODU×P×]× YHUJL NRQXVXQGD à úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ELOLQoOHQGLUPHN YH NDPXR\XQGD VDùO×NO×ELUYHUJLELOLQFLROXüWXUPDN DPDF×\OD WP \XUWWD 9HUJL +DIWDV×Q×NXWODG×N 9HUJL +DIWDV×QGD ELUoRN HWNLQOLN G]HQOHGLN %X NDSVDPGD ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù× RODUDN JHOHFHN NXüDNODUD E×UDNDFDù×P×] HQ |QHPOL PLUDVODUGDQ ELULRODQDùDFDYHUGLùLPL]GHùHUQHGHQL\OH´0DOL\H 2UPDQ×QD $ùDo 'LNLPLµ JHOHQHùLPL] YHUJL ELOLQFL Do×V×QGDQ E\N |QHP WDü×\DQ 0DOL\H .UHüLQGHNL OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ JHUoHNOHüWLULOHFHNGLùHUHWNLQOLNOHULVHü|\OHGLU 3D]DUWHVL+DON2\XQXYH7L\DWUDO *|VWHUL <HU6DEDQF×.OWU0HUNH]L6DDW dDUüDPED+X]XUHYL=L\DUHWL <HU <HüLO\XUW <DüO× %DN×P 0HUNH]L 6DDW 3HUüHPEHdRFXN<XYDV×=L\DUHWL <HU.DUü×\DNDdRFXN<XYDV×6DDW &XPD.LüLVHO*HOLüLP6HPLQHUL <HU6DEDQF×.OWU0HUNH]L6DDW dDUüDPED6ORJDQO×$Àü<DU×üPDV× gGO7|UHQL <HU%DüNDQO×N/RNDOL6DDW %X DQODPGD ·LQFL 9HUJL +DIWDV×QGD \DS×ODFDN GLùHU HWNLQOLNOHUGH GH <HPLQOL 0DOL 0üDYLUOHU 2GDV×·Q×Q 'HùHUOL h\HOHUL LOH 'HùHUOL 0NHOOHÁHULPL]LQLOJLVLQLEHNOHUL] » Röportaj « oRFXNODU×P×]OD ELUOLNWH WDULKLQGH JHUoHNOHüWLULOPLüWLU 9HUJL +DIWDV× NDSVDP×QGD JHUoHNOHüWLULOHFHN ´.DQ %Dù×ü×µ JHOHQHùLPL]H HVDV ROPDN ]HUH WDULKLQGH %RUQRYD +L]PHW %LQDV× .RQIHUDQV 6DORQXQGD WRSOXPGD GD\DQ×üPD ELOLQFL YHIDUN×QGDO×N\DUDWPDNDPDF×LOH7UN.×]×OD\×(JH %|OJH 0GUOùQQ NDWN×ODU×\OD ´.DQ 9HUPHQLQ gQHPL YH úQVDQ 6DùO×ù×QD <DUDUODU×µ NRQXOX ELOJLOHQGLUPHWRSODQW×V×\DS×OP×üW×U WDULKL LOH WDULKOHUL DUDV×QGD ú]PLU LOL *HOLU 9HUJLVL YH .XUXPODU 9HUJLVL 5HNRUWPHQOHUL \HWNLOLOHU QH]GLQGH YHUJL NRQXVXQGD J|VWHUGLNOHUL KDVVDVL\HWH LVWLQDGHQ Lü\HUOHULQGH ]L\DUHWHGLOPLüOHUGLU 9HUJL +DIWDV× NDSVDP×QGD 3D]DUWHVLJQ$o×O×ü$WDWUN$Q×W×QDdHOHQN.R\PD 7|UHQL9DOLOLN]L\DUHWLYH%DüNDQO×N%LQDV×=HPLQ.DWWD oDO×üDQODU×P×]×QHVHUOHULQGHQROXüDQUHVLPIRWRùUDI YH VHUDPLN VHUJLVL Do×O×ü× \DS×OP×ü 6DO× JQ 5HVPL 0DNDPODUD 7LFDUHW 2GDV× YH (VQDI2GDODU×%LUOLùLQH]L\DUHWOHUYH6DEDQF×.OWU 0HUNH]LQGHoDO×üDQODU×P×]WDUDI×QGDQ*LWDU'LQOHWLVL LOH 7L\DWUR *|VWHULVL JHUoHNOHüWLULOPLü dDUüDPEDJQ|ùUHQFLOHULQ%DüNDQO×ù×P×]×]L\DUHWL LOH%DüNDQO×N%LQDV×|QQGHNL.×]×OD\.DQDUDF×QGD NDQ EDù×ü× HWNLQOLùL YH 6DEDQF× .OWU 0HUNH]LQGH oDO×üDQODU×P×]×Q \HU DOG×ù× 7UN 6DQDW 0]LùL .RQVHUL *LWDU 'LQOHWLVL YH +DONR\XQODU× *|VWHULVL JHUoHNOHüWLULOPLüWLU 'DKD VRQUD 3HUüHPEH JQ (%62 (JH úKUDFDWo×ODU %LUOLùL YH <00 2GDV×QD ]L\DUHWOHU LOH %DüNDQO×N /RNDOLQGH (PHNOL û|OHQL JHUoHNOHüWLULOPLü&XPDJQ%DüNDQO×N /RNDOLQGH 9HUJL 5HNRUWPHQOHUL 3ODNHW 7|UHQL YH $NüDP<HPHùL(WNLQOLùLJHUoHNOHüWLULOPLüWLU (WNLQOLNOHULPL] ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù×·Q×Q HYVDKLSOLùLQGH ú]PLU 9DOLVL 6D\×Q 0XVWDID 7235$. ú]PLU %|OJH úGDUH 0DKNHPHVL %DüNDQ×6D\×Q2VPDQ(5080&8ú]PLU'HIWHUGDU× 6D\×Q $OL úKVDQ g5h&h ú]PLU 9HUJL 'HQHWLP .XUXOX*UXS%DüNDQODU×6D\×Q5×IDW(1*ú1LOH1XUL .$5$.$û*UXS0GUOHULPL]6D\×Q)DKUL6,'$/ &LKDQJLU g=d(/ú. &HPDO $..,/,1d 0HUNH] 0GUOHULLOH9HUJL'DLUHVL0GUOHULYHoDO×üDQODU×Q NDW×O×P×\ODJHUoHNOHüWLULOPLüWLU 9HUJL +DIWDV× NDSVDP×QGD ªú]PLU 9HUJL 'DLUHVL %DüNDQO×ù×·Q×Q SHUVRQHOH \|QHOLN HùLWLP SURJUDP YH SURMHOHUL KDNN×QGDELOJLYHULUPLVLQL]" \×O×Q×Q 2FDN D\×QGDQ LWLEDUHQ $YUXSD %LUOLùLYH7UNL\HHüÀQDQVPDQ×LOH´*HOLUúGDUHVLQGH .DOLWH <|QHWLPLQH *LULü úoLQ 7HNQLN 'HVWHN 3URMHVL ()40 0NHPPHOOLN 0RGHOLµ X\JXODPD\D NRQXOPXüWXU <DNODü×N \×O VUHQ RODQ SURMH NDSVDP×QGD WRSODP NDOLWH DQOD\×ü× oHUoHYHVLQGH .XUXPXPX]XQ |]GHùHUOHQGLUPHVLQL \DSDUDN NXYYHWOLYHL\LOHüWLUPH\HDo×N\|QOHULPL]LWHVSLWHWPHN oDO×üDQYHPNHOOHIPHPQXQL\HWLQLVUHNOLDUW×UPDN VUHoWHPHOOL\|QHWLPVLVWHPLLOHHWNLQHNRQRPLNYH YHULPOLKL]PHWVXQPDNSD\GDüODU×P×]ODLüELUOLùLPL]L JHOLüWLUPHDPDoODQP×üW×U %X oDO×üPD NDSVDP×QGD ú]PLU úOLQGH .DV×P WDULKLQGHQ LWLEDUHQ LGDUHFLOHU YH úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû à JLEL 9HUJL +DIWDV×QGD GD SHUVRQHOH \|QHOLN HWNLQOLNOHU NDSVDP×QGD JHQLü ELU oDO×üDQ JUXEXQXQ NDW×O×P×\ODNDKYDOW×HWNLQOLùLG]HQOHQPHNWHGLU ª 6|]OHULQL]L ELWLULUNHQ VRQ RODUDN LOHWPHN LVWHGLùLQL]KXVXVODUQHOHUGLU" 6|]OHULPHVRQYHULUNHQYHUJLVLVWHPLPL]GH\HU DODQ LNL |QHPOL JUXED \DQL <HPLQOL 0DOL 0üDYLUOHU 2GDV×QD YH 'HùHUOL 0NHOOHÁHULPL]H PHVDMODU×P RODFDN« gQFHOLNOH <HPLQOL 0DOL 0üDYLUOHU 2GDV×QD LOHWPHNLVWHGLùLPKXVXVODUüXQODUG×U 0NHOOHÁHUOH*HOLUúGDUHVL%DüNDQO×ù×DUDV×QGD oRN|QHPOLELUDUDF×O×NLüOHYLEXOXQDQNDPXNXUXPX QLWHOLùLQLKDL]<HPLQOL0DOL0üDYLUOHU2GDV×Q×QLüYH oDO×üDQODU DUDV×QGD KL\HUDUüLN D\U×P \DS×OPDGDQ LüOHPOHULQGH|QFHGHQROGXùXJLELEXQGDQVRQUDGD D\Q× GHUVOLNOHUGH WP SHUVRQHOH ()40 HùLWLPL DGHWDGHYOHWELULPLVRUXPOXOXùXQGDoDO×üPDV×DU]X YHULOPLüWLUú]PLU9HUJL'DLUHVL%DüNDQO×ù×WDUDI×QGDQ HWWLùLPL]HQ|QHPOLKXVXVWXU %XUDGD |QHP DU] HGHQ NRQX <HPLQOL EXoDO×üPDGRùUXOWXVXQGD.DV×PD\×VRQX LWLEDUL\OHSHUVRQHOLQH()40HùLWLPLYHULOPLüWLU 0DOL 0üDYLUOHU 2GDV×Q×Q EX DUDF×O×N LüOHYLQLQ 7HNQRORMLN JHOLüPHOHULQ \RùXQ ELoLPGH PNHOOHÁHULPL]H GX\GXùXPX] JYHQ GX\JXVXQX \DüDQG×ù×LoLQGHEXOXQGXùXPX]ELOJLoDù×QGDoDù×Q SHNLüWLUPHGHR\QDG×ù×E\NUROGU9HUJLELOLQFLQLQ JHUHNOHULQH X\JXQ RODUDN oDO×üDQ SHUVRQHOLPL]LQ YH YHUJL KDVVDVL\HWLQLQ DUWW×U×OPDV× RWR NRQWURO HùLWLPLQH |QHP YHULOPHNWHGLU ú]PLU 9HUJL 'DLUHVL PHNDQL]PDV×Q×Q ROXüWXUXOPDV× YHUJL ND\×S YH %DüNDQO×ù×Q×QEXDPDF×GRùUXOWXVXQGDoDO×üDQODU×Q NDoDNODU×Q×Q|QQHJHoLOPHVLQGHYHYHUJL\HJ|QOO WRSOXPD GDKD L\L KL]PHW YHUHELOPHVL LoLQ oHüLWOL X\XPXQ DUWW×U×OPDV×QGD NLOLW URO R\QDPDNWDG×U <HPLQOL0DOL0üDYLUOHU2GDV×QD hQLYHUVLWHOHULOH<NVHN/LVDQV·D GD EX NRQXGD oRN |QHPOL LOLüNLQ SURWRNROOHU LP]DODQP×ü J|UHYOHUGüPHNWHGLU YH EX NDSVDPGD SHUVRQHOLQ 'DKDL\LELU7UNL\H\DUDWPDNLoLQ 9HUJL LGDUHPL]LQ YH \NVHNOLVDQVHùLWLPLDODELOPHOHUL YHUJLELOLQFLQLQDċ×ODQPDV×KXVXVXQGD PHY]XDW×P×]×Q JHOLüLPH Do×N VDùODQP×üW×U KHSLPL]KHUWUOPFDGHOH\L \|QOHUL EXOXQVD GD ú]PLU 9HUJL dDO×üDQODU×P×]×Q VDQDW×Q YHUPHOL\L] 'DLUHVL %DüNDQO×ù× RODUDN KHU DODQ×QD LOJL GX\PDODU× YH YHUJLVHO NRQXODUGD \DüDQDQ oHüLWOL HWNLQOLNOHUGH \HU DODUDN V×N×QW×ODUGD o|]P RGDNO× VDQDWVDO HVHUOHULQL RUWD\D NR\PDODU× Lü\HUOHULQGHNL oDO×üPD PRWLYDV\RQODU×Q× \DNODü×P× EHQLPVHGLùLPL] LoLQ KHU WUO o|]P YH ROXPOX \|QGH HWNLOH\HUHN PNHOOHÁHULPL]H GDKD NROD\O×NNRQXVXQGDLOHWLüLPHDo×ù×]%DüNDQO×ù×P×]D L\L KL]PHW YHUPHOHULQL VDùODPDNWDG×U ú]PLU 9HUJL EDùO× ELULPOHUOH |]HOOLNOH 9HUJL 'DLUHOHUL\OH 'DLUHVL%DüNDQO×ù×RODUDNoDO×üDQODU×P×]×QVDQDWVDO \DüDQDQ SUREOHPOHUGH %DüNDQO×ù×P×]OD K×]O× IDDOL\HWOHULQL KHU ]DPDQ GHVWHNOHPHNWH\L] LOHWLüLPH JHoLOPHVL \DüDQDQ VRUXQODU×Q o|]PQ +DOLKD]×UGDKHUVHQHROGXùXJLEL9HUJL+DIWDV× YH \DüDQDFDN VRUXQODU LoLQ |QOHP DO×QPDV×Q× NDSVDP×QGD oDO×üDQODU×P×]D VDQDW×Q oHüLWOL VDùOD\DFDNW×U %X WU NRQXODUGD GD <HPLQOL 0DOL DODQODU×QGDNL oDO×üPDODU×Q× VHUJLOH\HELOPHOHUL 0üDYLUOHU 2GDV×QD |QHPOL J|UHYOHU GüPHNWHGLU 0NHOOHÁHULPL]L \|QOHQGLUPHGH YH RQODUD ×ü×N LPNkQ×Q×VXQGXN $\U×FDSHUVRQHODUDV×QGDELUOLNYHEHUDEHUOLùL WXWPDGDNL |QHPOL LüOHYL <HPLQOL 0DOL 0üDYLUOHU DUWW×UPDN YH SHUVRQHOLQ oDO×üPD PRWLYDV\RQODU×QD 2GDV×Q×Q 9HUJL 6LVWHPLQGH |Q VDÁDUGD \HU DOG×ù× ROXPOXNDWN×GDEXOXQPDNDPDF×\ODKHUVHQHROGXùX JHUoHùLQLEL]HJ|VWHUPHNWHGLU àÕ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{ )HUKDW %H\ EL]H DNWDUG×ù×Q×] ELOJLOHU LoLQ oRN WHüHNNU HGHU EDüDU×ODU×Q×]×Q GHYDP×Q× GLOHUL] .H\LÁLELUV|\OHüLROGXEHQLPLoLQGHWHüHNNU HGHULP 'HUJLQL]GHNL oDO×üPDODU×Q×]×Q EDüDU×ODU×Q× dilerim. OCAK I×ü?=×I 2014 I×;Lëûj×°°{ FERHAT ALEMDAR KİMDİR? \×O×QGD 6DNDU\D·GD GRùPXüWXU \×O×QGD 2UWD 'RùX 7HNQLN hQLYHUVLWHVL úNWLVDGL YH úGDUL %LOLPOHU )DNOWHVL úNWLVDW %|OPQGHQ PH]XQ ROPXüWXU .×VD ELU VUH 7%00·GH8]PDQ<DUG×PF×V×RODUDNoDO×üW×NWDQ VRQUD \×O×QGD Do×ODQ JLULü V×QDY×Q× ND]DQDUDN +HVDS 8]PDQ <DUG×PF×O×ù×QD YH \HWHUOLN V×QDY×QGD GD EDüDU× J|VWHUHUHN WDULKLQGH +HVDS 8]PDQO×ù×QD DWDQP×üW×U WDULKLQGHQ LWLEDUHQ ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù×QGD 0NHOOHI +L]PHWOHUL .'9 YH 'LùHU 9HUJLOHU *UXS 0GUOù0NHOOHI+L]PHWOHUL*HOLU9HUJLOHUL *UXS 0GUOù 0NHOOHI +L]PHWOHUL 8VXO *UXS 0GUOù J|UHYOHULQL \UWPü ROXS WDULKLQGHQ LWLEDUHQ ú]PLU 9HUJL 'DLUHVL%DüNDQ9HNLOLRODUDNJ|UHYLQHGHYDP etmektedir. /LVDQVVW HùLWLPLQL KDOHQ ´0DOL\H 3ROLWLNDV× 8\JXODPDODU×QGD 0DOL .XUDOODU×Q gQHPLYH(WNLQOLùL7UNL\H·GH8\JXODQDELOLUOLùL´ NRQXOXWH]oDO×üPDV×\OD%DO×NHVLUhQLYHUVLWHVL 6RV\DO%LOLPOHU(QVWLWV0DOL\H$QDELOLP'DO× <NVHN/LVDQV3URJUDP×QGDVUGUPHNWHGLU $\U×FD 9HUJL 'Q\DV× 'HUJLVLQGH ´.OWU <DW×U×PODU× YH *LULüLPOHULQH 6D\×O× .DQXQOD *HWLULOHQ 7HüYLNOHUµ ´gUWO 6HUPD\H 0HVVHVHVLQGH<HU$ODQ ']HOWPH +NPOHUL .'9·\L .DSVDPDPDNWDG×Uµ ´7UN 9HUJL +XNXNXQGD 9HUJL 0DKUHPL\HWLµ ´9HUJL 0DKUHPL\HWLQLQ %LOJL (GLQPH +DNN× .DUü×V×QGDNL 'XUXPXµ YH ´*HoLFL 9HUJL 8\JXODPDV× YH *HoLFL 9HUJL 0DKVXEXQD úOLüNLQ 7HUHGGW úoHUHQ %LU +XVXVµ JLEL oHüLWOL ]DPDQODUGD 7UN 9HUJL 6LVWHPL LOH LOJLOL PDOL NRQXODUGD \D\×QODQP×ü PDNDOHOHUL GH EXOXQPDNWDG×U úQJLOL]FHELOPHNWHGLU (YOLYHLNLoRFXNEDEDV×G×U úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû » Röportaj « 'HùHUOL 0NHOOHÁHULPL]H LOHWPHN LVWHGLùLP KXVXVODUüXQODUG×U %LOLQGLùL ]HUH 7UN 9HUJL 6LVWHPLQGH ND\QDNWD NHVLOHQOHU KDULFLQGH YHUJLOHPHGH EH\DQ HVDV× JHoHUOLGLU %X EDùODPGD |QFHOLùLPL] PNHOOHI EH\DQODU×Q×Q JHUoHùL \DQV×WW×ù×QD LOLüNLQ PNHOOHÁHULPL]HGX\GXùXPX]JYHQGLU $QFDN YHUJLOHULQ NDPX KL]PHWOHULQLQ JHUoHNOHüWLULOHELOPHVL LoLQ \HWHUOL ÀQDQVPDQ ND\QDù× VDùODPDN DPDF× WRSODP ERUo \NQQ oHYULOPH]RUOXùXQXQ\DQ×V×UDGRùXUGXùXHNRQRPLN PDOL\HWOHULQDù×UO×ù×QHGHQL\OHJQJHoWLNoH|QHPLQL GDKD oRN DUW×UPDNWDG×U %X Do×GDQ EDN×OG×ù×QGD YHUJLOHPH LOH LOJLOL LGDUL IDDOL\HWOHUL \UWPHNWH RODQ YHUJL LGDUHVLQLQ JF YH HWNLQ ROPD JHUHùL YHUJLOHPHGH|QSODQDo×NPDNWDG×U 0NHOOHÁHULPL]LQ YHUJL ELOLQFL NRQXVXQGD KHP GLùHU PNHOOHÁHUH KHP GH WRSOXPD |UQHN ROPDODU× JHUHNWLùLQL GüQ\RUXP 9HUJL ELOLQFLQLQ DUWW×U×OPDV×QGDHQ|QHPOLNHVLP\DU×QODU×P×]×HPDQHW HWWLùLPL] oRFXNODU×P×]G×U 9HUJL\H J|QOO X\XPXQ DUWW×U×OPDV× YH YHUJL KDVVDVL\HWLQLQ WRSOXPXQ WP NHVLPOHULQH \D\×ODELOPHVL LoLQ PNHOOHÁHULPL] |QFH oRFXNODU×QD VRQUD oHYUHOHULQH |UQHN ROPDO×G×UODU %X DQODPGD PNHOOHÁHULPL] YHUJL NRQXVXQGD N×VD YDGHOLGHùLOX]XQYDGHOLGüQPHOLOHU.×VDYDGHGH \DUDUO×RODFDù×]DQQHGLOHQED]×GüQFHOHUOH\DS×ODQ YHUJLVHO NRQXODUGDNL JLULüLPOHULQ X]XQ YDGHGH PNHOOHÁHULPL] DOH\KLQH VRQXoODU GRùXUDELOHFHùL XQXWXOPDPDO×G×U ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù× RODUDN VDGHFH YHUJLOHPH\H YH YHUJL WDKVLODW×QD GHùLO ONHPL]LQ JHOHFHùLQH VRV\DO VRUXPOXOXùD YDWDQGDüODU×P×]D YHUGLùLPL]|QHPYHGHùHUQHGHQL\OHPNHOOHÁHULPL]H LQDQ×\RU RQODUD E\N ELU JYHQ GX\X\RUX] 9H ELOL\RUX]NLGDKDL\LELU7UNL\H\DUDWPDNLoLQYHUJL ELOLQFLQLQ Dü×ODQPDV× KXVXVXQGD KHSLPL] KHU WUO PFDGHOH\LYHUPHOL\L] àÔ Odamız personelini tanıyalım Sevtat Tekye Kimdir? .WDK\D·Q×Q *HGL] LOoHVLQGH GRùGX \×O×QGD.DUDGHQL]7HNQLNhQLYHUVLWHVLúüOHWPH E|OPQGHQ \×O×QGD $QDGROX hQLYHUVLWHVL úüOHWPH E|OPQGHQ PH]XQ ROGX WDULKOHUL DUDV×QGD $QNDUD 2WR *DOHULFLOHUL úü 7DNLSoLOHUL <×NDPD <DùODPDF×ODU× 3DUN YH *DUDM úüOHWPHFLOHUL$*ú722GDV×·QGDLON\×O0XKDVHEH (OHPDQ×RODUDNVRQUDNL\×OLVH0XKDVHEH0GU RODUDN J|UHY \DSW× \×OODU× DUDV×QGD .HPDOSDüDú]PLU·GH EXOXQDQ $VLO $QDGROX /WG à{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ûWL·QGH 0XKDVHEH 6RUXPOXVX RODUDN 6000 VWDM×Q× \DSW× \×O×QGD 6000 UXKVDW×Q× DODUDN ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV×·QGD 0DOL úüOHU 6RUXPOXVX RODUDN J|UHYH EDüODG× 'DKD VRQUD ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× *HQHO úGDUH 0GU RODUDN DWDQDQ 6HYWDW +DQ×P KDOHQ EX J|UHYLQLVUGUPHNWHGLU(YOLYHELUoRFXNDQQHVLGLU 7UN6DQDW0]LùLWXWNXQXRODQ6HYWDW7HN\HD\Q× ]DPDQGDú]PLU<0027UN6DQDW0]LùLNRURVXQGD \HUDOPDNWDG×U OCAK I×ü?=×I 2014 I×;Lëûj×°°{ Gayri faal üyelerimiz » Üyelerimizden Haberler « Ocak - Şubat 2014 döneminde İzmir YMM Odası’na yeni katılan üyelerimiz <00(0ú1(/<$6 WDULKLQGH <00(PLQ(O\DV·×Q 2GDP×]6LFLONWùQH ND\G×\DS×OP×üW×U0HVOHN KD\DW×QGDEDüDU×ODU GLOHUL] Faal üyelerimiz <00%85$.$/ú+$1 7(&ú0 <00%XUDN$OLKDQ 7HFLP·LQWDULKOL EDüYXUXVXLOH2GDP×] oDO×üDQODUOLVWHVLQH ND\G×Q×Q\DS×OPDV× NDEXOHGLOPLüWLU0HVOHN KD\DW×QGDEDüDU×ODUGLOHUL] <00800$17h0(5 <000XUDW$OWXQVDEDN <000XUDW $OWXQVDEDN·×Q WDULKOL EDüYXUXVXLOH2GDP×] oDO×üDQODUOLVWHVLQH ND\G×Q×Q\DS×OPDV× NDEXOHGLOPLüWLU0HVOHN KD\DW×QGDEDüDU×ODU GLOHUL] <00(QGHU3RODW <00(QGHU3RODW·×Q WDULKOL EDüYXUXVXLOH2GDP×] oDO×üDQODUOLVWHVLQH ND\G×Q×Q\DS×OPDV× NDEXOHGLOPLüWLU0HVOHN KD\DW×QGDEDüDU×ODU GLOHUL] <008PPDQ7PHU·LQ WDULKOL EDüYXUXVXLOH2GDP×] oDO×üDQODUOLVWHVLQH ND\G×Q×Q\DS×OPDV× NDEXOHGLOPLüWLU0HVOHN KD\DW×QGDEDüDU×ODU GLOHUL] <000XVWDIDg]WRUXQ <000XVWDID g]WRUXQ·XQ WDULKOLEDüYXUXVXLOH 2GDP×]oDO×üDQODU OLVWHVLQHND\G×Q×Q \DS×OPDV×NDEXO HGLOPLüWLU0HVOHN KD\DW×QGDEDüDU×ODU GLOHUL] OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ঠNakil olan üyemiz <00$/3$<*h5$<',1 <00$OSD\*UD\G×Q$QNDUD<HPLQOL0DOL0üDYLUOHU2GDV×·QGDQú]PLU<HPLQOL 0DOL0üDYLUOHU2GDV×·QDWDULKLQGHQDNLOROPDWDOHELQGHEXOXQPXüWXU <00$OSD\*UD\G×Q·×Qú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×·QDWDULKOL EDüYXUXVX LOH 2GDP×] oDO×üDQODU OLVWHVLQH ND\G×Q×Q \DS×OPDV× NDEXO HGLOPLüWLU 0HVOHNKD\DW×QGDEDüDU×ODUGLOHUL] Vefat ve başsağlığı »h\HPL]7HYÀN7XUQD·Q×QND\×QYDOLGHVLWDULKLQGHYHIDW HWPLüWLU$LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL] »h\HPL]$OL7XQFHO·LQDEODV×WDULKLQGHYHIDWHWPLüWLU $LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL] »h\HPL].HPDO3DNNDQHU·LQDQQHVLWDULKLQGHYHIDWHWPLüWLU $LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL] »h\HPL]0XVWDID%DW×KDQ·×QDQQHVLWDULKLQGHYHIDWHWPLüWLU $LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL] Ûñ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Üyelerimizden Haberler « »ODAMIZ KURUL ve KOMİSYON ÇALIŞMALARI « » 0HY]XDWú]OHPHYH'HùHUOHQGLUPH.RPLV\RQXdDO×üPDV× OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû Û° MEVZUAT İZLEME VE DEĞERLENDİRME KOMİSYONU ÇALIŞMALARI 6$<,/, <$6$ .$36$0,1'$ 257$./$5'$1 $/$&$./$5 9(9(<$ .$6$ +(6$%,1,1 'h=(/7ú/0(6ú 6218&8 257$<$ d,.$1 *(d0úû <,/ =$5$5,1,1 *(d0úû <,/ .$5/$5, ú/( .$3$7,/0$6, 6218&81'$ .$53$<, '$ø,7,0,1$ %$ø/, 6723$- <$3,/0$6,+86868 *HOLU úGDUHVL VD\×O× .DQXQGDQ \DUDUODQ×ODUDN RUWDNODU FDUL KHVDE× YH NDVD KHVDE×Q×Q G]HOWLOPHVL VRQXFX ELODQoRGD ROXüDQ WLFDUL]DUDU×QJHUoHNELU]DUDUROPDG×ù×JHUHNoHVL\OH JHoPLü\×ONkUODU×QGDQPDKVXSHGLOPHVLGXUXPXQGD NDU GDù×W×P× VD\×ODUDN NDU GDù×W×P×QD EDùO× YHUJL NHVLQWLVL\DS×OPDV×\|QQGH|]HOJHOHUYHUPHNWHGLU .RPLV\RQ RODUDN NRQX\OD LOJLOL J|UüOHULPL] DüDù×GDNLJLELGLU %X I×NUD X\DU×QFD EH\DQ HGLOHQ WXWDUODU QHGHQL\OH LODYHELUWDUKL\DW\DS×OPD] 0DOL\H %DNDQO×ù× EX PDGGHQLQ X\JXODQPDV×LOHLOJLOLRODUDN\×O×LoHULVLQGH|GHQPHVL JHUHNHQ YHUJLOHULQ |GHPH VUHOHULQGH GHùLüLNOLN \DSPD\D VD\×O× .DQXQ KNPOHULQH J|UH ELOGLULPGH EXOXQPD ]RUXQOXOXùX JHWLUPH\H YH X\JXODPD\DLOLüNLQGLùHUXVXOYHHVDVODU×EHOLUOHPH\H \HWNLOLGLUµ 0DOL\H %DNDQO×ù× NRQX\OD LOJLOL G]HQOHPHOHUL WDULK YH PNHUUHU VD\×O× 5* \D\×QODQDQ VHUL QROX VD\×O× NDQXQ JHQHO WHEOLùLQLQ9,,&E|OPQGHNRQX\DLOJLOLDo×NODPDYH G]HQOHPHOHUH\HUYHUPLüWLU 7HEOLùGH G]HOWLOHQ NDVD YH RUWDNODUGDQ DODFDNODU WXWDU× YH EX WXWDU ]HULQGHQ |GHQHQ YHUJLQLQ ´ 2ODùDQ G×ü× JLGHU YH ]DUDUODUµ ,2UWDNODUGDQDODFDNODUYHNDVDKHVDE×Q×Q KHVDE×QDERUo\D]×ODFDù×EHOLUWLOPLüWLU G]HOWLOPHVLLOHLOJLOL\DVDOG]HQOHPHOHU VD\×O×\DVDQ×QQXPDUDO×I×NUDV×DüDù×GD 'HùHUOHQGLUPHOHULPL] \HUDOPDNWDG×U ûHNLOVHO G]HQOHPHOHUGHQ ]L\DGH YHUJL\L ´ .D\×WODUGD \HU DOG×ù× KDOGH LüOHWPHGH GRùXUDQ ROD\ODU×Q JHUoHN PDKL\HWLQH \DQL ÀLOOHULQ EXOXQPD\DQNDVDPHYFXGXYHRUWDNODUGDQDODFDNODU DUNDV×QGDNLJHUoHNDPDFDEDNPDNJHUHNWLùLDo×NW×U KDNN×QGDDüDù×GDNLKNPOHUX\JXODQ×U 9HUJL YHUJLQLQ EDùODQG×ù× ROD\×Q PH\GDQD D%LODQoRHVDV×QDJ|UHGHIWHUWXWDQNXUXPODU JHOPHVL YH\D KXNXNL GXUXPXQXQ WHNHPPO YHUJLVL PNHOOHÁHUL WDULKL LWLEDU×\OD LOH GRùDU 98. 0G 9HUJLQLQ \DVDOO×ù× LONHVL G]HQOH\HFHNOHULELODQoRODU×QGDJ|UOPHNOHELUOLNWH X\DU×QFDEXROD\×QQHROGXùXQX\DVDGDDo×NRODUDN LüOHWPHOHULQGH EXOXQPD\DQ NDVD PHYFXWODU× YH LüOHWPHQLQHVDVIDDOL\HWNRQXVXG×ü×QGDNLLüOHPOHUL GROD\×V×\OD |GQo YHUPH YH EHQ]HU QHGHQOHUOH RUWD\D o×NDQ RUWDNODU×QGDQ DODFDNO× EXOXQGXùX WXWDUODU LOH RUWDNODUD ERUoOX EXOXQGXùX WXWDUODU DUDV×QGDNL QHW DODFDN WXWDUODU×Q× EX .DQXQXQ \D\×PODQG×ù× WDULKL L]OH\HQ oQF D\×Q VRQXQD NDGDU YHUJL GDLUHOHULQH EH\DQ HWPHN VXUHWL\OH ND\×WODU×Q×G]HOWHELOLUOHU E D EHQGL NDSVDP×QGD EH\DQ HGLOHQ WXWDUODU]HULQGHQRUDQ×QGDKHVDSODQDQYHUJL EH\DQQDPHYHUPHVUHVLLoLQGH|GHQLU F%XI×NUDNDSVDP×QGD|GHQHQYHUJLOHUJHOLU YH\DNXUXPODUYHUJLVLQGHQPDKVXSHGLOPH]EH\DQ HGLOHQWXWDUODUYH|GHQHQYHUJLOHUNXUXPODUYHUJLVL PDWUDK×Q×Q WHVSLWLQGH JLGHU RODUDN NDEXO HGLOPH] Ûà úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû » Üyelerimizden Haberler « EHOLUWLOPHVL ]RUXQOXOXùX YDUG×U EDKVHWPHN PPNQ GHùLOGLU .RQXPX]Do×V×QGDQNDUSD\×Q×Q =LUDG]HOWLOHQEXWXWDUODULOHLOJLOL WDQ×P×Q× YHUJL \DVDODU×QGD ĉLUNHWOHULQNDUGDĊ×W×P×\DSDELOPHVLLoLQ VD\×O×\DVDQ×Q0DGGHVL EXODPDPDNWD\×] ELODQoRGDJHoPLċ\×O]DUDUODU×Q×|QFHOLNOH FI×NUDV×QGD´%XI×NUDX\DU×QFD *QON KD\DWWD VRPXW EH\DQ HGLOHQ WXWDUODU QHGHQL\OH PDKVXSHWPHVLJHUHNLU RODUDNPH\GDQDJHOHQELUROD\×Q LODYH ELU WDUKL\DW \DS×OPD]µ YHUJLNDQXQXQGDEHOLUWLOHQVR\XW 'HQLOHUHN EX PDGGHGHQ olarak tarif edilen normlara \DUDUODQ×ODQ PNHOOHÁHUL ELU YHUJL\LGRùXUDQROD\|UWüPHVL DQODPGDJYHQFHDOW×QDDOP×üW×U WLSLNOLN YHUJLVHO VRQXFX RUWD\D o×NDUPDV×Q× *HOLU úGDUHVLQFH YHULOHQ PXNWH]DODUGD ´ NDo×Q×OPD]N×ODU%XQHGHQOHYHUJLKXNXNXQDLOLüNLQ PHQNXOVHUPD\HLUDWODU×Do×V×QGDQYHUJL\LGRùXUDQ VRQXFX RUWD\D o×NDUPDV× PHVHOHVLQH VR\XW ROD\×Q ROD\QLWHOLùLQGHRODQKXNXNLYHHNRQRPLNWDVDUUXIXQ QH ROGXùXQXQ EHOLUOHQPHVL VRQUD PDGGLVRPXW JHUoHNOHüPHVLQGH JHOLULQ VDKLEL WDUDI×QGDQ ROD\×QJHUoHNOLùLQLQWHVSLWLJHUHNLU WDOHS HGLOHELOLU KDOH JHOPHVL DQODP×QD JHOHQ 06ú·QGD HOGH HWPH KXNXNL YH HNRQRPLN KXNXNL WDVDUUXI DüDPDV× JHOLULQ LVWHQGLùL DQGD WDVDUUXI LPNkQ× GRùGXùX DQGD JHUoHNOHüPLü ROXU VDKLELQH |GHQHFHN KDOH JHOPHVL DQODP×QD JHOHQ (OGH HWPHQLQ KXNXNL YH HNRQRPLN WDVDUUXID EDùO× HNRQRPLN WDVDUUXI DüDPDV×QFD L]OHQPHNWH ROXS ROGXùX KDOOHUGH GHùHUOHPH JHQHO RODUDN KXNXNL V|] NRQXVX PHQNXO VHUPD\H LUDG× JHOLULQLQ ÀLOHQ WDVDUUXIWDQKDUHNHWOH\DS×O×U$V×O|OoJHOLULQJHOLUL WDKVLOHGLOLSHGLOPHPHVLJHOLULQHOGHHGLOPHVLQHHWNL GRùXUDQPXDPHOHOHULQNDUü×WDUDIoDJHOLUVDKLELQLQ HWPHPHNWHGLUµ GHQLOPHNWHGLU 2\VDNL NDU GDù×W×P× HPULQH DPDGH N×O×QP×ü ROPDV×Q× LIDGH HGHQ ELU YDUO×N DNWDU×P× DQODP×QD JHOLU 2UWDNODU×Q HNRQRPLN WDVDUUXI ROPDNOD EHUDEHU EXQXQ WHVSLWL YDUO×ù×QGDELUDUW×üROPDV×RODELOPHVLJHUHNLU2\VD JoROGXùXQGDQKXNXNLWDVDUUXIHVDVDO×Q×U VD\×O× \DVDGD NDVWHGLOHQ YDUO×N üHNLOVHOGLU *HOLULQ VDKLEL WDUDI×QGDQ KXNXNHQ WDOHS JHUoHNGHùLOGLU HGLOHELOLU KDOH JHOGLùL ]DPDQ HNRQRPLN WDVDUUXIXQ 'ROD\×V×\OD HùHU NDVWHGLOHQ ÀLOHQ DO×Q×S GD JHUoHNOHüWLùL NDULQH RODUDN NDEXO HGLOLU 7DOHS DO×QPDPDV× |QHPOL GHùLO PXKDVHEHVHO ND\GL KDNN× GRùPXü ROGXùX KDOGH HNRQRPLN WDVDUUXIXQ |GHPH \HWHUOL VWRSDM ROPDO× LVH EX DVO×QGD VDùODQDPDG×ù×YHGROD\×V×\ODJHOLULQHOGHHGLOPHPLü SDUDODU RUWDNODUFD ÀLOHQ DO×QG×ù× ]DPDQ×QGD ROGXùXQXLVSDWNOIHWLPNHOOHIHGüHU üLPGL ND\×W G]HOWL\RU YH ÀLOL GXUXPD JHWLUL\RUX] 06ú·ODU×QGDHOGHHWPHQLQED]HQÀLOLWDVDUUXID GHPHNWLU NL EX NH] GH ÀLOL NDU GDù×W×P× DVO×QGD J|UH EHOLUOHQPHVL GXUXPX GD GRùDELOLU %X KDO ÀLOL RUWDNODU FDULGH J|UQHQ WDULKOHUGH \D GD NDVD ELU GXUXP RODUDN RUWD\D o×NDU$VO×QGD ÀLOL WDVDUUXI G]HOWPHVLQGH NDVDGD üLüNLQOLN ROGXùX WDULKOHUGH KXNXNLYHHNRQRPLNWDVDUUXIXL]OH\HQHQVRQDüDPD JHUoHNOHüPLüWLU JLEL ELU \RUXPD J|WUU .L \DVD ROPDNODEHUDEHUED]×KDOOHUGHVDKLELOHKLQHKHQ] NR\XFXGDEXEH\DQODUGROD\×V×\ODLODYHELUWDUKL\DW WDKDNNXN HWPHPLü KXNXNL YH HNRQRPLN WDVDUUXI \DS×OPD\DFDù×Q×JYHQFHDOW×QDDOP×üW×UVD\×O× LPNDQ×EXOXQPD\DQJHOLUÀLOHQVHUYHWHGkKLORODELOLU \DVD QRUPDO G]HQOHPHOHULQ G×ü×QGD PNHOOHÁHUH %XGXUXPGDHOGHHWPHÀLOLWDVDUUXIDJ|UHEHOLUOHQLU NROD\O×NDIJHWLUHQ|]HOELUG]HQOHPHGLU <LQHNRQXPX]Do×V×QGDQEDNDUVDN ûLUNHWOHULQ NDU GDù×W×P× \DSDELOPHVL VD\×O× \DVDQ×Q 0DGGHVLQGH LoLQ ELODQoRGD JHoPLü \×O ]DUDUODU×Q× |QFHOLNOH ´LüOHWPHOHULQGH EXOXQPD\DQ NDVD PHYFXWODU× YH PDKVXS HWPHVL JHUHNLU =DUDUODU× NDSDWPDGDQ NDU LüOHWPHQLQHVDVIDDOL\HWNRQXVXG×ü×QGDNLLüOHPOHUL GDù×W×P× \DS×ODPD\DFDù×QGDQ VD\×O× \DVD GROD\×V×\OD |GQo YHUPH YH EHQ]HU QHGHQOHUOH NDSVDP×QGD G]HOWLOHQ NDVD YHYH\D RUWDNODUGDQ RUWD\D o×NDQ RUWDNODU×QGDQ DODFDNµ GHQLOHUHN DODFDNODU KHVDE×Q×Q NDSDW×OPDV× VRQXFX ROXüDQ JHUoHNWH ROPD\DQ ELU YDUO×NWDQ EDKVHGLOPHNWH JHoPLü \×O ]DUDUODU×Q× NDSDWPDGDQ NDU GDù×W×P× YH .DQXQ \DS×F× ]DWHQ EX WU SDUDODU×Q EDüND \DSDPD\DFDNODU× DQODP×QD JHOPHNWHGLU <DGD DPDoODUOD NXOODQ×OG×ù×Q× YH EX KHVDSODU×Q üLüWLùLQL |]HOJHOHUGH EHOLUWLOGLùL ]HUH V|]NRQXVX JHoPLü ]×PQHQ NDEXO HWPHNWHGLU *HUoHN ROPDG×ù× ]DWHQ \×O ]DUDUODU×Q×Q NDSDW×OPDV× QHGHQL\OH NDU NDEXO HGLOPHNWHGLU 'ROD\×V×\OD ROPD\DQ ELU YDUO×N GDù×W×P×QD EDùO× VWRSDM \DS×OPDGDQ NDU GDù×W×P× NDUü×O×ù×QGDRUWDNODUDKHVDEHQ\DS×ODQELU|GHPHGHQ \DS×ODPD\DFDù× DQODP×QD JHOPHNWHGLU %X GXUXP ÛÛ VD\×O×\DVDQ×QDPDF×QDGDX\PDPDNWDG×U VD\×O× \DVD JHQHO WHEOLùL LOH GH G]HOWLOHQ WXWDUODU×Q %D]× ÀUPDODU WHEOLùGHNL Do×NODPD\D UDùPHQ 2ODùDQ '×ü× *LGHU YH =DUDUODU KHVDE×QD RUWDNODUGDQ DODFDNODUGDQNDVDGDQ VLOLQHQ WXWDUODU ND\GHGLOPHVL QD]×P KHVDSODUGD GD ..(* RODUDN |]VHUPD\HOHULQLQ HNVL\H GüPHVL WHNQLN LÁDV× WDNLSHGLOPHVLJHUHNWLùLDo×NODQP×üW×U JHUHNWLUHFHN ND\×SODU ROPDV× EDQNDODUGDNL úGDUH EX ND\×WODU×Q G]HOWLOPHVL VRQXFX SR]LV\RQODU×YEQHGHQOHUOHKHVDS\HULQHDNWLIWH ELODQoRODUGDROXüDQJHoPLü\×O]DUDUODU×Q×QJHoPLü EDüND ELU KHVDSWD WDNLS HWPLüOHUGLU \×O NDUODU× LOH NDSDW×OPDV×Q× NDU GDù×W×P× RODUDN JLEL %X ND\×W WHEOLùGHNL Do×NODPD\D X\PDPDNOD GHùHUOHQGLULOHUHNEXWXWDU]HULQGHQNDUGDù×W×P×QD ELUOLNWH.9PDWUDK×Q×HWNLOHPHPLüWLU%XPNHOOHÁHU EDùO×VWRSDM\DS×OPDV×JHUHNWLùL\|QQGH|]HOJHOHU YHULOHQ |]HOJHOHUH J|UH DFDED ND\×W DQ×QGD NDU YHUPHNWHGLU GDù×W×P× P× \DSP×üODUG×U" <DVDGD Do×N EHOLUOHPH $QFDN D\Q× \|QGH YHULOHQ J|UüOHULQ \DVD\D ROPDG×ù×QGDQ \DVDGDQ \DUDUODQPD\× ER]PDPDNOD X\JXQ ROPDG×ù×Q× GüQPHNWH\L] 6|] NRQXVX ELUOLNWH EX PNHOOHÁHUH WHN G]HQ KHVDS SODQ×QD J|UüOHU YHUJLQLQ \DVDOO×N LONHVLQH D\N×U×G×U X\PDPDNWDQ |]HO XVXOV]ON FH]DV× NHVLOHELOLU VD\×O×\DVD|]HOELUG]HQOHPHROXSEHOLUOLNRQXODUGD <XNDU×GDNL Do×NODPDODUD SDUDOHO GH NDU GDù×W×P× PNHOOHÁHUH NROD\O×N ELU QHYL DI JHWLUPHNWHGLU QHGHQL\OH VWRSDM \DS×OPDV× PPNQ ROPDPDV× <DVDGD NDVDRUWDNODUGDQ DODFDNODU×Q VLOLQPHVL gerekir. VHEHEL\OH ROXüDQ ]DUDU×Q JHoPLü \×O NDUODU× LOH %LU EDüND GXUXPGD RUWDNODU Do×V×QGDQG×U NDSDW×OPDV×Q×QNDUGDù×W×P×VD\×ODFDù×\|QQGHELU .DU GDù×W×P×QD EDùO× VWRSDM |QJ|UOPHVL G]HQOHPH\RNWXU GXUXPXQGD RUWDNODU Do×V×QGDQ <DVDQ×Q EX KDOL\OH GD 06ú \|QQGHQ ROD\× X\JXODQPDV× GXUXPXQGD GHùHUOHQGLUPHN JHUHNLU<DVDGD üLUNHWOHU VD\×O× \DVD 6RQXoWDNDQXQNR\XFXVD\×O× ÀLOHQ ROPD\DQ ÀNWLI NDVD WXWDU× NDSVDP×QGDYHUJL|GH\HUHN \DVDNDSVDP×QGDKDQJL]DUDUODU×Q LOH RUWDNODUGDQ DODFDNODUGDQ NDEXOHGLOHFHĊLQL\DGDKDQJL]DUDUODU×Q G]HOWWLNOHUL NDVDRUWDNODUGDQ WLFDUL ROPD\DQ WXWDUODU×Q DODFDNODUKHVDE×QHGHQL\OHWLFDUL LQGLULPLQLQPDKVXEXQXQPPNQ NDSDW×OPDV× |QJ|UOPüWU ]DUDU ROXüPDV× GXUXPXQGD ROPD\DFDĊ×Q×Do×NoDRUWD\DNR\PXċWXU <DQL JHoPLüWHNL ROD\ODU ]DUDUODU NDSDW×OPDGDQ NDU QHGHQL\OH NDVDGD ROPD\DQ ELU GDù×W×P× \DS×ODPD\DFDù×QGDQ WXWDUGDQ YH RUWDNODUGDQ WLFDUL EXWXWDUODU]HULQGHQNDUSD\×QD ROPD\DQ DODFDNODU×Q VD\×O× \DVD NDSVDP×QGD EDùO× RODUDN VWRSDM \DS×OPDGDQ NDU GDù×W×P× G]HOWLOPHVL DPDoODQP×üW×U <DVD NR\XFXGD \DS×ODPD\DFDù× JLEL ELU VRQXo o×NPDNWDG×U %X JHoPLüWHNL ROD\ODUGDQ ND\QDNODQDQ QHGHQOHUGHQ GXUXPVD\×O×\DVDQ×QDPDF×QDUXKXQDX\JXQ GROD\× ÀLOHQ ROPD\DQ ÀNWLI WXWDUODU×Q G]HOWLOPHVLQL GHùLOGLU ûLUNHWOHU NDU GDù×W×P× \DSPDVDODU GDKL DPDoODP×üW×U %X VHEHSOHUOH RUWDN Do×V×QGDQ WDVÀ\H V×UDV×QGD NDU GDù×W×P× \DS×OPDV× JHUHNLUVH \DVDGDQ ID\GDODQDUDN NDVDRUWDNODUGDQ DODFDNODU ]DUDUODU×QNDSDW×OPDV×JHUHNHFHùLQGHQEXGXUXPOD KHVDE×Q× G]HOWLOPHVL VRQXFX LOHULGH EX NDSDWPD NDUü× NDUü×\D NDODQ PNHOOHÁHULQ VWRSDM \DSPDV× QHGHQL\OH ROXüDQ ]DUDUODU×Q JHoPLü \×O KHVDSODU× JHUHNHFHùL YHULOHQ J|UüOHU ×ü×ù×QGD RUWD\D LOH NDSDW×OPDV× VRQXFX RUWDù×Q ÀLOL YHYH\D KXNXNL o×NPDNWDG×U WDVDUUXI HGHELOHFHùL ELU NDU GDù×W×P×QGDQ V|] 6RQXoWD NDQXQ NR\XFX VD\×O× \DVD HGLOPHVLPPNQGHùLOGLU NDSVDP×QGD KDQJL ]DUDUODU×Q NDEXO HGLOHFHùLQL \D 6RQXo GDKDQJLKDQJL]DUDUODU×QLQGLULPLQLQPDKVXEXQXQ VD\×O× \DVDQ×Q 0DGGHVLQLQ PPNQ ROPD\DFDù×Q× Do×NoD RUWD\D NR\PXüWXU QXPDUDO× I×NUDV×QGDNL G]HQOHPHOHU LOH 0NHOOHÁHU DG×QD ND\×WODU×Q× G]HOWPH LPNDQ× WDULKLLWLEDUL\OHND\×WODUGD\HUDOPDV×QDUDùPHQÀLOHQ EXOGXNODU× ELU G]HQOHPH VRQUDV× VDGHFH \RUXPOD NDVDGDEXOXQPD\DQSDUDLOHLüOHWPHQLQHVDVIDDOL\HW \HQLGHQ YHUJL ULVNL DOW×QD E×UDN×OPDODU× VD\×O× NRQXVXG×ü×QGDNLLüOHPOHULGROD\×V×\OD|GQoYHUPH \DVDGDQ EHNOHQHQ VRQXo ROPDVD JHUHNLU úGDUHQLQ YH EHQ]HU QHGHQOHUOH RUWD\D o×NDQ RUWDNODU×QGDQ NRQX\X WHNUDU J|]GHQ JHoLUPHVL RODV× LKWLODÁDU×Q DODFDNO× EXOXQGXùX WXWDUODU×Q YHUJL |GH\HUHN EDüWDQo|]PDo×V×QGDQ|QHPOLGLU G]HOWLOPHVLQH LPNDQ YHULOPLü VHUL QROX Û úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » » Makaleler « »MAKALELER« Bir Bütçe Denemesi ve 2013 Bütçesinin Analizi Bütçe Nedir? Prof. Adnan GÜLERMAN » *HUL'|QüP6HNW|UYH9HUJL<N $OL.$+9(&ú » +D]LQH=DUDU×Q×Q7HVSLWLQGH´+HU7UO9HUJLµ.DYUDP×QGDQ1H$QODü×OPDV×*HUHNLU" 6DOLK%$<5$0 » 'REOR.DQJR&RQQHFW3DUWQHU&DGG\7DU]×$UDoODUúOH6WDUH[7UDIÀF7UDQVLW &DUDYHOOH7DU]×$UDoODUGD.'92UDQ× 8ùXU8ùXUOX » <×O×*HOLUOHULQLQ7RSODQPDV×YH%H\DQ× <DNXS<FHOg]üDKLQ 2QXU*|N » 9HUJL0DKUHPL\HWLQLQ6×Q×UODU×YH$o×NODQDELOLU%LOJLOHU &HQN&$1$/ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 35 Bir Bütçe Denemesi ve 2013 Bütçesinin Analizi Bütçe Nedir? Prof. Adnan GÜLERMAN $VO×QGD EWoH LOH LOJLOL ELU WDQ×P KHPHQ KHUNHVWH EXOXQPDNWDG×U (Q VDGH WDULÀ LOH PHYFXW ELUSDUDPLNWDU×Q×Q\DS×OPDV×GüQOHQKL]PHWOHU DUDV×QGD HQ X\JXQ E|OüPQQ SODQODQPDV× RODUDN WDQ×PODU×] %X QHGHQOH NLüLOHULQ DLOHOHULQ NXUXPODU×QNXUXOXüODU×QGDEWoHOHULGHYDUG×U+DWWD XOXVODU DUDV× LOLüNLOHU R GHQOL \D\J×QO×N ND]DQP×üW×U NLXOXVODUDUDV×üLUNHWOHULQú0)·QLQYH$YUXSD%LUOLùL JLEL ONH\L NDSVD\DQ NXUXOXüODU×Q ELOH EWoHOHUL EXOXQPDNWDG×U %WoHGH JHOLUOHULQL LVWHQLOGLùL NDGDU DUW×UPDN NROD\ ROPDG×ù× LoLQ EWoH \DSPDGD DV×O KQHU EX V×Q×UO× JHOLU PLNWDU×Q× GüQOHQ KL]PHWOHU DUDV×QGD PDNVLPXP ID\GD VDùOD\DFDN ELoLPGH GDù×WDELOPHNWLU 3ODQLoLQ\DSW×ù×P×]´%LUWDKPLQGLUµWDQ×PODPDV× EWoH LoLQ GH JHoHUOLGLU%LOLQGLùL JLEL KHU WDKPLQGH D] YH\D oRN ELU \DQ×OPD SD\× EXOXQPDNWDG×U $PD EWoH \DSDQODU HOOHULQGH |QFHNL G|QHPOHULQ X\JXODPDODU× EXOXQGXùX LoLQ QHGHQ QDV×O QH NDGDU YH QLoLQ \DQ×OPDODU ROGXùXQX J|] |QQGH EXOXQGXUDUDN EWoHOHULQL \DSDUODU <DOQ×] NHQGL NRQWUROOHULQGH ROPD\DQ ROD\ODU LOH LOJLOL WDKPLQGH EXOXQPDQ×Q ]RUOXùX VHEHEL\OH |QFHNL EWoHOHUGHQ KDQJL|OoGHID\GDODQ×O×UVDID\GDODQ×OV×QODU\LQHGH EXG×üHWNHQOHULQHWNLVLQL|QOHPHNNROD\GHùLOGLU %ú5%h7d(8<*8/$0$6, ·OHUGH $QNDUD·GDQ (JH hQLYHUVLWHVLQH QDNOHWWLùLPGHELU\×O×QEWoHVLQLG]HQOHPHJ|UHYLQL GHEHQVWOHQPLüWLP %LOLQGLùL JLEL JHOLUOHU VDGHFH KD]LQHGH WRSODQG×ù×LoLQNXUXPODU×Q\DSDFDù×EWoHKD]×UO×ù× oDO×üPDODU×QGDJLGHULKWL\DoODU×Q×ELOGLULOPHNWHGLUOHU 0DOL\H%DNDQO×ù×Q×QHOGHQJHOGLùLQFHGHQNELUEWoH 36 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû \DSDELOPHN JD\UHWL LOH JLGHUOHUL WRSODP JHOLUOHUH X\GXUPD oDO×üPDODU× KHS |GHQHN LVWHNOHULQLQ N×V×QW×\D XùUDW×OPDV× ELoLPLQGH ROPXüWXU %X QHGHQOH |GHQHN LVWHNOHULQL KD]×UOD\DQ NXUXOXüODU GD EX N×V×QW×ODU× GLNNDWH DODUDN LKWL\DoODU×QGD ID]OD YHoHüLWOL|GHQHNLVWHùLQGHEXOXQPD\×ELUDO×üNDQO×N KDOLQHJHWLUPLüEXOXQPDNWDG×UODU +HUQHNDGDU|GHQHNWDOHELQGH|QFHNL\×OODUGD DO×QDELOHQ YH NXOODQ×ODQ PLNWDUODU J|] |QQGH EXOXQGXUXODUDN ELU KD]×UO×N \DS×OPDV× X\JXQ ROVD GD|QFHNL\×OODU×QGHQHPHOHULGH$QNDUD·GDPXWODND ED]× LQGLULPOHULQ \DS×OG×ù× ELOLQGLùLQGHQ PLNWDUODU× LKWL\DF×Q]HULQGHWXWPDDO×üNDQO×ù×QDLVWHULVWHPH] X\PDN]RUXQGDNDOG×N +D]×UO×NODU×P×]× WDPDPODG×NWDQ VRQUD hQLYHUVLWH EWoHVLQL 0DOL\H %DNDQO×ù×QD VXQPDN LoLQ \RO KD]×UO×ù×P×]× \DSDUNHQ GDKD |QFH EX LüL \DSP×ü RODQODU ´$PDQ $QNDUD·\D JLGHUNHQ RUDGD ELUNDo JQ NDODELOHFHNVLQL] EHUDEHULQL]GH X]XQ üDU\ROX ELU \D]× PDNLQHVL WDQH \HGHN ERü EWoHGHIWHULVD\IDV×YH\HQLVD\IDODU×\D]DELOHFHN ELUVHNUHWHULQL]LGH\DQ×Q×]GDJ|WUQµGL\HGHDN×O verdiler. *LGLüKD]×UO×ù×RODUDNGDLVWHGLùLPL]|GHQHNOHUOH LOJLOL ELU DQODPGD LVWHNOHULPL]L GHVWHNOH\HFHN ED]× EHOJHOHUL GH \DQ×P×]D DOPD\× LKPDO HWPHPLüWLN %X |Q KD]×UO×ù×P×]× ELOHQ |QFHNL WHFUEHOLOHU ´%X EHOJHOHUL NXOODQDELOHFHùLQL]L ]DQQHWPL\RUX] DPD \LQHGH\DQ×Q×]GDEXOXQVXQµGHPLüOHUGL $o×NoDV× \RO ER\XQFD GD EHUDEHULPGHNLOHUOH LVWHNOHULPL]L QDV×O VDYXQDFDù×P×]×Q SURYDODU×Q× WHNUDUWHNUDU\DSP×üW×N $QNDUD·\D XODüPDP×]×Q VRQUDV× JQ EHOLUOHQHQ VDDWWH 8OXV 0H\GDQ×QGDNL 0DOL\H OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « %DNDQO×ù×ELQDV×QDKH\HFDQOD XODüP×üW×N *|UüWùP] LOJLOL ´*HWLUGLNOHULQL]L E×UDN×Q LNLJQVRQUDWHNUDUXùUD\×Qµ GHGLNWHQ VRQUD HOLPL]GHNL EWoH KD]×UO×NODU×Q× DODUDN DGHWD ´ûLPGLOLN EX NDGDUµ GHUFHVLQH ELU WDY×UOD EL]L XùXUODP×üW× úNL JQ VRQUD %DNDQO×NWD LOJLOL J|UHYOL LOH J|UüPHPL]GH NHQGLOHULQH GDKD |QFH YHUGLùLPL] EWoHPL]LQ VD\IDODU× ]HULQGH NXUüXQ NDOHPOH G]HOWPHOHU \DS×OG×ù×Q× YH EX G]HOWPHOHULQ GH LQGLULP \|QQGHROGXùXQXJ|UGNVH GH X\JXQ J|UGNOHUL PLNWDUODU×Q \HWHUVL] NDODFDù×Q×DQODWPDI×UVDW×Q×GDEXODPDP×üW×N dDUHVL] LVWHQLOHQOHUL \HULQH JHWLULS ú]PLU·H G|QGNVHGH%DNDQO×ù×Q|WHNLNXUXPODU×QEWoHOHULQL GH J|] |QQGH EXOXQGXUDUDN D\U×FD \HQLGHQ ED]× LQGLULPOHU\DSW×ù×Q×J|UGN ú]PLU·H G|QüP]GH |QFHGHQ WHFUEHOHUL RODQODUD GXUXPXPX]X DQODWW×ù×P×]GD RQODU GD |QFHNL \×OODUGD IDUNO× ELU GXUXPOD NDUü×ODüPDP×ü ROGXNODU×Q×DQODWW×ODU %LOLQGLùL JLEL (JH hQLYHUVLWHVLQLQ 3LUL 5HLV DGO×VLVPLNDUDüW×UPDODU\DSDQELUJHPLVLYDU8]XQ \×OODU GHQL]GH NDODQ JHPLQLQ VX DOW×QGDNL N×VP× PLG\H\RVXQJLELüH\OHUOHNDSODQG×ù×LoLQR\×O×QLON EDKDU×QGDN×]DùDDO×QPDV×WHPL]OHQPHVLYH\HQLGHQ ER\DQPDV× VRQXQGD LON EDKDU EDüODQJ×F×QGD GHQL]H LQGLULOPHVL SURJUDPODQP×üW× %DNDQO×ù×Q EX LüOHPLoLQLVWHGLùLPL]|GHQHùLN×V×QW×\DXùUDWPDGDQ YHUPLüROPDV×Q×QPHPQXL\HWLLoLQGHLNHQ$QNDUD·GDQ JHOHQ ´gGHQHNOHULQ \DU×V×Q×Q VHUEHVW E×UDN×OG×ù×µ KDEHUL ]HULQH QH \DSDFDù×P×]× ELOHPHPLüWLN 6RQUDNL D\ODUGD |GHQHùLQ LNLQFL \DU×V×Q×Q VHUEHVW E×UDN×OPDV×Q× EHNOHPHNWHQ EDüND \DSDFDN ELU üH\ ROPDVD GD 3LUL 5HLVLQ \D] ER\XQFD \DSDFDù× oDO×üPDODU \LQH HVNL KDOL\OH RODFDN N×ü D\ODU×Q×Q EDüODPDV× V×UDV×QGD \DS×ODFDN DOW WHPL]OHPH LüOHUL VRQXQGDGD3LUL5HLVOLPDQDoHNLOPLüRODFDNW× g]HWOH EWoH KD]×UO×ù×P×]×Q ED]× JHUHNoHOHULQL %DNDQO×ùD DQODWDELOPHN LoLQ I×UVDW YH LPNkQ YHULOHELOPLü ROVD\G× JHPLQLQ VHIHUH o×NPD G|QHPLQGHQ |QFH WHPL]OHQPHVL WDPDPODQP×ü RODFDNW× <XNDU×GD DQODWW×ù×P ROD\×Q EHQ]HUL KHPHQ EWoHVLQLKD]×UOD\DQKHUNXUXPXQEDü×QDJHOPLüWLU dQNROD\ELUKDONGH\LPLPL]GHNLJLEL´.DVDSPDO GHUGLQGH NR\XQ FDQ GHUGLQGHµGLU $PD KHU LNL WDUDI×Q GD KDNO× ROGXùX \|QOHU YDUG×U )DNDW Dù×U EDVDQ WDUDI 0HFOLVWH EWoH J|UüPHOHUL \DS×O×UNHQ EWoH\L GHQN YH\D D] Do×NO× RODUDN VXQDELOHQ YH X\JXODPDG|QHPLVRQXQGDGDEWoH\LGHQNYH\D D] Do×NO× RODUDN X\JXODG×ù×Q×Q UDKDWO×ù×Q× GX\PDN LVWH\HQWDUDIROPDNWDG×U 0$$675ú&+7 .5ú7(5/(5ú $d,6,1'$1 %h7d($d,ø,1,1g1(0ú 8OXVODU DUDV× LOLüNLOHULQ JHOLüWLùL JQP]GH ELU ONHQLQ EWoHVLQGHNL Do×ù×Q×Q HWNLOHULQL VDGHFH R ONHQLQ |]HO VRUXQX RODUDN J|UPHN PPNQ GHùLOGLU6LVWHPLNULVNHWNLVLDG×YHULOHQELUHNRQRPLN ROD\D GD\DO× RODUDN ELU ONHQLQ EWoH Do×ù×QGDQ ND\QDNODQDQROXPVX]JHOLüPHOHUELUVDOJ×QKDVWDO×ù×Q \D\×OPDV× |UQHùL HNRQRPLN LOLüNLOHUGH EXOXQGXùX |WHNL ONHOHUH GH \D\×OPD J|VWHUHFHNWLU úüWH EX \D\×OPDQ×Q HWNLVLQL D]DOWPDN RUWDGDQ NDOG×UPDN LoLQLONROXüXPXQXHNRQRPLNRODUDNNXUGXNODU×LoLQR G|QHPGHNLLVPL$YUXSD(NRQRPLN7RSOXOXùX$(7 RODQ%LUOLNEWQ\HONHOHULQX\PDV×]RUXQOXRODQ 0DDVWULFKW.ULWHUOHULQLEHOLUOHPLüYH\HOHULQLGHEX NULWHUOHUHHOGHQJHOGLùLQFHX\PD\D]RUODP×üW×U %XNULWHUOHUGHQNRQXPX]LOHLOJLOLRODQODU|]HW RODUDNDüDù×GDG×U (Q GüN HQÁDV\RQ RUDQ×QD VDKLS o \H ONHQLQ \×OO×N HQÁDV\RQ RUDQ×Q×Q RUWDNODPDV× LOH LOJLOL ONHQLQ \×OO×N HQÁDV\RQX DUDV×QGDNL ROXPVX] IDUNSXDQ×JHoPHPHOLGLU h\HONHGHYOHWERUoODU×Q×Q*6<ú+·V×QDRUDQ× ·×JHoPHPHOLGLU h\HONHEWoHDo×ù×Q×Q*6<ú+·V×QDRUDQ× úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 37 ·JHoPHPHOLGLU KHU JHOHQ \×O×Q WRSODP EWoH JHOLUOHUL DUW×ü×Q×Q 6|] EXUD\D JHWLUPLüNHQ$%·QLQ PHYFXW GROD\ODU×QGD ROGXùXQX QRW HWPH JHUHùLQL \HVLQGHQ SHN oRùXQXQ HNRQRPLN J|VWHUJHOHUL GX\PDNWD\×]%LU\×ODDLWYHULOHU]HULQGH\DS×ODFDN |]HOOLNOHHNRQRPLNNUL]LQGHQVRQUDEXNULWHUOHUH \RUXP YH GHùHUOHQGLUPHQLQ \HWHULQFH Do×NOD\×F× X\PDPDNOD ELUOLNWH \LQH GH EX NULWHUOHUGHQ ID]OD ROPDG×ù×Q× GD J|] |QQGH EXOXQGXUDUDN ELU VDSPDROPDPDV×LoLQ\DUG×PYHGD\DQ×üPDLoLQGH DQODPGD ELU SHUIRUPDQV GHùHUOHQGLU PHVLQLQ EXOXQPD\DGHYDPHWPHNWHGLUOHU GH \DS×ODELOPHVL LoLQ |QFHNL \×O×Q YHULOHUL LOH GH úüWH 7UNL\H GH EWoH KD]×UODPD YH NDUü×ODüW×UPD \DSPDQ×Q GDKD Do×NOD\×F× ROGXùXQX X\JXODPDODU×QGD ELU $% \H DGD\× RODUDN HOGHQ GüQPHNWH\L] JHOGLùLQFH EX NULWHUOHUH X\XP VDùOD\DELOPHN LoLQ \×O×Q×Q WRSODP EWoH JLGHUOHULQLQ KDVVDVGDYUDQPDN]RUXQGDEXOXQPDNWDG×U PLO\DUOLUDROPDV×QDNDUü×O×ND\Q×\×O×QWRSODPEWoH 1H YDU NL |]HOOLNOH EWoH Do×ù× RUDQ×Q×Q JHOLUOHUL OLUD ROPXüWXU %X GXUXPGD NULWHUOHUH X\PD PHVHOHVLQL ELU PDWHPDWLN LüOHPL \×O×Q×Q EWoH Do×ù× PLO\DU OLUDG×U +HQ] RODUDN J|US SDUD EDVDUDN Lo ERUoODQPD\D \×O×Q×Q WRSODP *60+·V× NHVLQOLN ND]DQPDP×ü ROVD JLGHUHN G×ü ERUoODQPD YH\D G|YL] UH]HUYOHULQL GDEHNOHQHQPLNWDU\DNODü×NWULO\RQPLO\DUOLUD NXOODQDUDN X\JXQ KDOH JHWLUPHN VDùO×NO× o|]POHU GROD\ODU×QGDG×U%|\OHFH\×O×Q×QEWoHDo×ù×Q×Q RODPDPDNWDG×UODU *60+\DRUDQ×ROPXüWXU *HUHùLQGHQ ID]OD SDUD EDVPDN HQÁDV\RQ <XNDU×GD 0DDVWULFK .ULWHUOHUL LOH \DSW×ù×P×] RUDQ×Q× \NVHOWHFHùL JLEL Dü×U× Lo ERUoODQPD IDL] Do×NODPDGDNL RUDQ×QGDQ \XNDU×GD ROPDPD RUDQODU×Q× \NVHOWHFHN YH HNRQRPLN E\PH\L NULWHUL LOH NDUü×ODüW×U×OG×ù×QGD VRQXo NULWHUOHULQ GH \DYDüODWDFDNW×U'×üERUoODQPDYHG|YL]UH]HUYOHULQLQ DOW×QGDELUROXPOXOXNRODUDNRUWD\Do×NPDNWDG×U NXOODQ×OPDV× GD ONHQLQ G×ü 7UNL\HQLQ \×O×QGD |GHPHOHU GHQJHVLQLQ ROXPVX] |WHNL ONHOHUL ROXPVX] \|QGH HWNLOHQPHVLQHQHGHQRODFDNW×U HWNLOH\HQ HNRQRPLN NUL]LQ +HU\×O$YUXSD%LUOLĊLWDUDI×QGDQ %WQ EX QHGHQOHUOH ELU \DQV×PDODU×QGDQ HWNLOHQHUHN \D\×QODQPDNWDRODQĈOHUOHPH5DSRUXQGD DQODPGD \DSD\ \|QWHPOHUOH 7UNL\HHNRQRPLVLKDNN×QGD´.UHVHO ED]×G×üSD]DUODU×QGDJHULOHPHOHU EWoH Do×ù×Q× D]DOWPD \ROODU×QD GDOJDODQPDRUWDP×QGD7UNHNRQRPLVLQLQ \DüDG×ù×GLNNDWHDO×UVDEXNULWHU VDĊODPWHPHOOHU]HULQGHROGXĊXYH EDüYXUPD \HULQH VDùO×NO× VRQXFXQD XODüPDV× |QHPOL HNRQRPLNċRNODUDNDUċ×GLUHQFLQLQDUWW×Ċ×GD YHULOHUHGD\DO×JHOLUVDùODPDYH ELU EWoH SHUIRUPDQV× VRQXFX J|]OHPOHQPHNWHGLU JHOLUOHULQ |QFHOLN YH YHULPOLOLN RODUDNGHùHUOHQGLULOPHOLGLU V×UDODPDV×QD J|UH GDù×W×OPDV× 2013 verilerini 2012 \ROX LOH EWoH GHQJHVLQLQ YHULOHUL LOH NDUü×ODüW×UG×ù×P×]GD VDùODQPD\DoDO×ü×OPDV×HQX\JXQROPDNWDG×U GDV|]QHWWLùLPL]VRQXFXGDKDDQODPODQG×UPDN <XNDU×GDGDV|]QHWWLùLPL]JLEL0DDVWULFKW PPNQRODFDNW×U .ULWHUOHULQLQRUWD\DNRQXOGXùXYHKHU%LUOLN\HVLQLQ <XNDU×GD\HUYHUGLùLPL]YHPLO\DUOLUDO×N EX NULWHUOHUH X\XP VDùODPDV×Q×Q LVWHQLOGLùL %LUOLN \×O×Q×Q EWoH Do×ù×QD NDUü×O×N EX Do×N LoLQGHELOHJQP]GH\HOHUGHQE\NELUN×VP×Q×Q \×O×QGD PLO\DU OLUD ID]ODV×\OD PLO\DU OLUD EXNULWHUOHULQG×ü×QDELOLQPHNWHGLU ROPXüWXU %XUDGD NULWHUOHULQ oRN GüN RUDQODUGD %|\OH ELU VRQXo D\Q× ]DPDQGD NDPX ERUo WXWXOGXùX YH X\XP VDùODPDQ×Q GD oRN ]RU ROGXùX \NQQD]DOPDV×QDGDQHGHQROPDNWDG×U1LWHNLP JLELELUWDUW×üPDQ×QLoLQHJLUPHQL\HWLQGHGHGHùLOL] \×O×QGDPLO\DUOLUDRODQIDL]G×ü×ID]OD dQN |]HOOLNOH \D\J×Q NUL]LQGHQ |QFH %LUOLN \×O×QGD PLO\DU OLUD DUWDUDN PLO\DU OLUD\D \HOHULQLQ E\N ELU N×VP×Q×Q J|VWHUJHOHUL EX \NVHOPLüWLU NULWHUOHULQ GROD\ODU×QGD EXOXQPDNWD\G× YH DüDù×GD %XUDGD \HUL JHOPLüNHQ KHU \×O $YUXSD Do×NODPDV×Q×\DSDFDù×P×]JLEL7UNL\HVRQ\×OODUGD %LUOLùL WDUDI×QGDQ \D\×QODQPDNWD RODQ úOHUOHPH EX NULWHUOHULQ GH ROGXNoD DOW×QD LQHUHN NULWHUOHUH 5DSRUXQGD 7UNL\H HNRQRPLVL KDNN×QGD ´.UHVHO X\PDQ×Q]RUROPDG×ù×Q×GDRUWD\DNR\PXüWX GDOJDODQPD RUWDP×QGD 7UN HNRQRPLVLQLQ VDùODP %h7d(6ú 6218d/$5, 9( WHPHOOHU]HULQGHROGXùXYHHNRQRPLNüRNODUDNDUü× %81/$5,1 0$$675ú&7 .5ú7(5/(5ú ú/( GLUHQFLQLQ DUWW×ù× GD J|]OHPOHQPHNWHGLU %LoLPLQGH .$5û,/$û7,5,/0$6, ELUGHùHUOHQGLUPHGH\DS×OG×ù×QDN×VDFDGHùLQPHN %X E|OPGHNL Do×NODPDODU×P×]× \DSDUNHQ isteriz. GDKD |QFH \DSP×ü ROGXùXPX] LQFHOHPHOHUGH 38 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « Geri Dönüşüm Sektörü ve Vergi Yükü $OL.$+9(&ú <HPLQOL0DOL0üDYLU 'HPLUGHQ Nkù×GD NDGDU WRSODG×NODU× ELUoRN DW×ù× \HQLGHQ VDQD\LQLQ NXOODQ×P×QD VXQDQ JHUL G|QüPFOHU oRN VD\×GD VDQD\LFLQLQ KDPPDGGH LKWL\DF×Q× NDUü×OD\×S LWKDODW×Q |QQH JHoL\RU %X VXUHWOH PLOOL VHUYHWLQ \XUW G×ü×QD WUDQVIHULQH HQJHO ROXS GRùDO ND\QDNODU×Q WDVDUUXIXQD NDWN× VDùO×\RU $\U×FDGRùDGDND\EROPDV×X]XQ\×OODUDODQSODVWLùL GH WRSOD\DQ KXUGDF× HVQDI× HNRQRPL\H \DSW×ù× NDWN×Q×Q\DQ×V×UDoHYUHQLQNRUXQPDV×QGDGD|QHPOL UROVWOHQL\RU , +XUGD 9H *HUL '|QüP 6HNW|UQGH 6DKWH9H\D0XKWHYL\DW×úWLEDUL\OH<DQ×OW×F×%HOJH .XOODQ×P6RUXQX 6DKWHEHOJHJHUoHNELUPXDPHOHYH\DGXUXP ROPDG×ù× KDOGH EXQODU YDUP×ü JLEL G]HQOHQHQ EHOJHGLU 0XKWHYL\DW× LWLEDUL\OH \DQ×OW×F× EHOJH LVH JHUoHN ELU PXDPHOH YH\D GXUXPD GD\DQPDNOD ELUOLNWHPXDPHOHYH\DGXUXPXPDKL\HWYH\DPLNWDU× LWLEDUL\OHJHUoHùHD\N×U×üHNLOGH\DQV×WDQEHOJHGLU *HUL G|QüP YH KXUGD VHNW|UQGH 6DKWH YH\D0XKWHYL\DW×úWLEDUL\OH<DQ×OW×F×%HOJH60ú<% NXOODQ×P QHGHQOHUL GLùHU VHNW|UOHUGH EX EHOJHOHULQ NXOODQ×P QHGHQOHULQGHQ IDUNO× GHùLOGLU $QFDN EX VHNW|UGHPDODO×üODU×Q×QEHOJHOHQGLULOHPHPHVLGLùHU ELU LIDGH\OH HPWLDQ×Q NLPOLN ND]DQDPDPDV× VDKWH OCAK I×ü?=×I 2014 I×;Lëûj×°°{ YH\DPXKWHYL\DW×LWLEDUL\OH\DQ×OW×F×EHOJHNXOODQ×PD VHEHSOHULDUDV×QGD|QSODQDo×NPDNWDG×U *HUL G|QüP YH KXUGD VHNW|UQQ KDPPDGGH ND\QDù×Q× HYGH ELULNWLULOHQ DW×NODU LOH o|S ELGRQODU×QD SDUNODUD ERü DUVD YH DUD]LOHUH YH \RO NHQDUODU×QD DW×ODQ DW×NODU LOH VDQD\L DW×NODU× ROXüWXUPDNWDG×U 6DQD\LGHQ o×NDQ DW×NODU LOH UHWLP DUW×NODU× JHQHOGH IDWXUD LOH EHOJHOHQGLULOVH GH VDWPD\D GHùPH\HFHN NDGDU D] RODQODU o|SH DW×OPDNWDG×U6|]NRQXVXDW×NODUKXUGDWRSOD\×F×ODU× WDUDI×QGDQ WRSODQDUDN VHPW WRSOD\×F×ODU×QD VDW×OPDNWDG×U 6HPW WRSOD\×F×ODU× WDUDI×QGDQ GD V×Q×ÁDQG×U×ODQKXUGDYHDW×NODUKHUELUV×Q×I×QDO×F×V× EXOXQDQ ÀUPDODUD VDW×OPDNWD EXQODU WDUDI×QGDQ GD E\NKXUGDF×ODUDJHULG|QüPÀUPDODU×VDW×ODQ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 39 DW×NODUEXUDGDQGDLPDODWWDNXOODQ×OPDN]HUH KDPPDGGHRODUDNLPDODWo×\DVDW×OPDNWDYH\DED]× G|QüPOHUVRQXFXLKUDoHGLOPHNWHGLU6|]NRQXVX ]LQFLULQHQDOWNDGHPHVLRODQKXUGDWRSOD\×F×ODU×Q×Q VDW×ü× DüDPDV×QGD VDùO×NO× EHOJH G]HQLQLQ ROXüWXUXODPDPDV× VW ]LQFLUOHUGH GHPLU oHOLN UHWLFLOHULVDQD\LFLOHULQüDDWÀUPDODU×YEV×N×QW×ODUD \RODoPDNWDG×U $O×PYHVDW×PNRQXVXRODQLKUDoHGLOHQYH\D LPDODWDVRNXODQELUHPWLDQ×Q]LQFLULQLONDüDPDV×QGD NLPOLN ND]DQDPDPDV× VRQUDNL DüDPDODUGD HPWLDQ×Q VDKWH EHOJHOHUOH NLPOLN ND]DQG×U×OPDV×Q× ]RUXQOX N×OPDNWDG×U hONHPL]GH LQFHOHPH RUDQ×Q×Q GüN ROPDV×QD NDUü×Q KXUGD YH JHUL G|QüP VHNW|UQQ LQFHOHQPH RUDQ× ROGXNoD \NVHNWLU <DS×ODQLQFHOHPHOHUJ|VWHUPHNWHGLUNLEXVHNW|UQ HQ WHPHO VRUXQX VRNDNWDQ DW×N WRSOD\DQODU×Q ND\×W DOW×QDDO×QDPDPDV×YHEXQXQEHUDEHULQGHJHWLUGLùL JHUoHùL\DQV×WPD\DQEHOJHVLVWHPLGLU 6HNW|UGH VDKWH YH\D PXKWHYL\DW× LWLEDUL\OH \DQ×OW×F× EHOJH NXOODQ×P×Q×Q |QQH JHoLOPHVL LoLQ |QFHOLNOHVDùO×NO×ELUEHOJHG]HQLQLQ\HUOHüWLULOPHVLQLQ WHPLQ HGLOPHVL YH DW×NODUD LON DüDPDGD ELU NLPOLN ND]DQG×U×OPDV× JHUHNPHNWHGLU +HU QH NDGDU EX NRQXGD JHoPLü WDULKWH oHüLWOL DG×PODU DW×OP×ü ROVD GDKXUGDWHVOLPOHUL.'9GHQLVWLVQDHGLOPLüNDS× NDS× GRODüDUDN KXUGD WRSOD\DQODU YH VDW×Q DODQODU HVQDI PXDÁ×ù×QD DO×QP×ü KXUGD WHVOLPOHULQGH VWRSDM JHOLU YHUJLVL GHQ \H GüUOPü ROPDV×QDUDùPHQKDOHQVDùO×NO×ELUEHOJHG]HQLQH NDYXüXODPDP×üW×U %XQXQEDüO×FDQHGHQOHUL +XUGD YH DW×N RODUDN WRSODQDQ PDGGHOHULQ V×Q×ÁDQG×U×OPDV× VRQXFX HOGH HGLOHQ KXUGDODU×Q ELU N×VP×Q×Q ELULP À\DW× oRN GüN ROPDV×QD UDùPHQ ED]×ODU×Q×Q À\DWODU× oRN \NVHNWLU gUQHùLQ KXUGD PHWDOLQ À\DW× GüN LNHQ DOPLQ\XP SLULQo VDU× NXUüXQ EDN×U JLEL PDGGHOHULQ À\DWODU× oRN \NVHN RODELOPHNWHGLU gUQHùLQ JQP]GH EX UQOHULQ ELU NDP\RQ LOH WDü×QDELOHQ PLNWDU×Q WXWDU× \DNODü×N 7/ JLEL GHùHUOHUH XODüPDNWDG×U %X WXWDU 98.NDQXQGDELODQoRHVDV×QDJ|UHGHIWHUWXWPD\× ]RUXQOXKDOHJHWLUPHNWHGLUELUVDW×F×Q×QVDGHFHELU NDP\RQGROXVXKXUGDVDWPDV×ELOHELODQoRHVDV×QD J|UHGHIWHUWXWPDV×Q×JHUHNWLUPHNWHGLU 40 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû %X WXWDU ]HULQGHQ \DS×ODFDN WHYNLIDW WD E\N ELU PHEODù ROXüWXUPDNWDG×U %LU NDP\RQ UQGHQ \DS×ODFDN G|UW EHü ELQ OLUD WHYNLIDW EHOJH G]HQLQGHQNDo×QPD\D\RODoPDNWDG×U6HNW|UGHNL UHNDEHWLQ\RùXQOXùXGDNDUO×O×NRUDQ×Q×GüUPHNWH JLEL ELU VWRSDM IDUN× UDNLSOHUOH UHNDEHWL HQJHOOHPHNWHGLU 6HNW|UQ|]HOOLùLJHUHùLEXLüLQWLFDUHWLQL\DSDQ NLüLOHULQVDELWELU\DW×U×P×EHOOLELULü\HULGHYDPO×O×N DU]HGHFHNWUGHQPDNLQHWHoKL]DW×Q×QEXOXQPDV×QD JHUHNEXOXQPDPDNWDG×U%LUPLNWDUQDNLWVHUPD\H\H VDKLSROXSEXLüWHQDQOD\DQNLüLOHUUDKDWO×NODEXLüL \DSDELOPHNWH UQ$ KXUGDF×V×QGDQ DO×S Lü\HULQH WDü×PDNV×]×Q GRùUXGDQ % KXUGDF×V×QD WHOHIRQOD VDWDELOPHNWHGLU %X WUGHQ WFFDUODU EHOOL ELU VUH oDO×üW×NWDQ VRQUD LüL WHUN HGHUHN YH\D \HQL üLUNHW NXUPDNVXUHWL\OHPDOL\NPOONWHQNXUWXOPD\ROXQX VHoHELOPHNWHYH\DLüLE×UDNPDNWDG×UODU'ROD\V×LOH VHNW|UGH DUD WFFDUDUD WRSWDQF× RODUDN IDDOL\HW J|VWHUHQOHU VUHNOL RODUDN GHùLüNHQ GXUXPGDG×U 0DOL\H GHQHWLP HOHPDQODU× GD EXQODU× \×O JLEL ELU VUHJHoWLNWHQVRQUDDUDüW×U×SLQFHOHPH\HDOG×ù×QGD LVHÀUPD\DXODü×ODPDPDV×VDKLSOHULQLEXODPDPDV× ÀUPD ELODQoRODU×QGD VDELW N×\PHW EXOXQPDPDV× YH EXNLüLOHULQGHLüLWHUNLQLELOGLUPHPHVLJLELQHGHQOHUOH VDKWHIDWXUDG]HQOH\LFLVLRODUDNNDEXOHWPHNWHEX VXUHWOH GH EXQODUGDQ PDO DODQ E\N WFFDUODUD EX IDWXUDODU LOH DOP×ü ROGXùXQ UQOHUL JHUoHNWH JLGHUSXVXODV×LOHDOPDQJHUHNLUGLYDUVD\×P×LOH VWRSDM JHOLU YHUJLVL WDUKL\DW× \DSPDNWDG×U $\U×FD EXIDWXUDODULOHPDO×DODQODU&H]DPDKNHPHOHULQGH VDKWH IDWXUD NXOODQPDNWDQ GROD\× \DUJ×ODQPDNWD FH]DODUDOPDNWDG×U +XUGDODU× WRSOD\DQODUGDQ DODQODU×Q V×Q×ÁDQG×UDUDN VW WRSWDQF×ODUD VW WRSWDQF×ODU×QGD GDKD E\N WRSWDQF×ODUD VDQD\LFL YH\D LKUDFDWo×\D VDWPDV× V×UDV×QGD JLGHU SXVXODV× LOH DOPD LPNDQ× NDOPDPDNWDG×U dQN VDW×Q DOG×ù× NLüLOHU *HOLU 9HUJLVL NDQXQX 0DGGH GH VD\×ODQ HVQDI PXDÁ×ù×QGDQ ID\GDODQDQ GROD\V×\OD JLGHU SXVXODV× G]HQOHQHELOHFHN NLüLOHU GHùLOGLU %X QHGHQOH PHFEXUHQ DO×üODU×Q× IDWXUD LOH EHOJHOHPHN ]RUXQGDG×U DOG×ù× IDWXUDODU×QGD PDOL\H QH]GLQGH VDKWH IDWXUD NDEXO HGLOLS LQFHOHPH\H DO×QPDV× JLEL ULVNOHU ÀUPDODU× ]RU GXUXPGD E×UDNPDNWDG×U+HU KDONDUGD L\L QL\HWOL E\N WRSWDQF×ODU VDKWH EHOJH OCAK I×ü?=×I 2014 I×;Lëûj×°°{ )DWXUD]HULQGHQ6WRSDM*HOLUYHUJLVLWHYNLIDW× \DS×ODFDù×QD LOLüNLQ ELU G]HQOHPH ROPDPDV× IDWXUD\×G]HQOH\HQNLüLOHULQGHEXQDUD]×ROPDPDV× QHGHQL\OH IDWXUDO× DO×ü \DS×OPDV×QD UDùPHQ VWRSDM \DS×ODPDPDNWDG×U ,,0(9&87<$6$/'h=(1/(0(/(5 D9HUJL8VXO.DQXQXQGDNLG]HQOHPHOHU 6D\×O×98.QXQ0DGGHVLQGH 0DODO×PYHVDW×P×YHKL]PHWLIDV×GROD\×V×\OD YHUJLNHVLQWLVL\DSPDNYHYHUJLGDLUHVLQH\DW×UPDN ]RUXQGD RODQODU×Q EX \NPOONOHUL \HULQH JHWLUPHPHOHUL KDOLQGH YHUJLQLQ |GHQPHVLQGHQ DO×P VDW×PD WDUDI RODQODU KL]PHWWHQ \DUDUODQDQODU YHDUDODU×QGDGRùUXGDQYH\DK×V×PO×NQHGHQL\OH\D GDVHUPD\HRUJDQL]DV\RQYH\D\|QHWLPHNDW×OPDN YH\D PHQIDDW VDùODPDN VXUHWL\OH GROD\O× RODUDN LOLüNLGH EXOXQGXùX WHVSLW ROXQDQODU müteselsilen VRUXPOXGXUODU VD\×O× .DQXQXQ QFL PDGGHVL\OH HNOHQHQYHWDULKLQGHQLWLEDUHQ\UUOùH JLUHQ I×NUD 0WHVHOVLO VRUXPOXOXùXQ üDUWODU× V×Q×UODU×YHEXNRQX\DLOLüNLQXVXOYHHVDVODU0DOL\H YH*PUN%DNDQO×ù×QFDEHOLUOHQLU +NP\HUDOPDNWDG×U 0DOL\H %DNDQO×ù× EX \HWNLVLQL QROX *HOLU 9HUJLVL 7HEOLùL LOH ]LUDL PDKVXOOHUGH WHYNLIDW X\JXODPDV×LoLQNXOODQP×üW×U E*HOLU9HUJLVLNDQXQXQXQ PDGGHVLQGH 7LFDUL LüOHWPHOHUH DLW DW×NODU× PXWDW RODUDN YH\D EHOOL DUDO×NODUOD VDW×Q DODQODU KDULo ROPDN ]HUHELULü\HULDoPDNV×]×QNHQGLQDPYHKHVDE×QD PQKDV×UDQNDS×NDS×GRODüPDNVXUHWL\OHKHUWUO KXUGD PDGGH\L WRSOD\DUDN YH\D VDW×Q DODUDN EX PDOODU×QWLFDUHWLQL\DSDQODUDYH\DWHNUDULüOH\HQOHUH VDWDQODU*HOLUYHUJLVLQGHQPXDIW×U PDGGHVLQGH 1. (VQDI PXDÁ×ù×QGDQ \DUDUODQDQODUD PDO YH KL]PHW DO×PODU× NDUü×O×ù×QGD \DS×ODQ ödemelerden, a. XQFX PDGGHQLQ ELULQFL I×NUDV×Q×Q OCAK I×ü?=×I 2014 I×;Lëûj×°°{ QXPDUDO× EHQGLQGH \HU DODQ HPWLD EHGHOOHUL YH\DEXHPWLDQ×QLPDOLQGH|GHQHQKL]PHWEHGHOOHUL üzerinden % 2, b. +XUGDPDODO×PODU×LoLQ F 'LùHUPDODO×PODU×LoLQ 2UDQ×QGDWHYNLIDW\DS×ODFDù×EHOLUWLOPLüWLU » Makaleler « NXOODQPDNWDQGROD\×YHUJLYHFH]DLOHNDUü×NDUü×\D NDOPDNWDPDKNHPHOHUGH\DUJ×ODQPDNWDG×U 6D\×O×*HOLU9HUJLVL7HEOLùLQGH 9HUJL 8VXO .DQXQXQ PDGGHVL LOH *HOLU 9HUJLVL NDQXQXQ 0DGGHVL JHUHùL ]LUDL PDKVXO DO×PODU×QHGHQL\OHVWRSDM\DSPDN]RUXQGDRODQODU×Q EX VRUXPOXOXùX \HULQH JHWLUPHPHVL KDOLQGH DO×P VDW×PD WDUDI RODQODU×Q GD PWHVHOVLOHQ VRUXPOX ROGXùXEHOLUWLOPLüROGXùXQGDQWHEOLùLOH]LUDLPDKVXO DO×PODU× QHGHQL\OH VWRSDM *HOLU 9HUJLVLQLQ |QFHNL DüDPDODUGD|GHQPHPLüROPDPDV×QGDQPWHVHVLOHQ VRUXPOX ROPDN LVWHPH\HQ NLüLOHULQ DOP×ü ROGXNODU× ]LUDLPDKVXOIDWXUDODU×Q×WLFDUHWERUVDODU×QGDQWHVFLO HWWLUHUHN PWHVHOVLO VRUXPOXOXNWDQ NXUWXOPDODU× LoLQ 0DOL\H %DNDQO×ù× \HWNLVLQL NXOODQDUDN G]HQOHPH \DSP×üW×U %XVXUHWOHKHPYHUJLJYHQOLùLVDùODQP×üKHP GH EX JYHQOLN PHVVHVLQGHQ ID\GDODQDQ NLüLOHU WHVFLOHWWLUHUHNVDWP×üROGXNODU×PDOODU]HULQGHQ \HULQHVWRSDM|GHPLüOHUGLU %XQHGHQOHKXUGDVHNW|ULOHD\Q×GXUXPGD RODQ ]LUDL PDKVXO WLFDUHWLQGH VWRSDM JHOLU YHUJLVL \|QQGHQSUREOHPOHUDü×OP×üEHOJHG]HQLVDùO×NO× ELU G]HQH NDYXüPDN VXUHWL\OH ]LUDL PDKVXO DODQ WFFDUODU EX DO×PODU×Q× ERUVDGDQ WHVFLO HWWLUPHN VXUHWL\OHELU|QFHNLDüDPDGDVWRSDMJHOLUYHUJLVLQLQ |GHQPLü ROGXùXQGDQ HPLQ ROPDNWD YH VRUXPOX WXWXOPDPDNWDG×UODU ,,,g1(5ú/(5 +XUGDYHDW×NVHNW|UONHPL]GHYHGQ\DGD KHUJHoHQJQGDKD|QHPOLELU\HUHJHOPHNWHKHP oHYUH NLUOLOLùLQL |QOH\HUHN \HUHO \|QHWLPOHUH E\N NDWN× VDùODPDNWD KHP WHKOLNHOL DW×NODU×Q EHUWDUDI HGLOPHVLQL YH\D VDQD\LGH JHUL\H G|QüPQ VDùOD\DUDN GRùDQ×Q WHPL] NDOPDV×QD NDWN×GD EXOXQPDNWDKHPGHJHULG|QüPVD\HVLQGHUHWLP JLUGLVLRODQKDPPDGGHWDOHSOHULQLD]DOWDUDNND\QDN WDVDUUXIXQDLPNkQYHUPHNWHGLU hONH HNRQRPLVLQGHNL \HUL YH |QHPLQLQ KHU JHoHQJQDUWPDV×QDUDùPHQKXUGDDW×NYHJHUL úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 41 G|QüP VLVWHPLQGHNL PDOL VRUXQODU KDOHQ WDPELUo|]PHNDYXüDELOPLüGHùLOGLU%XQXQLoLQ 1-0DOL\H%DNDQO×ù×Q×Q98.GHNL\HWNLVLQL NXOODQPDN VXUHWL\OH QROX *HOLU 9HUJLVL *HQHO 7HEOLùLQGH \DS×ODQ G]HQOHPH JLEL KXUGD YH JHUL G|QüP VHNW|UQGH GH ELU YHUJL JYHQOLN VLVWHPL NXUXOPDV× IDWXUD LOH PDO DODQ WFFDUODU×Q EXQODU×Q6WRSDM*HOLU9HUJLVLQLQELU|QFHNLDüDPDGD |GHQGLùLQH GDLU NRQWURO PHNDQL]PDV×Q×Q 7LFDUHW 2GDODU×YH\D7LFDUHWERUVDODU×YDV×WDV×LOHVDùODQPDV× *HUL '|QüP üLUNHWOHULQLQ YH KXUGDF×ODU×Q KHUKDQJL ELU RGDV× EXOXQPD\×S GRùUXGDQ 7LFDUHW 2GDODU×QDND\×WO×EXOXQPDNWDG×UODUERUVDGDQWHVFLO HWWLUHUHN KXUGD DO×PODU×QGD GLùHUOHULQGHQ 42 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû RUDQ×QGD 6WRSDM *HOLU 9HUJLVL WHYNLIDW× \DS×OPDV× ERUVDGDQWHVFLOOLIDWXUDODUGDQPWHVHOVLOVRUXPOXOXN DUDQPDPDV× \|QQGH G]HQOHPH \DS×OPDV× KHP VHNW|UGHNL EHOJH G]HQLQL VDùO×NO× ELU \DS×\D NDYXüWXUDFDN KHP L\L QL\HWOL VDQD\LFL\L PDùGXUL\HWWHQ NXUWDUDFDN KHP 9HUJL 'HQHWLP .XUXOXQX JHUHNVL] Lü \NQGHQ NXUWDUDFDNW×U (Q |QHPOLVLGHEXVHNW|UGHEHGHQLLOHoDO×üDUDNHYLQH HNPHNJ|WUHQHPHNoLQLQ]HULQGHNLYHUJL\NQ DVJDULVHYL\H\HLQGLUHFHNWLU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « Hazine Zararının Tespitinde “Her Türlü Vergi” Kavramından Ne Anlaşılması Gerekir? 6DOLK%$<5$0 9HUJL%DüPIHWWLüL(%Dü+HVDS8]PDQ× *LULü VD\×O× POJD .XUXPODU 9HUJLVL .DQXQX·QXQ ·LQFL PDGGHVLQGH \HU DODQ |UWO ND]DQo PHVVHVHVL VD\×O× \HQL .XUXPODU 9HUJLVL .DQXQ·XQGD ´7UDQVIHU )L\DWODQG×UPDV× <ROX\OD gUWO .D]DQo 'Dù×W×P×µ EDüO×ù× DOW×QGD \HQLGHQG]HQOHQPLüWLU 6D\×O× .XUXPODU 9HUJLVL .DQXQXQXQ QF PDGGHVLQGH ´.XUXPODU LOLüNLOL NLüLOHUOH HPVDOOHUH X\JXQOXN LONHVLQH D\N×U× RODUDN WHVSLW HWWLNOHULEHGHOYH\DÀ\DW]HULQGHQPDOYH\DKL]PHW DO×P\DGDVDW×P×QGDEXOXQXUVDND]DQoWDPDPHQ YH\DN×VPHQWUDQVIHUÀ\DWODQG×UPDV×\ROX\OD|UWO RODUDN GDù×W×OP×ü VD\×O×U $O×P VDW×P LPDODW YH LQüDDWLüOHPOHULNLUDODPDYHNLUD\DYHUPHLüOHPOHUL |GQo SDUD DO×QPDV× YH YHULOPHVL LNUDPL\H FUHW YH EHQ]HUL |GHPHOHUL JHUHNWLUHQ LüOHPOHU KHU KDO YHüDUWWDPDOYH\DKL]PHWDO×P\DGDVDW×P×RODUDN GHùHUOHQGLULOLUµKNP\OH WUDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo GDù×W×P×Q×Q JHQHO oHUoHYHVL EHOLUOHQPLüWLU VD\×O× NDQXQ NDSVDP×QGD WUDQVIHU À\DWODQG×UPDV×\OD JHWLULOHQ G]HQOHPHOHUGH 2(&' EQ\HVLQGH \HU DODQ X\JXODPDODU HVDV DO×QP×ü VLVWHP XOXVODU DUDV× G]HQOHPHOHUH GDKD X\XPOX KDOHJHWLULOPH\HoDO×ü×OP×üW×U 7UDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo GDù×W×P× X\JXODPDV×QGD JHWLULOHQ HQ |QHPOL \HQLOLNOHUGHQ ELUL WUDQVIHU À\DWODQG×UPDV× \ROX\OD|UWOND]DQoDNWDU×P×QGDKD]LQH]DUDU×Q×Q ELU |Q üDUW RODUDN JHWLULOPHVLGLU <D]×GD WUDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo DNWDU×P× OCAK I×ü?=×I 2014 I×;Lëûj×°°{ PHVVHVHVLQGHKD]LQH]DUDU×X\JXODPDV×Q×QQDV×O ROPDV×JHUHNWLùLYHG]HQOHPHQLQNXUXPODUYHUJLVL YHGLùHUYHUJLNDQXQODU×Do×V×QGDQGHùHUOHQGLULOPHVL \DS×ODFDNW×U ´+D]LQH =DUDU×µ LOH úOJLOL <DVDO ']HQOHPH YH7DULKVHO6UHo 9HUJL KXNXNXQGD KD]LQH ]DUDU× X\JXODPDV× LOH LOJLOL WDUW×üPD YH |QHULOHU \HQL GHùLOGLU .H]D VD\×O×POJD.XUXPODU9HUJLVL.DQXQXQGD\HU DODQ |UWO ND]DQo GDù×W×P× LOH LOJLOL RODUDN |UWO ND]DQo GDù×W×P×QGD KD]LQH ]DUDU×Q×Q |Q NRüXO RODUDN DUDQPDV× JHUHNWLùL \|QQGH YHULOHQ ED]× \DUJ×NDUDUODU×GDEXOXQPDNWDG×U<DUJ×NDUDUODU×QGD WHPHOGH |UWO ND]DQo GDù×WDQ NXUXPGD YHUJLOHQGLULOPHVL JHUHNHQ ND]DQF×Q |UWO ND]DQo GDù×W×ODQNXUXPEQ\HVLQGHYHUJLOHQPHVLQHGHQL\OH |GHQHFHN WRSODP YHUJLGH ELU GHùLüLNOLN RUWD\D o×NPDG×ù× YH KD]LQHQLQ YHUJL ND\E×QD XùUDPDG×ù× LOHUL VUOPHNWH\GL .RQX LOH LOJLOL RODUDN 'DQ×üWD\ NDUDUODU×DUDV×QGDGDELUHüJGPEXOXQGXùXQXLOHUL VUPHNJoW.H]DNDQXQXQODI]×QGDKD]LQH]DUDU× DUDQPDV× JHUHNWLùL NRQXVXQGD Do×N ELU EHOLUOHPH EXOXQPDG×ù×QGDQ EDKLVOH DNVL \|QGH YHULOPLü 'DQ×üWD\NDUDUODU×GDEXOXQPDNWD\G× VD\×O× .XUXPODU 9HUJLVL .DQXQX·QD ´7UDQVIHU )L\DWODQG×UPDV× <ROX\OD gUWO .D]DQo 'Dù×W×P×µX\JXODPDV×QGD KD]LQH]DUDU×ELU|QüDUW RODUDN DUDQPDV× JHUHNWLùL KNP HNOHQHUHN NRQX \DVD KNP KDOLQH JHWLULOPLü YH G]HQOHPH LOH ´+D]LQH =DUDU×µ NRQXVXQGD \×OODUGDQ EHUL \DS×ODQ WDUW×üPDODU×VRQODQG×UP×üW×U úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 43 WDULKOL YH VD\×O× .DQXQ·XQ KHUWUOYHUJLWRSODP×Q×QHNVLNYH\DJHoWDKDNNXN ·LQFL PDGGHVL LOH \×O× ND]DQoODU×QD GD HWWLULOPHVLGLUµüHNOLQGHWDQ×PODQP×üW×U +D]LQH ]DUDU× NDYUDP×QGD GD YHUJL ]L\D× X\JXODQPDN ]HUH .9.·Q×Q ·QF PDGGHVLQH NDYUDP×QGD ROGXùX JLEL YHUJLQLQ ]DPDQ×QGD \HGLQFL I×NUD LOH HNOHQHQ ´+D]LQH =DUDU×µ LOH LOJLOL WDKDNNXN HWPHPHVL HNVLN WDKDNNXN HWPHVL G]HQOHPHDüDù×GDNLJLELGLU ´ 7DP PNHOOHI NXUXPODU LOH \DEDQF× NDYUDPODU×QD DW×I YDUG×U +D]LQH ]DUDU× NDYUDP× NXUXPODU×Q 7UNL\H·GHNL Lü\HUL YH\D GDLPL YHUJL ]L\D× NDYUDP×QGDQ IDUNO× RODUDN WUDQVIHU WHPVLOFLOHULQLQ DUDODU×QGD LOLüNLOL NLüL NDSVDP×QGD À\DWODQG×UPDV×Q×Q WDUDÁDU× Do×V×QGDQ WRSOXFD JHUoHNOHüWLUGLNOHUL \XUW LoLQGHNL LüOHPOHU QHGHQL\OH GHùHUOHQGLUPH\L LoHUPHNWHGLU 2\VD YHUJL ]L\D× ND]DQF×Q |UWO RODUDN GDù×W×OG×ù×Q×Q NDEXO NDYUDP× PNHOOHÀQ YH\D VRUXPOXQXQ NHQGL +D]LQH ]DUDU×Q×Q GRùPDV× üDUW×QD EDùO×G×U +D]LQH üDKV×QGDELUGHùHUOHQGLUPH\LNDSVDPDNWDG×U +D]LQH]DUDU×Q×QROXüXSROXüPDG×ù×Q×QWHVSLWL ]DUDU×QGDQNDV×WHPVDOOHUHX\JXQOXNLONHVLQHD\N×U× RODUDN WHVSLW HGLOHQ À\DW YH EHGHOOHU QHGHQL\OH LoLQ |QFHOLNOH LüOHPGH HPVDOOHUH X\JXQ À\DW YH NXUXP YH LOLüNLOL NLüLOHU DG×QD WDKDNNXN HWWLULOPHVL EHGHOOHU WHVSLW HGLOHFHNWLU %X WHVSLW \DS×OG×NWDQ JHUHNHQ KHU WUO YHUJL WRSODP×Q×Q HNVLN YH\D JHo VRQUDHPVDOOHUHX\JXQWHVSLWHGLOHQÀ\DWYHEHGHOOHU LOHLüOHPLQ\DS×OPDV×KDOLQGH WDKDNNXNHWWLULOPHVLGLUµ úüOHPH WDUDI RODQ NXUXPODU DG×QD WDKDNNXN 6RQXoWD KHU QH NDGDU KD]LQH ]DUDU×Q×Q ´7UDQVIHU )L\DWODQG×UPDV× <ROX\OD gUWO .D]DQo HWWLULOPHVL JHUHNHQ KHU WUO YHUJLQLQ LüOHPLQ HPVDOOHUHX\JXQOXNLONHVLQHD\N×U×RODUDNWHVSLWHGLOHQ 'Dù×W×P×µ X\JXODPDV×QGD À\DW YH EHGHOOHU LOH \DS×OPDV× ND]DQF×Q |UWO GDù×W×P×QGD GROD\×V×\OD WDKDNNXN HGHQ ELU |Q üDUW RODUDN DUDQPDV× KHU WUO YHUJLQLQ WXWDU RODUDN NRQXVXQGD LOHUL VUOHELOHFHN 9HUJL]L\D×NDYUDP×PNHOOHÀQYH\D NDUü×ODüW×UPDV× \DS×ODFDNW×U ELUoRNVDN×QFDROPDV×QDUDùPHQ VRUXPOXQXQNHQGLċDKV×QGDELU +HU LNL GXUXPGD GD WRSODP KD]LQH]DUDU×Q×QYDUO×ù×Q×QLVSDW× WDKDNNXN HGHFHN YHUJLQLQ D\Q× JHUHNWLùL\DVDKNPLOHDo×NO×ùD GHĊHUOHQGLUPH\LNDSVDPDNWDG×U ROPDV×´+D]LQH=DUDU×µROPDG×ù× NDYXüWXUXOPXüWXU DQODP×QDJHOPH\HFHNWDKDNNXN HGHFHN YHUJLOHULQ WDKDNNXN +D]LQH =DUDU× ]DPDQODU×Q×Q NDUü×ODüW×U×OPDV× 8\JXODPDV×QGD .DYUDPVDO \DS×ODFDN YH WDKDNNXN G|QHPOHULQLQ D\Q× ROXS dHUoHYH +D]LQH =DUDU× WDP PNHOOHI NXUXPODU LOH ROPDG×ù×Q×QWHVSLWLJHUHNHFHNWLU úOJLOL NLüLOHU DUDV×QGD JHUoHNOHüHQ \XUW 7UNL\H·GH Lü\HUL YH GDLPL WHPVLOFLOLùL YDV×WDV×\OD ND]DQoHOGHHGHQGDUPNHOOHINXUXPODU×QDUDODU×QGD LoLQGHNL LüOHPOHU QHGHQL\OH ND]DQF×Q |UWO RODUDN GDù×W×OG×ù×Q×Q NDEXO KD]LQH ]DUDU×Q×Q GRùPDV× JHUoHNOHüHQ\XUWLoLQGHNLLüOHPOHUGHDUDQDFDNW×U +D]LQH ]DUDU×Q×Q WUDQVIHU À\DWODQG×UPDV× üDUW×QDEDùO×LNHQKD]LQH]DUDU×GRùPDGDQWDUDÁDU \ROX\OD |UWO ND]DQo GDù×W×P× X\JXODPDV×QGD DUDV×QGD\DS×ODQELULüOHPLQ|UWOND]DQoGDù×W×P× ELU |Q üDUW RODUDN DUDQPDV× JHUHNWLùL Do×NW×U RODUDNNDEXOHGLOPHVLPPNQROPD\DFDNW×U +D]LQH ]DUDU× ROXS ROPDG×ù× WHVSLW HGLOLUNHQ úON RODUDN ´+D]LQH =DUDU×µ NDYUDP RODUDN YHUJL PDGGH PHWQLQGH \HU DODQ KHU WUO YHUJL X\JXODPDODU×QGDQHDQODPDJHOPHNWHGLU" .DYUDP YHUJL ]L\D× NDYUDP× LOH EHQ]HUOLN NDYUDP×QGDQQHDQODü×OPDV×JHUHNPHNWHGLU" J|VWHUPHNWHGLU 9HUJL ]L\D× NDYUDP× 98.·XQ +HU7UO9HUJL1H$QODPD*HOPHNWHGLU" ·LQFL PDGGHVLQGH´9HUJL ]L\D× PNHOOHÀQ +D]LQH ]DUDU× NDYUDP× WDKDNNXN HWWLULOPHVL YH\D VRUXPOXQXQ YHUJLOHQGLUPH LOH LOJLOL |GHYOHULQL JHUHNHQ KHU WUO YHUJL WRSODP×Q×Q HNVLN YH\D JHo ]DPDQ×QGD \HULQH JHWLUPHPHVL YH\D HNVLN \HULQH JHWLUPHVL \]QGHQ YHUJLQLQ ]DPDQ×QGD WDKDNNXN WDKDNNXN HWWLULOPHVL üHNOLQGH WDQ×PODQP×ü ROPDV× HWWLULOPHPHVLQL YH\D HNVLN WDKDNNXN HWWLULOPHVLQL KHU WUO YHUJL NDYUDP× NRQXVXQGD GD ELUWDN×P WDUW×üPDODU×EHUDEHULQGHJHWLUPLüWLU.DQXQODI]×QGD LIDGHHGHUµûHNOLQGHWDQ×PODQP×üW×U +D]LQH =DUDU× LVH .9.·Q×Q ·QF JHoHQ KHU WUO YHUJL NDYUDP×Q×Q NDSVDP× QH PDGGHVLQLQ ·LQFL I×NUDV×QGD ´+D]LQH ]DUDU×QGDQ RODFDNW×U %X LIDGH LOH VDGHFH JHOLU ]HULQGHQ NDV×W HPVDOOHUH X\JXQOXN LONHVLQH D\N×U× RODUDN DO×QDQ YHUJLOHU PL \RNVD WP YHUJL WUOHULPL WHVSLW HGLOHQ À\DW YH EHGHOOHU QHGHQL\OH NXUXP YH NDVWHGLOPHNWHGLU" .DYUDP×Q PDGGHGH YHUJL WUOHUL LOLüNLOL NLüLOHU DG×QD WDKDNNXN HWWLULOPHVL JHUHNHQ LWLEDUL\OH ELU EHOLUOHPH\H \HU YHUPHPHVL QHGHQL\OH 44 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ ·LQFLPDGGHVLNDSVDP×QGDVD\×ODQLüOHPOHUGLU%X NDSVDPGDGHùHUOHQGLULOPH\HQLüOHPOHU.'9·\HWDEL ROPD\DFDNW×U úüOHP LVH PDO WHVOLPL YH\D KL]PHW LIDV× RODUDN WDULI HGLOHELOLU1 .DWPD GHùHU YHUJLVL ELU LüOHP YHUJLVLGLUPXDPHOH YHUJLVL .'9.·GD PNHOOHÀ\HWWHNDQXQXQELULQFLPDGGHVLQGHVD\×ODQ LüOHPOHUH EDùO× RODUDN Do×NODQP×üW×U úüOHPH WDUDI RODQODU×Q KXNXNL VWDWV NLüLOLNOHUL YHUJLOHPH LüOHPLQHHWNLHWPH\HFHNWLU%XYHUJLQLQELUPXDPHOH YHUJLVL ROPDV×QGDQ ND\QDNODQDQ GRùDO VRQXoWXU .'9·GH YHUJL PNHOOHÀ JHUoHNWH QLKDL WNHWLFLGHQ WDKVLO HGLOHQ GHùHUOHULQ YHUJL LGDUHVLQH DNWDU×OPDV× J|UHYL LID HGHQ ELU NRQXPGDG×U 9HUJL\L GRùXUDQ ROD\ LVH WHPHOGH PDO WHVOLPL YH KL]PHW LIDV×QGD PDO×QWHVOLPLYH\DKL]PHWLQ\DS×OPDV×G×U .'9·GHWHVOLPYHKL]PHWLüOHPOHULQGHPDWUDK WHPHOGHEXLüOHPOHULQNDUü×O×ù×Q×WHüNLOHGHQEHGHOGLU %HGHOGH\LPLPDO×WHVOLPDODQYH\DNHQGLVLQHKL]PHW \DS×ODQ YH\DKXW EXQODU DG×QD KDUHNHW HGHQOHUGHQ EXLüOHPOHUNDUü×O×ù×QGDKHUQHVXUHWOHROXUVDROVXQ DO×QDQYH\DEXQODUFDERUoODQ×ODQSDUDPDOYHGLùHU VXUHWOHUGH VDùODQDQ YH SDUD LOH WHPVLO HGLOHELOHQ ù S PHQIDDWKL]PHWYHGHùHUOHUWRSODP×Q×LIDGHHGHU » Makaleler « NRQXX\JXODPDGDWDUW×üPDO×ELUKDOHJHOPLüWLU .RQX LOH LOJLOL RODUDN LNL IDUNO× \DNODü×P RUWD\D o×NP×üW×U %XQODUGDQ LONL G]HQOHPH .XUXPODU 9HUJLVL .DQXQX LoHULVLQGH \DS×OP×üW×U %X QHGHQOH KHU WUO YHUJL NDYUDP×QGDQ NXUXPODU YHUJLVLYHNXUXPND]DQF×]HULQGHQ\DS×ODQVWRSDM DQODü×OPDV× JHUHNLU GLùHU YHUJLOHU Do×V×QGDQ G]HQOHPHLOJLOLYHUJLNDQXQODU×LoHULVLQGH\DS×OPDV× JHUHNPHNWHGLU .H]D VD\×O× POJD .XUXPODU 9HUJLVL .DQXQX·QXQ ·LQFL PDGGHVLQGH \HU DODQ |UWO ND]DQo PHVVHVHVLQH LOLüNLQ RODUDN KD]LQH ]DUDU× DUDQDFDù×QD \|QHOLN 'DQ×üWD\ NDUDUODU×QGD GDKD]LQH]DUDU×NDYUDPVDORODUDNVDGHFHNXUXPODU YHUJLVLDo×V×QGDQGHùHUOHQGLULOPLüWLU úNLQFL J|UüWH LVH NDQXQ G]HQOHPHVLQGH ODI]×Q Do×N ROGXùX KHU WUO YHUJL NDYUDP×Q×Q VDGHFH NXUXPODU YHUJLVLQL GHùLO GLùHU YHUJLOHUL GH LoHUGLùL LOHUL VUOPüWU %X J|UüH J|UH ELU GLùHU GD\DQDN QRNWDV× LVH +D]LQH =DUDU× NDYUDP×Q× HNOH\HQ KNPQ JHUHNoHVLGLU *HUHNoHGH “JHOLU NXUXPODUYHKHUWUOYHUJLµLIDGHVLEXOXQPDNWDG×U .RQX LOH LOJLOL RODUDN EL]LP J|UüP] ´KD]LQH ]DUDU×µ WHVSLWLQLQ VDGHFH NXUXPODU YHUJLVL NDSVDP×QGDGHùHUOHQGLULOPHVLJHUHNWLùLGLU$QODü×O×U ROPDV× EDN×P×QGDQ NRQX |UQHN \DUG×P×\OD .9 YH .'9 NDSVDP×QGD GHùHUOHQGLULOHUHN Do×NODQ×OPD\D oDO×ü×ODFDNW×U gUQHùLQ WDP PNHOOHI ;<= $û QH]GLQGH\×O×QGD\DS×ODQYHUJLLQFHOHPHVLQGH \×O×QGD LOLüNLOL ROGXùX $%& $û·\H HPVDOOHUH X\JXQ EHGHOL 7/ RODQ KL]PHWL LoLQ WDULKLQGH 7/·OLN IDWXUD G]HQOHGLùLWHVSLWHGLOPLüWLU 7UDQVIHUÀ\DWODQG×UPDV×\ROX\OD|UWOND]DQo X\JXODPDV×QGDND]DQF×Q|UWORODUDNGDù×W×OG×ù×Q×Q NDEXO LoLQ ´+D]LQH =DUDU×µ Q×Q YDUO×ù×Q×Q WHVSLWL JHUHNPHNWHGLU +D]LQH ]DUDU×Q×Q YDUO×ù×Q× WHVSLW HWPHGHQ LüOHPGH |UWO ND]DQo GDù×W×P×QGDQ EDKVHGHPH\L] gUQHNWH KHU LNL NXUXPXQ |UWO ND]DQo GDù×W×P×QD NRQX WXWDUGDQ ID]OD PDWUDK EH\DQ HWPHVLYHKHULNLNXUXPWDUDI×QGDQ|GHQHFHNYHUJL WRSODP×QGD D]DOPD ROPDPDV× GLùHU \DQGDQ KHU LNL NXUXPXQ |GHQHFHN .'9 WXWDUODU×Q×Q ROPDV× KDOLQGHKD]LQH]DUDU×ROPDG×ù×VRQXFXQDYDU×ODFDN YH ND]DQo |UWO RODUDN GDù×W×OPDG×ù×QD NDUDU YHULOHFHNWLU %X GXUXPGD KHUKDQJL ELU YHUJL WDUKL\DW× \DS×OPD\DFDN P×G×U" gQFHOLNOH LüOHPLQ .'9. NDSVDP×QGD GHùHUOHQGLULOPHVL \DS×ODFDN GDKD VRQUD LOH NRQX KD]LQH ]DUDU× NDSVDP×QGD GHùHUOHQGLULOHFHNWLU .DWPD 'HùHU 9HUJLVLQLQ NRQXVX .'9.·Q×Q .'9.·Q×Q ·LQFL PDGGHVLQGH EHGHOL EXOXQPD\DQ YH\D ELOLQPH\HQ LüOHPOHU LOH EHGHOLQ PDOPHQIDDWKL]PHWJLELSDUDGDQEDüNDGHùHUOHU ROPDV× KDOLQGH PDWUDK LüOHPLQ PDKL\HWLQH J|UH HPVDO EHGHOL YH\D HPVDO FUHWL RODFDNW×U <LQH EHGHOLQ HPVDO EHGHOLQH YH\D HPVDO FUHWLQH J|UH Do×N ELU üHNLOGH GüN ROGXùX YH EX GüNOùQ PNHOOHIoH KDNO× ELU VHEHSOH Do×NODQDPDG×ù× KDOOHUGHGHPDWUDKRODUDNHPVDOEHGHOLYH\DHPVDO FUHWL HVDV DO×QDFDNW×U (PVDO EHGHOL YH HPVDO 1 Mehmet Maç, KDV Uygulaması, Denet Yayıncılık,1998, 1.2 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 45 FUHWL 9HUJL 8VXO .DQXQX KNPOHULQH J|UH WHVSLW ROXQDFDNW×U .9.·Q×Q ·QF PDGGHVL NDSVDP×QGD NXUXPODULOLüNLOLNLüLOHUOHHPVDOOHUHX\JXQOXNLONHVLQH D\N×U×RODUDNWHVSLWHWWLNOHULEHGHOYH\DÀ\DW]HULQGHQ PDOYH\DKL]PHWDO×P\DGDVDW×P×QGDEXOXQXUODUVD LüOHP .'9.·QXQ ·LQFL PDGGHVL NDSVDP×QGD GHùHUOHQGLULOHUHN .'9 WDUKL\DW× \DS×ODFDù× Do×NW×U .'9 WDUKL\DW×Q×Q |Q üDUW× ND]DQF×Q |UWO RODUDN GDù×W×OG×ù×Q×Q WHVSLWL GHùLO EHGHOLQ HPVDO EHGHOH YH\DHPVDOFUHWHJ|UHGüNROPDV×YHPNHOOHÀQ EXQXKDNO×ELUVHEHEOHDo×NOD\DPDPDV×G×U <XNDU×GD GD Do×NODG×ù×P×] ]HUH NDWPD GHùHU YHUJLVL ELU LüOHP YHUJLVLGLU 9HUJL\L GRùXUDQ ROD\GD WHPHO RODUDN PDO WHVOLPL YH KL]PHW LIDV×Q×Q \DS×OPDV×G×U9HUJLOHPHWDUDÁDU×QKXNXNLHNRQRPLN YE GXUXPODU×QGDQ EDù×PV×] RODUDN \DS×OPDNWDG×U =DWHQELULüOHPYHUJLVLRODQNDWPDGHùHUYHUJLVLQGH WDUDÁDU×Q KXNXNL HNRQRPLN GXUXPXQD EDùO× RODUDN ELU PXDÀ\HW KNPQQ GH EXOXQPDV× PPNQ GHùLOGLU 2 KDOGH NDWPD GHùHU YHUJLVL Do×V×QGD YHUJLOHPHGH ND]DQF×Q WDPDPHQ YH\D N×VPHQ WUDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO RODUDN GDù×W×OP×ü VD\×O×S VD\×OPDPDV× YHUJLOHPH\L HWNLOHPHPHNWHGLU 'LùHU ELU DQODW×POD NDWPD GHùHU YHUJLVLQGH YHUJLOHPH LüOHPH WDUDI RODQ NXUXPODU×Q|GHQHFHNYHUJLVLROPDV×QDEDùO×RODUDN JHUoHNOHüHPH]+HULNLWDUDIWDNDWPDGHùHUYHUJLVL Do×V×QGDQ |GHQHFHN YHUJLQLQ YDUO×ù× GROD\×V×\OD ´+D]LQH =DUDU×µ ROXüPDG×ù× LOHUL VUOHUHN LüOHP YHUJLOHPHG×ü×QDo×NDU×ODPD].DWPDGHùHUYHUJLVL Do×V×QGD YHUJLOHPH WDUDÁDU×Q EH\DQODU×QGDQ EDù×PV×]RODUDN\DS×OPDNWDG×U 6RQXoWD NXUXPODU YHUJLVL Do×V×QGDQ ´+D]LQH =DUDU×µ ROXüPDV× KDOLQGH ELU WDUDIWDQ .9 GLùHU WDUDIWDQLVH.'9Do×V×QGDQHOHüWLULJHWLULOHFHùLQGHQ VRUXQ RUWD\D o×NPDPDNWDG×U$QFDN .9 Do×V×QGDQ KD]LQH ]DUDU×Q×Q EXOXQPDPDV× GLùHU ELU DQODW×POD WDUDÁDU×Q DUDODU×QGD LOLüNLOL NLüL NDSVDP×QGD JHUoHNOHüWLUGLNOHUL\XUWLoLQGHNLLüOHPOHUGHHPVDOOHUH X\JXQOXNLONHVLQHD\N×U×RODUDNWHVSLWHGLOHQÀ\DWYH EHGHOOHU QHGHQL\OH NXUXP YH LOLüNLOL NLüLOHU DG×QD WDKDNNXN HWWLULOPHVL JHUHNHQ NXUXPODU YHUJLVLQLQ HNVLN YH\D JHo WDKDNNXN HWWLULOPHGLùLQLQ WHVSLWL KDOLQGH ELOH .'9 Do×V×QGDQ YHUJLOHPH \DS×ODFDù× Do×NW×U .'9. Do×V×QGDQ WUDQVIHU À\DWODQG×UPDV× X\JXODPDV×QGDQ EDù×PV×] RODUDN YHUJLOHPH \DS×OPDV× NDQXQHQ ELU ]RUXQOXOXN RODUDN RUWD\D o×N×\RU LVH LüOHPH WDUDI RODQ NXUXPODU×Q EH\DQ HWWLNOHUL .'9 PDWUDKODU× GHùHUOHQGLULOHUHN KD]LQH 46 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ]DUDU× WHVSLWL GH NDUü×O×NV×] NDOPDNWDG×U 7DUDÁDU×Q .'9 EH\DQODU×QGDNL HPVDO EHGHOOHU NDSVDP×QGD ROXüDFDNIDUNO×O×NODUGD.9Do×V×QGDQ|UWOND]DQo GDù×W×P×YDUO×ù×QDGD\DQDNRODUDNNXOODQ×OPDV×YHUJL KXNXNXDo×V×QGDQVDYXQXOPDV×ROGXNoDJoWU 6RQXo .'9.Do×ü×QGDQYHUJLOHPHWDUDÁDU×QKXNXNL YH NLüLVHO GXUXPODU× EH\DQODU× |GHQHFHN YHUJL WXWDUODU× JLEL KXVXVODUD EDùO× RODUDN \DS×ODPD] .'9·GHYHUJL\LGRùXUDQROD\WHPHOGHPDOWHVOLPLYH KL]PHW LIDV×G×U .'9.·Q×Q ·LQFL PDGGHVLQGH LOJLOL NLüL ROXS ROPDG×ù×QD EDN×OPDNV×]×Q EHGHOLQ HPVDO EHGHOLQHYH\DHPVDOFUHWLQHJ|UHDo×NELUüHNLOGH GüN ROGXùX YH EX GüNOùQ PNHOOHIoH KDNO× ELUVHEHSOHDo×NODQDPDG×ù×KDOOHUGHPDWUDKRODUDN HPVDO EHGHOL YH\D HPVDO FUHWL HVDV DO×QDFDù× KNPHEDùODQP×üW×U 'ROD\×V×\OD.9NDQXQXQGDG]HQOHQHQWUDQVIHU À\DWODQG×UPDV× X\JXODPDV×Q×Q .'9. Do×V×QGDQ YHUJLOHPH\L HWNLOH\HQ ELU \DQ× EXOXQPDPDNWDG×U 7UDQVIHU À\DWODQG×UPDV× X\JXODPDV×QGD WDUDÁDU×Q .'9 PDWUDKODU× NDUü×ODüW×U×ODUDN LüOHPGH KD]LQH ]DUDU× EXOXQPDG×ù× VDY×\OD LüOHP .'9. Do×V×QGD YHUJLOHPH G×ü×QD o×NDU×ODPD] 'üN EHGHOOL LüOHPOHUGH .'9. Do×V×QGDQ GHùHUOHQGLUPH .'9.·Q×Q·LQFLPDGGHVLNDSVDP×QGD\DS×OPDO×G×U 'ROD\×V×\OD ELU LüOHP YHUJLVL RODQ .'9 Do×V×QGDQ KD]LQH]DUDU×QDEDùO×YHUJLOHPH\DS×OPD]6RQXoWD KD]LQH]DUDU×NDYUDP×.'9.LOHX\XPOXYHELUDUDGD NXOODQ×ODELOHFHNELUNDYUDPGHùLOGLU 2 KDOGH LüOHPGH .9 Do×V×QGDQ KHUKDQJL ELU KD]LQH ]DUDU× ROXüPDP×üNHQ .'9. Do×V×QGDQ WUDQVIHU À\DWODQG×UPDV×QD WDUDI RODQ NXUXPODU×Q .'9 PDWUDKODU× NDUü×ODüW×U×ODUDN KD]LQH ]DUDU×Q×Q YDUO×ù×QGDQEDKLVOH.9NDSVDP×QGDND]DQoGDù×WDQ NXUXPGDYHUJLOHPH\DS×OPDV×QHGHUHFHGRùUXELU X\JXODPDRODFDNW×U" 6RQXo RODUDN KHU QH NDGDU NDQXQ ODI]×QGD ´KHU WUO YHUJLµ NDYUDP× NXOODQ×OP×ü ROVD GD KD]LQH ]DUDU×Q×Q WHVSLWL VDGHFH NXUXP PDWUDKODU× NDUü×ODüW×U×ODUDN \DS×OPDO×G×U +D]LQH ]DUDU× DUDQPDV×QGDNLWHPHOJHUHNoHELUWDUDIWDYHUJLOHQHQ PDWUDK×Q GLùHU WDUDIWD LüWLUDN ND]DQF× LVWLVQDV× NDSVDP×QGD LQGLULOHFHùLQGHQ WRSODP YHUJLGH GHùLüPHROPDPDV×G×UúODYHYHUJLo×NPD\DFDù×QGDQ LGDUHQLQ JHUHNVL] Lü \NQGHQ NXUWXOPDV×Q× VDùODPDN YH G]HOWPH VRQXFX WRSODP YHUJLGH GHùLüPH ROPD\DFDù× NDEXO\OH VLVWHPH LüOHYVHOOLN VDùODPD\D\|QHOLNELUX\JXODPDG×U OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « Doblo, Kango, Connect, Partner, Caddy Tarzı Araçlar İle Starex, Traffic, Transit, Caravelle Tarzı Araçlarda KDV Oranı 8ùXU8ùXUOX <HPLQOL0DOL0üDYLU ,*LULü %LOLQGLùL]HUH.'9RUDQODU×VD\×O×.DWPD 'HùHU9HUJLVL.DQXQ·XQ1·LQFLPDGGHVLQLQYHUGLùL \HWNL\H GD\DQ×ODUDN \D\×PODQDQ VD\×O× %DNDQODU.XUXOX.DUDUQDPHVLQGHEHOLUWLOPLüWLU6|] NRQXVX NDUDUQDPH\H HNOL , VD\×O× OLVWHGH \HU DODQ WHVOLP YH KL]PHWOHU LoLQ .'9 RUDQ× ,, VD\×O× OLVWHGH\HUDODQWHVOLPYHKL]PHWOHULoLQ.'9RUDQ× EXOLVWHOHUGH\HUDOPD\DQYHUJL\HWDELLüOHPOHU LoLQ.'9RUDQ×RODUDNWHVSLWHGLOPLüWLU %X EDùODPGD X\JXODPDGD 'REOR .DQJR &RQQHFW3DUWQHU%HUOLQJR&DGG\WDU]×DUDoODULOH 6WDUH[ 7UDIÀF 7UDQVLW &DUDYHOOH WDU]× DUDoODU×Q WHVOLPLQGH .'9 RUDQ×Q×Q QH RODFDù× NRQXVXQGD V×NoDWHUHGGW\DüDQPDNWDG×U%L]GHPDNDOHPL]GH EX KXVXVX 9HUJL úGDUHVLQL J|UüOHUL GRùUXOWXVXQGD Do×NODPD\DoDO×üDFDù×] ,,%LQHN2WRPRELO7DQ×P× VD\×O× %DNDQODU .XUXOX 2 Kararnamesine HNOL , VD\×O× OLVWHQLQ ·XQFX V×UDV×QGD ´7UN *PUN 7DULIH &HWYHOLQLQ SR]LV\RQXQGDNLELQHNRWRPRELOOHULYHHVDVLWLEDUL\OH LQVDQ WDü×PDN ]HUH LPDO HGLOPLü GLùHU PRWRUOX WDü×WODUµEDüO×ù×DOW×QGDELQHNRWRPRELOLQüRI|UGDKLO NLüL\HNDGDULQVDQWDü×PDN]HUHLPDOHGLOHQ DUDoODUROGXùXEHOLUWLOPLüWLU 1 7DULK9H6D\ÕOÕ5HVPL*D]HWHGH<D\ÕQODQPÕúWÕU WDULKYHVD\ÕOÕ5HVPL*D]HWHGH<D\ÕQODQPÕúWÕU 2 OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 7UN *PUN 7DULIH &HWYHOLQLQ SR]LV\RQXQGD \HU DODQ Hü\DODU×Q WDQ×P×QD LOLüNLQ RODUDN *PUN WDULIH LVWDWLVWLN SR]LV\RQ QXPDUDODU×Q×Q EHOLUOHQPHVLQGH WHN \HWNLOL NXUXP RODQ*PUN0VWHüDUO×ù×·QFD6HUL1ROX*PUN *HQHO 7HEOLùLQGH3 Do×NODPDODU \DS×OP×ü YH V|] NRQXVX 7HEOLùLQ HNLQGH ELQHN RWRPRELO üX üHNLOGH WDQ×PODQP×üW×U ´ LPMUVLMV þPGzS WF zOEFLJ ZPMDVOVO BSLBTüOEBLJ LüTüNEB FNOJZFU LFNFSMFSJ WFZB FNOJZFU LFNFSJ NPOUBKü JmJO UFSUJCBU LPMUVL WF FNOJZFU FLJQNBOü NPOUBKü JmJO TBCJU UFSUJCBU BSBDüOJmLüTNüOüOIFSUBSBGüOEBBSBmMBSüOZPMDV CzMNMFSJOEF ZFS BMBO LPOGPS z[FMMJLMFSJ WF Jm EzþFNFMFSJzSOZFSLBQMBNBMBSüIBWBMBOEüSNB JmBZEüOMBUNBLMMLMFS JLJZBOQBOFMCPZVODB BSLBDBNMBSüCVMVOBO&OBSLBEBZLCzMNOO TBú WF TPM UBSB¿BSüOEB DBN CVMVOTVO CVMVONBTüO þPGzSWFzOEFLJZPMDVMBSüOCzMN JMF JOTBO WFZB FþZB UBþüONBTü JmJO LVMMBOüMBO BSLBCzMNBSBTüOEBTBCJUCJSQBOFMWFZBCBSJZFS CVMVONBZBOLBQBMüLBTBNPUPSMVUBþüUMBS WFZB LPMUVLMV þPGzS WF zOEFLJ ZPMDVOVO BSLBTüOEBLJ LüTüNEB FNOJZFU LFNFSMFSJ WFZB FNOJZFU LFNFSJ NPOUBKü JmJO UFSUJCBULPMUVLWFFNOJZFUFLJQNBOüNPOUBKüJmJO TBCJU UFSUJCBU BSBDüO Jm LüTNüOüO IFS UBSBGüOEB BSBmMBSüO ZPMDV CzMNMFSJOEF ZFS BMBO LPOGPS 3 7DULKYH6D\ÕOÕ5HVPL*D]HWHGH<D\ÕPODQPÕúWÕU úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 47 BSLB DBNMBSü CVMVOBO WFZB CVMVONBZBO þPGzS WF zOEFLJZPMDVMBSüOCzMNJMF JOTBO WFZB FþZB UBþüONBTü JmJO LVMMBOüMBO BSLB CzMN BSBTüOEBTBCJUCJSQBOFMWFZB CBSJZFS CVMVOBO LBQBMü LBTB NPUPSMV UBþüUMBSµ WDULIH SR]LV\RQXQGDWLFDULDUDoRODUDN V×Q×ÁDQG×U×OP×üW×U 7UN *PUN 7DULIH &HWYHOLQLQ QXPDUDV×QGD \HU DODQ DUDoODU LVH ELQHN RWRPRELONDEXOHGLOPHPHNWHGLU z[FMMJLMFSJWFJmEzþFNFMFSJzSOZFSLBQMBNBMBSü IBWBMBOEüSNB Jm BZEüOMBUNB LMMLMFS JLJ ZBO QBOFM CPZVODB BSLB DBNMBSü CVMVOBO &O BSLBEB ZL CzMNOO TBú WF TPM UBSB¿BSüOEB DBN CVMVOTVO CVMVONBTüO þPGzS WF zOEFLJ ZPMDVMBSüOCzMNJMFJOTBOWFZBFþZBUBTüONBTü LoLQNXOODQ×ODQDUNDE|OPDUDV×QGDVDELWELUSDQHO YH\D EDUL\HU EXOXQPD\DQ NDSDO× NDVD PRWRUOX WDü×WODUµ %XQD J|UH ELU DUDo 7UN *PUN 7DULIH &HWYHOLQLQQXPDUDV×QGD\HUDO×\RUVDEXDUDo ELQHN RWRPRELO üRI|U GDKLO NLüL\H NDGDU NDEXO HGLOHFHNWLU $\U×FD VUF GDKLO YH\D GDKD ID]OD NLüL WDü×PD\D PDKVXV PRWRUOX WDü×WODU LVH SR]LV\RQXQGD \HU DOPDNWDG×U gUQHùLQ PLQLEVOHU üRI|UGDKLOLODNLüLWDü×PDN]HUHLPDOHGLOPLü DUDoODURODUDNPLGLEVOHUüRI|UGDKLOLODNLüL DUDV×QGD\ROFXWDü×\DQDUDoODURODUDNRWREVOHUGH üRI|UGDKLOYH]HULQGHLQVDQWDü×PD\DPDKVXV DUDoODURODUDNWDQ×PODQP×üW×U 'LùHU WDUDIWDQ 6HUL 1ROX *PUN *HQHO 7HEOLùL HNLQGH ´ LPMUVLMV þPGzS WF zOEFLJ ZPMDVOVOBSLBTüOEBLJLüTüNEBFNOJZFULFNFSMFSJ WFZBFNOJZFULFNFSJNPOUBKüJmJOUFSUJCBULPMUVL WFFNOJZFUFLJQNBOüNPOUBKüJmJOTBCJUUFSUJCBU LBSHP LüTNüOEB BSBmMBSüO ZPMDV CzMNMFSJOEF CVMVOBO LPOGPS z[FMMJLMFSJ WF Jm EzþFNFMFSJ ZFS LBQMBNBMBSü IBWBMBOEüSNB Jm BZEüOMBUNB LMMLMFS CVMVONBZBO JLJ ZBO QBOFM CPZVODB 48 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ,,, %LQHN 2WRPRELOGH .'92UDQ× 0DO YH KL]PHWOHUH X\JXODQDFDN .'9 RUDQODU× .'9 .DQXQX·QXQ ·LQFL PDGGHVLQLQYHUGLùL\HWNL\HGD\DQ×ODUDN VD\×O×%DNDQODU.XUXOX.DUDUQDPHVLLOHEHOLUOHQPLüWLU VD\×O×.DUDUQDPHHNL,VD\×O×OLVWHQLQ, VD\×O× OLVWHGH .'9 RUDQ× RODUDN EHOLUOHQPLüWLU ·XQFXV×UDV×QGD ´"þBúüEB UBOüNMBSü ZBQüMBO NPUPSMV UBþüUMBSEBOZBMOü[²LVMMBOüMNüþ³PMBOMBS 5SL (NSL 5BSJGF $FUWFMJOJO ,VMMBOüMNüþ PMBOMBS JMF QP[JTZPOVOEBLJ CJOFL PUPNPCJMMFSJ WF FTBT JUJCBSJZMFJOTBOUBþüNBL[FSFJNBMFEJMNJþEJúFS NPUPSMV UBþüUMBS QP[JTZPOVOB HJSFOMFS IBSJm TUFZþüO WBHPOMBS WF ZBSüþ BSBCBMBSü EBIJM <:BMOü[ CJOFL PUPNPCJMMFSJ TUFZþüO WBHPOMBS ZBSüþ BSBCBMBSü BSB[J UBþüUMBSü KJQMFS WC NPUPSMV LBSBWBOMBS FMFLUSJL HB[ HOFþ FOFSKJMJ WC NPUPSMV UBþüUMBS ² z[FMMJLMFLBS[FSJOEFIBSFLFUFUNFLJmJOEJ[BZO FEJMNJþ TüLüþUüSNB BUFþMFNFMJ LoWHQ \DQPDO× SLVWRQOX PRWRUOX RODQODU GL]HO YH\D \DU× GL]HO YH\D N×Y×OF×P DWHüOHPHOL LoWHQ \DQPDO× SLVWRQOX PRWRUOX WDü×WODUª © GLùHUOHULª@ >$PEXODQVODUPDKNXPWDü×PD\DPDKVXVDUDEDODU SDUD DUDEDODU× FHQD]H DUDEDODU× LWIDL\H |QF DUDEDODU×JLEL|]HODPDoOD\DS×OP×üPRWRUOXWDü×WODU KDULo@ .DWPD 'HùHU 9HUJLVL .DQXQXQXQ E PDGGHVLQH J|UH ELQHN RWRPRELOOHULQLQ DO×P×QGD \NOHQLOHQ NDWPD GHùHU YHUJLVLQL LQGLULP KDNN× EXOXQDQ PNHOOHÁHULQ EX DUDoODU× WHVOLPLQGH EX OCAK I×ü?=×I 2014 I×;Lëûj×°°{ PDGGHVLQLQ QROX IÕNUDVÕQGD , VD\ÕOÕ OLVWHQLQ XQFX VÕUDVÕQGD \HU DODQ ³NXOODQÕOPÕú´ GH\LPLQLQ VD\ÕOÕ g]HO 7NHWLP 9HUJLVL .DQXQX¶QD J|UH |]HO WNHWLP YHUJLVLQH WDEL ROPD\DQ WDúÕWODUÕ LIDGH HWWL÷LEHOLUWLOPLúWLU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « .DUDU×Q LQFL PDGGHVLQLQ D EHQGLQGH |QJ|UOHQ *7ú3QXPDUDV×QGD\HUDODQ ELQHNRWRPRELOWDQ×P× YHUJLRUDQ×X\JXODQ×UªLIDGHVLQH\HUYHULOPLüWLU oHUoHYHVLQGH 'REOR .DQJR &RQQHFW 3DUWQHU %X Do×NODPDODU ×ü×ù×QGD 7UN *PUN 7DULIH %HUOLQJR &DGG\ WDU]× DUDoODU LOH 6WDUH[ 7UDIÀF &HWYHOLQLQ SR]LV\RQXQGDNL ´NXOODQ×OP×üµ 7UDQVSRUWHU&DUDYHOOH7UDQVLWWDU]×DUDoODUGDQ ELQHN RWRPRELOOHULQ WHVOLPL .'9 RUDQ×QD YH\DNROWXNOXRODQODU×QüRI|UYH|QGHNL WDEL LNHQ 7UN *PUN 7DULIH &HWYHOLQLQ \ROFXQXQ DUNDV×QGDNL N×V×PGD HPQL\HW NHPHUOHUL SR]LV\RQXQGDNL´NXOODQ×OP×üµDUDoODU×QWHVOLPL YH\DHPQL\HWNHPHULPRQWDM×LoLQWHUWLEDWEXOXQDQ .'9RUDQ×QDWDELGLU NROWXNYHHPQL\HWHNLSPDQ×PRQWDM×LoLQVDELWWHUWLEDW 'LùHUWDUDIWDQ7UN*PUN7DULIH&HWYHOLQLQ EXOXQDQDUDF×QLoN×VP×Q×QKHUWDUDI×QGDDUDoODU×Q YHSR]LV\RQXQGD\HUDODQDUDoODU¶V×I×U· \ROFXE|OPOHULQGH\HUDODQNRQIRU|]HOOLNOHULYHLo ROPDV× KDOLQGH EX DUDoODU×Q WHVOLPLQGH .'9 RUDQ× G|üHPHOHUL EXOXQDQ LNL \DQ SDQHO ER\XQFD DUND RODFDNW×U FDPODU×EXOXQDQüRI|UYH|QGHNL\ROFXODU×QE|OP $\U×FD VD\×O× %DNDQODU .XUXOX LOH LQVDQ YH\D Hü\D WDü×QPDV× LoLQ NXOODQ×ODQ DUND Kararnamesinde .'9 .DQXQ·XQ E PDGGHVLQH E|OP DUDV×QGD VDELW ELU SDQHO YH\D EDUL\HU J|UH ELQHN RWRPRELOOHULQLQ DO×P×QGD \NOHQLOHQ EXOXQPD\DQDUDoODUELQHNRWRPRELONDEXOHGLOHFHN NDWPD GHùHU YHUJLVLQL LQGLULP KDNN× EXOXQDQ YH EX DUDoODU×Q NXOODQ×OP×üODU× IDDOL\HWOHUL N×VPHQ PNHOOHÁHULQEXDUDoODU×WHVOLPLQGH.'9RUDQ× YH\DWDPDPHQELQHNRWRPRELOOHULQNLUDODQPDV×YH\D X\JXODQDFDù× EHOLUWLOPLüWLU %XQD J|UH IDDOL\HWOHUL oHüLWOLüHNLOOHUGHLüOHWLOPHVLRODQPNHOOHÁHUJUXEXQXQ N×VPHQ YH\D WDPDPHQ ELQHN \DSDFDNODU× DO×PODU KDULo otomobillerin NLUDODQPDV× YH\D .'9 RUDQ×QD WDEL RODFDN YH oHüLWOL üHNLOOHUGH LüOHWLOPHVL EX DUDoODU×Q DO×ü YHVLNDODU×QGD .'9.DQXQ·XQEPDGGHVLQH RODQ PNHOOHÁHU JUXEXQD J|VWHULOHQ .'9 LQGLULP NRQXVX J|UHELQHNRWRPRELOOHULQLQDO×P×QGD JHUoHN XVXOGH YHUJLOHQGLULOHQ \DS×ODPD\DFDNW×U \NOHQLOHQNDWPDGHĊHUYHUJLVLQL WDNVLFLOLN UHQW D FDU YH VUF LQGLULPKDNN×EXOXQDQPNHOOHÁHULQ $QWDO\D 9HUJL 'DLUHVL NXUVX IDDOL\HWL LOH LüWLJDO HGHQ %DüNDQO×ù× YHUPLü ROGXùX EXDUDoODU×WHVOLPLQGH.'9 PNHOOHÁHUGHJLUPHNWHGLU ELU PXNWH]DGD ´©#VOB RUDQ×X\JXODQDFDĊ×EHOLUWLOPLċWLU HzSF JMHJ EJMFLmF WF 'ROD\×V×\OD WDNVLFLOLN UHQW FLMFSJOJO JODFMFONFTJOEFO DFDUYHVUFNXUVXIDDOL\HWLLOH LüWLJDOHGHQPNHOOHÁHUELQHNRWRPRELODOG×NODU×QGD GBBMJZFUJOJ[JO CJOFL PUPNPCJMMFSJOJO LJSBMBONBTü GLùHU PNHOOHÁHUGHQ IDUNO× RODUDN \NOHQPLü WFZB mFþJUMJ þFLJMMFSEF JþMFUJMNFTJ PMNBEüúü ROGXNODU× .'9 RUDQ×QD LVDEHW HGHQ WXWDU× BOMBþüMNüþ PMVQ 5(5$ OJO UBSJGF LQGLULP NRQXVX \DSDELOHFHNOHUGLU $\U×FD DO×P×QGD QP[JTZPOV LBQTBNüOEB CJOFL PUPNPCJM .'9 VL LQGLULP NRQXVX \DS×ODQ ELQHN RWRPRELOLQ PMBSBL EFúFSMFOEJSJMFO 'PSE 5SBOTJU $POOFDU EHOOL ELU VUH NXOODQ×O×S VDW×OPDV× GXUXPXQGD LVH NBSLB ZBOMBSü DBNMü mJGU TüSB LPMUVLMV LBQBMü VD\×O× %DNDQODU .XUXOX .DUDU×QD HNOL LBTB LBNZPOFUJO BMüNüOEB ZLMFOEJúJOJ[ EXOXQDQ , VD\×O× OLVWHQLQ ·XQFX V×UDV×Q×Q VRQ ,%7 ZJ JOEJSJN LPOVTV ZBQNBOü[ NNLO FPOHVLQGH\HUDODQSDUDQWH]LoLKNPJHUHùL CVMVONBNBLUBEüS³üHNOLQGHDo×NODPD\DS×OP×üW×U $QWDO\D 9HUJL 'DLUHVL %DüNDQO×ù× RUDQ×QGDNDWPDGHùHUYHUJLVLKHVDSOD\DFDNODUG×U ´… YHUPLü ROGXùX ELU PXNWH]DGD6 ,9 7HVOLPL .'9 2UDQ×QD 7DEL 'REOR #VOB HzSF UBSJIJOEFO JUJCBSFO .DQJR&RQQHFW3DUWQHU%HUOLQJR&DGG\7DU]× ZSSMúF HJSFO CV 5FCMJú FLJOEFLJ UBSJGF $UDoODU úOH 6WDUH[ 7UDIÀF 7UDQVLW &DUDYHOOH TüOü¿BOEüSNBLBSBSüVZBSüODBTBUüþüZBQüMBO QMBLBMü NPEFM 1FVHFPU NBSLB 1BSUOFS 7DU]×$UDoODU 6HUL 1ROX *PUN *HQHO 7HEOLùLQ HNLQGH $PNCJWBO )" UJQJ ZBOMBSü DBNMü mJGU TüSB \HU DODQ 7UN *PUN 7DULIH &HWYHOLQLQ LPMUVLMV LBQBMü LBTB LBNZPOFU (5û1 4 VD\ÕOÕ %DNDQODU .XUXOX .DUDUQDPHVLQLQ ¶LQFL OVNBSBTüOEBZFSBMBOCJOFLPUPNPCJMOJUFMJúJOF 5 $QWDO\D 9HUJL 'DLUHVL %DúNDQOÕ÷ÕQÕQ 7DULK 9H %*ø%.'96D\ÕOÕ0XNWH]DVÕ 6 Antalya Vergi Dairesi Başkanlığının 22.10.2009 Tarih Ve B.07.1. GİB.4.07.16.02/KDV-ÖZG.2009.345 Sayılı Muktezası úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 49 IBJ[ PMEVúVOEBO Tz[ LPOVTV UBþüUüO UFTMJNJ ,BSBSOBNF&LJTBZüMü-JTUFOJOVODVTüSBTüOB JTUJOBEFO PSBOüOEB LBUNB EFúFS WFSHJTJOF UBCJEJSµüHNOLQGHDo×NODPD\DS×OP×üW×U ú]PLU9HUJL'DLUHVL%DüNDQO×ù×YHUPLüROGXùX ELU PXNWH]DGD7 ´«#VOB HzSF ZVLBSüEB ZBQüMBO BmüLMBNBMBS mFSmFWFTJOEF .ESMúO[DF TBUüþB LPOV FEJMFO 'û"5 NBSLB .PEFM %0#-0 $0.#û +5% "DUJWF ZBOMBSü DBNMü mJGU TüSB LPMUVLMV LBQBMü LBTB LBNZPOFUJO Tz[ LPOVTV UFCMJúEF CBITFEJMFO þBSUMBSü UBþüNBTü IBMJOEF QP[JTZPOVOEB EFúFSMFOEJSJMFSFL PSBOüOEB þBSUMBO UBþüNBNBTü IBMJOEF JTF HFOFMPSBOEB LBUNBEFúFSWFSHJTJOFUBCJ UVUVMNBTü HFSFLNFLUFEJSµ üHNOLQGH Do×NODPD \DS×OP×üW×U $QNDUD 9HUJL 'DLUHVL %DüNDQO×ù× YHUPLü ROGXùXELUPXNWH]DGD´«#VJUJCBSMBGBBMJZFUJOJ[ LüTNFO WFZB UBNBNFO CJOFL PUPNPCJMMFSJOJO LJSBMBONBTü WFZB mFþJUMJ þFLJMMFSEF JþMFUJMNFTJ PMNBEüúüOEBO EJMFLmFOJ[EF CFMJSUUJúJOJ[ QMBLBMü NPEFM 7PMMLTXBHFO $BEEZ $PNCJ 5%û NBSLB LBQBMü LBTB LBNZPOFU 5(5$ OJO UBSJGF QP[JTZPOV LBQTBNüOEB CJOFL PUPNPCJMPMBSBLEFúFSMFOEJSJMEJúJOEFOCVBSBDüO BMüNüOEB ZLMFOEJúJOJ[ LBUNB EFúFS WFSHJTJOJ ,%7 ,BOVOVOVO C NBEEFTJ HFSFúJ JOEJSJN LPOVTV ZBQNBOü[ NNLO CVMVONBNBLUBEüSµ üHNOLQGHDo×NODPD\DS×OP×üW×U (U]LQFDQ 9DOLOLùL WDUDI×QGD YHULOHQ ELU PXNWH]DGD9 ´«Bu çerçvede GBBMJZFUJOJ[ LüTNFO WFZBUBNBNFOCJOFLPUPNPCJMMFSJOJOLJSBMBONBTü WFZB mFþJUMJ þFLJMMFSEF JþMFUJMNFTJ PMNBEüúü WF CFMJSUNJþ PMEVúVOV[ %PCMP $POOFDU ,BOHP &YQSFT $PNCJ 1BSUOFS $BEEZ 5SBOTQPUFS 4UBSFYWCNPEFMBSBmMBSüO4FSJ/PMV(NSL (FOFM 5FCMJúJOEF UBSJGF QP[JTZPOVOEB ZFS BMEüúü UBLEJSEF CV BSBmMBSüO BMüNüOEB ZLMFOEJúJOJ[ LBUNB EFúFS WFSHJTJOJ ,%7 ,BOVOVOVO C NBEEFTJ HFSFúJODF JOEJSJN LPOVTV ZBQNBOü[ NNLO EFúJMEJSµ üHNOLQGH Do×NODPD\DS×OP×üW×U 9 7HVOLPL .GY 2UDQ×QD 7DEL 'REOR .DQJR&RQQHFW3DUWQHU%HUOLQJR&DGG\7DU]× 7 İzmir Vergi Dairesi Başkanlığının 16.08.2008 Tarih Ve B.07.1.GİB.4.35.17.01/KDV:02-1949/1896 Sayılı Muktezası 8 Ankara Vergi Dairesi Başkanlığının 06.10.2010 Tarih Ve B.07.1.GİB.4.06.17.01-KDV-3:2010/14028-34-620 Sayılı Muktezası 9 Erzincan Valiliğinin 12.07.2011 Tarih Ve B.07.4.DEF.0.24.10.00-2011/ KDV-30/b-7 Sayılı Muktezası 50 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû $UDoODU úOH 6WDUH[ 7UDIÀF 7UDQVLW &DUDYHOOH 7DU]×$UDoODU 6HUL 1ROX *PUN *HQHO 7HEOLùL HNLQGH ´ LPMUVLMV þPGzS WF zOEFLJ ZPMDVOVO BSLBTüOEBLJ LüTüNEB FNOJZFU LFNFSMFSJ WFZB FNOJZFU LFNFSJ NPOUBKü JmJO UFSUJCBU LPMUVL WF FNOJZFU FLJQNBOü NPOUBKü JmJO TBCJU UFSUJCBU LBSHP LüTNüOEB BSBmMBSüO ZPMDV CzMNMFSJOEF CVMVOBO LPOGPS z[FMMJLMFSJ WF Jm EzþFNFMFSJ ZFS LBQMBNBMBSü IBWBMBOEüSNB Jm BZEüOMBUNB LMMLMFS CVMVONBZBO JLJ ZBO QBOFM CPZVODB BSLBDBNMBSüCVMVOBOWFZBCVMVONBZBO þPGzS WFzOEFLJZPMDVMBSüOCzMNJMFJOTBOWFZBFþZB UBþüONBTü JmJO LVMMBOüMBO BSLB CzMN BSBTüOEB TBCJU CJS QBOFM WFZB CBSJZFS CVMVOBO LBQBMü LBTB NPUPSMV UBþüUMBSµ WDULIH SR]LV\RQXQGD V×Q×ÁDQG×U×OP×üW×U 6HUL1ROX*PUN*HQHO7HEOLùLQHNLQGH\HU DODQ 7UN *PUN 7DULIH &HWYHOLQLQ *7ú3 QXPDUDV×QGD \HU DODQ DUDo WDQ×P× oHUoHYHVLQGH 'REOR .DQJR &RQQHFW 3DUWQHU %HUOLQJR &DGG\ WDU]× DUDoODU LOH 6WDUH[ 7UDIÀF 7UDQVSRUWHU &DUDYHOOH 7UDQVLW WDU]× DUDoODUGDQ NROWXNOX RODQODU×Q üRI|U YH |QGHNL \ROFXQXQ DUNDV×QGDNL N×V×PGD HPQL\HW NHPHUOHUL YH\D HPQL\HW NHPHUL PRQWDM×LoLQWHUWLEDWEXOXQPD\DQNROWXNYHHPQL\HW HNLSPDQ× PRQWDM× LoLQ VDELW WHUWLEDW EXOXQPD\DQ, NDUJR N×VP×QGD DUDoODU×Q \ROFX E|OPOHULQGH EXOXQDQ NRQIRU |]HOOLNOHUL YH Lo G|üHPHOHUL \HU NDSODPDODU×KDYDODQG×UPDLoD\G×QODWPDNOONOHU EXOXQPD\DQ üRI|U YH |QGHNL \ROFXODU×Q E|OP LOH LQVDQ YH\D Hü\D WDü×QPDV× LoLQ NXOODQ×ODQ DUND E|OPDUDV×QGDVDELWELUSDQHOYH\DEDUL\HUEXOXQDQ DUDoODU ELQHN RWRPRELO NDEXO HGLOPH\HFHN YH EX DUDoODU×Q NXOODQ×OP×üODU× .'9 RUDQ×QD WDEL RODFDNYHEXDUDoODU×QDO×üYHVLNDODU×QGDJ|VWHULOHQ .'9LQGLULPNRQXVX\DS×ODFDNW×U .RQX\OD LOJLOL ED]× PXNWH]DODU×Q×Q LOJLOL N×V×PODU×ü|\OHGLU ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù× YHUPLü ROGXùX ELU PXNWH]DGD10 ´úOJLGH ND\×WO× |]HOJH UBMFQ GPSNVOV[ WF FLMFSJOJO JODFMFONFTJOEFO þPGzS WF BSLB LüTüN BSBTüOEB NFUBMEFO zSNF QBOFM CVMVOBO BSLB LüTNü UBNBNFO LBQBMü LBTB PMBO WF CV LüTNüOEB IBWBMBOEüSNB FNOJZFU LFNFSJ WF LMML UFSUJCBU CVMVONBZBO ZL UBþüNBEBLVMMBONBL[FSFTBUüOBMEüúüOü[01&- $0.#0NBSLBTSDEBIJMLPMUVLLBQBTJUFMJ 10 İzmir Vergi Dairesi Başkanlığının 27.12.2011 B.07.1.GİB.4.35.17.01-35-02-757 Sayılı Muktezası Tarih Ve OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 11 Muğla Vergi Dairesi Başkanlığının 05.03.2012 B.07.1.GİB.4.48.15.01-KDV/17-48 Sayılı Muktezası OCAK I×ü?=×I 2014 I×;Lëûj×°°{ Tarih Ve » Makaleler « BSBDüO BMüNüOEB zEFNJþ PMEVúVOV[ LBUNB \DS×OPDV× KDOLQGH DUDo WDULIH SR]LV\RQX EFúFS WFSHJTJOJO ,%7 JOEJSJN LPOVTV ZBQüMüQ RODFDNW×U7UN*PUN7DULIH&HWYHOLQLQWDULIH ZBQüMBNBZBDBúü NBTSBG WF HJEFSMFSJOJO UJDBSJ SR]LV\RQXQGD ROPDV×QD UDùPHQ \DS×ODQ WDGLODWOD LB[BODüO UFTQJUJOEF HJEFS PMBSBL LBZEFEJMJQ WDULIH SR]LV\RQXQD G|QüWUOHQ DUDoODU×Q LBZEFEJMFNFZFDFúJ IVTVTVOEB #BþLBOMüúüNü[ DO×ü YHVLNDODU×QGD J|VWHULOHQ .'9 LQGLULP NRQXVX HzSþOOUBMFQFEJMEJúJBOMBþüMNBLUBEüS \DS×ODPD\DFDNYHEXDUDoODU×QWHVOLPLRUDQ×QGD © #V BmüLMBNBMBS mFSmFWFTJOEF |]HOJH .'9\HWDELRODFDNW×U UBMFQ GPSNVOV[ WF FLMFSJOJO JODFMFONFTJOEFO 7UN *PUN 7DULIH &HWYHOLQLQ WDULIH UFTMJN BMNüþ PMEVúVOV[ NPUPSMV UBþüUüO SR]LV\RQXQGDNL SDQHOYDQ YH\D NDP\RQHW RODUDN (5û1 OVNBSBTüOEB ZFS BMNBEüúü VDW×Q DO×QDQ DUDoODUD |GHQHQ .'9 DO×P×Q \DS×OG×ù× BOMBþüMEüúüOEBO Tz[ LPOVTV BSBDüO BMüNüOEB G|QHPGH LQGLULP NRQXVX \DS×ODELOHFHNWLU $QFDN EX ZLMFOJMFO ,%7 OJO JOEJSJN LPOVTV ZBQüMNBTü üHNLOGH DUDo VDW×Q DO×QG×NWDQ VRQUD DUND\D NROWXN NNLO CVMVONBLUBEüSµ üHNOLQGH Do×NODPD HNOHQPHN FDP DoPDN JLEL WDGLODWODU \DS×ODUDN \DS×OP×üW×U DUDF×Q WDULIH SR]LV\RQXQGDNL ELQHN RWRPRELOL 0XùOD9HUJL'DLUHVL%DüNDQO×ù×YHUPLüROGXùX YH\D NLüL WDü×PDN ]HUH LPDO HGLOPLü DUDFD ELU PXNWH]DGD11 “…..#V ILN WF BmüLMBNBMBS G|QüWUOPHVL KDOLQGH LQGLULP NRQXVX \DS×ODQ mFSmFWFTJOEFNþUFSJMFSFBJUCBLüNWFPOBSüNü YHUJLQLQ.DQXQ·XQEPDGGHVLQHJ|UHG]HOWLOPHVL ZBQüMBDBL LPMUVLMBSüO JþZFSJOJ[F UBþüONBTü WF JHUHNLU ']HOWPH LüOHPL GDKD |QFH LQGLULP NRQXVX UFLSBS NþUFSJMFSF UFTMJNJOEF \DS×OP×üRODQ.'9·QLQG|QüP LVMMBONBL BNBDüZMB TBUüO \DS×ODQ DUDF×Q WUDÀN VLFLOLQH BMEüúüOü[ 7PMLTXBHFO ND\×W YH WHVFLO HWWLULOGLùL G|QHP 7UN*PUN7DULIH&HWYHOLQLQ 5SBOTQPSUFS 5%* $JUZWBO EH\DQQDPHVLQGH KHVDSODQDQ WDULIHSR]LV\RQXQGDNLSDQHOYDQ NBSLB BSBDüOü[üO ZVLBSüEB .'9·\H LODYH HGLOPHN VXUHWL\OH YH\DNDP\RQHWRODUDNVDW×QDO×QDQ CFMJSUJMFO UBSJGFTüOü¿BOEüSNB \DS×ODFDù× WDELLGLU %X üHNLOGH DUDoODUD|GHQHQ.'9DO×P×Q LBSBSMBSü VZBSüODB LQGLULPKHVDSODU×QGDQo×NDU×ODFDN \DS×OG×Ċ×G|QHPGHLQGLULPNRQXVX UBSJGF QP[JTZPOV LBQTBNüOEB RODQ.'9·QLQLVHGRùUXGDQJLGHU \DS×ODELOHFHNWLU ZFS BMNBTü EVSVNVOEB YH\D PDOL\HWH LQWLNDO HWWLULOPHN BSBDüOü[üOBMüNüOEBzEFEJúJOJ[ VXUHWL\OHWHODÀHGLOPHVLJHUHNLU 12 LBUNB EFúFS WFSHJTJOJO ,BOVOVO C $\Q× KXVXV WDULIH SR]LV\RQXQGD VDW×Q NBEEFTJ VZBSüODB JOEJSJN LPOVTV ZBQüMNBTü DO×QDQPLQLEVOHULQNROWXNODU×V|NOPHNVXUHWL\OH NNLO EFúJMEJS "ODBL BSBDüOü[üO UBSJGF WDULIH SR]LV\RQXQD JLUHQ DUDoODUD G|QüWUOPHVL TüOü¿BOEüSNB LBSBSMBSü VZBSüODB FþZB UBþüNBZB KDOLQGH GH JHoHUOLGLU gUQHùLQ NROWXNOX PLQLEV NBITVT BSBmMBSüO TüOü¿BOEüSüMEüúü UBSJGF RODUDN VDW×Q DO×Q×S .'9·VL LQGLULP NRQXVX \DS×OP×ü QP[JTZPOVOEB ZFS BMNBTü EVSVNVOEB BMüN RODQ DUDF×Q ELU V×UD NROWXùX V|NOHUHN PDNDP TüSBTüOEBZLMFOEJúJOJ[LBUNBEFúFSWFSHJTJOJO DUDF× KDOLQH JHWLULOPHVL DUDF×Q ELQHN RWRPRELOLQH JOEJSJNLPOVTVZBQüMBCJMFDFúJUBCJJEJSµ üHNOLQGH G|QüWUOPHVLQH QHGHQ RODFDù×QGDQ DUDF×Q EX Do×NODPD\DS×OP×üW×U üHNLOGH WUDÀùH WHVFLO HWWLULOHFHùL G|QHPGH LQGLULOHQ .'9·QLQG]HOWLOPHVLJHUHNHFHNWLU 13 9,7UN *PUN 7DULIH &HWYHOLQLQ 7DULIH 3R]LV\RQXQGD 6×Q×ÁDQG×U×ODQ $UDoODU×Q 9,,6RQXo 7DULIH 3R]LV\RQXQD 6RNXOPDV× +DOLQGH 0DOYHKL]PHWOHUHX\JXODQDFDN.'9RUDQODU× .GY2UDQ× .'9 .DQXQX·QXQ ·LQFL PDGGHVLQLQ YHUGLùL 7UN *PUN 7DULIH &HWYHOLQLQ WDULIH \HWNL\H GD\DQ×ODUDN %DNDQODU .XUXOX WDUDI×QGDQ SR]LV\RQXQGD V×Q×ÁDQG×U×ODQ DUDoODU×Q WUDÀùH EHOLUOHQPHNWHGLU%X\HWNL\HGD\DQ×ODUDN\D\×PODQDQ ND\GHWWLUPHGHQ |QFH YH\D VRQUD üRI|U V×UDV×Q×Q VD\×O×%DNDQODU.XUXOX.DUDUQDPHVLLOH DUNDV×QGDNL E|OPH NROWXN HNOHQPHVL \DQ \DS×ODQ EHOLUOHPH\H J|UH .DUDUQDPH HNL , VD\×O× FDPODU×Q Do×OPDV× HPQL\HW NHPHUL NOON JLEL 12 OKTAR, Kemal “Çift Sıra Koltuklu Panelvanların KDV’si İndirilebilir \ROFXODUDPDKVXVDSDUDWODUHNOHQPHVLYH\DWDGLODW Mi?” Yaklaşım Dergisi, Ocak 2011, Sayı: 217 13 ERDEM, Hayreddin. “Binek Otomobili Ve Panelvan Tipi Araçlarda KDV Ve ÖTV Uygulaması” Yaklaşım Dergisi, Mayıs 2007, Sayı: 173 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 51 OLVWHGH\HUDODQWHVOLPYHKL]PHWOHULoLQ,,VD\×O× OLVWHGH \HU DODQ WHVOLP YH KL]PHWOHU LoLQ EX OLVWHOHUGH \HU DOPD\DQ YHUJL\H WDEL LüOHPOHU LoLQ RUDQ×QGD .'9 X\JXODQPDNWDG×U 8\JXODPDGD 'REOR .DQJR &RQQHFW 3DUWQHU %HUOLQJR &DGG\ WDU]× DUDoODU LOH 6WDUH[ 7UDIÀF 7UDQVLW &DUDYHOOH WDU]×DUDoODUGD.'9RUDQ×Q×QQHRODFDù×NRQXVXQGD V×NoDWHUHGGW\DüDQPDNWDG×U VD\×O× .DUDUQDPH HNL , VD\×O× OLVWHQLQ XQFX V×UDV×QGD 7UN *PUN 7DULIH &HWYHOLQLQSR]LV\RQXQGDNL´NXOODQ×OP×üµELQHN RWRPRELOOHULQWHVOLPL.'9RUDQ×QDWDELLNHQ7UN *PUN 7DULIH &HWYHOLQLQ SR]LV\RQXQGDNL ´NXOODQ×OP×üµ DUDoODU×Q WHVOLPL .'9 RUDQ×QD WDELGLU'LùHUWDUDIWDQ7UN*PUN7DULIH&HWYHOLQLQ YHSR]LV\RQXQGD\HUDODQDUDoODU¶V×I×U· ROPDV× KDOLQGH EX DUDoODU×Q WHVOLPLQGH .'9 RUDQ× RODFDNW×U 6HUL 1ROX *PUN *HQHO 7HEOLùLQ HNLQGH \HU DODQ 7UN *PUN 7DULIH &HWYHOLQLQ *7ú3QXPDUDV×QGD\HUDODQ ELQHNRWRPRELOWDQ×P× oHUoHYHVLQGH 'REOR .DQJR &RQQHFW 3DUWQHU %HUOLQJR &DGG\ WDU]× DUDoODU LOH 6WDUH[ 7UDIÀF 7UDQVSRUWHU&DUDYHOOH7UDQVLWWDU]×DUDoODUGDQ YH\DNROWXNOXRODQODU×QüRI|UYH|QGHNL \ROFXQXQ DUNDV×QGDNL N×V×PGD HPQL\HW NHPHUOHUL YH\DHPQL\HWNHPHULPRQWDM×LoLQWHUWLEDWEXOXQDQ NROWXNYHHPQL\HWHNLSPDQ×PRQWDM×LoLQVDELWWHUWLEDW EXOXQDQDUDF×QLoN×VP×Q×QKHUWDUDI×QGDDUDoODU×Q \ROFXE|OPOHULQGH\HUDODQNRQIRU|]HOOLNOHULYHLo G|üHPHOHUL EXOXQDQ LNL \DQ SDQHO ER\XQFD DUND 52 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû FDPODU×EXOXQDQüRI|UYH|QGHNL\ROFXODU×QE|OP LOH LQVDQ YH\D Hü\D WDü×QPDV× LoLQ NXOODQ×ODQ DUND E|OP DUDV×QGD VDELW ELU SDQHO YH\D EDUL\HU EXOXQPD\DQDUDoODUELQHNRWRPRELONDEXOHGLOHFHN YH EX DUDoODU×Q NXOODQ×OP×üODU× IDDOL\HWOHUL N×VPHQ YH\D WDPDPHQ ELQHN RWRPRELOOHULQ NLUDODQPDV× YH\D oHüLWOL üHNLOOHUGH LüOHWLOPHVL RODQ PNHOOHÁHU JUXEXQXQ \DSDFDNODU× DO×PODU KDULo .'9 RUDQ×QDWDELRODFDNYHEXDUDoODU×QDO×üYHVLNDODU×QGD J|VWHULOHQ.'9LQGLULPNRQXVX\DS×ODPD\DFDNW×U 6HUL1ROX*PUN*HQHO7HEOLùLQHNLQGH\HU DODQ 7UN *PUN 7DULIH &HWYHOLQLQ *7ú3 QXPDUDV×QGD \HU DODQ DUDo WDQ×P× oHUoHYHVLQGH 'REOR .DQJR &RQQHFW 3DUWQHU %HUOLQJR &DGG\ WDU]× DUDoODU LOH 6WDUH[ 7UDIÀF 7UDQVSRUWHU &DUDYHOOH 7UDQVLW WDU]× DUDoODUGDQ NROWXNOX RODQODU×Q üRI|U YH |QGHNL \ROFXQXQ DUNDV×QGDNL N×V×PGD HPQL\HW NHPHUOHUL YH\D HPQL\HW NHPHUL PRQWDM×LoLQWHUWLEDWEXOXQPD\DQNROWXNYHHPQL\HW HNLSPDQ× PRQWDM× LoLQ VDELW WHUWLEDW EXOXQPD\DQ, NDUJR N×VP×QGD DUDoODU×Q \ROFX E|OPOHULQGH EXOXQDQ NRQIRU |]HOOLNOHUL YH Lo G|üHPHOHUL \HU NDSODPDODU×KDYDODQG×UPDLoD\G×QODWPDNOONOHU EXOXQPD\DQ üRI|U YH |QGHNL \ROFXODU×Q E|OP LOH LQVDQ YH\D Hü\D WDü×QPDV× LoLQ NXOODQ×ODQ DUND E|OPDUDV×QGDVDELWELUSDQHOYH\DEDUL\HUEXOXQDQ DUDoODU ELQHN RWRPRELO NDEXO HGLOPH\HFHN YH EX DUDoODU×Q NXOODQ×OP×üODU× .'9 RUDQ×QD WDEL RODFDNYHEXDUDoODU×QDO×üYHVLNDODU×QGDJ|VWHULOHQ .'9LQGLULPNRQXVX\DS×ODFDNW×U OCAK I×ü?=×I 2014 I×;Lëûj×°°{ <DNXS<FHOg]üDKLQ 2QXU*|N 9'.*UXS%DüNDQ<UG 9HUJL0IHWWLüL 9HUJL0IHWWLü<UG *LULü 9HUJL 6LVWHPLPL] EH\DQ HVDV×QD GD\DQPDNWDG×U %X VLVWHPLQ |]Q PNHOOHÁHULQ IDUNO×ND\QDNODUGDQHOGHHWWLNOHULND]DQoYHLUDWODU×ELU DUD\D JHWLUPHN VXUHWL\OH YHUJL GDLUHVLQH ELOGLUPHVL ROXüWXUPDNWDG×U VD\×O× *HOLU 9HUJLVL .DQXQXQXQ ·LQFL PDGGHVLQH J|UH JHUoHN NLüLOHULQ JHOLUOHUL JHOLU YHUJLVLQH WDELGLU 0H]NU NDQXQXQ ·LQFL PDGGHVLQH J|UH KLODI×QD KNP ROPDG×NoD *HOLU 9HUJLVLPNHOOHÀQYH\DYHUJLVRUXPOXVXQXQEH\DQ× ]HULQHWDUKROXQXU %X \D]×P×]GD *HOLU 9HUJLVL .DQXQX·QGD WRSODPD \DS×ODQ YH \DS×OPD\DQ KDOOHU LOH \×O× JHOLUOHULQLQ WRSODQPDV× YH EH\DQ×QD LOLüNLQ Do×NODPDODUD\HUYHULOPLüWLU <DVDO']HQOHPHOHU VD\×O× *HOLU 9HUJLVL .DQXQXQXQ1 ·LQFL PDGGHVLQH J|UH JHUoHN NLüLOHULQ JHOLUOHUL JHOLU YHUJLVLQHWDELGLUYHJHOLUELUJHUoHNNLüLQLQELUWDNYLP \×O×LoLQGHHOGHHWWLùLND]DQoYHLUDWODU×QVDÀWXWDU×G×U 0H]NUNDQXQXQLNLQFLPDGGHVLQGHLVHJHOLUHJLUHQ XQVXUODU\HGLEHQWKDOLQGHV×UDODQP×üW×U%XQODU 7LFDULND]DQoODU =LUDLND]DQoODU hFUHWOHU 6HUEHVWPHVOHNND]DQoODU× 1 06.01.1961 tarih ve 10700 sayılı Resmi Gazete’de yayımlanmıştır. OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « 2013 Yılı Gelirlerinin Toplanması ve Beyanı *D\ULPHQNXOVHUPD\HLUDWODU× 0HQNXOVHUPD\HLUDWODU× 'LùHUND]DQoYHLUDWODUG×U 0H]NU NDQXQXQ ·LQFL PDGGHVLQH J|UH KLODI×QDKNPROPDG×NoD*HOLU9HUJLVLPNHOOHÀQ YH\D YHUJL VRUXPOXVXQXQ EH\DQ× ]HULQH WDUK ROXQXU VD\×O× *HOLU 9HUJLVL .DQXQXQXQ ·LQFL YH2YH3VD\×O×.DQXQODUODGHùLüLN·QF× PDGGHVLQGH JHOLULQ WRSODQPDV× YH EH\DQ×QD LOLüNLQ G]HQOHPHOHUH\HUYHULOPLüWLUúOJLOLPDGGHKNPOHUL DüDù×GDNLJLELGLU ²(FMJSJOUPQMBONBTüWFCFZBO .BEEF0NHOOHÁHULNLQFLPDGGHGH\D]×O× ND\QDNODUGDQ ELU WDNYLP \×O× LoLQGH HOGH HWWLNOHUL ND]DQo YH LUDWODU× LoLQ EX .DQXQGD DNVLQH KNP ROPDG×NoD \×OO×N EH\DQQDPH YHULUOHU %X .DQXQD J|UHEH\DQ×JHUHNHQJHOLUOHULQ\×OO×NEH\DQQDPHGH WRSODQPDV×]RUXQOXGXU 7DFLUOHUOH oLIWoLOHU YH VHUEHVW PHVOHN HUEDE× WLFDUL]LUDLYHPHVOHNLIDDOL\HWOHULQGHQND]DQoWHPLQ HWPHPLüROVDODUELOH\×OO×NEH\DQQDPH YHULUOHU%X KNP üLUNHWOHULQ IDDOL\HW YH WDVÀ\H G|QHPOHULQH üDPLO ROPDN ]HUH NROOHNWLI üLUNHW RUWDNODU× LOH NRPDQGLWHOHUKDNN×QGDGDX\JXODQ×U <DEDQF× PHPOHNHWOHUGH HOGH HGLOHQ ND]DQo YHLUDWODU 0NHOOHÀQ EXQODU× 7UNL\H·GH KHVDSODU×QD 2 3 24.04.2003 tarih ve 25088 sayılı Resmi Gazete’de yayımlanmıştır. 07.08.2003 tarih ve 25192 sayılı Resmi Gazete’de yayımlanmıştır. úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 53 VHUPD\HLUDWODU× G %LU WDNYLP \×O× LoLQGH HOGH HGLOHQ YH WRSODP× PLO\RQ OLUD\× 4FSJ /PµMV (FMJS 7FSHJTJ (FOFM 5FCMJúJ JMF ZüMü JmJO 5- DüPD\DQWHYNLIDWDYHLVWLVQD X\JXODPDV×QD NRQX ROPD\DQ PHQNXO YH JD\ULPHQNXO VHUPD\HLUDWODU× 'DU PNHOOHÀ\HWWH WDPDP× 7UNL\H·GH WHYNLI VXUHWL\OH YHUJLOHQGLULOPLü RODQFUHWOHUVHUEHVWPHVOHN ND]DQoODU× PHQNXO YH JD\ULPHQNXO VHUPD\H LUDWODU× LOHGLùHUND]DQoYHLUDWODUµ LQWLNDOHWWLUGLùL\×OGD 7UNL\H·GHKHVDSODUDLQWLNDOHWWLULOPHPHVLQLQ PNHOOHÀQLUDGHVLG×ü×QGDNLVHEHSOHUGHQLOHULJHOGLùL WHYVLN ROXQDQ KDOOHUGH PNHOOHÀQ EXQODUD WDVDUUXI HGHELOGLùL\×OGD HOGHHGLOPLüVD\×O×Uµ ²5PQMBNBZBQüMNBZBOIBMMFS .BEEF$üDù×GDEHOLUWLOHQJHOLUOHULoLQ\×OO×N EH\DQQDPHYHULOPH]GLùHUJHOLUOHULoLQEH\DQQDPH YHULOPHVL KDOLQGH EX JHOLUOHU EH\DQQDPH\H GDKLO HGLOPH] 7DPPNHOOHÀ\HWWH D *HUoHN XVXOGH YHUJLOHQGLULOPH\HQ ]LUDL ND]DQoODU EX .DQXQXQ LQFL PDGGHVLQLQ YH QXPDUDO× EHQGLQGH \D]×O× PHQNXO VHUPD\H LUDWODU× ND]DQo YH LUDWODU×Q LVWLVQD KDGOHUL LoLQGH NDODQN×VP× E7HN LüYHUHQGHQ DO×QP×ü YH WHYNLI VXUHWL\OH YHUJLOHQGLULOPLü FUHWOHU ELUGHQ ID]OD LüYHUHQGHQ FUHW DOPDNOD EHUDEHU ELUGHQ VRQUDNL LüYHUHQGHQ DOG×NODU× FUHWOHULQLQ WRSODP× QF PDGGHGH \D]×O× WDULIHQLQ LNLQFL JHOLU GLOLPLQGH \HU DODQ WXWDU× DüPD\DQ PNHOOHÁHULQ WDPDP× WHYNLI VXUHWL\OH YHUJLOHQGLULOPLüFUHWOHULGDKLO F 9HUJL\H WDEL JHOLU WRSODP×Q×Q >D YH E EHQWOHULQGH EHOLUWLOHQOHU KDULo@ QF PDGGHGH \D]×O× WDULIHQLQ LNLQFL JHOLU GLOLPLQGH \HU DODQ WXWDU× DüPDPDV× NRüXOX\OD 7UNL\H·GH WHYNLIDWD WDEL WXWXOPXüRODQELUGHQID]ODLüYHUHQGHQHOGHHGLOHQ FUHWOHU PHQNXO VHUPD\H LUDWODU× YH JD\ULPHQNXO 54 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû <×OO×N %H\DQQDPH LOH%H\DQ(GLOHFHN*HOLUOHU .XUDORODUDNPNHOOHÁHU LVWHU WDP PNHOOHÀ\HWWH LVWHUVH GDU PNHOOHÀ\HW HVDV×QGDYHUJLOHQGLULOVLQHOGHHWWLNOHULJHOLUOHUL\×OO×N EH\DQQDPHLOHEH\DQHGHFHNOHUGLU <×OO×N EH\DQQDPH PXKWHOLI ND\QDNODUGDQ ELU WDNYLP \×O× LoLQGH HOGH HGLOHQ ND]DQo YH LUDWODU×Q ELU DUD\D JHWLULOLS WRSODQPDV×QD YH EX VXUHWOH KHVDSODQDQ JHOLULQ YHUJL GDLUHVLQH ELOGLULOPHVLQH PDKVXVWXU <XNDU×GD \HU DODQ KNPOHU oHUoHYHVLQGH JHOLU XQVXUODU× LWLEDUL\OH WDP YH GDU PNHOOHÀ\HW HVDV×QGDEH\DQHGLOHFHNND]DQoYHLUDWODUDüDù×GD Do×NODQP×üW×U 7LFDUL=LUDLYH0HVOHNL.D]DQoODU 7DPPNHOOHÀ\HWWH %DVLW XVXOGH YHUJLOHQGLULOHQ WLFDUL ND]DQoODU LOH JHUoHN XVXOGH YHUJLOHQGLULOHQ WLFDUL ]LUDL YH VHUEHVW PHVOHN ND]DQoODU× WXWDU× QH ROXUVD ROVXQ ]DUDUHGLOPLüROVDGDKL\×OO×NEH\DQQDPHLOHEH\DQ HGLOHFHNWLU 7DVÀ\H KDOLQGH EXOXQDQODU GD GDKLO ROPDN ]HUHNROOHNWLIüLUNHWRUWDNODU×LOHNRPDQGLWüLUNHWOHULQ NRPDQGLWH RUWDNODU×Q×Q ND]DQoODU× LoLQ GH WXWDU× QH ROXUVDROVXQ\×OO×NEH\DQQDPHYHULOHFHNWLU 'DUPNHOOHÀ\HWWH 'DU PNHOOHI JHUoHN NLüLOHU WLFDUL ND]DQoODU× 4 Beyanname Düzenleme Kılavuzu,Maliye Bakanlığı Hesap Uzmanları Derneği,2012,s:285 OCAK I×ü?=×I 2014 I×;Lëûj×°°{ hFUHWOHU 7DPPNHOOHÀ\HWWH 7DP PNHOOHI JHUoHN NLüLOHU WHYNLI \ROX\OD YHUJLOHQGLULOPLüWHNLüYHUHQGHQDO×QDQFUHWOHULLoLQ \×OO×N JHOLU YHUJLVL EH\DQQDPHVL YHUPH\HFHNOHUGLU %LUGHQ ID]OD LüYHUHQGHQ FUHW JHOLUL HOGH HGLOPHVL GXUXPXQGD ELUGHQ VRQUDNL LüYHUHQGHQ DO×QDQ FUHWOHULQ WRSODP×Q×Q JHOLU YHUJLVL WDULIHVLQLQ LNLQFL JHOLUGLOLPLQGH\HUDODQWXWDU×\×O×JHOLUOHULLoLQ 7/DüPDV×KDOLQGHELULQFLLüYHUHQGHQDO×QDQ GD GDKLO ROPDN ]HUH FUHW JHOLUOHULQLQ WDPDP× EH\DQHGLOHFHNWLU %LUGHQID]ODLüYHUHQGHQFUHWDO×QPDV×KDOLQGH ELULQFL LüYHUHQGHQ DO×QDQ FUHWLQ KDQJLVL RODFDù× PNHOOHIWDUDI×QGDQVHUEHVWoHEHOLUOHQHELOHFHNWLU 7HYNLIDWDWDELWXWXOPDP×üFUHWJHOLUOHUL*HOLU 9HUJLVL .DQXQXQXQ ·QF PDGGHVLQGH \HU DODQ GLùHUFUHWOHUKDULoLoLQWXWDU×QHROXUVDROVXQ\×OO×N EH\DQQDPHYHULOHFHNWLU 'DUPNHOOHÀ\HWWH 'DU PNHOOHI JHUoHN NLüLOHU WHYNLI VXUHWL\OH YHUJLOHQGLULOPLü FUHW JHOLUOHUL LoLQ EH\DQQDPH YHUPH\HFHNOHUGLU#VVZHVMBNBEBDSFUUVUBSüOüO WFJþWFSFOTBZüTüOüOCJSzOFNJCVMVONBNBLUBEüS *D\ULPHQNXO6HUPD\HúUDWODU× 7DPPNHOOHÀ\HWWH 7DPPNHOOHIJHUoHNNLüLOHUYHUJLWHYNLIDW×QD WDEL WXWXOPXü JD\ULPHQNXO VHUPD\H LUDWODU× LoLQ EH\DQ V×Q×U×Q× \×O× JHOLUOHUL LoLQ 7/ DüPDODU×KDOLQGHEH\DQQDPHYHUHFHNOHUGLU 7HYNLI \ROX\OD YHUJLOHQGLULOPHPLü NRQXW NLUD JHOLUL LOH LOJLOL RODUDN \×O× LoLQ LVWLVQD WXWDU× RODQ 7/·QLQ Dü×OPDV× KDOLQGH EH\DQQDPH YHULOHFHNWLU %LUWDNYLP\×O×LoLQGHHOGHHGLOHQYHWRSODP× \×O× EH\DQ V×Q×U× RODQ 7/·\L DüPD\DQ WHYNLIDW YH LVWLVQD X\JXODPDV×QD NRQX ROPD\DQ JD\ULPHQNXOVHUPD\HLUDWODU×LoLQ\×OO×NEH\DQQDPH YHULOPH\HFHNWLU 0HVNHQ NLUD JHOLUL LOH YHUJL WHYNLIDW×QD WDEL WXWXOPXüJD\ULPHQNXOVHUPD\HLUDG×Q×QELUOLNWHHOGH HGLOPHVL KDOLQGH 7/·OLN KDGGLQ KHVDE×QGD OCAK I×ü?=×I 2014 I×;Lëûj×°°{ NRQXWNLUDJHOLULLoLQLVWLVQDWXWDU×GüOGNWHQVRQUD NDODQ WXWDU LOH WHYNLIDWD WDEL WXWXOPXü JD\ULPHQNXO VHUPD\H LUDG×Q×Q EUW WXWDU×Q×Q WRSODP× GLNNDWH DO×QDFDNW×U » Makaleler « YH JHUoHN XVXOGH WHVSLW HGLOHQ ]LUDL ND]DQoODU× LOH WHYNLI \ROX\OD YHUJLOHQGLULOPHPLü VHUEHVW PHVOHN ND]DQoODU×LoLQ\×OO×NEH\DQQDPHYHUPHN]RUXQGDG×U 7HYNLI\ROX\ODYHUJLOHQGLULOPLüVHUEHVWPHVOHN ND]DQoODU×LoLQ\×OO×NEH\DQQDPHYHULOPH\HFHNWLU 'DUPNHOOHÀ\HWWH 'DU PNHOOHI JHUoHN NLüLOHU 7UNL\H·GH WHYNLI VXUHWL\OH YHUJLOHQGLULOPLü JD\ULPHQNXO VHUPD\H LUDWODU×LoLQWXWDU×QHROXUVDROVXQ\×OO×NEH\DQQDPH YHUPH\HFHNOHUGLU 7HYNLI \ROX\OD YHUJLOHQGLULOPHPLü NRQXW NLUD JHOLUOHULLOHLOJLOLRODUDN\XUWG×ü×QGD\HUOHüLNROXSGDU PNHOOHÀ\HW HVDV×QGD YHUJLOHQGLULOPHNWH RODQ7UN YDWDQGDüODU× GD GDKLO \×O× LoLQ LVWLVQD WXWDU× RODQ7/·QLQDü×OPDV×KDOLQGH\×OO×NEH\DQQDPH YHULOHFHNWLU 0HQNXO6HUPD\HúUDWODU× 7DP0NHOOHÀ\HWWH 0HQNXOVHUPD\HLUDWODU×Q×QELUN×VP×WXWDU×QH ROXUVDROVXQELUN×VP×LVHHOGHHGLOHQJHOLULQEHOLUOL ELU WXWDU× DüPDPDV× KDOLQGH \×OO×N EH\DQQDPH LOH EH\DQHGLOPH\HFHNWLU 7XWDU× 1H 2OXUVD 2OVXQ %H\DQ (GLOPH\HFHN0HQNXO6HUPD\HúUDWODU× $üDù×GD EHOLUWLOHQ JHOLUOHU WXWDU× QH ROXUVD ROVXQ EH\DQ HGLOPH\HFHN ROXS GLùHU JHOLUOHU QHGHQL\OH YHULOHQ EH\DQQDPH\H GH GDKLO HGLOPH\HFHNWLU *HOLU 9HUJLVL .DQXQX·QXQ JHoLFL ·QFL PDGGHVLoHUoHYHVLQGHWHYNLIDWDWDELWXWXOPXüRODQ 0HYGXDWIDL]OHUL g]HO ÀQDQV NXUXPODU×QFD NDU YH ]DUDUD NDW×OPDKHVDE×NDUü×O×ù×QGD|GHQHQNDUSD\ODU× 5HSRJHOLUOHUL 0HQNXO N×\PHWOHU \DW×U×P IRQODU×Q×Q NDW×OPD EHOJHOHULQH|GHQHQNDUSD\ODU× WDULKLQGHQVRQUDLKUDoHGLOHQKHU QHYL WDKYLO KD]LQH ERQRVX IDL]OHUL LOH 7RSOX .RQXW úGDUHVL .DPX 2UWDNO×ù× úGDUHVL YH g]HOOHüWLUPH úGDUHVLQFHo×NDU×ODQPHQNXON×\PHWOHUGHQVDùODQDQ JHOLUOHU *HOLU 9HUJLVL .DQXQX·QXQ YH ·QF× PDGGHOHULQH J|UHW]HO NLüLOLùH KDL] HPHNOLVDQG×NODU×\DUG×PVDQG×NODU×LOHHPHNOLOLNYH VLJRUWDüLUNHWOHULWDUDI×QGDQ\DS×ODQ|GHPHOHU .XUXPODUYHUJLVLPNHOOHÁHULQLQ YH GDKD |QFHNL WDULKOHUGH VRQD HUHQ KHVDS úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 55 G|QHPOHULQGH HOGH HWWLNOHUL ND]DQoODU×Q GDù×W×P× KDOLQGHJHUoHNNLüLOHUFHHOGHHGLOHQNDUSD\ODU× .XUXPODU×Q NDUODU×Q× VHUPD\H\H HNOHPHN VXUHWL\OHJHUoHNOHüWLUGLNOHULNDUGDù×W×PLüOHPOHULQGH JHUoHNNLüLRUWDNODUFDHOGHHGLOHQNDUSD\ODU× %HOLUOL %LU 7XWDU×$üPDPDV× +DOLQGH %H\DQ (GLOPH\HFHN 2ODQ 0HQNXO 6HUPD\H úUDWODU× D 7/·Q× $üPDPDV× +DOLQGH %H\DQ (GLOPH\HFHN0HQNXO6HUPD\HúUDWODU× 7UNL\H·GHWHYNLI\ROX\ODYHUJLOHQGLULOPLüRODQ ve 7/·Q×DüPD\DQDüDù×GDEHOLUWLOHQPHQNXO VHUPD\HLUDWODU×LoLQ\×OO×NJHOLUYHUJLVLEH\DQQDPHVL YHULOPH\HFHNWLU WDULKLQGHQ |QFH LKUDo HGLOHQ KHU QHYL WDKYLO YH +D]LQH ERQRVX IDL]OHUL LOH 7RSOX .RQXW úGDUHVL YH g]HOOHüWLUPH úGDUHVLQFH o×NDU×ODQ PHQNXON×\PHWOHUGHQVDùODQDQJHOLUOHU 7DP PNHOOHI NXUXPODUGDQ HOGH HGLOHQ NDU SD\ODU×HOGH HGLOHQ NDU SD\ODU×Q×Q \DU×V× JHOLU YHUJLVLNDQXQXQXQ·QFLPDGGHVLQHJ|UHYHUJLGHQ LVWLVQDG×U (OGH HGLOHQ JHOLULQ 7/·Q× DüPDV× KDOLQGH EX JHOLUOHULQ WDPDP× \×OO×N EH\DQQDPH LOH EH\DQHGLOHFHNWLU 0HQNXO VHUPD\H LUDWODU× WRSODP×Q×Q 7/·Q×Dü×SDüPDG×ù×Q×QWHVSLWLQGHLQGLULPRUDQ×YH LVWLVQDX\JXODQDELOHFHNPHQNXOVHUPD\HLUDWODU×Q×Q LQGLULP RUDQ× YH LVWLVQD X\JXODQG×NWDQ VRQUD NDODQ N×V×PODU×Q×Q GLNNDWH DO×QPDV× EX LUDWODU×Q EH\DQ HGLOPHVLQLQ JHUHNWLùL GXUXPODUGD LVH LQGLULP RUDQ× YH LVWLVQD X\JXODQG×NWDQ VRQUD NDODQ N×V×PODU×Q×Q EH\DQHGLOPHVLJHUHNPHNWHGLU WDNYLP \×O×QGD HOGH HGLOHQ PHQNXO VHUPD\H LUDWODU×QGDQ WDULKLQGHQ |QFH LKUDoHGLOPLüRODQYH*HOLU9HUJLVL.DQXQXQXQ·LQFL PDGGHVLQLQLNLQFLI×NUDV×Q×QQXPDUDO×EHQGLQGH VD\×ODQKHUQHYLWDKYLOYH+D]LQHERQRVXIDL]OHULLOH7RSOX .RQXW úGDUHVL YH g]HOOHüWLUPH úGDUHVLQFH o×NDU×ODQ PHQNXO N×\PHWOHUGHQ VDùODQDQ JHOLUOHU LQGLULP RUDQ×X\JXODQPDNVXUHWL\OHEH\DQHGLOHFHNWLU '|YL]H DOW×QD YH\D EDüND ELU GHùHUH HQGHNVOL PHQNXO N×\PHWOHU LOH G|YL] FLQVLQGHQ LKUDo HGLOHQ PHQNXO N×\PHWOHUGHQ HOGH HGLOHQ PHQNXO VHUPD\H LUDWODU×Q×Q EH\DQ×QGD LQGLULP RUDQ×X\JXODQPD\DFDNW×U $\U×FD WLFDUL LüOHWPHOHUH GDKLO ND]DQo YH LUDWODU LoLQ LQGLULP RUDQ× X\JXODQPDV× V|] NRQXVX 56 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû GHùLOGLU 'LùHU WDUDIWDQ JHoLFL QFL PDGGHQLQ QXPDUDO× I×NUDV× X\DU×QFD LQFL PDGGHQLQ LNLQFL I×NUDV×Q×Q YH QXPDUDO× EHQWOHULQGH \D]×O× PHQNXO VHUPD\H LUDWODU×QGDQ WDULKLQGHQ LWLEDUHQ |GHPH\L \DSDQODUFD YHUJL WHYNLIDW× \DS×OPDNWD ROXS EX JHOLUOHULQ EH\DQ× YH EX JHOLUOHUH LQGLULP RUDQ×X\JXODQPDV×V|]NRQXVXGHùLOGLU \×O×QGD HOGH HGLOHQ ELU N×V×P PHQNXO VHUPD\H LUDG×Q×Q EH\DQ×QGD X\JXODQDFDN LQGLULP RUDQ× ROPDNWDG×U gWH \DQGDQ WXWDU× QH ROXUVD ROVXQ EH\DQ HGLOPH\HFHN RODQ PHQNXO VHUPD\H LUDWODU×Q×Q EH\DQ V×Q×U× RODQ 7/·OLN KDGGLQ KHVDE×QGD GLNNDWHDO×QPD\DFDù×WDELLGLU %LU WDNYLP \×O× LoLQGH HOGH HGLOHQ YH WRSODP× 7/·Q× DüPD\DQ WHYNLIDW YH LVWLVQD X\JXODPDV×QD NRQX ROPD\DQ PHQNXO VHUPD\H LUDWODU×LoLQGH\×OO×NEH\DQQDPHYHULOPH\HFHNWLU 9HUJL WHYNLIDW×QD WDEL WXWXOPXü PHQNXO VHUPD\HLUDWODU×LOHWHYNLIDWDWDELWXWXOPDP×üPHQNXO VHUPD\H LUDWODU×Q×Q ELUOLNWH HOGH HGLOPHVL KDOLQGH 7/·OLN KDGGLQ KHVDE×QGD WRSODP WXWDU GLNNDWHDO×QDFDNW×U E 7/ ¶Q× $üPDPDV× +DOLQGH %H\DQ (GLOPH\HFHN0HQNXO6HUPD\HúUDWODU× 7UNL\H·GH YHUJL NHVLQWLVLQH WDEL ROPD\DQ YHLVWLVQDX\JXODQPD\DQDüDù×GDEHOLUWLOHQPHQNXO VHUPD\H LUDWODU×Q×Q 7/ WXWDU× DüPDPDV× KDOLQGHEXLUDWODUEH\DQHGLOPH\HFHNWLU .×\×EDQNDF×O×ù×QGDQRIIVKRUHEDQNDF×O×N HOGHHGLOHQIDL]JHOLUOHUL WDULKLQGHQ |QFH LKUDo YH\D LNWLVDS HGLOHQ KLVVH VHQHWOHUL YH WDKYLOOHULQ YDGHVL JHOPHPLü NXSRQODU×Q×Q VDW×ü×QGDQ HOGH HGLOHQ bedeller. úüWLUDN KLVVHOHULQLQ VDKLEL DG×QD KHQ] WDKDNNXN HWPHPLü NDU SD\ODU×Q×Q GHYLU YH WHPOLNL NDUü×O×ù×QGDDO×QDQSDUDYHD\×QODU +HU oHüLW VHQHWOHULQ LVNRQWR HGLOPHVL NDUü×O×ù×QGDDO×QDQ×VNRQWREHGHOOHUL +HUQHYLDODFDNIDL]OHUL <XUW G×ü×QGDQ HOGH HGLOHQ GLùHU PHQNXO VHUPD\HLUDWODU× 7/ WXWDU ELU LVWLVQD ROPD\×S JHOLULQ EH\DQHGLOLSHGLOPH\HFHùLQH\|QHOLNWHVSLWWHGLNNDWH DO×QDFDN ELU KDGGLU %X KDG \XNDU×GD EHOLUWLOHQ JHOLUOHULQ KHU ELUL LoLQ D\U× D\U× X\JXODQPD\DFDN OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 'DUPNHOOHÀ\HWWH 7HYNLI \ROX\OD YHUJLOHQGLULOPLü PHQNXO VHUPD\H LUDWODU× LoLQ WXWDU× QH ROXUVD ROVXQ EH\DQQDPHYHULOPH\HFHNWLU 7UNL\H·GH WHYNLI \ROX\OD YHUJLOHQGLULOPHPLü PHQNXO VHUPD\H LUDWODU× PQIHULW EH\DQQDPH LOH EH\DQHGLOHFHNWLU 'LùHU.D]DQoYHúUDWODU 7DP0NHOOHÀ\HWWH 7DP PNHOOHI JHUoHN NLüLOHU LVWLVQD WXWDU×Q× JHoHQ GLùHU ND]DQo YH LUDWODU×Q× \×OO×N EH\DQQDPH LOH EH\DQ HWPHN ]RUXQGDG×UODU \×O×QD LOLüNLQ LVWLVQD WXWDU× GHùHU DUW×ü× ND]DQoODU× LoLQ 7/ DU×]LND]DQoODULoLQ7/·G×U %H\DQQDPH\H 'DKLO (GLOHFHN Gelirler $üDù×GDNL JHOLUOHU LoLQ LVWLVQD KDGOHUL LoLQGH NDODQN×V×PODU×KDULo\×OO×NEH\DQQDPHYHULOHFHNWLU *HUoHNXVXOGHYHUJLOHQGLULOHQWLFDULND]DQoODU %DVLWXVXOGHYHUJLOHQGLULOHQWLFDULND]DQoODU *HUoHNXVXOGHYHUJLOHQGLULOHQ]LUDLND]DQoODU 6HUEHVWPHVOHNND]DQoODU× 7HYNLI VXUHWL\OH YHUJLOHQGLULOPHPLü FUHWOHU 'LùHUFUHWOHUKDULo %LUGHQ ID]OD LüYHUHQGHQ DO×QDQ YH ELUGHQ VRQUDNLLüYHUHQGHQDO×QDQODU×QWRSODP×7/·Q× DüDQWHYNLIVXUHWL\OHYHUJLOHQGLULOPLüFUHWOHU 7HYNLI VXUHWL\OH YHUJLOHQGLULOPLü YH WRSODP× 7/·Q×DüDQJD\ULPHQNXOYHPHQNXOVHUPD\H LUDWODU× » Makaleler « ROXSEXJHOLUOHULQWRSODPWXWDU×GLNNDWHDO×QDFDNW×U 'DUPNHOOHÀ\HWWH 'DU PNHOOHI JHUoHN NLüLOHULQ WHYNLI VXUHWL\OH YHUJLOHQGLULOPHPLü GLùHU ND]DQo YH LUDWODU× LoLQ NOGFSJU CFZBOOBNF YHULOHFHNWLU %LUGHQ )D]OD *HOLU 8QVXUXQXQ%LU$UDGD(OGH(GLOPHVL ûX DQD NDGDU \DS×ODQ Do×NODPDODUGD JHQHO RODUDN EH\DQD WDELJHOLULQVDGHFHWHNJHOLUXQVXUXQGDQ ROXüWXùX YDUVD\×ODUDN EX JHOLUOHU LoLQ \×OO×N EH\DQQDPH YHULOLS YHULOPH\HFHùL NRQXVXQGDDo×NODPDODU\DS×OP×üW×U %XQXQOD ELUOLNWH ELU NLüLQLQ JHOLULQLQ ELUGHQ ID]OD JHOLU XQVXUXQGDQ ROXüPDV× PPNQGU %X GXUXPGD KDQJL JHOLUOHULQ EH\DQQDPH\H GDKLO HGLOHFHùLQH LOLüNLQ Do×NODPDODU L]OH\HQ E|OPOHUGH\HUDOPDNWDG×U 7DP0NHOOHÀ\HWWH <×OO×NEH\DQQDPH\HGDKLOHGLOPH JHOLULQQLWHOLùLQHYHWXWDU×QDEDùO×RODUDN GHùLüPHNWHGLU %D]× JHOLUOHU LoLQ WXWDU× QH ROXUVD ROVXQ EH\DQQDPH YHULOPHVL ]RUXQOX LNHQ ED]× JHOLUOHU WXWDU× QH ROXUVD ROVXQ EH\DQQDPH\H GDKLO HGLOPHPHNWHGLU %D]× JHOLUOHU LoLQLVHEHOLUOLNRüXOODUDEDN×ODUDNEH\DQQDPHYHULOLS YHULOPH\HFHùLQHNDUDUYHULOPHVLJHUHNPHNWHGLU 5 0QIHULWEH\DQQDPHGDUPNHOOHÀ\HWHWDELRODQODU×Q\×OO×NEH\DQQDPHLOHELOGLUPH\H PHFEXU ROPDG×NODU× ND]DQo YH LUDWODUGDQ YHUJLVL WHYNLI VXUHWL\OH DO×QPDP×ü RODQODU×Q ELOGLULOPHVLQHPDKVXVWXU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 7HYNLIDW YH LVWLVQD X\JXODPDV×QD NRQX ROPD\DQ YH 7/·Q× DüDQ JD\ULPHQNXO YH PHQNXOVHUPD\HLUDWODU× 'LùHU.D]DQoYHLUDWODUGD WDULKLQGHQ|QFHLKUDoYH\DLNWLVDS ROXQDQ PHQNXO N×\PHWOHULQ HOGHQ o×NDU×OPDV×QGDQ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 57 HOGH HGLOHQ GHùHU DUW×ü ND]DQoODU×QGDQ 7/ LVWLVQDV×Q×U×Q×DüDQGLùHUND]DQoYHLUDWODU %DQND YH DUDF× NXUXPODU×Q DUDF×O×N KL]PHWLQGHQID\GDODQ×OPDGDQWDULKLQGHQ VRQUD LKUDo HGLOHQ YH\D LNWLVDS ROXQDQ PHQNXO N×\PHWYHGLùHUVHUPD\HSL\DVDV×DUDoODU×Q×QHOGHQ o×NDU×OPDV×QGDQHOGHHGLOHQGHùHUDUW×üND]DQoODU× WDULKLQGHQ VRQUD LKUDo ROXQDQ (XURERQGODU×Q HOGHQ o×NDU×OPDV×QGDQ HOGH HGLOHQ GHùHUDUW×üND]DQoODU× 0HQNXO N×\PHW YH GLùHU VHUPD\H SL\DVDV× DUDoODU×Q×Q HOGHQ o×NDU×OPDV×QGDQ HOGH HGLOHQ ND]DQoODU KDULo GHùHU DUW×ü ND]DQoODU× LoLQ 7/ DUL]L ND]DQoODU LoLQ 7/ LVWLVQD V×Q×U×Q× DüDQGLùHUND]DQoYHLUDWODU %H\DQQDPH\H 'DKLO (GLOPH\HFHN Gelirler $üDù×GDNL JHOLUOHU LoLQ EH\DQQDPH YHULOPH\HFHNWLU *HUoHN XVXOGH YHUJLOHQGLULOPH\HQ ]LUDL ND]DQoODU 9HUJLNHVLQWLVLQHWDELWXWXOPXüRODQPHYGXDW faizleri. 9HUJL NHVLQWLVLQH WDEL WXWXOPXü RODQ |]HO ÀQDQV NXUXPODU×QFD NDU YH ]DUDUD NDW×OPD KHVDE× NDUü×O×ù×QGD|GHQHQNDUSD\ODU× 9HUJL NHVLQWLVLQH WDEL WXWXOPXü RODQ UHSR JHOLUOHUL 0HQNXO N×\PHWOHU \DW×U×P IRQODU×Q×Q NDW×OPD EHOJHOHULQH|GHQHQNDUSD\ODU× WDULKLQGHQ VRQUD LNWLVDS HGLOHQ WDPPNHOOHINXUXPODUDDLWú0.%·GHLüOHPJ|UHQYH ELU\×OGDQID]ODVUH\OHHOGHWXWXODQKLVVHVHQHWOHULQLQ HOGHQo×NDU×OPDV×QGDQHOGHHGLOHQND]DQoODU .XUXPODU×Q YH GDKD |QFHNL WDULKOHUGH VRQD HUHQ KHVDS G|QHPOHULQGH HOGH HWWLNOHULND]DQoODU×QGDù×W×P×GROD\×V×\ODHOGHHGLOHQ NDUSD\ODU× .XUXPODU×Q NDUODU×Q× VHUPD\H\H HNOHPHN VXUHWL\OH JHUoHNOHüWLUGLNOHUL NDU GDù×W×P LüOHPOHUL VRQXFXQGDHOGHHGLOHQNDUSD\ODU× .D]DQo YH LUDWODU×Q LVWLVQD KDGOHUL LoLQGH NDODQN×VP× 7RSODP× 7/·Q× DüPD\DQ WHYNLIDWD YH LVWLVQD X\JXODPDV×QD NRQX ROPD\DQ PHQNXO YH JD\ULPHQNXOVHUPD\HLUDWODU× 7HN LüYHUHQGHQ DO×QP×ü YH WHYNLI VXUHWL\OH YHUJLOHQGLULOPLüFUHWOHU %LUGHQ ID]OD LüYHUHQGHQ DO×QDQ YH ELUGHQ 58 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû VRQUDNLLüYHUHQGHQDO×QDQODU×QWRSODP×7/·Q× DüPD\DQWHYNLIVXUHWL\OHYHUJLOHQGLULOPLüFUHWOHU 7HYNLI VXUHWL\OH YHUJLOHQGLULOPLü YH WRSODP× 7/·Q× DüPD\DQ JD\ULPHQNXO YH PHQNXO VHUPD\HLUDWODU× 'LùHU JHOLUOHU GROD\×V×\OD \×OO×N EH\DQQDPH YHULOPHVL GXUXPXQGD GD EX JHOLUOHU \×OO×N EH\DQQDPH\HGDKLOHGLOPH\HFHNWLU 'DU0NHOOHÀ\HWWH 'DU PNHOOHÀ\HWWH KHU ELU JHOLU XQVXUX LWLEDUL\OH\DS×ODQDo×NODPDODUGLNNDWHDO×QDUDN\×OO×N EH\DQQDPH\HGDKLOHGLOHFHNJHOLUOHUEHOLUOHQHFHNWLU <×OO×N %H\DQQDPHQLQ 9HULOPHVL YH 9HUJLOHULQgGHQPHVL %LUWDNYLP\×O×QDDLWEH\DQQDPHL]OH\HQ\×O×Q 0DUWD\×Q×QEDü×QGDQ\LUPLEHüLQFLJQDNüDP×QD NDGDU JHOLULQ VDGHFH EDVLW XVXOGH WHVSLW HGLOHQ WLFDUv ND]DQoODUGDQ LEDUHW ROPDV× KDOLQGH L]OH\HQ \×O×Q ûXEDW D\×Q×Q EDü×QGDQ \LUPL EHüLQFL JQ DNüDP×QD NDGDU WDP PNHOOHÀ\HWWH YHUJL\L WDUKD \HWNLOLYHUJLGDLUHVLQHGDUPNHOOHÀ\HWWH7UNL\H·GH YHUJLPXKDWDE×PHYFXWVDRQXQ7UNL\H·GHRWXUGXùX \HULQ 7UNL\H·GH YHUJL PXKDWDE× \RNVD Lü\HULQLQ Lü\HUL ELUGHQ ID]OD LVH EX Lü\HUOHULQGHQ KHUKDQJL ELULVLQLQEXOXQGXùX\HUYHUJLGDLUHVLQHYHULOLU 7DNYLP \×O× LoLQGH PHPOHNHWL WHUN HGHQOHULQ EH\DQQDPHOHUL PHPOHNHWL WHUNH WDNDGGP HGHQ JQ|OPKDOLQGH|OPWDULKLQGHQLWLEDUHQD\ içinde verilir. ûXEDW D\× LoHULVLQGH YHULOPHVL JHUHNHQ EH\DQQDPH LOH ELOGLULOHQ JHOLU ]HULQGHQ WDKDNNXN HWWLULOHQ JHOLU YHUJLVL ûXEDW YH +D]LUDQ D\ODU×QGD 0DUW D\× LoHULVLQGH YHULOPHVL JHUHNHQ EH\DQQDPH LOH ELOGLULOHQ JHOLU ]HULQGHQ WDKDNNXN HWWLULOHQ JHOLU YHUJLVL0DUWYH7HPPX]D\ODU×QGDROPDN]HUHLNL HüLWWDNVLWWH|GHQLU .RQX\DúOLüNLQgUQHNOHU gUQHN 7DPPNHOOHI%D\DQ*oD\U×LüYHUHQGHQ FUHW JHOLUL HOGH HWPHNWH ROXS FUHWOHULQ WDPDP× WHYNLI\ROX\ODYHUJLOHQGLULOPLüEXOXQPDNWDG×U %LULQFLLúYHUHQGHQDOÕQDQFUHW øNLQFLLúYHUHQGHQDOÕQDQFUHW hoQFLúYHUHQGHQDOÕQDQFUHW 40.000 TL 20.000 TL 15.000 TL OCAK I×ü?=×I 2014 I×;Lëûj×°°{ ROVXQ ]DUDU HGLOPLü ROVD GDKL \×OO×N EH\DQQDPH LOH EH\DQ HGLOHFHNWLU %X \]GHQ PNHOOHI VHUEHVW PHVOHNND]DQF×7/QHGHQL\OHKHUKDONDUGD EH\DQQDPHYHULOHFHNWLU gUQHN 7DPPNHOOHI%D\%¶QLQWDPDP×]HULQGHQ WHYNLIDW \DS×OP×ü RODQ \×O× JHOLUOHUL DüDù×GDNL JLELGLU %LULQFL LüYHUHQGHQ DO×QDQ KDULo LNLQFL LüYHUHQGHQDO×QDQFUHWJHOLULLVH7/EH\DQ V×Q×U×Q×DüPDG×ù×QGDQFUHWJHOLUOHULEH\DQQDPH\H GDKLOHGLOPH\HFHNWLU 6HUEHVW PHVOHN ND]DQF× YH Lü\HUL NLUD JHOLUL WXWDU×Q×Q WRSODP× 7/ EH\DQ V×Q×U×Q× DüW×ù×QGDQ Lü\HUL NLUD JHOLUL EH\DQQDPH\H GDKLO HGLOHFHNWLU %LULQFLLúYHUHQGHQDOÕQDQFUHW øNLQFLLúYHUHQGHQDOÕQDQFUHW hoQFLúYHUHQGHQDOÕQDQFUHW øú\HULNLUDJHOLUL%UW 60.000 TL 10.000 TL 10.000 TL 20.000 TL %LOLQGLùL ]HUH WDP PNHOOHI JHUoHN NLüLOHU WHYNLI \ROX\OD YHUJLOHQGLULOPLü WHN LüYHUHQGHQ DO×QDQFUHWOHULLoLQ\×OO×NJHOLUYHUJLVLEH\DQQDPHVL YHUPH\HFHNOHUGLU %LUGHQ ID]OD LüYHUHQGHQ FUHW JHOLUL HOGH HGLOPHVL GXUXPXQGD ELUGHQ VRQUDNL LüYHUHQGHQDO×QDQFUHWOHULQWRSODP×Q×QJHOLUYHUJLVL WDULIHVLQLQLNLQFLJHOLUGLOLPLQGH\HUDODQWXWDU× \×O× JHOLUOHUL LoLQ 7/ DüPDV× KDOLQGH ELULQFL LüYHUHQGHQ DO×QDQ GD GDKLO ROPDN ]HUH FUHW JHOLUOHULQLQWDPDP×EH\DQHGLOHFHNWLU %D\ %·QLQ ELUGHQ VRQUDNL LüYHUHQGHQ DOG×ù× FUHWJHOLULRODQWRSODP×RODQ7/JHOLUYHUJLVL WDULIHVLQLQLNLQFLJHOLUGLOLPLQGH\HUDODQWXWDU× \×O× JHOLUOHUL LoLQ 7/ DüPDG×ù×QGDQ FUHW JHOLUOHULEH\DQHGLOPH\HFHNWLU %D\ %·QLQ WHYNLI VXUHWL\OH YHUJLOHQGLULOPLü Lü\HULNLUDJHOLULGH\×O×LoLQJHoHUOLRODQ 7/ EH\DQQDPH YHUPH V×Q×U×Q× DüPDG×ù×QGDQ EH\DQHGLOPH\HFHNWLU gUQHN 6HUEHVWPHVOHNHUEDE×%D\&·QLQVHUEHVW PHVOHN ND]DQF× \DQ×QGD WDPDP× WHYNLI \ROX\OD YHUJLOHQGLULOPLü LNL LüYHUHQGHQ FUHW JHOLUL LOH \LQH WDPDP× WHYNLI \ROX\OD YHUJLOHQGLULOPLü Lü\HUL NLUD JHOLULEXOXQPDNWDG×U 6HUEHVWPHVOHNND]DQFÕ %LULQFLLúYHUHQGHQDOÕQDQFUHW øNLQFLLúYHUHQGHQDOÕQDQFUHW øú\HULNLUDJHOLUL%UW 500.0000 TL 58.000 TL 21.000 TL 21.000 TL 6HUEHVW PHVOHN ND]DQoODU× WXWDU× QH ROXUVD OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « %LULQFLLüYHUHQGHQDO×QDQFUHWWRSODPDGDKLO HGLOPH\HFHNROXS·QFLYH·QFLüYHUHQGHQDO×QDQ FUHWOHUWRSODP×7/EH\DQV×Q×U×Q×DüW×ù×LoLQ 7/FUHWJHOLULQLQWDPDP×EH\DQHGLOHFHNWLU gUQHN %D\DQ ' \×O× JHOLUOHUL DüDù×GDNL JLELGLU hFUHW JHOLUOHULQLQ WDPDP× WHYNLI \ROX\OD YHUJLOHQGLULOPLüWLU %LULQFLLúYHUHQGHQDOÕQDQFUHW øNLQFLLúYHUHQGHQDOÕQDQFUHW hoQFLúYHUHQGHQDOÕQDQFUHW .RQXWNLUDJHOLUL 30.000 TL 25.000 TL 4.000 TL 5.000 TL %D\DQ ' ELUGHQ ID]OD LüYHUHQGHQ DOG×ù× FUHWJHOLULQLQ\DQ×V×UDPHVNHQJHOLULHOGHHWPLüWLU %H\DQQDPH YHULOLS YHULOPH\HFHùL |QFHOLNOH FUHW JHOLUOHULGLNNDWHDO×QDUDNGHùHUOHQGLULOHFHNWLU hFUHWJHOLUOHULLOHLOJLOLRODUDNELULQFLLüYHUHQGHQ DO×QDQ FUHW KDULo LNLQFL YH oQF LüYHUHQGHQ DO×QDQFUHWOHULQWRSODP×7/EH\DQV×Q×U×Q× DüW×ù× LoLQ ELULQFL LüYHUHQGHQ DO×QDQ FUHWWH GDKLO ROPDN ]HUH FUHW JHOLUOHULQLQ WDPDP× EH\DQ HGLOHFHNWLU .RQXW NLUD JHOLULQGHQ 7/ LVWLVQD WXWDU× GüOHFHN ROXS NDODQ WXWDU JD\ULPHQNXO VHUPD\HLUDG×RODUDNEH\DQQDPH\HGDKLOHGLOHFHNWLU gUQHN %D\ (·QLQ \×O× JHOLUOHUL DüDù×GDNL JLEL ROXS FUHW JHOLUOHUL LOH Lü\HUL NLUD JHOLUOHUL WHYNLI \ROX\ODYHUJLOHQGLULOPLüWLU %LULQFLLúYHUHQGHQDOÕQDQFUHW øNLQFLLúYHUHQGHQDOÕQDQFUHW .RQXWNLUDJHOLUL øú\HULNLUDJHOLUL%UW 40.000 TL 7.000 TL 15.000 TL 19.000 TL úNLQFL LüYHUHQGHQ DO×QDQ FUHW 7/ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 59 EH\DQ V×Q×U×Q× DüPDG×ù×QGDQ FUHW JHOLUOHUL EH\DQ HGLOPH\HFHNWLU 0HVNHQ NLUD JHOLULQGHQ 7/ LVWLVQD GüOGNWHQVRQUDNDODQWXWDUKHUKDONDUGDEH\DQ HGLOHFHNWLU .RQXW YH Lü\HUL NLUD JHOLUL WRSODP× 7/ EH\DQ KDGGLQL DüW×ù×QGDQ WHYNLIDWD WDEL WXWXOPXü RODQ Lü\HUL NLUD JHOLUL GH NRQXW NLUD JHOLUL LOH ELUOLNWH EH\DQHGLOHFHNKHVDSODQDQYHUJLGHQWHYNLI\ROX\OD DO×QDQYHUJLOHUPDKVXSHGLOHFHNWLU gUQHN %D\ * \×O×QGD WDPDP× WHYNLI \ROX\OD YHUJLOHQGLULOPLü Lü\HUL NLUD JHOLUL PHYGXDW IDL]L LOH ELUOLNWHNRQXWNLUDJHOLULHOGHHWPLüWLU øú\HULNLUDJHOLUL%UW .RQXWNLUDJHOLUL 0HYGXDWIDL]L 18.000 TL 6.000 TL 10.000 TL 0HYGXDWIDL]LJHOLUL*HOLU9HUJLVL.DQXQXQXQ *HoLFL ·QFL PDGGHVLQGH \DS×ODQ G]HQOHPHOHU X\DU×QFD EH\DQ G×ü× ROGXùXQGDQ EH\DQ HGLOPH\HFHNWLU .RQXW NLUD JHOLULQGHQ 7/ LVWLVQD GüOHFHN ROXS NDODQ WXWDU KHU KDONDUGD EH\DQ HGLOHFHNWLU úü\HUL NLUD JHOLUL LVH HOGH HGLOHQ JD\ULPHQNXO VHUPD\H LUDG× WRSODP× 7/·OLN EH\DQ V×Q×U×Q× DüPDG×ù×QGDQEH\DQQDPH\HGDKLOHGLOPH\HFHNWLU gUQHN %D\ (·QLQ \×O× JHOLUOHUL DüDù×GDNL JLEL ROXS FUHW JHOLUOHUL LOH Lü\HUL NLUD JHOLUOHUL WHYNLI \ROX\ODYHUJLOHQGLULOPLüWLU $QFDN V|] NRQXVX LVWLVQDGDQ 5JDBSJ ]LUDL YH\D PHVOHNL ND]DQF×Q× \×OO×N EH\DQQDPH LOH ELOGLUPHN PHFEXUL\HWLQGHRODQODUID\GDODQDPD]ODU.RQXWNLUD JHOLUOHULQGH WHYNLIDW X\JXODPDV×GD ROPDG×ù×QGDQ V|] NRQXVX LUDW×Q EH\DQ HGLOLS HGLOPH\HFHùL KXVXVXQGD *9.·Q×Q G PDGGHVLQH EDN×OPDV× JHUHNPHNWHGLU0H]NXU PDGGH X\DU×QFD WRSODP× 7/·Q× DüPD\DQ WHYNLIDWD YH LVWLVQD X\JXODPDV×QD NRQX ROPD\DQ PHQNXO YH JD\ULPHQNXO VHUPD\H LUDWODU× EH\DQQDPH\H GDKLO HGLOPH\HFHNWLU$QFDN%D\(QLQHOGHHWWLùLWXWDU 7/EXV×Q×U×Q]HULQGHROGXùXLoLQ%D\( NRQXWNLUDJHOLULYHWLFDULND]DQF×Q×QWDPDP×Q×\×OO×N EH\DQQDPHLOHEH\DQHGHFHNWLU 6RQXo <D]×P×]×Q JLULü E|OPQGH GH EHOLUWLOGLùL ]HUH 7UN 9HUJL 6LVWHPL EH\DQ XVXOQH GD\DQPDNWDG×U %LUoRN ONHGH GH X\JXODQPDNWD RODQEH\DQHVDV×QGDVLVWHPLQ|]QPNHOOHÁHULQ PXKWHOLI ND\QDNODUGDQ HOGH HWWLNOHUL ND]DQo YH LUDWODU×ELUDUD\DJHWLUPHNVXUHWL\OHPDOL\HLGDUHVLQH ELOGLUPHOHULROXüWXUPDNWDG×U 0NHOOHÁHULQ EH\DQQDPH YHUPHN VXUHWL\OH ELOGLUGLùLND]DQoYHLUDWODUDYHUJLLGDUHVLWDUDI×QGDQ NDQXQODUGD EHOLUWLOHQ |OoOHU X\JXODQPDN VXUHWL\OH |GHQHFHN YHUJL KHVDSODQPDNWDG×U %X \]GHQ YHUJL ND\×S YH NDoDù×Q×Q DVJDUL\H LQGLULOHELOPHVL Do×V×QGDQ PNHOOHÁHULQ EH\DQODU×Q×Q GRùUX ROPDV× oRN|QHPOLGLU%XGDPNHOOHÁHULQYHUJLNDQXQODU×QD YH X\JXODPDODU×QD QIX] HGHELOPHVL LOH PPNQ RODELOHFHNWLU .D\QDNoD VD\×O×*HOLU9HUJLVL.DQXQX 6D\×O× %D]× .DQXQODUGD 'HùLüLNOLN <DS×OPDV× +DNN×QGD .DQXQ 7LFDUL.D]DQo .RQXWNLUDJHOLUL 10.000 TL 2.000 TL %DVLW XVXOGH YHUJLOHQGLULOHQ WLFDUL ND]DQoODU LOH JHUoHN XVXOGH YHUJLOHQGLULOHQ WLFDUL ND]DQoODU WXWDU×QHROXUVDROVXQ]DUDUHGLOPLüROVDGDKL\×OO×N EH\DQQDPH LOH EH\DQ HGLOHFHNWLU %X oHUoHYHGH %D\ ( 7/ WXWDU×QGDNL WLFDUL ND]DQF×Q× KHU KDONDUGDEH\DQHGHFHNWLU *HOLU9HUJLVL.DQXQX·QXQ·LQFLPDGGHVLQH J|UHµ%LQDODU×QPHVNHQRODUDNNLUD\DYHULOPHVLQGHQ ELU WDNYLP \×O× LoLQGH HOGH HGLOHQ KDV×ODW×Q 5-µTJ JHOLU YHUJLVLQGHQ PVWHVQDG×Uµ 'HQLOPLüWLU 60 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 6D\×O×%D]×.DQXQODUGD'HùLüLNOLN<DS×OPDV×9H9DN×ÁDUD 9HUJL0XDÀ\HWL7DQ×QPDV×+DNN×QGD.DQXQ 6HUL1R·OX*HOLU9HUJLVL*HQHO7HEOLùL 6HUL1R·OX*HOLU9HUJLVL*HQHO7HEOLùL 6HUL1R·OX*HOLU9HUJLVL*HQHO7HEOLùL %H\DQQDPH ']HQOHPH .×ODYX]X 0DOL\H %DNDQO×ù× +HVDS 8]PDQODU×'HUQHùL 2QXU *g.0HKPHW 'LUL*HOLULQ 7RSODQPDV× YH %H\DQ×9HUJL 5DSRUX60DUWV OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « Vergi Mahremiyetinin Sınırları ve Açıklanabilir Bilgiler &HQN&$1$/ ú]PLUdLùOL9HUJL'DLUHVL0GU *LULü 9HUJL PDKUHPL\HWLLVPLQGHQ GH DQODü×ODFDù× ]HUH YHUJL PNHOOHÁHULQH LOLüNLQ ELOJLOHULQ oQF NLüLOHUH Do×NODQPDV× \DVDù×G×U0NHOOHÁHULQ YHUJLOHQGLULOPH LOH LOJLOL ELOJLOHULQLQ KHUKDQJL ELU V×Q×UODPD JHWLULOPHNVL]LQ LIüD HGLOPHVL 9HUJL 8VXO .DQXQXQXQ PDGGHVL JHUHùLQFH \DVDNODQP×üW×U 9HUJLOHQGLUPH LOH PNHOOHÁHULQ WLFDUL V×UODU×Q×Q ELU N×VP× GD RUWD\D o×NPDNWDG×U%X V×UODU×Q oQF NLüLOHUH YHULOPHVL JYHQOL ELU RUWDPGD Lü \DSDQ \D GD\DSPDNLVWH\HQPNHOOHÁHULGHHOEHWWHUDKDWV×] HGHFHNWLU%X\]GHQ·OL\×OODUGDQEHULEX\DVDN YHUJLOHQGLUPH LOH LOJLOL XVXOOHUL Do×NOD\DQ 98.·GD \HULQL DOP×ü YH KDOHQ JHoHUOLOLùLQL DNWLI RODUDN NRUX\DQELUG]HQOHPHGLU $QFDN KHU QH NDGDU PNHOOHÁHULQ Lü KD\DWODU×QDHWNLHGHFHNYHUJLV×UODU×Q×QDo×NODQPDV× \DVDNODQP×üVD GD YHUJL ELU NDPX DODFDù× ROGXùX LoLQWDKVLOLLoLQGHELUWDN×P|QOHPOHUDO×QP×üW×U VD\×O× \DVD LOH JHWLULOHQ KNP JHUHùL YHUJL PNHOOHÁHULQLQJHUHNJHOLUYHUJLVLJHUHNVHVHUPD\H üLUNHWOHULQLQ LOJLOL \×OODUGD YHUPLü ROGXNODU× \×OO×N EH\DQQDPHOHULQGHNL YHUJL PDWUDKODU×Q×Q LODQ HGLOPHVL YHUJL PDKUHPL\HWLQLQ V×Q×UODU× G×ü×QGD NDODQELUX\JXODPDG×U%XYHEXQDEHQ]HUELUWDN×P X\JXODPDODU×QWHPHOLQGHNLQHGHQDPPHDODFDù×Q×Q JYHQFHDOW×QDDO×QPDV×QGDQLEDUHWWLU 0DKUHPL\HWNDSVDP×QDJLUHQNLüLOHUNXUXPODU YH EX NDSVDPGD \DS×S \DSDPD\DFDù× EHOOL RODQ LüOHPOHU 98.·XQ YH GHYDP HGHQ PDGGHOHULQGH OCAK I×ü?=×I 2014 I×;Lëûj×°°{ YH oHüLWOL WHEOLùOHUGH Do×NODQP×ü ROPDV×QD UDùPHQ KDOHQ ED]× ELOJLOHULQ oQF NLüLOHUH Do×NODQPDV× NRQXVXQGD WHUHGGWOHU ROXüPDNWDG×UhoQF NLüLOHULQGHYHUJLLGDUHVLQGHQLVWH\HELOHFHùLELOJLOHULQ V×Q×U×Q×Q QH ROGXùXQX WDP RODUDN ELOLQPHPHVL QHGHQL\OH úGDUHOHUGH ]RU GXUXPGD NDOPDNWDG×U %X VD\×P×]GD YHUJL PDKUHPL\HWL V×Q×UODU× YH Do×NODQDELOLU ELOJLOHULQ QHOHU ROGXùXQX D\U×QW×ODU×\OD Do×NODPD\DoDO×üDFDù×] 9HUJL0DKUHPL\HWL9H.DSVDP×QGDNLOHU 0DKUHPL\HW.DSVDP×QD*LUHQ%LOJLQLQ 1LWHOLNOHUL 98.·XQ PDGGHVLQGH \D]×O× KNP JHUHùL PNHOOHÀQYHPNHOOHÁHLOJLOLNLPVHOHULQüDK×VODU×QD PXDPHOH YH KHVDS GXUXPODU×QD LüOHULQH LüOHWPHOHULQH VHUYHWOHULQH YH\D PHVOHNOHULQH PWHDOOLNROPDN]HUH|ùUHQGLNOHULV×UODU×YH\DJL]OL NDOPDV× OD]×P JHOHQ GLùHU KXVXVODU×Q Do×NODQPDV× \DVDNODQP×üW×U$QFDNELUELOJLQLQYHUJLPDKUHPL\HWL NDSVDP×QD JLUHELOPHVL LoLQ ELU WDN×P |]HOOLNOHUH VDKLS ROPDV× JHUHNPHNWHGLU%X |]HOOLNOHU ü|\OH V×UDODQDELOLU $o×NODQPDV×\DVDNRODQV×UODU×QPHPXUODU×Q J|UHYOHULGROD\×V×\OD|ùUHQLOPLüROPDV× gùUHQLOHQüH\LQPNHOOHÀQNHQGLVLYHüDKV× LOHLOJLOLROPDV× 6×UODU×QREMHNWLIRODUDNV×UQLWHOLùLQGHROPDV× 6×UODU×Q REMHNWLI RODUDN V×U QLWHOLùLQGH ROXS ROPDG×ù×Q×Q EHOLUOHQPHVL LoLQ PXWODND |ùUHQLOHQ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 61 ELOJLOHULQ PXWODND üDK×VODU×QD PXDPHOH YH KHVDS GXUXPODU×QD LüOHULQH LüOHWPHOHULQH VHUYHWOHULQH YH\DPHVOHNOHULQHDLWROXSROPDG×ù×Q×QDUDüW×U×OPDV× YHEXQDJ|UHNDUDUYHULOPHVLJHUHNPHNWHGLU 0DKUHPL\HW.DSVDP×QD*LUHQOHU 9HUJL PXDPHOHOHUL YH LQFHOHPHOHUL LOH XùUDüDQPHPXUODU VD\×O× .DQXQXQ ·LQFL PDGGHVL\OH GHùLüHQ EHQW 9HUJL PDKNHPHOHUL E|OJH LGDUH PDKNHPHOHULYH'DQ×üWD\·GDJ|UHYOLRODQODU 9HUJL NDQXQODU×QD J|UH NXUXODQ NRPLV\RQODUDLüWLUDNHGHQOHU 9HUJLLüOHULQGHNXOODQ×ODQELOLUNLüLOHU 'LNNDW HGLOPHVL JHUHNHQ QRNWDODUGDQ ELU WDQHVL GH \DVDN NDSVDP×QD JLUHQ NLüLOHULQ J|UHYOHULQGHQ D\U×OP×ü ROVDODU GDKL EX \DVDù×Q GHYDP HGHFHùLGLU gUQHùLQ QO ELU VDQDWo×Q×Q VDKWHIDWXUDNXOODQ×P×QGDQND\QDNODQDQGDYDV×QGD YHUJL PDKNHPHVLQGH J|UHYOL \D]×F× EX |ùUHQGLùL ELOJL\L Do×NOD\DPD]$QFDN D\Q× NLüL GXUXPX PDJD]LQ SURJUDPODU×QGDQ GX\PXü IDNDW KHQ] GDYD J|UOPHPLüVH NRQX KDNN×QGD NRQXüPDV× YHUJLPDKUHPL\HWLQLLKODOVD\×OPD] $\U×FD NDPX J|UHYOLOHULQFH \DS×ODQ DGOv YH LGDUvVRUXüWXUPDODULOHLOJLOLRODUDNWDOHSHGLOHQELOJL YHEHOJHOHULOHEDQNDODUD\DSDFDNODU×YHUJLWDKVLOLQH \|QHOLN ELOJLOHU YHULOHELOLU %X ELOJLOHULQ YHULOPHVLQH LOLüNLQ XVXO YH HVDVODU 0DOL\H %DNDQO×ù×QFD EHOLUOHQHFHùL Do×NODQP×üW×U%X GXUXPD ELU |UQHN YHUHOLP%LU YHUJL LQFHOHPH HOHPDQ×Q×Q PNHOOHI KDNN×QGD G]HQOHPLü ROGXùX YHUJL LQFHOHPH UDSRUXQXQ DGOL YH LGDUL VRUXüWXUPDODU KDULFLQGH |UQHùLQ7LFDUHW2GDV×QDYHULOPHVLYHUJLPDKUHPL\HWL NDSVDP×QGDG×U%X UDSRU RGD\D ELOJL PDKL\HWLQGH YHULOHPH]*HOLUOHU*HQHO0GUOùQQ WDULK YH VD\×O× PXNWH]DV×$QFDN PNHOOHÀQ NHQGLGRV\DV×LoHULVLQGH\HUDODQPNHOOHÀ\HWOHLOJLOL EHOJHOHULKDNN×QGDELOJLDOPDV×\DGDEXEHOJHOHULQL 62 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ELU |UQHNOHULQL LVWHPH KDNN× PHYFXWWXUgUQHùLQ PNHOOHÀQYHUJLERUFX\RNWXU\D]×V×WDOHSHWPHVL <LQH EHQ]HU üHNLOGH PNHOOHÀQ NHQGL WDUK GRV\DV×QGDNL YHUJL LQFHOHPH UDSRUXQXQ EDüND ELU PNHOOHÀQ LIDGHOHUL YH PDKUHPL\HWH JLUPHPHVL üDUW×\OD YHULOHELOLU$QFDN EDüND NLüL \D GD NXUXPODU×QYHUPLüROGXNODU×EH\DQODUKDNN×QGDELOJL EXOXQPDPDN ND\G×\OD PNHOOHÀQ NHQGLVL LOH LOJLOL E|OPOHUPDKUHPL\HWNDSVDP×QGDGHùLOGLU %X KXVXVWD WDP RODUDN YHUJL PDKUHPL\HWL WDQ×P× LoHULVLQH JLUPHVH ELOH \XNDU×GD PDGGH KDOLQGHVD\×ODQNLüLOHULQED]×NLPVHOHULQ|]HOLüOHULQL GDKL ROVD \DSDPD\DFDù× KNP GROD\O× RODUDN PDKUHPL\HWNDSVDP×QDJLUPHNWHGLUdQNEXNLüLOHU J|UHYOHULJHUHùLPNHOOHÀQJHUHNNHQGLVLQHJHUHNVH WLFDUL KD\DW×QD LOLüNLQ ELOJLOHUL J|UHYOHUL JHUHùL |ùUHQPLü GXUXPGD EXOXQPDNWDG×U0NHOOHÁHULQ |]HOLüOHULQL\DSDPD\DFDNRODQODU98.·XQ´\DVDNODUµ EDüO×NO×PDGGHVLQGHWHNWHNVD\×OP×üW×U%XQDJ|UH \XNDU×GDJUXSKDOLQGHVD\×O×NLPVHOHU D .HQGLOHULQH QLüDQO×ODU×QD YH ERüDQP×ü ROVDODUELOHHüOHULQH E.DQYH\DV×KUvXVXOYHIUXXQDHYODWO×ù×QD YH\DNHQGLVLQLHYODWHGLQHQH\DKXWNDQK×V×PO×ù×QGD oQF %X GHUHFH GDKLO V×KUL K×V×PO×NWD EX K×V×PO×ù×PH\GDQDJHWLUHQHYOHQPHRUWDGDQNDONP×ü ROVDELOHoQF%XGHUHFHGDKLOGHUHFH\HNDGDU RODQFLYDUK×V×PODU×QD F .DQXQL WHPVLOFLVL YH\D YHNLOL EXOXQGXNODU× NLPVHOHUH $LW YHUJL LQFHOHPH YH WDNGLU LüOHUL\OH XùUDüDPD]ODU 9HUJL PXDPHOHOHUL YH LQFHOHPHOHUL LOH YHUJLPDKNHPHOHULE|OJHLGDUHPDKNHPHOHULYH 'DQ×üWD\GD J|UHYOL RODQODU PNHOOHÁHULQ YHUJL NDQXQODU×Q×Q X\JXODQPDV× LOH LOJLOL KHVDS \D]× YHVDLU|]HOLüOHULQLFUHWVL]GHROVD\DSDPD]ODU $QFDN VD\×ODQODUGDQ VDGHFH NRPLV\RQODUD LüWLUDN HGHQOHU LOH ELOLUNLüLOHU PNHOOHÁHULQ |]HO LüOHULQL \DSDELOLUOHU gUQHN 9HUJL GDLUHVLQGH J|UHYOL PHPXU EDEDV×Q×Q|]HOLüOHUL\OHXùUDü×UVD98.YH7&. PDGGH X\DU×QFD FH]DODQG×U×O×U$QFDN ]DWHQ LQFHOHPH\HWNLVLEXOXQDQYHUJLGHQHWPHQLEDEDV×QD DLWLQFHOHPHLüLQL\DSDUVDLQFHOHPHLSWDOHGLOLUDQFDN YHUJLGHQHWPHQLFH]DDOPD] gUQHN 7DNGLU NRPLV\RQXQGD J|UHYOL RODQ WLFDUHWVDQD\LRGDV×QGDQJHOHQüDK×VNDUGHüLQHDLW WDNGLU LüLQL \DSDPD]$NVL KDOGH 98. PDGGH X\DU×QFDFH]DYHULOLU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 0NHOOHÁHULQ YHUJL OHYKDODU×Q× Lü\HUOHULQH DVPDODU× 0NHOOHÁHULQ YHUJL WDUK×QD HVDV RODQ EH\DQODU×Q×QNHVLQOHüHQYHUJLYHFH]DODU×LOHYDGHVL JHoWLùL KDOGH |GHQPHPLü EXOXQDQ YHUJL YH FH]D PLNWDUODU×Q×Q0DOL\H%DNDQO×ù×QFDDo×NODQPDV× 6DKWHEHOJHG]HQOHPHYH\DNXOODQPDGDQ GROD\× KDNODU×QGD 9ú5 EXOXQDQODU×Q PHVOHN NXUXOXüODU×QDPDOLPüDYLURGDODU×QDELOGLULOPHVL .DPX J|UHYOLOHULQFH \DS×ODQ DGOL YH LGDUL VRUXüWXUPDODU LOH LOJLOL RODUDN WDOHS HGLOHQ ELOJL YH EHOJHOHU %DQNDODUD \DSDFDNODU× YHUJL WDKVLODW×QD \|QHOLNELOJLOHU +DNN×QGD .DQXQ LOH NXUXODQ YH 'HYOHW 3ODQODPD 7HüNLODW×Q×Q.RRUGLQDV\RQXDOW×QGDIDDOL\HWJ|VWHUHQ NDON×QPD DMDQVODU×Q×Q LüOHY YH IDDOL\HWOHULQLQ HWNLQ YHYHULPOLELUüHNLOGH\UWOHUHNDMDQVODU×QNXUXP YH NXUXOXüODU×Q Lü YH LüOHPOHULQL NROD\ODüW×UPDV× YH GHVWHNVDùODPDV×DMDQVODU×QV|]NRQXVXNXUXPYH NXUXOXüODUOD\DN×QELULüELUOLùLLoHULVLQGHoDO×üPDV×QD EXoHUoHYHGHLKWL\DoGX\GXùXELOJLYHEHOJHOHULLOJLOL NXUXP YH NXUXOXüODUGDQ ]DPDQ×QGD YH WDP RODUDN VDùODPDV×QDEDùO×G×U VD\×O× .DQXQ DMDQVODU×Q LüOHYOHULQL HWNLOL YH YHULPOL RODUDN \HULQH JHWLUHELOPHVLLoLQ PHUNH]L G]H\GH LOJLOL NXUXP YH NXUXOXüODUOD LüELUOLùL YH NRRUGLQDV\RQXQ VDùODQPDV×QD |]HO ELU |QHP YHUPLü YH ´%LOJL 7RSODPDµ EDüO×NO× ·QF× PDGGHVLQGH´$MDQVJ|UHYOHULNDSVDP×QGDJHUHNOL J|UGù ELOJLOHUL NXUXP YH NXUXOXüODUGDQ LVWHPH\H \HWNLOLGLU.HQGLOHULQGHQ ELOJL LVWHQLOHQOHU EX ELOJLOHUL ]DPDQ×QGD YHUPHNOH \NPOGUµ KNP \HU DOP×üW×U %X QHGHQOH NDPX KL]PHWL J|UHQ NDON×QPD DMDQVODU×QD KDNN×QGD ELOJL LVWHQHQ PNHOOHÁHULQ YHUJL OHYKDV×QGD EXOXQDQ ELOJLOHUOH LNDPHWJDK DGUHVOHUL YH KDOHQ PNHOOHI ROXS ROPDG×NODU× KXVXVODU×Q×QELOGLULOPHVLYHUJLPDKUHPL\HWLQLQLKODOL VD\×OPD\DFDNW×U » Makaleler « 9HUJL PDKUHPL\HWLQL LKODO HWPH\HFHN Do×NODPDODU 0NHOOHÁHUOH LOJLOL YHUJLVHO ELOJLOHULQ KHU QH NDGDUDo×NODQPDV×\DVDNLVHGHYHUJLJYHQOLùLQLQ VDùODQPDV×Do×V×QGDQNDQXQPHWQLQHED]×ELOJLOHULQ Do×NODQPDV×Q×Q PDKUHPL\HWL LKODO DQODP×QD JHOPHGLùLEHOLUWLOPLüWLU%XDo×NODPDODUüXQODUG×U dHüLWOL úGDUHOHUFH úVWHQHQ %LOJLOHULQ 'XUXPX $GOL YH úGDUL 6RUXüWXUPDODU LOH úFUD 0GUONOHULQFHúVWHQHQ%LOJLOHU 7UNL\HúVWDWLVWLN.XUXPX3HUVRQHOLQLQ $GOL YH LGDUL VRUXüWXUPDODU LOH LOJLOL YHUJL LGDUHVLQGH EXOXQDQ ELOJLOHU Do×NODQDELOPHNWHGLU <DSW×ù×$QNHWdDO×üPDODU× 5HVPL úVWDWLVWLN 3URJUDP× NDSVDP×QGD $QFDN LFUD PGUONOHULQLQ LVWHPLü ROGXNODU× 7UNL\HúVWDWLVWLN.XUXPX7hú. ELOJLOHUGHQ ED]×ODU× YHUJL WDQ×W×P NDUW× VDKLEL SHUVRQHOH PDKUHPL\HWL LoHULVLQH DO×QP×ü .DPXKL]PHWLJ|UHQNDON×QPD 9HUJL 8VXO .DQXQX·QXQ ·LQFL ROPDV×QD UDùPHQ EX GDLUHOHULQ DMDQVODU×QDKDNN×QGDELOJLLVWHQHQ PDGGHVL KNPOHUL GH J|] YHUJL LGDUHOHULQGHQHN PNHOOHÁHULQYHUJLOHYKDV×QGDEXOXQDQ ELU oDO×üPD \DS×OPDV×QD ELOJLOHUOHLNDPHWJDKDGUHVOHULYHKDOHQ |QQGH EXOXQGXUXODUDN 5HVPL JHUHN ROPDGDQ PNHOOHÀQ PNHOOHIROXSROPDG×NODU×KXVXVODU×Q×Q úVWDWLVWLN 3URJUDP× NDSVDP×QGD GRV\DODU×QGD EXOXQDQ PHYFXW ELOGLULOPHVLYHUJLPDKUHPL\HWLQLQLKODOL X\JXODQDQ DQNHW oDO×üPDODU× VD\×OPD\DFDNW×U V×UDV×QGD Lü\HUOHUL LOH LOJLOL ELOJL YH EHOJHOHUH GD\DO× RODUDN RODUDN IDDO JD\UL IDDO WHUN JLEL PNHOOHÀQ LüLLü\HUL DGUHVLYHUJL GXUXPODU× LOH R Lü\HULQH DLW PDOL PDWUDKODU× JLEL ELOJLOHULQ ELOGLULOPHVLJHUHNPHNWHGLU$QFDN|]HOOLNOH0(51ú6 PüDYLU PXKDVHEHFL ELOJLOHUL YH\D \×OO×N NXUXPODU DGUHV ND\×W VLVWHPLQLQ LüOHUOLN ND]DQPDV× LOH \×OO×NJHOLUYHUJLVLEH\DQQDPHVLQLYHUHQNLüLKDNN×QGD ELUOLNWH PNHOOHÁHULQ LNDPHWJDK DGUHVOHULQLQ LOJLOL ELOJL HGLQLOPHVL GXUXPXQGD oDO×üPDQ×Q GDKD NXUXPODUFD NHQGL VLVWHPOHULQGHQ WHPLQ HWPHOHUL VDùO×NO× \U\HELOHFHùLQGHQ EDKLVOH7hú. NLPOLN JHUHNPHNWHGLU<DUJ× RUJDQODU×Q×Q LVWHPLü ROGXùX NDUW×QD VDKLS SHUVRQHOH V|] NRQXVX oDO×üPDODU NDSVDP×QGD PNHOOHÁHULQ Lü\HUOHUL LOH LOJLOL RODUDN ELOJLOHULQYHULOHFHùLWDELLGLU IDDO JD\UL IDDO WHUN JLEL GXUXPODU LOH R Lü\HUOHULQH .DON×QPD$MDQVODU×7DUDI×QGDQúVWHQHQ DLW PDOL PüDYLUPXKDVHEHFL ELOJLOHULQLQ YH\D \×OO×N JHOLU\×OO×NNXUXPODUYHUJLVLEH\DQQDPHVLQLYHUHQNLüL %LOJLOHU WDULKOL YH VD\×O× 5HVPL KDNN×QGDNLELOJLOHULQYHULOPHVLYHUJLPDKUHPL\HWLQLQ *D]HWH·GH \D\×PODQDQ VD\×O× .DON×QPD LKOkOL DQODP×QD JHOPH\HFHùLQGHQ V|] NRQXVX $MDQVODU×Q×Q.XUXOXüX.RRUGLQDV\RQXYH*|UHYOHUL ELOJLOHULQYHULOHELOHFHNWLU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 63 0NHOOHI 9HNLOOHUL 7DUDI×QGDQ úVWHQHQ %LOJLYH%HOJHOHU 0NHOOHÁHULQ DYXNDWODU× WDUDI×QGDQ WDOHS HGLOHQ ELOJL YH EHOJHOHULQ NHQGL PYHNNLOL LOH \DSW×ù× YHNDOHW V|]OHüPHVLQGH PYHNNLOOHUL DG×QD YHUJL GDLUHVLQGHQ ELOJL YH EHOJH DOPDV× \|QQGH NHQGLOHULQH \HWNL YHULOPLü ROPDV× YH EX YHNDOHW V|]OHüPHVLQLQYHUJLGDLUHVLQHVXQXOPDV×NRüXOX\OD YHNLO WD\LQ HGLOHQ DYXNDWODU×Q EX ELOJL YH EHOJHOHUL DODELOPHOHULPPNQROPDNODELUOLNWHPNHOOHÁHULQ DYXNDWODU× WDUDI×QGDQ WDUK GRV\DV× YHYH\D WDNLS GRV\DV×Q×QLQFHOHQPHVLWHWNLNHGLOPHVLLVHPPNQ EXOXQPDPDNWDG×U .DPX +L]PHWL 9HUHQ .XUXOXüODUFD úVWHQHQ%LOJLOHU .DPX KL]PHWL YHUHQ WP JHUoHN YH W]HO NLüLOHU 60002 72%%7LFDUHW 2GDV× (VQDI YH 6DQDWNkUODU 2GDV× hQLYHUVLWHOHU YE WDUDI×QGDQ WDOHS HGLOHQ ELOJLOHUH LOLüNLQ RODUDN KDNN×QGD ELOJL LVWHQHQ PNHOOHÁHULQ YHUJL OHYKDV×QGD EXOXQDQ ELOJLOHULLNDPHWJDK DGUHVL YH KDOHQ PNHOOHI ROXS ROPDG×ù× KXVXVODU×Q×Q ELOGLULOPHVL YHUJL PDKUHPL\HWLQLQ LKOkOL DQODP×QD JHOPH\HFHùLQGHQ 9HUJL 8VXO .DQXQX·QXQ ·LQFL PDGGHVL KNPOHUL GH J|] |QQGH EXOXQGXUXODUDN V|] NRQXVX ELOJLOHULQYHULOHELOHFHùLDQFDNJD\ULVDÀLüKDV×ODW× \×OO×N DO×ü YH VDW×ü WXWDU× ELOJLOHULQLQ YHULOPHVL YHUJL PDKUHPL\HWLQLQ LKOkOL VD\×ODFDù×QGDQ YHULOPHVL PPNQ EXOXQPDPDNOD ELUOLNWH KDNN×QGD ELOJL WDOHS HGLOHQ PNHOOHÁHULQ PXYDIDNDWLQLQ DO×QPDV× GXUXPXQGDV|]NRQXVXELOJLOHULQYHULOHELOHFHNWLU +DNHP+H\HWOHULQFHúVWHQHQ%LOJLOHU +DNHP KH\HWOHULQFH WDOHS HGLOHQ ELOJL YH EHOJHOHULQ YHULOPHVL 9HUJL 8VXO .DQXQX·QXQ ·LQFL PDGGHVLQLQ LKODOL VD\×ODFDù×QGDQ EX ELOJL YH EHOJHOHULQ YHULOPHVL PPNQ GHùLOGLU$QFDN KDNHP KH\HWOHULQFH NRQX KDNN×QGD PDKNHPHGHQ WDOHS HGLOPHVL YH LOJLOL PDKNHPHFH GH ELOJLQLQ 9HUJL GDLUHOHULQGHQ LVWHQPHVL KDOLQGH LVWHQHQ ELOJL YHULOHELOHFHNWLU 'LùHU .DPX .XUXP YH .XUXOXüODU×Q×Q úQFHOHPH(OHPDQODU×Q×QúVWHGLùL%HOJHOHU 'LùHU.DPX.XUXPYH.XUXOXüODU×QLQFHOHPH HOHPDQODU×WDUDI×QGDQ*PUNYH7LFDUHW0IHWWLüL 6RV\DO*YHQOLN.XUXPX0IHWWLüL$GDOHW0IHWWLüL YE WDOHS HGLOHQ ELOJL YH EHOJHOHULQ PNHOOHÀQ LOHWLüLPYHRUWDNO×NELOJLOHULIDDOL\HWLQHLOLüNLQELOJLOHU PDOLWDEORODU%D%VELOGLULPIRUPXLQFHOHPHUDSRUX YEWDOHS\D]×V×QGDLGDULVRUXüWXUPDJHUHNoHVLLOH 64 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû LVWHQLOGLùL KXVXVXQD \HU YHULOPLü ROPDV× ND\G×\OD 9HUJL 8VXO .DQXQX·QXQ ·LQFL PDGGHVLQGH \D]×O× \DVDNODUD X\XOPDV× ]RUXQOXOXùXQGDQ EDKVHGLOPHN VXUHWL\OHYHULOHELOHFHùLWDELLGLU 9HUJL/HYKDV×9H0DKUHPL\HW'XUXPX 9HUJLOHYKDV×QGD\D]×O×RODQELOJLOHUPNHOOHÀQ DG× VR\DG×WLFDUHW QYDQ×DGUHVLEDùO× EXOXQGXùX YHUJLGDLUHVLYHYHUJLQXPDUDV×LOJLOL\×OEH\DQHGLOHQ PDWUDK YH WDKDNNXN HGHQ YHUJLGHQ ROXüPDNWDG×U 98.·XQ PDGGHVLQGH \HU DODQ KNP DüDù×GDNL JLELGLU ´*HOLU 9HUJLVL PNHOOHÁHUL .D]DQF× EDVLW XVXOGH WHVSLW HGLOHQOHU GDKLO LOH VHUPD\H üLUNHWOHUL KHU \×O 0D\×V D\×Q×Q VRQ JQQH NDGDU YHUJL WDUK×QDHVDVRODQND]DQoWXWDUODU×LOHEXQODUDLVDEHW HGHQ YHUJL PLNWDUODU×Q× J|VWHUHQ OHYKD\× DOPDN ]RUXQGDG×UODUúODQYHOHYKDODUDLOLüNLQGLùHUKXVXVODU 0DOL\H%DNDQO×ù×QFDEHOOLHGLOLUµ <DVD KNP JHUHùLQFH PNHOOHÁHULQ Lü\HUOHULQH YHUJL OHYKDV× DVPD ]RUXQOXOXùX NDOG×U×OP×üDQFDNDV×SDVPDPDKXVXVXQGDLKWL\DULOLN RUWD\D o×NW×ù×QGDQ YHUJL OHYKDV×Q× DVPD LüOHPLQLQ PDKUHPL\HWLLKODOHGLFLROPDG×ù×DQODü×OPDNWDG×U 6RQXo 9HUJL PNHOOHÁHULQLQ WLFDUL V×UODU× LOH Lü\HUOHULQH LOLüNLQ PNHOOHÀ\HW GXUXPODU×Q× GLùHU PNHOOHÁHUGHQJHUHNLüKDV×ODW×JHUHNVHWLFDULLWLEDU YH GLùHU QHGHQOHUGHQ GROD\× JL]OHPHN LVWHPHVL QRUPDOGLU<DVD NR\XFX GD EX GXUXPX J|]HWHUHN 98.·XQ PDGGHVLQGH PNHOOHÁHULQ YH PNHOOHÁH LOJLOL NLPVHOHULQ üDK×VODU×QD PXDPHOH YH KHVDS GXUXPODU×QD LüOHULQH LüOHWPHOHULQH VHUYHWOHULQH YH\D PHVOHNOHULQH PWHDOOLN ROPDN ]HUH |ùUHQGLNOHUL V×UODU× YH\D JL]OL NDOPDV× OD]×P JHOHQ GLùHU KXVXVODU×Q LIüD HGLOPHPHVL YH NHQGLOHULQLQ YH\D oQF üDK×VODU×Q DOH\KLQH NXOODQ×OPDPDV× LoLQ JHUHNOL RODQ G]HQOHPHOHUL \DSP×üW×U$QFDN EX PDKUHPL\HWLQ V×Q×UODU× VRQVX] ROPD\×S DPPH DODFDù×Q×Q JYHQFHGH RODELOPHVL DPDF×\OD ED]× ELOJLOHULQ Do×NODQPDV×Q× GD \DVD KNPQH HNOHPLüWLUg]HOOLNOHVDKWHYH\DPXKWHYL\DW×LWLEDUL\OH \DQ×OW×F× EHOJH G]HQOHGLNOHUL YH\D NXOODQG×NODU× YHUJL LQFHOHPH UDSRUX\OD WHVSLW ROXQDQODU×Q NDQXQOD NXUXOPXü PHVOHNL NXUXOXüODU×QD YH VD\×O× .DQXQOD NXUXODQ ELUOLN YH PHVOHN RGDODU×QD ELOGLULOPHVLYHUJLPDKUHPL\HWLQLLKODOVD\×OPD\DFDù×Q× EHOLUWPHVLEXQD|UQHNJ|VWHULOHELOLU .$<1$./$5 9HUJL8VXO.DQXQXYH7HEOLùOHUL ZZZJLEJRYWU ZZZLYGEJRYWU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « »HAKEMLİ YAZILAR« » (%HOJHYH('HIWHU8\JXODPDV× 'Ro'U)DWPD7HNWIHNoLûHQoLoHN %X\D]×Q×QKDNHPOHUL » 3URI'U%HUQD7DQHU .XUXPX'RNX](\OOhQLYHUVLWHVLúú%)0XKDVHEHYH)LQDQVPDQ$%' » 3URI'U$6HKD6HOHN .XUXPX'RNX](\OOhQLYHUVLWHVLúú%)úüOHWPH%|OP0XKDVHEHYH)LQDQVPDQ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 65 E-Belge ve E-Defter Uygulaması 'Ro'U)DWPD7(.7h)(.dúû(1dúd(.1 g]HW <HQL 7UN 7LFDUHW .DQXQX·QXQ \UUOùH JLUPHVL\OH ELUOLNWH VWDQGDUWODUD X\XP VUHFLQGH PXKDVHEHDODQ×Q×QGHQHWLPYHÀQDQVDOUDSRUODPD ER\XWX GDKD GD |QHP ND]DQP×üW×U $\U×FD LOHUL WHNQRORMLOHUGHQ\DUDUODQPDODUVRQXFXQGDH'HYOHW NDSVDP×QGD oHüLWOL X\JXODPDODUD EDüODQP×üW×U 'Q\DGDROGXùXJLELONHPL]GHGHYHUJLNDQXQODU×QD X\XPODU×Q×Q DUWW×U×OPDV× LOH ND\×WG×ü×O×ù×Q L]OHQHUHN |QOHQPHVL DPDF×\OD HOHNWURQLN EHOJH H%HOJH NXOODQPD YH HOHNWURQLN GHIWHU H'HIWHU WXWPD ]RUXQOXOXùX JHWLULOPLüWLU %X EDùODPGD PDNDOHGH LOHULWHNQRORMLOHUGHQ\DUDUODQ×ODUDNHOHNWURQLNRUWDPGD G]HQOHQHFHNH%HOJHYHH'HIWHUX\JXODPDODU×HOH DO×Q×SD\U×QW×O×ELUüHNLOGHLQFHOHQPH\HoDO×ü×OP×üW×U $QDKWDU .HOLPHOHU (OHNWURQLN 2UWDP (OHNWURQLN %HOJH (%HOJH (OHNWURQLN )DWXUD ()DWXUD (OHNWURQLN 'HIWHU ('HIWHU (OHNWURQLN $UüLYH$UüLY *ú5úû hONHPL]GH 0DOL\H %DNDQO×ù× WDULKOL YH VD\×O× 9HUJL 8VXO .DQXQX 98.· XQ PNHUUHU QFL PDGGHVLQLQ QXPDUDO× I×NUDV× LOH HOHNWURQLNGHIWHUND\×WYHEHOJHOHULQROXüWXUXOPDV× ND\GHGLOPHVL LOHWLOPHVL PXKDID]DV× YH LEUD]× LOH GHIWHUYHEHOJHOHULQHOHNWURQLNRUWDPGDWXWXOPDV×YH G]HQOHQPHVLX\JXODPDV×QDLOLüNLQXVXOYHHVDVODU× EHOLUOHPH\H\HWNLOLN×O×QP×üW×U $\U×FD V|] NRQXVX I×NUDGD 98. YH GLùHU YHUJLNDQXQODU×QGDGHIWHUND\×WYHEHOJHOHUHLOLüNLQ RODUDN\HUDODQKNPOHULQHOHNWURQLNGHIWHUND\×WYH 1 Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi İşletme Bölümü Muhasebe ve Finansman Anabilim Dalı, IWHNWXIHNFL#GHXHGXWU 66 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû EHOJHOHULoLQGHJHoHUOLROGXùX0DOL\H%DNDQO×ù×·Q×Q HOHNWURQLNGHIWHUEHOJHYHND\×WODULoLQGLùHUGHIWHU EHOJH YH ND\×WODUD LOLüNLQ XVXO YH HVDVODUGDQ IDUNO× XVXO YH HVDVODU EHOLUOHPH\H \HWNLOL ROGXùX KNP DOW×QDDO×QP×üW×U %LOLQGLùL ]HUH PXKDVHEHQLQ ND\×W DUDoODU× EHOJHOHUYHGHIWHUOHUGHQROXüPDNWDG×U%XPDNDOHGH HOHNWURQLN RUWDPGD G]HQOHQHFHN HOHNWURQLN EHOJH H%HOJH YH HOHNWURQLN GHIWHU H'HIWHU X\JXODPDODU×D\U×DOWEDüO×NODUDOW×QGDLQFHOHQHFHNWLU (%(/*(8<*8/$0$6, (%HOJH X\JXODPDV×QD JHoPHGHQ |QFH HOHNWURQLN RUWDPGDNL G]HQH \|QHOLN 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 98.*7 6×UD 1R NDSVDP×QGD\HUDODQWHPHOWDQ×PODUD\HUYHULOHELOLU ²&MFLUSPOJL ,BZüU³ HOHNWURQLN RUWDPGD WXWXODQ YH HOHNWURQLN GHIWHU YH EHOJHOHUL ROXüWXUDQ HOHNWURQLN \|QWHPOHUOH HULüLPL YH LüOHQPHVL RODV× RODQHQNoNELOJL|ùHVL ²&MFLUSPOJL#FMHF³LVHüHNLOKNPOHULQGHQ EDù×PV×]RODUDN98.·DJ|UHG]HQOHQPHVL]RUXQOX RODQ EHOJHOHUGH \HU DODQ ELOJLOHUL LoHUHQ HOHNWURQLN ND\×WODUEWQ RODUDNWDQ×PODQPDNWDG×U9HUJL8VXO.DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH VD\×O×5HVPL*D]HWH 0DNDOH NRQXVXQXQ DQD WHPDODU×QGDQ ELUL RODQ(%HOJHNDSVDP×QGDH)DWXUDX\JXODPDV×QD \|QHOLN XVXO YH HVDVODU 6×UD 1ROX 98.*7 LOH EHOLUOHQPLüWLU 7HEOLùGH \HU DODQ H)DWXUD·\D LOLüNLQ WDQ×PODPDODUGDüXüHNLOGHGLU ²&MFLUSPOJL 'BUVSB F'BUVSB ³ EX 7HEOLùGH\HUDODQüDUWODUDX\JXQRODQYHHOHNWURQLN OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ H)DWXUDSDNHWLLOH|]HOHQWHJUDV\RQHQWHJUDV\RQ VDNODPD LoLQ D\U× D\U× N×ODYX]ODUD \HU YHUPLüWLU (N RODUDN GD H)DWXUD X\JXODPDV× ]DUI üHPD \DS×V×Y VLVWHP \DQ×W× üHPD \DS×V×Y \D]×O×P VWDQGDUWODU× YH QHVQH \DS×V×Y 8%/ 75 .×ODYX]ODU×B9 8%/75 3DNHWLB9 NXOODQ×F×ODU×Q KL]PHWLQH VXQPXüWXU $UDO×N LWLEDUL\OH GH KWWSIRUXPHIDWXUDJRYWU adresinde ()DWXUD IRUXPX KD]×UODP×ü YH H)DWXUD LOH LOJLOL V×NO×NOD\DüDQDQVRUXQODUDLOLüNLQo|]POHUVXQPDN ]HUHNXOODQ×PDDoP×üW×U 7HNQLN Do×GDQ H)DWXUD X\JXODPDV× VLVWHP ]HULQGH |QFHGHQ WDQ×PODQP×ü RODQ NXOODQ×F×ODU×Q EHOLUOHQHQ VWDQGDUWODUD X\JXQ HOHNWURQLN EHOJHOHUL J|QGHUHQ WDUDIWDQ DO×F× WDUDID LOHWLPLQL VDùOD\DQ PHVDMODüPDDOW\DS×V×G×U6|]NRQXVXPHVDMODüPD DOW\DS×V× DOW\DS×\× NXOODQDFDN WP WDUDÁDU×Q PHUNH]L ELoLPGH WDQ×PODQPDV× \ROX\OD NROD\ HULüLPLQVDùODQPDV×PHVDM\DS×ODU×Q×QVWDQGDUWODUD EDùODQPDV× LOH WP NXOODQ×F×ODU×Q YHUL WDQ×PD YH LüOHPHKXVXVXQGDRUWDNELUQRNWDGDEXOXüWXUXOPDV× \D]×O×P×Q WHN ELU PHVDM oHüLGL \HULQH ELUELULQGHQ IDUNO× PHVDMODU× NROD\O×NOD WDü×\DELOPHVL HVQHN ELU WDVDU×PLOHPHVDMODU×QWDUDÁDUDUDV×QGDGDù×O×P×QGD RODELOGLùLQFHID]ODDOWHUQDWLINDQDO×QNXOODQ×ODELOPHVL KHGHÁHUL ]HULQH JHOLüWLULOPLüWLU %X KHGHÁHU NDSVDP×QGDH)DWXUDX\JXODPDV×QGD (a) 7DUDÁDU 0DOL 0KU 6HUWLÀNDODU× 1LWHOLNOL (OHNWURQLN 6HUWLÀNDODU× YH PHUNH]L ELU DGUHV \|QHWLP PRGO DUDF×O×ù× LOH X\JXODPD ]HULQGH WDQ×PODQP×üW×U (b) H)DWXUD Do×V×QGDQ 6#- TUBOEBSEü HVDVDO×QDUDN|]HOOHüWLUPH\DS×OP×üYHVRQXoWD8%/ 75SDNHWLROXüWXUXOPXüWXU (c) 8\JXODPDGD GRODüDQ PHVDMODU×Q 4UBOEBSU #VTJOFTT %PDVNFOU )FBEFS(4 VWDQGDUG×QD X\JXQ ELU ]DUI×Q LoLQGH GRODüW×U×OPDV× VDùODQP×üW×U (d) 8\JXODPD ELU PHUNH] HWUDI×QGD WDQ×PODQDFDN ´J|QGHULFL ELULPµ YH ´SRVWD NXWXVXµ \D]×O×PODU× DUDF×O×ù× LOH oDO×üDFDNW×U %X \DS×ODU ELUELULQGHQEDù×PV×]UROOHUL\HULQHJHWLUPHNWHROXS IDUNO×\D]×O×PDOW\DS×ODU×LoHULVLQHNROD\O×NODHQWHJUH HGLOHELOLUOHUKWWSZZZHIDWXUDJRYWU(ULüLP7DULKL 8%/ 8QLYHUVDO %XVLQHVV /DQJXDJH XOXVODUDUDV×Do×NVWDQGDUWODUUHWHQ2$6,6WRSOXOXùX WDUDI×QGDQ JHOLüWLULOPLüWLU DGHW WLFDUL EHOJHQLQ *HQLüOHWLOHELOLU úüDUHWOHPH 'LOL H;tensible MDUNXS LDQJXDJH;0/ IRUPDW×QGD WDQ×P×Q× LoHULU \×O×QGD 7UNL\H |]HOOHüWLUPHVL WDPDPODQDUDN 8%/ 75 /RNDOL]DV\RQX 8%/ WHNQLN NRPLWHVL WDUDI×QGDQ WHVFLO HGLOPLüWLU 8%/ ,QYRLFH YH $SSOLFDWLRQ 5HVSRQVH EHOJHVL ONHPL] LKWL\DoODU×QD X\JXQ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû » Makaleler « EHOJHELoLPLQGHROXüWXUXOPXüIDWXUD\× ²F'BUVSB 6ZHVMBNBTü³ *HOLU úGDUHVL %DüNDQO×ù×*ú%WDUDI×QGDQEHOLUOHQHQVWDQGDUWODUD X\JXQ PHVDMODU×Q WDUDÁDU DUDV×QGD JYHQOL ELU üHNLOGHDNWDU×OPDV×RODQDù×Q×VXQDQX\JXODPDODU×Q JHQHODG×Q× ²F'BUVSB1PSUBMü³H)DWXUDX\JXODPDV×QD DLW WHPHO IRQNVL\RQODU×Q LQWHUQHW ]HULQGHQ JHQHO NXOODQ×P×Q×VDùODPDNDPDF×LOH%DüNDQO×NWDUDI×QGDQ JHOLüWLULOHQSRUWDO× LIDGH HGHU 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH VD\×O× 5HVPL *D]HWH $\U×FD |QHPOL ELUNDo WDQ×PODPD\DGD\HUYHUPHN\DUDUO×RODFDNW×U ²5f#û5",#û-(&. ,BNV 4.³ 7UNL\H %LOLPVHOYH7HNQRORMLN$UDüW×UPD.XUXPX%LOLüLPYH %LOJL *YHQOLùL úOHUL 7HNQRORMLOHU$UDüW×UPD 0HUNH]L .DPX6HUWLÀNDV\RQ0HUNH]LQL ².BMJ .IS³ 6×UD 1ROX 98.*7 oHUoHYHVLQGH %DüNDQO×N LoLQ 7h%ú7$.%ú/*(0 .DPX 60 EQ\HVLQGH ROXüWXUXODQ HOHNWURQLN VHUWLÀNDDOW\DS×V×Q× ²/JUFMJLMJ &MFLUSPOJL 4FSUJ¾LB /&4 ³ VD\×O×(OHNWURQLNúP]D.DQXQX·QXQGRNX]XQFX PDGGHVLQGH WDQ×PODQDQ YH \DOQ×]FD JHUoHN NLüL PNHOOHÁHUFHNXOODQDELOHQHOHNWURQLNVHUWLÀND\× LIDGH HWPHN LoLQ NXOODQ×OPDNWDG×U 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULKYH0NHUUHUVD\×O×5HVPL*D]HWH 7DQ×PODUGDQ VRQUD H)DWXUD NRQXVX D\U×QW×O× ELUüHNLOGHLQFHOHQHELOLU ()DWXUDNkù×WIDWXUDLOHD\Q×KXNXNLQLWHOLNOHUH VDKLS ROXS YHUL EWQOùQQ VDùODQPDV× LOH ND\QDù×Q×QLQNkUHGLOHPH]OLùL0DOL0KUOHYH VD\×O× .DQXQOD JHWLULOHQ QLWHOLNOL HOHNWURQLN VHUWLÀND LOH JDUDQWL DOW×QD DO×QPDNWDG×U (OHNWURQLN LP]DQ×Q YH 0DOL 0KUQ GRùUXOXNJHoHUOLOLN NRQWUROQQ DQFDN HOHNWURQLN RUWDPGD \DS×ODELOPHVL QHGHQL\OH H)DWXUDQ×QNkù×GDEDV×ODUDNVDNODQPDV×V|]NRQXVX GHùLOGLU %X QHGHQOH PNHOOHÁHU G]HQOHGLNOHUL YH DOG×NODU× H)DWXUDODU× ]HULQGHNL 0DOL 0KU YH\D HOHNWURQLNLP]D\×GDLoHUHFHNüHNLOGHNDQXQLVUHOHU GkKLOLQGHNHQGLEQ\HOHULQGHNLHOHNWURQLNPDQ\HWLN YH\D RSWLN RUWDPODUGD PXKDID]D YH LVWHQGLùLQGH HOHNWURQLNPDQ\HWLN\DGDRSWLNDUDoODUDUDF×O×ù×\OD LEUD] HGHFHNOHUGLU 6×UD 1ROX 9HUJL 8VXO .DQXQX *HQHO 7HEOLùLQGH 'HùLüLNOLN <DS×OPDV×QD 'DLU *HQHO 7HEOLù 6×UD 1R WDULK YHVD\×O×5HVPL*D]HWH *ú%LQWHUQHWVLWHVLZHEVD\IDV×QGDH)DWXUD X\JXODPDV×QD |]HO ELU \HU D\×UP×üW×U :HE VD\IDV×QGD ()DWXUD·\D \|QHOLN H)DWXUD 3RUWDO× YH NXOODQ×P N×ODYX]XY·LQ \DQ× V×UD H)DWXUD·\D HOHNWURQLNEDüYXUXODU×QQDV×O\DS×ODFDù×WHVWSODQ× 67 RODUDN \D\×PODQP×üW×U hONHPL]GHNL HQ E\N VDQD\L YH WLFDUHW NXUXPXQD DQNHW IRUPODU× J|QGHULOHUHN IDWXUDODüPD JHUHNVLQLPOHUL YH 8%/ IDWXUD VRUXOPXü LOHUL JHOHQ ,7 YH \D]×O×P JHOLüWLULFL ÀUPDODU× LOH WRSODQW×ODU \DS×ODUDN H)DWXUD oDO×üPD JUXEX ROXüWXUXOPXü UDSRUODU YH 8%/ 75 3DNHWL LOH .×ODYX]ODU× KD]×UODQDUDN ZZZHIDWXUDJRYWU DGUHVLQGH\D\×PODQP×üW×U7HNIDWXUDIRUPDW×JHoHUOL ROXS HYUHQVHO JHoHUOLOLùLQ VDùODQPDV× LoLQ DODQ DGODU×úQJLOL]FHGLU$ODQ×QQDV×ONXOODQ×ODFDù×7UNoH Do×NODPD HWLNHWOHUL\OH N×ODYX]ODUGD DNWDU×OP×üW×U 'RùDQD\ ´HIDWXUD VXQXPXµ SSW KWWSZZZJLEJRYWU (ULüLP 7DULKL ()DWXUD8\JXODPDV×Q×QJHQHOPLPDULVLüHNLO ·GHNLJLELüHPDWL]HHGLOPLüWLU ûHNLO()DWXUD8\JXODPDV×Q×Q*HQHO 0LPDULVL .D\QDNKWWSZZZHIDWXUDJRYWU(ULüLP 7DULKL 7HNQLN WDVDU×P× LWLEDUL LOH PHVDMODU×Q WDUDÁDU DUDV×QGD GRODü×P×Q× VDùODPDN DPDF× LOH ROXüWXUXODQ VLVWHP LoHULVLQGH KHUKDQJL ELU DUD\] EXOXQPDPDNWDG×U %DüND ELU LIDGH LOH H)DWXUD X\JXODPDV×Q×Q WDUDÁDU DUDV×QGD NXOODQ×P× WDPDP× LOHX\JXQ\D]×O×PHQWHJUDV\RQODU×Q×QROXüWXUXOPDV× LOH JHUoHNOHüWLULOPHNWHGLU %X üHNLOGH ROXüWXUXODFDN o|]POHULüOHWPHOHULQNHQGLEQ\HOHULQGH\HUDODQ .XUXPVDO .D\QDN 3ODQODPDV×..3 (QWHUSULVH 5HVRXUFH3ODQQLQJ(53o|]POHULQLQX\DUODQPDV× üHNOLQGH RODELOHFHùL JLEL EX NRQXGD JHOLüWLULOHFHN ED]× |]HO \D]×O×P o|]POHULQLQ GH JHOLüWLULOPHVL RODV×G×U %DüNDQO×N WDUDI×QGDQ JHOLüWLULOHQ ()DWXUD 3RUWDO× GD EX DUD\]OHUGHQ VDGHFH ELULVLQL LIDGH HWPHNWHROXSX\JXODPDLOHLOJLOLWHPHOIRQNVL\RQODU× LoHUPHNWHGLUH)DWXUDX\JXODPDV×QGDQ\DUDUODQDQ NXOODQ×F×ODU VLVWHPGH ND\×WO× NXOODQ×F×ODUD H)DWXUD J|QGHUHELOLU RQODUGDQ H)DWXUD DODELOLU J|QGHULOHQ YH\DDO×QDQH)DWXUDODU×Q×ELOJLVD\DUODU×QDLQGLUHUHN HOHNWURQLNRUWDPGDPXKDID]DYHLVWHQGLùLQGHLEUD] 68 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû HGHELOLUOHU H)DWXUD X\JXODPDV×QGDQ \DUDUODQPDN LoLQ D %DüNDQO×N·WDQ|]HOHQWHJUDV\RQL]QLDOP×ü NXUXPODU×QELOJLLüOHPVLVWHPOHULNXOODQ×ODUDN\DS×ODQ HQWHJUDV\RQ E%LOJL úüOHP 6LVWHPL %ú6 DOW\DS×Q×]×Q \HWHUOLROPDV×GXUXPXQGD#û4µJO&OUFHSBTZPOV, F %DüNDQO×N WDUDI×QGDQ KWWSZZZHIDWXUD JRYWU LQWHUQHW DGUHVL ]HULQGHQ FUHWVL] RODUDN VXQXODQ(û#1PSUBM ROPDN ]HUH o IDUNO× \|QWHPGHQ LVWHQLOHQ ELUL VHoLOHELOPHNWHGLU )DWXUDODPD JHUHNVLQLPOHUL IDUNO×O×N J|VWHUHQ YH\D oRN VD\×GD IDWXUD G]HQOH\HQ PNHOOHÁHUH NHQGLOHULQH DLW ELOJL LüOHP DOW \DS×V×Q×Q \HWHUVL] ROPDV× KDOLQGH WHNQLN \HWHUOLOLùH VDKLS ELU |]HO HQWHJUDW|UQ ELOJL LüOHP VLVWHPL DUDF×O×ù×\OD H)DWXUD DO×S J|QGHUHELOPH RODQDù× VDùODQP×üW×U %ú6· LQ (QWHJUDV\RQX <|QWHPL LVH NHQGLOHULQH DLW VLVWHPLQL %DüNDQO×ù×Q VLVWHPLQH HQWHJUH HGHUHN NHVLQWLVL] EDùODQW× VDùOD\DELOHFHN PNHOOHÁHULQ NXOODQDELOPHOHUL DPDF×\OD JHOLüWLULOPLüWLU H)DWXUD G]HQOHPHN YH J|QGHUPHN LVWH\HQ PNHOOHÁHULQ |QFHOLNOH H)DWXUD 8\JXODPDV× ]HULQGH NHQGLOHULQH DLW ELU ².XOODQ×F× +HVDE׳ ROXüWXUPDODU× JHUHNPHNWHGLU .XOODQ×F× +HVDE× WDQ×PODQDQ PNHOOHÁHU H)DWXUD 8\JXODPDV×Q× HQWHJUDV\RQ \ROX\OD YH\D H)DWXUD 3RUWDO× DUDF×O×ù× LOH NXOODQDELOHFHNWLU KWWSZZZ HIDWXUDJRYWU (ULüLP 7DULKL %N] *ú% H)DWXUD8\JXODPDV×g]HO(QWHJUDV\RQ.×ODYX]X 7HPPX]H)DWXUD8\JXODPDV×(QWHJUDV\RQ .×ODYX]X .DV×P KWWSZZZJLEJRYWU, (ULüLP 7DULKL .×VDFDV× H)DWXUD X\JXODPDV×QGD D] VD\×GD IDWXUD G]HQOH\HQ PNHOOHÁHU H)DWXUD 3RUWDO× oRN VD\×GD IDWXUD G]HQOH\HQOHU LVH DOW \DS×V×Q×Q \HWHUOL ROXS ROPDV×QDEDùO×RODUDN\DHQWHJUDV\RQ\DGD|]HO HQWHJUDV\RQXNXOODQDELOHFHNOHUGLU $\U×FD SRUWDO \NOHPH V×Q×U×QGD JQFHOOHPH \DS×OP×üD\O×NDGHWRODQIDWXUD\NOHPHV×Q×U× DGHGH GüUOPüWU KWWSZZZHIDWXUDJRY tr(ULüLP7DULKL hONHPL]GH WNHWLFLGH ´)LOOL %R\Dµ PDUNDV×\OD N×VDVUHGH\NVHNELOLQLUOLNVDùOD\DQDG×Q×´%HWRQµ YH ´7HNQRORMLµ NHOLPHOHULQLQ LON KHFHOHULQGHQ DODQ %HWHN %R\D YH .LP\D 6DQD\L $û LON HIDWXUD\×WDULKLQGHNHVPLüYH%D\LVL %HWHNLOHELUOLNWHHIDWXUDVLVWHPLQHND\×WROPXüWXU WDULKLQGH HQWHJUDV\RQ \|QWHPL LOH HIDWXUD NXOODQ×P×QD JHoLü LoLQ JHUHNOL WP WHVWOHU WDPDPODQDUDN RQD\ DO×QP×üW×U 3RODW ´HIDWXUD YH HGHIWHU%LOJLOHQGLUPH6HPLQHULµKWWS ZZZJLEJRYWU(ULüLP7DULKL ()DWXUD X\JXODPDV×QGDQ \DUDUODQDQ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ $QNDUD (ÀQDQV (OHNWURQLN 7LFDUHW YH %LOLüLP +L]PHWOHUL$ûúVWDQEXO 'RùXü %LOJL úüOHP YH 7HNQRORML +L]PHWOHUL $ûúVWDQEXO úü1HW(OHNWURQLN%LOJLhUHWLP'Dù×W×P7LFDUHW YHúOHWLüLP+L]PHWOHUL$ûúVWDQEXO $NEDQN7UN$ûúVWDQEXO ,%0 *OREDO 6HUYLFHV úü YH 7HNQRORML +L]PHWOHULYH7LF/WGûWLúVWDQEXO 7UN(NRQRPL%DQNDV×$ûúVWDQEXO ,QWHUWHFK %LOJL úüOHP YH 3D]DUODPD $û úVWDQEXO (9((OHNWURQLN+L]PHWOHU$ûúVWDQEXO /LVWHGHQGHJ|UOHFHùL]HUHONHPL]GH|]HO HQWHJUDW|URODUDNDGHWNXUXPEXOXQPDNWDG×U ()DWXUDQ×Q VDNODQPDV× GD E\N |QHP DU] HWPHNWHGLU ()DWXUD VDNODPD KL]PHWL YHUHFHN NXUXPXQ VDNODPD L]QL DODELOPHVL LoLQ |QFHOLNOH H)DWXUD 8\JXODPDV×Q× HQWHJUDV\RQ \|QWHPL\OH NXOODQPDL]QLDOPDV×JHUHNPHNWHGLUú]LQEDüYXUXVX \DSDFDN NXUXPXQ ELOJL JYHQOLùL LoLQ 76 ,62 ,(& YH\D ,62 EHOJHOHULQH Lü VUHNOLOLùL 6RFLHWDO VHFXULW\%XVLQHVV FRQWLQXLW\ LoLQ ,62 EHOJHVLQH%LOJL7HNQRORMLOHUL+L]PHW<|QHWLPL 6LVWHPL LoLQ 76 ,62 ,(& YH\D ,62 EHOJHOHULQH VDKLS ROPDO×G×U $QFDN %DüNDQO×N· WDQ |]HO HQWHJUDV\RQ L]QL DODQ |]HO HQWHJUDW|UOHU LoLQ EX ]RUXQOXOXN DUDQPDPDNWDG×U 6LVWHP \|QHWLP VUHoOHUL %LOJL 7HNQRORMLVL $OW\DS× .WSKDQHVL ,QIRUPDWLRQ7HFKQRORJ\,QIUDVWUXFWXUH/LEUDU\,7,/ X\XPOX ROPDO× YH VLVWHP ,7,/ VHUWLÀNDV×QD VDKLS SHUVRQHO WDUDI×QGDQ \|QHWLOPHOLGLU *ú% H)DWXUD 8\JXODPDV×6DNODPD.×ODYX]XKWWSZZZ JLEJRYWU(ULüLP7DULKL YH 1ROX 98.* 7HEOLùOHUL NDSVDP×QGD *ú%· WHQ (OHNWURQLN )DWXUD 6DNODPD +L]PHWL 9HUPH L]QL DODQ NXUXPODU DüDù×GDNL JLEL OLVWHOHQPLüWLU KWWSZZZHIDWXUDJRYWU (ULüLP 7DULKL úGHD7HNQRORMLd|]POHUL%LOJLVD\DU6DQYH 7LF/WGûWLúVWDQEXO 8\XPVRIW%LOJL6LVWHPOHULYH7HNQRORMLOHUL7LF $ûúVWDQEXO 9HULEDQ (OHNWURQLN 9HUL úüOHPH YH 6DNODPD +L]PHWOHUL$ûúVWDQEXO 0HELWHFK %LOLüLP %LOJLVD\DU +L]PHWOHUL 'DQ×üPDQO×N6DQYH7LF/WGûWLúVWDQEXO '73 %LOJL úüOHP úOHWLüLP 7LF /WG ûWL 'LMLWDO 3ODQHWúVWDQEXO 7UNNHS .D\×WO× (OHNWURQLN 3RVWD +L]PHWOHUL 6DQYH7LF$ûúVWDQEXO %ú06$ 8OXVODUDUDV× úü %LOJL <|QHWLP 6LVWHPOHUL$ûúVWDQEXO úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû » Makaleler « PNHOOHÁHULOHGLùHUNXUXPNXUXOXüYHLüOHWPHOHULQ H)DWXUDODU×Q× NHQGL PDOL PKU VHUWLÀNDODU× LOH RQD\ODPDODU×YH\DQLWHOLNOLHOHNWURQLNVHUWLÀNDODU×LOH LP]DODPDODU×JHUHNLU$QFDNH)DWXUDX\JXODPDV×Q× |]HO HQWHJUDW|U DUDF×O×ù× LOH NXOODQDQODUD G]HQOHQHFHN H)DWXUDODU×Q |]HO HQWHJUDW|UQ PDOL PKU VHUWLÀNDV× LOH RQD\ODQPDV×QD L]LQ YHULOPHNWHGLU9HUJL8VXO.DQXQX*HQHO7HEOLùL6×UD 1R WDULK YH VD\×O× 5HVPL *D]HWH ()DWXUD X\JXODPDV×QGDQ |]HO HQWHJUDW|U LOH \DUDUODQDFDN PNHOOHÁHULQ WDULKLQH NDGDU HQWHJUDV\RQ YH |]HO HQWHJUDV\RQ VUHoOHULQL WDPDPODPDN ]RUXQOXOXùX EXOXQPDNWD\G×g]HOHQWHJUDW|U]HULQGHQIDWXUDODU \D(53VLVWHPOHUL\DZHEWDEDQO×\D]×O×PODU\DGD GLùHU \|QWHPOHUOH IDNV HSRVWD YE DUDF×O×ù×\OD J|QGHULOHELOPHNWHGLU 0DOL\H %DNDQO×ù× WDUDI×QGDQ EDüODW×ODQ H)DWXUD LoLQ LON |]HO HQWHJUDW|U EDQND ,1* %DQN ROPXüWXU 6|]F *D]HWHVL 98.*7 6×UD1RNDSVDP×QGD*ú%·WHQ|]HOHQWHJUDV\RQ L]QL DODQ NXUXPODU×Q OLVWHVL DüDù×GD JLELGLU KWWS ZZZHIDWXUDJRYWU(ULüLP7DULKL úGHD7HNQRORMLd|]POHUL%LOJLVD\DU6DQYH 7LF/WGûWLúVWDQEXO '73%LOJLúüOHPúOHWLüLP7LF/WGûWL'LMLWDO 3ODQHWúVWDQEXO 0HELWHFK %LOLüLP %LOJLVD\DU +L]PHWOHUL 'DQ×üPDQO×N6DQYH7LF/WGûWLúVWDQEXO 9HULEDQ(OHNWURQLN9HULúüOHPHYH6DNODPD +L]PHWOHUL$ûúVWDQEXO 8\XPVRIW %LOJL 6LVWHPOHUL YH 7HNQRORMLOHUL 7LF$ûúVWDQEXO .Ro6LVWHP%LOJLYHúOHWLüLP+L]PHWOHUL$û .RoVLVWHPúVWDQEXO ú6ú6%LOLüLP7HNQRORMLOHUL6DQ7LF/WGûWL .RFDHOL /2*2 (OHNWURQLN 7LFDUHW +L]PHWOHUL $û .RFDHOL %L]RÀV %LOJL 7HNQRORMLOHUL YH <|QHWLP 'DQ×üPDQO×N+L]PHWOHUL7LF/WGûWLúVWDQEXO ú]LEL]%LOLüLP7HNQRORMLOHUL$ûúVWDQEXO ú1*%DQN$ûúVWDQEXO %ú06$ 8OXVODUDUDV× úü %LOJL <|QHWLP 6LVWHPOHUL$ûúVWDQEXO 7UNNHS.D\×WO×(OHNWURQLN3RVWD+L]PHWOHUL 6DQYH7LF$ûúVWDQEXO úQQRYD%LOLüLPd|]POHUL$ûúVWDQEXO 2\DN 7HNQRORML %LOLüLP YH .DUW +L]PHWOHUL $ûúVWDQEXO 7UN7HOHNRPQLNDV\RQ$û$QNDUD 0LNUR <D]×O×PHYL <D]×O×P +L]PHWOHUL %LOJLVD\DUYH6DQ7LF$ûúVWDQEXO +DYHOVDQ+DYD(OHNWURQLN6DQYH7LF$û 69 %L]RÀV %LOJL 7HNQRORMLOHUL YH <|QHWLP 'DQ×üPDQO×N+L]PHWOHUL7LF/WGûWLúVWDQEXO 7UN7HOHNRPQLNDV\RQ$û$QNDUD ú6ú6 %LOLüLP 7HNQRORMLOHUL 6DQ 7LF /WG ûWL .RFDHOL ú]LEL]%LOLüLP7HNQRORMLOHUL$ûúVWDQEXO /2*2 (OHNWURQLN 7LFDUHW +L]PHWOHUL $û .RFDHOL 2\DN 7HNQRORML %LOLüLP YH .DUW +L]PHWOHUL $ûúVWDQEXO ú1*%DQN$ûúVWDQEXO (ÀQDQV (OHNWURQLN 7LFDUHW YH %LOLüLP +L]PHWOHUL$ûúVWDQEXO úQQRYD%LOLüLPd|]POHUL$ûúVWDQEXO .Ro 6LVWHP %LOJL YH úOHWLüLP +L]PHWOHUL$û .RoVLVWHPúVWDQEXO +DYHOVDQ+DYD(OHNWURQLN6DQYH7LF$û $QNDUD 0LNUR<D]×O×PHYL<D]×O×P+L]PHWOHUL%LOJLVD\DU YH6DQ7LF$ûúVWDQEXO $NEDQN7UN$ûúVWDQEXO 'RùXü %LOJL úüOHP YH 7HNQRORML +L]PHWOHUL $ûúVWDQEXO ,%0*OREDO6HUYLFHVúüYH7HNQRORML+L]PHWOHUL YH7LF/WGûWLúVWDQEXO úü1HW(OHNWURQLN%LOJLhUHWLP'Dù×W×P7LFDUHW YHúOHWLüLP+L]PHWOHUL$ûúVWDQEXO 7UN(NRQRPL%DQNDV×$ûúVWDQEXO ,QWHUWHFK %LOJL úüOHP YH 3D]DUODPD $û úVWDQEXO <XNDU×GDNL OLVWHGH DG× JHoHQ NXUXPODU D\Q× ]DPDQGD|]HOHQWHJUDW|UROXSOLVWHGHQELULG×ü×QGD WRSODP DGHW NXUXPXQ HOHNWURQLN RUWDPGD IDWXUD VDNODPD KL]PHWLQL YHUPH L]QL EXOXQGXùX J|UOPHNWHGLU ()DWXUD X\JXODPDV×Q× 7UNL\H·GH VDGHFH .D\×WO× .XOODQ×F×ODU *ú% WDUDI×QGDQ NXUXOPXü ELU VLVWHP ]HULQGHQ NXOODQ×ODELOLUOHU &MFLUSPOJL 'BUVSB ,BZüU 4JTUFNJ &',4 NXUXP YH NXUXOXüODU×QG]HQOHGLNOHULIDWXUDODUGDEXOXQDQED]× ELOJLOHULQ EHOLUOHQHQ X\JXODPD YH YHUL VWDQGDUWODU× oHUoHYHVLQGH *ú% VLVWHPLQH DNWDU×OPDV× üDUW× LOH IDWXUDODUD DLW LNLQFL QVKDODU×Q Nkù×W RODUDN VDNODQPDV×]RUXQOXOXùXQXRUWDGDQNDOG×UDQD\U×FD DO×F×ODU×QD YHULOPHN ]HUH KD]×UODQDQ ELULQFL QVKD IDWXUDODU×QGDJYHQOLHOHNWURQLNLP]DO×GLMLWDOEHOJH üHNOLQGH ROXüWXUXOPDV×QD RODQDN VDùOD\DQ SLORW ELU X\JXODPDG×U *ú%· LQ H)DWXUD X\JXODPDV× NDSVDP×QGD \×O× LoHULVLQGH $YHD úOHWLüLP +L]PHWOHUL $û %XUVD ûHKLULoL 'RùDOJD] 'Dù×W×P 7LFDUHWYH7DDKKW$û771HW$û7XUNFHOOúOHWLüLP +L]PHWOHUL $û 7UN 7HOHNRPQLNDV\RQ $û YH 9RGDIRQH 7HOHNRPQLNDV\RQ $û LOH SURWRNRO LP]DODQP×üW×U ().6 NXOODQ×F×ODU× 70 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû WDULKLQGHQ LWLEDUHQ H)DWXUD X\JXODPDV×QGD ND\×WO× RODQ PNHOOHÁHUH VDGHFH H)DWXUD X\JXODPDV× ]HULQGHQH)DWXUDJ|QGHUPHNWHGLUOHUKWWSZZZ HIDWXUDJRYWU(ULüLP7DULKL ().6VDW×F×WDUDI×QGDQDO×F×\DNHQGLVLVWHPL ]HULQGHQ GLUHNW LOHWLOLUNHQ H)DWXUD·GD IDWXUD *ú%· HVDW×F×WDUDI×QGDQLOHWLOLU*ú%DO×F×\DLOHWLU*ú%·WHQ WHVOLPDO×QPD\DQEHOJHIDWXUDRODUDNNDEXOHGLOPH] KWWSZZZL]VPPPRRUJWU L]VPPPRVXQXPX SGI(ULüLP7DULKL7HOHNRPQLNDV\RQ VHNW|UQGH IDDOL\HW J|VWHUHQ ÀUPDQ×Q SLORW X\JXODPD RODUDN NXOODQG×ù× ().6 oDO×üPDGD Do×NODQDFDN RODQ H$UüLYOH ELUOLNWH LOJLOL üDUWODU× VDùOD\DQEWQPNHOOHÁHULQNXOODQ×P×QDDo×ODFDNW×U %|\OHFH üLPGL\H NDGDU LüOHWPHOHU WDUDI×QGDQ Nkù×W RUWDP×QGD G]HQOHQHQ IDWXUDODU×Q LNLQFL QVKDODU× GD DUW×N HOHNWURQLN RUWDPGD VDNODQDFDN X\JXODPD NDSVDP×QGDNL üLUNHWOHU QLKDL WNHWLFL VWDWVQGHNL PüWHULOHULQLQFHSWHOHIRQODU×QDHSRVWDDGUHVOHULQH YH\DEDQNDKHVDSODU×QDH)DWXUDJ|QGHUHELOHFHNWLU .DPX +DUFDPD YH 0XKDVHEH %LOLüLP .%6 6LVWHPL H)DWXUD HQWHJUDV\RQXQX +D]LUDQ WDULKLQGH WDPDPODP×ü YH NDPX NXUXPODU× 7UN 7HOHNRPYH771(7·WHQVDGHFHHIDWXUDNDEXOHGHU VWDW\H G|QüPüWU KWWSZZZL]VPPPRRUJWU, L]VPPPRVXQXPXSGI(ULüLP7DULKL ().6 NDSVDP×QGD IDWXUDODU×Q× HOHNWURQLN RUWDPGD ROXüWXUPD YH PXKDID]D L]QL DOP×ü RODQ PNHOOHÁHU 1ROX 7HEOLùLQ \D\×P WDULKLQGHQ LWLEDUHQ\×OLoHULVLQGHIDWXUDODPDVUHoOHULLOHELOJL LüOHPVLVWHPOHULQL7HEOLùGH\HUDODQXVXOYHHVDVODUD X\JXQKDOHJHWLUPHN]RUXQGDG×U9HUJL8VXO.DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH 0NHUUHUVD\×O×5HVPL*D]HWH ()DWXUD8\JXODPDV×QD0DOL0KU6HUWLÀND WHPLQ LüOHPOHULQL WDPDPOD\DUDN GkKLO RODQ ND\×WO× NXOODQ×F× VD\×ODU× $û YH /WG ûLUNHWOHU LoLQ WRSODP DGHW .DPX .XUXP YH .XUXOXüODU× LoLQ LVH WRSODP DGHWWLU KWWSZZZHIDWXUDJRYWU (ULüLP 7DULKL WDULK YH VD\×O× 3HWURO 3L\DVDV×.DQXQXNDSVDP×QGDPDGHQL\DùOLVDQV×QD VDKLSRODQPNHOOHÁHUGHQWDNYLP\×O×QGDPDO DO×ü× \DSDQODU WDULKL LWLEDUL\OH DVJDUL 0LO\RQ7/YH\DGDKD\NVHNEUWVDW×üKkV×ODW× RODQODU H)DWXUD YH H'HIWHU X\JXODPDV×QD GkKLO RODFDNODUG×U %HQ]HU üHNLOGH WDULK YH VD\×O×g]HO7NHWLP9HUJLVL.DQXQXQDHNOL,,, VD\×O×OLVWHGHNLPDOODU×LPDOLQüDYH\DLWKDOHGHQOHU LOHEXQODUGDQWDNYLP\×O×QGDPDODO×ü×\DSDQODU WDULKLLWLEDUL\OHDVJDUL0LO\RQ7/YH\D GDKD\NVHNEUWVDW×üKkV×ODW×RODQODUGDHOHNWURQLN IDWXUD YH GHIWHU X\JXODPDODU×QD GkKLOGLUOHU 9HUJL 8VXO.DQXQX*HQHO7HEOLùL6×UD1R OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ HGLOPHVLQHRODQDNVDùOD\DQH$UüLY8\JXODPDV×QD LOLüNLQXVXOYHHVDVODU×LUGHOHPHN\HULQGHRODFDNW×U 1ROX 98.*7· GH \HU DODQ WDQ×PODUGDQ ED]×ODU×DüDù×GDNLJLELGLU ²F"SþJW 3BQPSV³ (OHNWURQLN $UüLY X\JXODPDV× NDSVDP×QGD %DüNDQO×ù×Q EHOLUOHGLùL YHULIRUPDW×YHVWDQGDUG×QDX\JXQRODUDNKD]×UODQDQ UDSRUX ²&MFLUSPOJL "SþJW F"SþJW ³ 7HEOLùGH \HUDODQüDUWODUDX\JXQüHNLOGHHOHNWURQLNRUWDPGD ROXüWXUXODQIDWXUDQ×QHOHNWURQLNRUWDPGDPXKDID]D ve ibraz edilmesini, ²&MFLUSPOJL "SþJW 6ZHVMBNBTü F"SþJW 6ZHVMBNBTü ³ #BþLBOMüL WDUDI×QGDQ EHOLUOHQHQ VWDQGDUWODUD X\JXQ RODUDN IDWXUDQ×Q HOHNWURQLN RUWDPGD ROXüWXUXOPDV× HOHNWURQLN RUWDPGD PXKDID]DV× LEUD]× YH UDSRUODPDV×Q× NDSVD\DQ X\JXODPD\× LIDGH HWPHNWHGLU 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH 0NHUUHUVD\×O×5HVPL*D]HWH 8\JXODPDGDQ \DUDUODQPDN LoLQ PNHOOHÁHULQ V×UD 1ROX 98.*7 LOH JHWLULOHQ H)DWXUD 8\JXODPDV×QD ND\×WO× ROPDODU× JHUHNPHNWHGLU 0NHOOHÁHUH$UüLY8\JXODPDV×Q×NHQGLELOJLLüOHP VLVWHPLYH\D%DüNDQO×NWDQL]LQDOP×ü|]HOHQWHJUDW|U ELOJL LüOHP VLVWHPL ]HULQGHQ ROPDN ]HUH LNL \|QWHPOH NXOODQDELOLUOHU 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH 0NHUUHU VD\×O× 5HVPL *D]HWH %XQD J|UH H$UüLY 8\JXODPDV× NDSVDP×QGD G]HQOHQHQ EHOJHOHU%DüNDQO×ùDELOGLULOHQELOJLLüOHPVLVWHPLQGH YH\D |]HO HQWHJUDW|U VLVWHPLQGH ROXüWXUXOPDO×G×U .XOODQ×ODQ HOHNWURQLN EHOJH IRUPDW× ]HULQGH PDOL PKU1(6WDü×PD\DEHOJH]HULQGHGRùUXODPD\D J|UQWOHPH\H YH Nkù×W EDVN× DOPD\D RODQDN YHUHQ JHQHO WDQ×Q×UO×ùD VDKLS ELU IRUPDW ROPDO×G×U 0NHOOHÁHULVWHPHOHULKDOLQGHIDWXUDIRUPDW×RODUDN ZZZHIDWXUDJRYWU LQWHUQHW DGUHVLQGH \D\×PODQDQ HIDWXUD IRUPDW YH VWDQGDUG×Q× GD NXOODQDELOLUOHU %DüNDQO×N JHUHNOL J|UPHVL KDOLQGH PNHOOHÁHULQ NXOODQG×NODU× HOHNWURQLN EHOJH IRUPDW×Q×Q GHùLüWLULOPHVLQLLVWH\HELOLU8\JXODPD\×NHQGLVLVWHPL ]HULQGHQNXOODQDQW]HONLüLOHUHOHNWURQLNRUWDPGD ROXüWXUGXNODU× IDWXUDODU×Q× NHQGL PDOL PKUOHUL LOH JHUoHNNLüLOHULVHNHQGLPDOLPKUOHUL\DGD1(6LOH RQD\ODUODU 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH 0NHUUHU VD\×O×5HVPL*D]HWH úQWHUQHW ]HULQGHQ PDO YH KL]PHW VDW×ü× \DSDQYH\×O×*HOLU7DEORVXEUWVDW×üKkV×ODW× WXWDU× PLO\RQ OLUD YH ]HULQGH RODQ PNHOOHÁHU HQ JHo WDULKLQH NDGDU H$UüLY 8\JXODPDV×QDJHoPHN]RUXQGDG×U.DSVDPDJLUHQ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû » Makaleler « WDULK YH VD\×O× 5HVPL *D]HWH D YH E /LVDQV VDKLEL PNHOOHÁHUGHQ DO×ü \DSDQODU×Q PDGHQL \Dù VHNW|UQGH D\U×FD NDSVDPGD DO×ü \DSDQODU×QWWQDONRONRODO×JD]R]ODUVHNW|UOHULQGH YH\D EDüND VHNW|UOHUGH IDDOL\HW J|VWHUPHVL ]RUXQOXOXNNDUü×V×QGDNLGXUXPODU×HWNLOHPHPHNWHGLU 7&0DOL\H%DNDQO×ù×*HOLUúGDUHVL%DüNDQO×ù×9HUJL 8VXO .DQXQX 6LUNOHUL WDULK YH 98.VD\×O×5HVPL*D]HWH =RUXQOXOXN NDSVDP×QD JLUHQ PNHOOHÁHULQ H)DWXUDX\JXODPDV×QDWDNYLP\×O× WDULKL LWLEDUL\OH *ú%· EDüYXUXOPDV× JHUHNL\RUGX LoHULVLQGHJHoPHOHUL]RUXQOXOXùX9HUJL8VXO.DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH VD\×O× 5*D EXOXQPDNWD\G× úOJLOL WDULK KDIWD VRQX WDWLOL 3D]DU JQQH GHQN JHOGLùLLoLQVRQEDüYXUXJQ3D]DUWHVL JQQH X]DW×OP×üW× %X WDULKH NDGDU EDüYXUDQ PNHOOHÁHULQ WDULKLQH NDGDU ÀLOHQ H)DWXUD X\JXODPDV×QD JHoPHOHUL JHUHNOLOLùL YDUG× $QFDN H)DWXUD X\JXODPDV×QD ND\×WO× PNHOOHÁHULQ ELUELUOHULQHVDWW×NODU×PDOODUYHLIDHWWLNOHULKL]PHWOHU LoLQ G]HQOHGLNOHUL IDWXUDODU× WDULKLQGHQ LWLEDUHQ H)DWXUD RODUDN J|QGHUPHOHUL YH DOPDODU× ]RUXQOXOXùX JHOPLüWLU ()DWXUD X\JXODPDV×QD ND\×WO×RODQPNHOOHÁHUND\×WO×ROPD\DQPNHOOHÁHUH \DSW×NODU× PDO WHVOLPL YH KL]PHW LIDV× LoLQ JHQHO KNPOHU oHUoHYHVLQGH Nkù×W IDWXUD G]HQOHPH\H GHYDPHGHFHNOHUGLU7HEOLùNDSVDP×QGD]RUXQOXOXN JHWLULOHQ PNHOOHÁHULQ ELUELUOHULQH VDWW×NODU× PDOODU YHLIDHWWLNOHULKL]PHWOHULoLQG]HQOHGLNOHULIDWXUDODU× WDULKLQGHQ LWLEDUHQ H)DWXUD RODUDN J|QGHUPHOHUL YH DOPDODU× ]RUXQOXGXU YH 1ROX 98.*7 'HùLüLNOLN 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH 0NHUUHU VD\×O× 5HVPL *D]HWH D YH E %|\OHFH H)DWXUD NXOODQ×P×QD \|QHOLN \HQLOLNOHU JHWLUHQ G]HQOHPH LOH H)DWXUD\D JHoLü VUHFLQGH WHNQLN V×N×QW× \DüD\DQ PNHOOHÁHUH o D\O×N ELU HN VUHWDQ×QP×üW×U (\OO D\× LWLEDUL\OH (IDWXUD X\JXODPDV×QD ELQ PNHOOHÀQ EDüYXUGXùX EHOLUOHQPLüWLU (\OO *D]HWHVL úON HWDSWD VRQX LWLEDUL\OH ELQ ÀUPD\× NDSVD\DFDN HIDWXUD X\JXODPDV× LOH Nkù×W IDWXUD\D J|UH \×OGD RUWDODPD PLO\DU 7/·\H \DN×Q VDW×F× LoLQ \DNODü×N DO×F× LoLQ WDVDUUXI \DS×OPDV× EHNOHQPHNWH\GL 3RVWD *D]HWHVL YH 6|] NRQXVXWXWDU×QYHRUDQODU×QGDKDGDDUWP×üROGXùX NXüNXVX]GXU 98.X\DU×QFDNkù×WRUWDP×QGDG]HQOHQPHN PXKDID]D YH LEUD] HGLOPHN ]RUXQOXOXùX EXOXQDQ IDWXUDQ×QHOHNWURQLNRUWDPGDG]HQOHQPHVLYHLNLQFL QVKDV×Q×Q HOHNWURQLN RUWDPGD PXKDID]D YH LEUD] 71 PNHOOHÁHULQ EHOLUOHQHQ WDULKWHQ |QFH H)DWXUD YH H$UüLY EDüYXUXODU×Q× YH ÀLOL JHoLü KD]×UO×NODU×Q× WDPDPODPDODU× JHUHNPHNWHGLU 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH 0NHUUHUVD\×O×5HVPL*D]HWH $\U×FDJQGHPGHRODQELUEDüNDNRQXGD326 FLKD]×YH\D]DUNDVDODU×QELUOHüWLULOPHVLLOH\HQLQHVLO |GHPHND\GHGLFLFLKD]ODUDg.&LOLüNLQGLUgGHPH ND\GHGLFL FLKD]ODU ]HULQGHQ JHUoHNOHüWLULOHQ YH H)DWXUD YH\D H$UüLY IDWXUDV× LOH EHOJHOHQGLULOHQ VDW×üODUGD VD\×O× .DQXQ YH V×UD 1ROX 98.*7NDSVDP×QGD\DS×ODQG]HQOHPHOHUHX\JXQ RODUDN|GHPHND\GHGLFLFLKD]ODUGDQ\HQLQHVLOGkKLO G]HQOHQHFHN ELOJL ÀüL VDW×ü DQ×QGD G]HQOHQPHN YH VDW×F× YH\D \HWNLOLVL WDUDI×QGDQ LP]DODQPDN üDUW×\OD LUVDOL\H \HULQH JHoHU 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH 0NHUUHUVD\×O×5HVPL*D]HWH ()DWXUD X\JXODPDV×Q×Q \XUWG×ü× H)DWXUDODüPD\× GHVWHNOHPHVL LOH LOJLOL SLORW oDO×üPDODU *ú% WDUDI×QGDQ EDüODW×OP×üW×U $\U×FD X\JXODPDQ×Q 'HYOHW LKDOHVL DODQ ÀUPDODU×Q H)DWXUD NXOODQPDV×Q×Q ]RUXQOX KDOH JHWLULOHFHùL |QJ|UOPHNWHGLU <LQH EDQNDF×O×N VLVWHPOHUL HQWHJUDV\RQX LOH HgGHPH RODQDù× VXQXODFDNW×U *ú%WDUDI×QGDQHúUVDOL\HLOHLOJLOLG]HQOHPHQLQ ELU DQ |QFH \DS×OPDV× EHNOHQPHNWHGLU KWWSZZZ L]VPPPRRUJWU L]VPPPRVXQXPXSGI (ULüLP7DULKL (OHNWURQLN RUWDPGD HOHNWURQLN ELOHW YH HOHNWURQLN \ROFX OLVWHOHUL X\JXODPDV× GD V|] NRQXVXGXU .DUD YH GHQL] \ROX LOH üHKLUOHUDUDV× YH\DXOXVODUDUDV×\ROFXWDü×PDF×O×ù×LüLLOHXùUDüDQ PNHOOHÁHULQHOHNWURQLNRUWDPGDELOHWYH\ROFXOLVWHVL G]HQOHPHOHUL G]HQOHGLNOHUL HOHNWURQLN ELOHWOHUL \ROFXODU×QD LOHWPHOHUL YH EX EHOJHOHUL PXKDID]D YH LEUD] HWPHOHULQH LOLüNLQ XVXO YH HVDVODU 6×UD 1ROX98.*7LOHG]HQOHQPLüWLU7HEOLùNDSVDP×QGD ²&MFLUSPOJL#JMFUF#JMFU ³PXKDWDE×QDHOHNWURQLN RUWDPGDLOHWLOPHN]HUHHOHNWURQLNEHOJHELoLPLQGH ROXüWXUXODQ HOHNWURQLN RUWDPGD PXKDID]D YH LEUD] HGLOHQ ELOHWL ²&MFLUSPOJL :PMDV -JTUFTJ³ HOHNWURQLN EHOJH ELoLPLQGH ROXüWXUXODQ HOHNWURQLN RUWDPGD PXKDID]D YH LEUD] HGLOHQ NDUD\ROX \ROFX WDü×PDF×O×ù×QGD NXOODQ×ODQ \ROFX OLVWHVLQL LIDGH HWPHNWHGLU9HUJL8VXO.DQXQX*HQHO7HEOLùL6×UD 1R WDULK YH VD\×O× 5HVPL *D]HWH $QFDN EX PDNDOHGH H%HOJH NRQXVXQXQ NDSVDPO× ROPDV× QHGHQL\OH H)DWXUD·Q×Q G×ü×QGDNL EHOJHOHUGHQ ELUNDo×QD LOLüNLQ WDQ×PODPD LOH \HWLQLOHFHNWLU(%HOJHLQFHOHQGLNWHQVRQUDH'HIWHU X\JXODPDV×QDJHoLOHELOLU 72 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ('()7(58<*8/$0$6, (OHNWURQLN 'HIWHU H'HIWHU X\JXODPDV× 0DOL\H %DNDQO×ù× *ú% LOH *PUN YH 7LFDUHW %DNDQO×ù× úo 7LFDUHW *HQHO 0GUOù WDUDI×QGDQ RUWDN RODUDN \D\×PODQDQ (OHNWURQLN 'HIWHU *HQHO 7HEOLùL6×UD1RLOH\UUOùHJLUPLüWLU(OHNWURQLN 'HIWHU *HQHO 7HEOLùL 6×UD 1R WDULK YHVD\×O×5HVPL*D]HWH7HEOLùNDSVDP×QGD H'HIWHUHLOLüNLQWHPHOWDQ×PODUD\HUYHULOHELOLU ²&MFLUSPOJL %FGUFS³ üHNLO KNPOHULQGHQ EDù×PV×] RODUDN 98.· D YH YH\D 77.·\H J|UH WXWXOPDV× ]RUXQOX RODQ GHIWHUOHUGH \HU DOPDV× JHUHNHQ ELOJLOHUL NDSVD\DQ HOHNWURQLN ND\×WODU bütününü, ²&MFLUSPOJL %FGUFS 6ZHVMBNBTü³ %DüNDQO×NYH*HQHO0GUONWDUDI×QGDQEHOLUOHQHQ IRUPDW YH VWDQGDUWODUD X\JXQ RODUDN ROXüWXUXODQ HOHNWURQLNGHIWHUOHUHLOLüNLQRQD\VUHoOHULQLQ\HULQH JHWLULOPHVLDPDF×LOHKD]×UODQDQZZZHGHIWHUJRYWU LQWHUQHWDGUHVLQGH\HUDODQX\JXODPD\× ²&MFLUSPOJL %FGUFS #FSBUü³ WHEOLùGH \HU DODQ HVDVODU oHUoHYHVLQGH HOHNWURQLN RUWDPGD ROXüWXUXODQ GHIWHUOHUH LOLüNLQ RODUDN %DüNDQO×N WDUDI×QGDQ EHOLUOHQHQ VWDQGDUWODUD X\JXQ ELOJLOHUL LoHUHQ YH %DüNDQO×N 0DOL 0KU LOH RQD\ODQP×ü HOHNWURQLNGRV\D\× ²"müMüþ0OBZü³KHVDSG|QHPLQLQLOND\×QD LOLüNLQRODUDNDO×QDQHOHNWURQLNGHIWHUEHUDW×Q× ²,BQBOüþ 0OBZü³ KHVDS G|QHPLQLQ VRQ D\×QDLOLüNLQRODUDNDO×QDQHOHNWURQLNGHIWHUEHUDW×Q× ²;BNBO %BNHBTü³ ELU HOHNWURQLN YHULQLQ UHWLOGLùL GHùLüWLULOGLùL J|QGHULOGLùL DO×QG×ù× YH YH\DND\GHGLOGLùL]DPDQ×QWHVSLWHGLOPHVLDPDF×\OD HOHNWURQLN VHUWLÀND KL]PHW VDùOD\×F×V× WDUDI×QGDQ GRùUXODQDQND\G× LIDGH HWPHNWHGLU (OHNWURQLN 'HIWHU *HQHO 7HEOLùL6×UD1RWDULKYHVD\×O× 5HVPL*D]HWH *ú% LQWHUQHW VLWHVL ZHE VD\IDV×QGD H'HIWHU X\JXODPDV×QD LOLüNLQ H'HIWHU 3RUWDO×Q× NXOODQ×PD DoP×üW×U ('HIWHUH \|QHOLN WHNQLN N×ODYX] <D]×O×P 8\XPOXOXN2QD\.×ODYX]XH'HIWHU;%5/*/*HQHO $o×NODPDODU <HYPL\H 'HIWHUL-RXUQDO YH H'HIWHU ;%5/%\N'HIWHU*HQHUDO/HGJHUDGODU×DOW×QGD D\U×D\U×N×ODYX]ODUKD]×UOD\×SEXQODU×NXOODQ×F×ODU×Q KL]PHWLQHVXQPXüWXU %LODQoR HVDV×QD GHIWHU WXWDQ *HOLU 9HUJLVL PNHOOHÁHUL YH .XUXPODU 9HUJLVL PNHOOHÁHUL H'HIWHU WXWDELOLUOHU *ú% HOHNWURQLN RUWDPGD H'HIWHU X\JXODPDV×QD EDüODQJ×o DüDPDV×QGD VDGHFH\HYPL\HGHIWHULYHE\NGHIWHULDOP×üW×U ('HIWHUX\JXODPDV×LüDN×üVUHFLDüDPDODU× üHNLO·GHNLJLELüHPDWL]HHGLOPLüWLU OCAK I×ü?=×I 2014 I×;Lëûj×°°{ .D\QDNKWWSZZZHGHIWHUJRYWUZHEJXHVW, (ULüLP7DULKL <HQL 77. YH 98. KNPOHUL JHUHùLQFH WXWXOPDV× ]RUXQOX RODQ GHIWHUOHULQ JHUHNOL IRUPDW YH VWDQGDUWODUD X\JXQ üHNLOGH HOHNWURQLN GRV\D ELoLPLQGH KD]×UODQPDV× EDVW×U×OPDNV×]×Q ND\GHGLOPHVL GHùLüPH]OLùLQLQ EWQOùQQ YH ND\QDù×Q×Q GRùUXOXùXQXQ JDUDQWL DOW×QD DO×QPDV× YH LOJLOLOHU QH]GLQGH LVSDW DUDF× RODUDN NXOODQ×ODELOPHVLQH RODQDN WDQ×PD\× KHGHÁH\HQ KXNXNL YH WHNQLN G]HQOHPHOHU \DS×OP×üW×U 6WDQGDUWODUDX\JXQROXüWXUXODQGRV\DODU×QH'HIWHU X\JXODPDV×LoLQPDOLPKULOHPKUOHQPHVL\DGD JYHQOLHOHNWURQLNLP]DLOHLP]DODQPDV×YHEHUDW×Q×Q DO×QPDV× JHUHNPHNWHGLU ('HIWHU *ú% WDUDI×QGDQ \D\×PODQDQ N×ODYX]ODUGD EHOLUWLOHQ VWDQGDUWODU YH IRUPDWDX\JXQELoLPGHKD]×UODQ×U+D]×UODQDQGRV\D ´GHIWHUµüHPD\DS×V×QGD|QJ|UOHQDODQD\HUOHüWLULOLU ´GHIWHUµGRV\DV×RODUDNPKUOHQLU\DGDLP]DODQ×U DUG×QGDQ EHOOL ELOJLOHUL DO×QDUDN ´EHUDWµ GRV\DV× ROXüWXUXOXSPKUOHQLU\DGDLP]DODQ×UGDKDVRQUD SDNHWOHQLUYHZZZHGHIWHUJRYWUDGUHVLQGHEXOXQDQ H'HIWHU 8\JXODPDV×QD JLULü \DS×ODUDN \NOHPH JHUoHNOHüWLULOLU %HUDW GRV\DV× *ú% PDOL PKU LOH GHPKUOHQHUHNLQGLULOHFHNüHNLOGHGHIWHUVDKLELQLQ HULüLPLQH Do×O×U KWWSZZZHGHIWHUJRYWUZHE JXHVW(ULüLP7DULKL *HUoHN NLüL PNHOOHÁHULQ (OHNWURQLN úP]D .DQXQX KNPOHUL oHUoHYHVLQGH UHWLOHQ QLWHOLNOL HOHNWURQLN VHUWLÀND YH\D V×UD 1ROX 98.*7 oHUoHYHVLQGH 0DOL 0KU WHPLQ HWPLü ROPDODU× W]HO NLüL PNHOOHÁHULQ V×UD 1ROX 98.*7 oHUoHYHVLQGH 0DOL 0KU WHPLQ HWPLü ROPDODU× JHUHNPHNWHGLU(OHNWURQLN'HIWHU*HQHO7HEOLùL6×UD 1R D YH E EHQWOHUL 'HùLüLNOLN (OHNWURQLN 'HIWHU *HQHO 7HEOLùL 6×UD 1R · GH 'HùLüLNOLN <DS×OPDV×QD 'DLU *HQHO 7HEOLù 6×UD 1R WDULKYHVD\×O×5HVPL*D]HWH <XNDU×GD \HU DODQ üDUWODU× WDü×\DQODUGDQ EX 7HEOLù NDSVDP×QGD H'HIWHU ROXüWXUPDN OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Makaleler « ûHNLO('HIWHU8\JXODPDV×úü$N×ü6UHFL ND\GHWPHN PXKDID]D YH LEUD] HWPHN LVWH\HQ PNHOOHÁHULQZZZHGHIWHUJRYWU internet adresinde \D\×PODQDQ EDüYXUX N×ODYX]XQD X\JXQ RODUDN EDüYXUXGD EXOXQPDV× JHUHNPHNWHGLU %DüNDQO×N YH\D *HQHO 0GUON JHUHN J|UPHVL GXUXPXQGD ZZZHGHIWHUJRYWU LQWHUQHW DGUHVLQGH \D\×PODQDQ N×ODYX]ODUDHNRODUDNWHNQLNELOJLYHEHOJHWDOHELQGH EXOXQDELOLU(OHNWURQLN'HIWHU*HQHO7HEOLùL6×UD1R 'HùLüLNOLN (OHNWURQLN 'HIWHU *HQHO7HEOLùL 6×UD1R·GH'HùLüLNOLN<DS×OPDV×QD'DLU*HQHO 7HEOLù6×UD1RWDULKYHVD\×O× 5HVPL*D]HWH $QFDN EHUDW HOHNWURQLN GHIWHUOHULQ GHùLüPH]OLùLQLLVSDWHWPH\H\|QHOLNROXSGHIWHUOHULQ LoHULùLQH \|QHOLN ELU RQD\× LIDGH HWPHPHNWHGLU (OHNWURQLN 'HIWHU *HQHO 7HEOLùL 6×UD 1R WDULK YH VD\×O× 5HVPL *D]HWH 0XKDID]DYHLEUD]\NPOOùHOHNWURQLN GHIWHUOHULQYHEHUDWODU×QGRùUXOXùXQDEWQOùQH YH GHùLüPH]OLùLQH LOLüNLQ RODQ HOHNWURQLN LP]D YH PDOLPKUGHùHUOHULGkKLOKHUWUOHOHNWURQLNND\×W YH YHUL LOH GRùUXODPD YH J|UQWOHPH DUDoODU×Q×Q WPQ NDSVDPDNWD ROXS HOHNWURQLN GHIWHUOHUH LVWHQLOGLùLQGHNROD\O×NODHULüHELOPH\LDQODü×ODELOLUYH HNVLNVL]ELUELoLPGHJ|UQWOH\HELOPH\LYHRNXQDELOLU Nkù×W EDVN×ODU×Q× UHWHELOPH\L VDùOD\DFDN ELoLPGH \HULQHJHWLULOPHOLGLU(OHNWURQLN'HIWHU*HQHO7HEOLùL 6×UD1Ro'HùLüLNOLN(OHNWURQLN'HIWHU*HQHO 7HEOLùL6×UD1R·GH'HùLüLNOLN<DS×OPDV×QD'DLU *HQHO7HEOLù6×UD1RWDULKYH VD\×O×5HVPL*D]HWH (OHNWURQLN'HIWHU*HQHO7HEOLùL6×UD1R·LQ QFL E|OPQH J|UH 7HEOLù·GH EHOLUWLOHQ HVDVODUD X\JXQ H'HIWHU ROXüWXUDQ ND\GHGHQ RQD\OD\DQ PXKDID]D HGHQ \D]×O×PODU *ú% WDUDI×QGDQ WHVW HGLOPHNWH WHVWL EDüDU×O× ELU ELoLPGH WDPDPOD\DQ WLFDUL \D]×O×PODU %N] *ú% H'HIWHU <D]×O×P 8\XPOXOXN 2QD\ .×ODYX]X KWWSZZZJLE JRYWU (ULüLP 7DULKL ZZZHGHIWHUJRY trLQWHUQHWDGUHVLQGHQLODQHGLOPHNWHGLU ('HIWHU \D]×O×P X\XPOXOXN RQD\× DODQ \D]×O×PODU7DEOR·GHVXQXOGXùXJLELGLU 7DEOR('HIWHU8\JXODPDV×8\XPOXOXN 2QD\×$ODQ<D]×O×PODU zĂnjŦůŦŵŦŶmƌĞƟĐŝƐŝ zĂnjŦůŦŵŦŶĕŦŬůĂŵĂƐŦŝůĞ sĞƌƐŝLJŽŶǀĞͬǀĞLJĂ^ƺƌƺŵ EƵŵĂƌĂƐŦ >ŽŐŽzĂnjŦůŦŵ^ĂŶ͘ǀĞdŝĐ͘͘b͘ >ŽŐŽͲĞŌĞƌͬϭ͘ϬϬ͘ϬϬǀĞ ϭ͘Ϭϭ͘ϬϬ EĞƚƐŝƐzĂnjŦůŦŵ^ĂŶ͘ǀĞdŝĐ͘͘b͘ EĞƚƐŝƐͲĞŌĞƌͬϭ͘ϵ͘ϵ͘ϭ DŝŬƌŽzĂnjŦůŦŵĞǀŝ^ĂŶ͘ǀĞdŝĐ͘͘b͘ DŝŬƌŽzĂnjŦůŦŵĞǀŝͲĞŌĞƌ ƵLJŐƵůĂŵĂƐŦͬϭ͘Ϭϭ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 73 /^/^ŝůŝƔŝŵdĞŬŶŽůŽũŝůĞƌŝ^ĂŶ͘dŝĐ͘ >ƚĚ͘bƟ͘ /^/^ͲĞŌĞƌͬsϭ͘Ϭ &/dŝůŐŝ7ƔůĞŵ^ŝƐƚĞŵůĞƌŝ^ĞƌǀŝƐůĞƌŝ ^ĂŶ͘dŝĐ͘>ƚĚ͘bƟ͘ &/d^WͲĞŌĞƌƂnjƺŵƺ ͬϭ͘Ϭ WĂƌƚŶĞƌĂŝůŐŝ^ŝƐƚĞŵůĞƌŝǀĞĂŶ͘ ,ŝnj͘͘b͘ WĂƌƚŶĞƌĂͲĞŌĞƌhLJŐƵůĂŵĂƐŦͬϭ͘Ϭ͘ϯ ͬ^ŶĨŽƌŵĂƐLJŽŶdĞŬŶŽůŽũŝůĞƌŝ>ƚĚ͘ bƟ LJďĞƌƐŽŌͲĞŌĞƌhLJŐƵůĂŵĂƐŦͬϭ͘Ϭ hnjŵĂŶŝůŝƔŝŵĂŶŦƔŵĂŶůŦŬ͘b͘ džƉĞƌƚĞĂŵͲĞŌĞƌhLJŐƵůĂŵĂƐŦͬϭ͘Ϭ >ŝŶŬŝůŐŝƐĂLJĂƌ^ŝƐ͘zĂnjŦůŦŵŦǀĞŽŶĂŶ͘^ĂŶ͘ǀĞdŝĐ͘͘b͘ >ŝŶŬ'ƺŶĞƔͲĞŌĞƌͬ ϭ͘ϬϬ͘ϬϬ EddĂŶŦƔŵĂŶůŦŬ,ŝnjŵĞƚůĞƌŝdŝĐ͘ >ƚĚ͘bƟ͘ Ed^ŝŐŶͲĞŌĞƌͬϭ͘Ϭ͘Ϭ >ŝŶŬŝůŐŝƐĂLJĂƌ^ŝƐ͘zĂnjŦůŦŵŦǀĞŽŶĂŶ͘^ĂŶ͘ǀĞdŝĐ͘͘b͘ zĞŶŝEĞƐŝůͲĞŌĞƌͬϭ͘ϬϬ͘ϬϬ dĂďŝŵŝůŝƔŝŵŒŝƟŵĂŶŦƔŵĂŶůŦŬ ^ĂŶ͘dŝĐ͘͘b͘ d7DDƵŚĂƐĞďĞͲĞŌĞƌ ͬϭ͘Ϭ 7ŶĨŝŶĂzĂnjŦůŦŵ͘b͘ 7ŶĨůĞŬƐDƵŚĂƐĞďĞͲĞĨƚĞƌ hLJŐƵůĂŵĂƐŦͬǀϭ͘Ϭ >ŝŬŽŵzĂnjŦůŦŵ,ŝnjŵĞƚůĞƌŝǀĞdŝĐ͘͘b͘ >ŝŬŽŵzĂnjŦůŦŵͲĞŌĞƌhLJŐƵůĂŵĂƐŦͬϭ͘ϬϬ͘ϬϬ͘ϬϬϭ ^ĨƐͲĞǀĂŶŦƔŵĂŶůŦŬŝůŐŝ7ƔůĞŵ^ĂŶ͘ ^&^'>ͲĞŌĞƌhLJŐƵůĂŵĂƐŦ dŝĐ͘>ƚĚ͘bƟ ͬϭ͘ϬϬ >ŽŐŝŶŝůŐŝƐĂLJĂƌzĂnjŦůŦŵůĂƌŦ͘b͘ >K'7EZWͲĞŌĞƌͬsϭ͘Ϭϭ ŝƌǀĞŝůŐŝdĞŬŶŽůŽũŝůĞƌŝDĞĚŝŬĂů dƵƌŝnjŵ^ĂŶ͘dŝĐ͘>ƚĚ͘bƚŝ͘ ŝƌǀĞĞͲĞŌĞƌͬs͘ϭ͘ϬϬ dmZDKͲd^DZdĞŵĞůŒŝƚ͘ǀĞ ^ƚĂũ͘DƌŬnj͘Œŝƚ͘zĂLJ͘zĂnj͘,͘7ƔůĞƚŵĞƐŝ >hͲĞŌĞƌhLJŐƵůĂŵĂƐŦ ͬϭ͘Ϭ dŝůŐŝƐĂLJĂƌ^ĂŶ͘ǀĞdŝĐ͘>ƚĚ͘bƟ͘ ƚĂ^Y>ͲĞŌĞƌmƌĞƚŵĞ WƌŽŐƌĂŵDŽĚƺůƺͬsͲϭ͘Ϭϭ KƌŬĂŝůŐŝƐĂLJĂƌdŝĐ͘^ĂŶ͘>ƚĚ͘bƟ͘ KƌŬĂĞͲĞŌĞƌͬϭ͘Ϭ͘Ϭ͘Ϭ sdsŝnjLJŽŶŝůŐŝdĞŬŶŽůŽũŝůĞƌŝǀĞ zĂLJŦŶĐŦůŦŬ>ƚĚ͘bƚŝ͘ ŝͲ'ĂƚĞͲĞŌĞƌhLJŐƵůĂŵĂƐŦ ͬϭ͘ϯ 7ŶƚĞĐŽŶŝůŝƔŝŵǀĞĂŶŦƔŵĂŶůŦŬ ,ŝnjŵĞƚůĞƌŝdŝĐ͘>ƚĚ͘bƟ͘ /ŶƚĞĐŽŶ/ŶĨŽƌ>ŶͲĚĞŌĞƌ ͬ/ŶĨŽƌ>ŶǀĞ/ŶƚĞĐŽŶ/ŶĨŽƌ ĂĂŶ/sͲĞŌĞƌͬ/ŶĨŽƌ ĂĂŶ/s ĞƌĞĐĞzĂnjŦůŦŵ,ŝnjŵĞƚůĞƌŝdŝĐ͘͘b͘ WĂƌĂůŽŐͬϰ͘Ϭ͘Ϭ͘Ϭ sĞŐĂŝůŐŝƐĂLJĂƌ,ŝnjŵĞƚůĞƌŝ>ƚĚ͘bƟ͘ sĞŐĂͲĞŌĞƌͬϭ͘ϬϬ ^ŽŌŝůŐŝ7ƔůĞŵĂŶŦƔŵĂŶůŦŬǀĞdŝĐ͘ ͘b͘ ^K&dͲĞŌĞƌhLJŐƵůĂŵĂƐŦ ͬs͘ϭ͘ϬϬ ^E/ŝůŐŝƐĂLJĂƌǀĞdĞŬŶŽůŽũŝĂŶ͘7ŶƔ͘ ^E/ͲĞŌĞƌͬϭ͘Ϭ dĞŬƐ͘KƚŽŵ͘^ĂŶ͘dŝĐ͘>ƚĚ͘bƚŝ͘ .D\QDN KWWSZZZHGHIWHUJRYWU(ULüLP 7DULKL 7DEOR·GH\HUDODQú]PLULOLPHUNH]LRODQ\HUOL (53\D]×O×P×1HWVLV*ú%WDUDI×QGDQLON(IDWXUDYH ('HIWHU HQWHJUDV\RQ o|]P RQD\ODQDQ \D]×O×P ROPXüWXU KWWSQHWVLVQHGLUFRP (ULüLP 7DULKL hONHPL]GHLON('HIWHUX\JXODPDV×QD 74 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû JHoHQ üLUNHW $[D 6LJRUWD $û ROPXü YH EDV×QGD LON UHWLP üLUNHWL RODUDN GD û|OHQ \HU DOP×üW×U 3HUDNHQGH%OWHQ 7DEORGDNL ELU EDüND \D]×O×P GD 7UNL\H·QLQ LON YH WHN ZHE WDEDQO× PHUNH]L PXKDVHEH VLVWHPL RODQ /8&$· G×U %XOXW PLPDUL WHNQRORMLVLQLQ \D]×O×P VHUYLV RODUDN VXQXOPDV× PRGHOLQLQ 7UNL\H·GHNL LON EDüDU×O× X\JXODPDV× RODQ /8&$ 3URMHVL 7UNL\H 6HUEHVW 0XKDVHEHFL 0DOL 0üDYLUOHU YH <HPLQOL 0DOL0üDYLUOHU2GDODU×%LUOLùL7h502%LOH7HPHO (ùLWLP YH 6WDM 0HUNH]L 7(60(5 WDUDI×QGDQ JHOLüWLULOPLüWLU *ú% WHVWOHULQGHQ EDüDU×\OD JHoHQ /8&$ ()DWXUD X\JXODPDV× YH 78%ú7$.%ú/*(0 .DPX 60· GH ´0DOL 0KU 8\XP 'HùHUOHQGLUPH 5DSRUXµ LOH ('HIWHU X\JXODPDV× GD ´H'HIWHU X\XPOX SURJUDPODUµ OLVWHVLQGH \HULQL DODUDN NXOODQ×PD VXQXOPXüWXU KWWSZZZOXFDFRPWU, (ULüLP7DULKL 7DEOR ·GHQ GH J|UOHFHùL ]HUH 1HWVLV YH /8&$ G×ü×QGD EDüND \D]×O×PODU GD EXOXQPDNWDG×U $QFDN NRQXQXQ NDSVDPO× ROPDV× QHGHQL\OH \D]×O×PODUOD RODQ LOLüNL Do×V×QGDQ ELUNDo |UQHN YHUPHNOH\HWLQLOHFHNWLU 'HIWHUOHULQ HOHNWURQLN RUWDPGD G]HQOHQPHVL LoLQ XOXVODUDUDV× NXOODQ×PD VDKLS N×VDFD ´;%5/µ RODUDN DGODQG×U×ODQ GLO HVDV DO×QPDNWDG×U ('HIWHU X\JXODPDV× LOH ;%5/ LOLüNLQL LQFHOHPHN \HULQGH RODFDNW×U *HQLüOHWLOHELOLU úüDUHWOHPH 'LOL H;WHQVLEOH 0DUNXS /DQJXDJH ;0/ IRUPDW×QGD ELU VWDQGDUW RODQYHXOXVODUDUDV×NXOODQ×PDVDKLS*HQLüOHWLOHELOLU úüOHWPH 5DSRUODPD 'LOL HXtensible %XVLQHVV RHSRUWLQJ LDQJXDJH;%5/ NXOODQ×OPDNWDG×U $o×N ELU VWDQGDUW RODQ YH OLVDQV JHUHNWLUPH\HQ 9#3- ÀQDQVDO ELOJLOHULQ HOHNWURQLN WUDQVIHUL LoLQ NXOODQ×ODQ ;0/ WDEDQO× JHQHO ELU LüDUHWOHPH GLOLGLU )LQDQVDO ELOJLOHULQ KD]×UODQPDV× DQDOL] HGLOPHVL UDSRUODQPDV× YH LüOHWPHOHU DUDV×QGD LQWHUQHW ]HULQGHQ YH\D GLùHU HOHNWURQLN \|QWHPOHUOH WUDQVIHU HGLOPHVLQGH XOXVODUDUDV× VWDQGDUW VDùODPDNWDG×U )LQDQVDO ELOJL NXOODQ×F×ODU×Q UDSRUODPD PHNDQL]PDV×QGD WP ÀQDQVDO ELOJLOHUL LüDUHWOH\HUHNÀQDQVDOUDSRUODU×VWDQGDUWYHDQODü×O×U KDOH JHWLUHUHN UDSRUODU×Q DQDOL] HGLOHELOPHVLQL WUDQVIHU HGLOHELOPHVLQL YH NDUü×ODüW×U×ODELOPHVLQL VDùOD\DQ 9#3-'3 'JOBODJBM 3FQPSUJOH 'JOBOTBM 3BQPSMBNB YH GHIWHUOHUOH LOJLOL RODQ 9#3-(- (MPCBM -FEHFS(MPCBM %FGUFS ROPDN ]HUHLNLWHPHOVSHVLÀNDV\RQXEXOXQPDNWDG×U;0/ WHNQRORMLVLQGH EHOLUOL ELU DPDo LoLQ ROXüWXUXOPXü HWLNHW VHWL YH GRNPDQ LoHULùLQL WDQ×POD\DQ ;0/ üHPDV× YH V×Q×ÁDQG×UPD VLVWHPL RODQ WDNVRQRPL HVDVDO×QG×ù×QGD;%5/*/7DNVRQRPLVLELUNXUXOXüD LOLüNLQ ÀQDQVDO YH LüOHWPH ELOJLOHULQLQ HWNLQ ELoLPGH OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 'DLU*HQHO7HEOLù6×UD1RWDULKYH VD\×O×5HVPL*D]HWH $\O×N G|QHP VDGHFH RQD\D VXQXODQ D\×Q GHIWHU ND\×WODU×Q× LIDGH HWPHNWH ROXS |QFHNL D\ODUD DLW ND\×WODU× LoHUPH] +HVDS G|QHPL YH\D WDNYLP \×O× LoHULVLQGH GH HOHNWURQLN GHIWHU WXWPD\D EDüODQDELOLU$QFDNKHVDSG|QHPLYH\DWDNYLP\×O× LoHULVLQGH HOHNWURQLN GHIWHU WXWPD\D EDüOD\DQODU EDüODG×NODU× WDULKL L]OH\HQ ELU D\O×N VUH LoHULVLQGH HVNL GHIWHUOHULQH NDSDQ×ü WDVGLNL \DSW×UDFDNODUG×U (OHNWURQLN'HIWHU*HQHO7HEOLùL6×UD1R 'HùLüLNOLN(OHNWURQLN'HIWHU*HQHO7HEOLùL6×UD1R · GH 'HùLüLNOLN <DS×OPDV×QD 'DLU *HQHO 7HEOLù 6×UD1RWDULKYHVD\×O×5HVPL *D]HWH =RUXQOXOXN NDSVDP×QD JLUHQ PNHOOHÁHULQ ('HIWHU X\JXODPDV×QD WDNYLP \×O× ('HIWHU \D]×O×PODU×Q× NHQGL JHOLüWLUHQ PNHOOHÁHULQ WDULKL LWLEDUL\OH H'HIWHU WHVW VUHoOHULQL EDüDU× LOH WDPDPODP×ü ROPDODU× JHUHNPHNWHGLU LoHULVLQGH JHoPHOHUL ]RUXQOX 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULK YH VD\×O×5HVPL*D]HWHEROGXùX LIDGHHGLOPLüWLUV×UD1ROX(OHNWURQLN'HIWHU*HQHO 7HEOLùLQH J|UH NHQGLOHULQH L]LQ YHULOHQOHU www. HGHIWHUJRYWU LQWHUQHW DGUHVLQGH GX\XUXODQ IRUPDW YH VWDQGDUWODUD X\JXQ RODUDN YH BZMüL EzOFNMFS LWLEDUL\OH H'HIWHUOHULQL ROXüWXUPD\D YH VDNODPD\D EDüOD\DFDNODUG×U 'HIWHUOHULQL H'HIWHU ELoLPLQGH WXWPD\D EDüOD\DQODU V|] NRQXVX GHIWHUOHULQL Nkù×W RUWDP×QGD WXWDPD]ODU $\U×FD KHVDS G|QHPL YH\D WDNYLP \×O× LoHULVLQGH GH H'HIWHU X\JXODPDV×QD JHoLOHELOHFHNWLU ('HIWHU X\JXODPDV×QGD GHIWHUOHU D\O×N G|QHPOHU LWLEDUL\OH WXWXODFDù×QGDQ ]RUXQOXOXN NDSVDP×QD JLUHQ PNHOOHÁHU $UDO×N D\× LoHULVLQGH EDüYXUPDODU× GXUXPXQGD $UDO×N G|QHPLQLQ GHIWHUOHULQL D\O×N RODUDN ROXüWXUDPD\DFDNODUG×U %XQD J|UH V×UD 1ROX 98.*7 NDSVDP×QGD H'HIWHU WXWPD ]RUXQOXOXùX EXOXQDQPNHOOHÁHUGHQ ('HIWHU X\JXODPDV×QD $UDO×N D\× LoHULVLQGH EDüYXUDQODU×Q WDULKLQGHQ itibaren, ('HIWHUX\JXODPDV×QD$UDO×ND\×QGDQ |QFH EDüYXUDQODU×Q HQ JHo $UDO×N D\×QGDQ EDüODPDN]HUH g]HO KHVDS G|QHPLQH WDEL RODQODU×Q WDULKLQGHQ|QFHH'HIWHUX\JXODPDV×QD EDüYXUX \DSPDODU× YH HQ JHo $UDO×N D\× içerisinde, H'HIWHU WXWPD\D EDüODPDODU× JHUHNPHNWHGLU 98. 0NHUUHU YH 0G 'HùLüLNOLN 7& 0DOL\H%DNDQO×ù×*HOLUúGDUHVL%DüNDQO×ù×9HUJL8VXO .DQXQX6LUNOHUL / WDULKYH98. úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû » Makaleler « NXOODQ×P×Q× VDùODPDN DPDF×\OD WDVDUODQP×üW×U ;%5/ */ WDNVRQRPLVL LüOHWPHOHULQ PXKDVHEH YH RSHUDV\RQVLVWHPOHULQGH\HUDODQoHüLWOLND\×WODU×Q× ;%5/ VWDQGDUG×QGD ELU DUD\D JHWLUHUHN GHWD\O× ELoLPGH GHIWHUOHULQL ROXüWXUPDODU×QD \DUG×PF× RODQ PRGOHU ELU VHWWLU %XQODU &25 &RUHdHNLUGHN %86 $GYDQFHG %XVLQHVV &RQFHSWV*HOLüWLULOPLü úüOHWPH .DYUDPODU× 08& 0XOWL&XUUHQF\dRNOX '|YL] .XUX 86. $%' úQJLOWHUH JLEL ONHOHU LoLQ ROXüWXUXODQ ELU LoHULN YH7$) 7D[$XGLW )LOH9HUJL 'HQHWLP 'RV\DV× PRGOOHULGLU<HYPL\H GHIWHUL YH E\N GHIWHULQ HOHNWURQLN RUWDPGD KD]×UODQPDV× PXKDID]DV×YHLEUD]×LoLQ;%5/*/WDNVRQRPLVLQLQ NXOODQ×OPDV× X\JXQ J|UOPüWU%X NDSVDPGD \HYPL\HGHIWHULYHE\NGHIWHULQHOHNWURQLNRUWDPGD ROXüWXUXOPDV×QGDEDüODQJ×oDüDPDV×LoLQ;%5/*/ 6SHFWDNVRQRPLVLQLQ&25YH%86PRGOOHULQLQ ELU DUD\D JHWLULOPHVL\OH ROXüDQ FDVH FE LoHULN PRGHOL HVDV DO×QDFDNW×U *ú% H'HIWHU ;%5/ */ *HQHO $o×NODPDODU KWWSZZZHGHIWHUJRY tr(ULüLP7DULKL ;%5/ PXKDVHEH \D]×O×PODU×Q× Lo YH G×ü UDSRUODU× LüOHWPHOHU DUDV× ELOJL WUDQVIHUOHULQL GHULQGHQHWNLOHGLùLLoLQEXGLOLQ\DS×V×Q×QYHoDO×üPD VLVWHPLQLQPXKDVHEHPHVOHNPHQVXSODU×WDUDI×QGDQ DQODü×OPDV×|QHPDU]HWPHNWHGLU(UNXü .DPX *|]HWLPL 0XKDVHEH YH 'HQHWLP 6WDQGDUWODU× .XUXPX WDUDI×QGDQ ´;%5/ 7UNL\H 7HPVLOFLOLùLµQLQ ROXüWXUXOPDV× LoLQ JHUHNOL oDO×üPDODU\DS×OP×üYHWHPVLOFLOLNNXUXPEQ\HVLQGH WDULKLQGH NXUXOPXüWXU KWWSZZZ NJNJRYWU (ULüLP 7DULKL hONHPL]GH WHPVLOFLOLùLQ NXUXOPDV× |QHPOL ELU DG×P NDEXO HGLOPHNWHGLU ;%5/· LQ HOHNWURQLN RUWDPGDNL ÀQDQVDO ELOJLOHULQ UDSRUODQPDV× YH UDSRUODPD VUHFLQGH HWNLQOLùLQ DUWW×U×OPDV× Do×V×QGDQ NDWN×V× E\N ROXS;%5/WHPHOOL\D]×O×PODU×QNXOODQ×P×|QSODQD o×NPDNWDG×U%XNRQXQXQD\U×ELUoDO×üPDGDD\U×QW×O× ELU üHNLOGH LQFHOHQPHVLQGH \DUDU J|UOPHNWHGLU ('HIWHUX\JXODPDV×Q×Q;%5/LOHRODQLOLüNLN×VDFD |]HWOHQGLNWHQ VRQUD H'HIWHU LOH LOJLOL |QHPOL GLùHU QRNWDODUDGHùLQLOHELOLU *HUoHN NLüLOHU HOHNWURQLN GHIWHUOHULQL LOJLOL ROGXùX D\× WDNLS HGHQ oQF D\×Q VRQ JQQH NDGDU NHQGLOHULQH DLW JYHQOL HOHNWURQLN LP]D YH\D PDOLPKULOHLP]DODU7]HONLüLOHULVHH'HIWHUOHULQL LOJLOLROGXùXD\×WDNLSHGHQoQFD\×QVRQJQQH NDGDU +HVDS G|QHPLQLQ VRQ D\×QD DLW GHIWHUOHU NXUXPODU YHUJLVL EH\DQQDPHVLQLQ YHULOGLùL D\×Q VRQ JQQH NDGDU NHQGLOHULQH DLW PDOL PKU LOH RQD\ODU (OHNWURQLN 'HIWHU *HQHO 7HEOLùL 6×UD 1R DYHEEHQWOHUL'HùLüLNOLN(OHNWURQLN'HIWHU *HQHO7HEOLùL6×UD1R·GH'HùLüLNOLN<DS×OPDV×QD 75 VD\×O×5HVPL*D]HWH *HOLüHQ ELOJL YH LOHWLüLP WHNQRORMLOHULQLQ VXQGXùX RODQDNODU oHUoHYHVLQGH PNHOOHÁHULQ |QHPOLELUE|OPEDVLWPXKDVHEHSURJUDPODU×QGDQ (53VLVWHPOHULQHNDGDUROGXNoDJHQLüELU\HOSD]HGH EXOXQDQ\D]×O×PODU×YHUJLLOHLOJLOLROD\YHLüOHPOHULQ WDNLSHGLOPHVLDPDF×LOHNXOODQPDNWDG×U$UWDQIDDOL\HW KDFLPOHULQLQGHGRùDOVRQXFXRODQEXGXUXPYHUJL LOHLOJLOLND\×WODU×QQLWHOLùLQLGHùLüWLUPHNWHEXGXUXP GD YHUJL GHQHWLP VUHoOHUL LOH LOJLOL \HQL XVXO YH HVDVODU×Q EHOLUOHQPHVLQL ]RUXQOX N×OPDNWDG×U 9HUJL GHQHWLP IDDOL\HWOHULQLQ JHOLüHQ WHNQRORMLOHUH X\JXQ ELU üHNLOGH \UWOHELOPHVL DPDF× LOH EHOLUOHQHQ NRQXODUD LOLüNLQ ND\×WODU×Q HOHNWURQLN RUWDPGD ROXüWXUXOPDV× PXKDID]DV× YH LEUD] HGLOPHVLQH .D\×W6DNODPD*HUHNVLQLPOHULGDLUXVXOYHHVDVODU 6×UD 1ROX 98.*7 NRQXVXQX ROXüWXUPXüWXU 9HUJL 8VXO .DQXQX *HQHO 7HEOLùL 6×UD 1R WDULKYHVD\×O×5HVPL*D]HWH 6|]NRQXVXWHEOLùLQHNLRODUDNVDW×üDO×üYGND\×WODU ROPDN ]HUH DVJDUL ND\×W VDNODPD JHUHNVLQLPL EHOLUOHQHQNRQXODUVXQXOPXüWXU ('HIWHU X\JXODPDV×QD JHoLü VUHFLQGH YH JHoLüWHJQFHOGHùLüLNOLNOHUYH\HQLOLNOHUOHNRQXQXQ \HQLGHQLUGHOHQPHVLJHUHùLRUWD\Do×NDFDNW×U 6218d hONHPL]GH Lü DN×ü VUHoOHULQLQ GLMLWDO RUWDPD WDü×QPDV× E\N ELU DG×P RODUDN NDEXO HGLOPHNWH YH \×O×QGD SODQODQDQ DQFDN o D\O×N HN VUH LOHWDULKLLWLEDUL\OHH)DWXUD WDULKL LWLEDUL\OH GH H'HIWHU X\JXODPDV×QD JHoLü |QJ|UOPHNWHGLU(%HOJHX\JXODPDV×Q×QEDüODQJ×o DG×P× QLWHOLùLQGH RODQ H)DWXUD YH H'HIWHU X\JXODPDV× LOH ONHPL]GH GQ\D ONHOHUL LOH EHQ]HU üHNLOGH ND\×WG×ü×O×ù× |QOHPHN YH YHUJLGH J|QOOù DUWW×UPDN DPDoODQP×üW×U %X X\JXODPD LOH D\Q× ]DPDQGD XOXVODUDUDV× DODQGD UHNDEHW HGHELOLU NRQXPD GD JHOLQHFHNWLU 6UHFH JHoLüOH ELUOLNWH H)DWXUD·\× HúUVDOL\H YG EHOJHOHU H'HIWHU X\JXODPDV×QGDLVH\HYPL\HGHIWHULYHGHIWHULNHELUL GLùHU GHIWHUOHU L]OH\HFHNWLU %X PDNDOHGH JQFHO YH \HQL NRQXODU RODUDN HOHNWURQLN X\JXODPDODU×Q HOH DO×Q×S LQFHOHQPHVL LOH \D]×QGD IDUN×QGDO×N \DUDW×OPDV×DPDoODQP×üW×U %LOJL WHNQRORMLOHULQL GDKD HWNLQ NXOODQPDN LoLQ HOHNWURQLN X\JXODPDODUD \|QHOLN oHüLWOL HùLWLPOHU YHULOPHNWH YH NXUVODU G]HQOHQPHNWHGLU %XQXQOD ELUOLNWHHùLWLPNXUXPODU×QGDJHUHNNXUDPVDOJHUHN X\JXODPDO× RODUDN YH JHUHNVH OLVDQV LOH OLVDQVVW G]H\OHUGH NRQXODUD LOLüNLQ GHUVOHUGH LOHUL ELOJL WHNQRORMLOHULQNXOODQ×P×E\N|QHPDU]HWPHNWHGLU gUQHùLQ ú]PLU LOLQGH 'RNX] (\OO hQLYHUVLWHVL·QGH HùLWLP V×UDV×QGD X\JXODPD\D \|QHOLN RODUDN *ú% 76 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû WDUDI×QGDQ LON (IDWXUD YH ('HIWHU HQWHJUDV\RQ o|]P RQD\ODQDQ \D]×O×P RODQ 1HWVLV· LQ \DQ× V×UD ONHPL]GHNL LON YH WHN ZHE WDEDQO× PHUNH]L PXKDVHEH VLVWHPL RODQ /8&$ \D]×O×PODU×QGDQ \DUDUODQ×OG×ù× J|UOPHNWHGLU %|\OHFH JHOHFHNWH PHVOHùLQ HOHPDQODU× RODFDN |ùUHQFLOHU Do×V×QGDQ GDKD OLVDQV YH OLVDQVVW |ùUHQLPL V×UDODU×QGD NHQGLOHULQH H%HOJH YH H'HIWHU X\JXODPDODU×Q×Q JHUHN NXUDPVDO RODUDN WDQ×W×OPDV× YH JHUHNVH GH oHüLWOL \D]×O×PODU DUDF×O×ù×\OD J|UVHOOHüWLULOHUHN DNWDU×OPDV× VDùODQP×ü ROPDNWDG×U %X \|Q\OH GH oDO×üPD\D]×QDGHùHUNDWDFDNW×U 6RQXoRODUDNoDO×üPDGDH%HOJHYHH'HIWHU X\JXODPDODU× D\U×QW×O× ELU üHNLOGH LQFHOHQPLü ROXS JQFHO JHOLüPHOHUH SDUDOHO RODUDN HOHNWURQLN RUWDPGDNL X\JXODPDODUD \HQLOHULQLQ HNOHQPHVL GH EHNOHQPHNWHGLU KAYNAKÇA 3 4áSB /PMV 7FSHJ 6TVM ,BOVOV (FOFM 5FCMJßJOEF %FßJãJLMJL :BQáMNBTáOB %BJS (FOFM5FCMJß4áSB/P UBSJIWFTBZáMá3FTNJ(B[FUF &ZMM(B[FUFTJ²&GBUVSBZBHFmNFLJmJOCJOLJãJCBãWVSEV³1BSB 1JZBTBTáT %PßBOBZ 7FMJ ²FGBUVSB TVOVNV³ IUUQXXXHJCHPWUS &SJãJN 5BSJIJ &MFLUSPOJL%FGUFS(FOFM5FCMJßJ4áSB/P µEF%FßJãJLMJL:BQáMNBTáOB%BJS(FOFM 5FCMJß4áSB/P UBSJIWFTBZáMá3FTNJ(B[FUF &MFLUSPOJL%FGUFS(FOFM5FCMJßJ4áSB/P UBSJIWFTBZáMá3FTNJ (B[FUF &SLVã ) 9#3- F9UFOTJCMF #VTJOFTT 3FQPSUJOH -BOHVBHF (FOJãMFUJMFCJMJS àãMFUNF3BQPSMBNB%JMJ(B[J,JUBCFWJ"OLBSB (FMJSàEBSFTJ#BãLBOMáßáF%FGUFS:B[áMáN6ZVNMVMVL0OBZ,áMBWV[V âVCBU "OLBSBIUUQXXXHJCHPWUS&SJãJN5BSJIJ (FMJSàEBSFTJ#BãLBOMáßáF%FGUFS9#3-(-(FOFM"máLMBNBMBS IUUQXXX FEFGUFSHPWUS&SJãJN5BSJIJ (FMJSàEBSFTJ#BãLBOMáßáF'BUVSB6ZHVMBNBTá&OUFHSBTZPO,áMBWV[V ,BTáN "OLBSBIUUQXXXHJCHPWUS&SJãJN5BSJIJ (FMJSàEBSFTJ#BãLBOMáßáF'BUVSB6ZHVMBNBTáe[FM&OUFHSBTZPO,áMBWV[V 5FNNV[ "OLBSBIUUQXXXHJCHPWUS&SJãJN5BSJIJ (FMJSàEBSFTJ#BãLBOMáßáF'BUVSB6ZHVMBNBTá4BLMBNB,áMBWV[V &ZMMIUUQ XXXHJCHPWUS&SJãJN5BSJIJ (FMJSàEBSFTJ#BãLBOMáßáIUUQXXXFEFGUFSHPWUS&SJãJN5BSJIJ (FMJS àEBSFTJ #BãLBOMáßá IUUQXXXFEFGUFSHPWUSXFCHVFTU &SJãJN 5BSJIJ (FMJS àEBSFTJ #BãLBOMáßá IUUQXXXFGBUVSBHPWUS &SJãJN 5BSJIJ WF IUUQXXXMVDBDPNUS&SJãJN5BSJIJ à[NJS 4FSCFTU .VIBTFCFDJ WF .BMJ .ãBWJSMFS 0EBTá IUUQXXXJ[TNNNPPSHUS J[TNNNPTVOVNVQEG&SJãJN5BSJIJ ,BNV(z[FUJNJ.VIBTFCFWF%FOFUJN4UBOEBSUMBSá,VSVNVIUUQXXXLHLHPWUS UBSJIWFTBZáMá#BTáO%VZVSVTV&SJãJN5BSJIJ /FUTJTIUUQOFUTJTOFEJSDPN&SJãJN5BSJIJ 1FSBLFOEF #MUFO IUUQQFSBLFOEFUWCVMUFOLBOBM'.$(@(JEB@ .BSLFUTPMFOFEFGUFSVZHVMBNBTJOBHFDFOJMLVSFUJNTJSLFUJPMEVIUN &SJãJN 5BSJIJ 1PMBUàTNBJM²FGBUVSBWFFEFGUFS#JMHJMFOEJSNF4FNJOFSJ³#FUFL#PZBWF ,JNZB4BO"â&'BUVSB#BãBSá)JLiZFTJIUUQXXXHJCHPWUS&SJãJN5BSJIJ 1PTUB(B[FUFTJ²&GBUVSBµZMBNJMZBS5-³&LPOPNJT 1PTUB(B[FUFTJ²&GBUVSBZ[EFUBTBSSVGTBßMáZPS³&LPOPNJT 3FGFSBOT(B[FUFTJ²âJSLFUMFSBSBTáJMLFGBUVSBZá¾MMJCPZBLFTUJ³&SJãJN 5BSJIJ 4z[D(B[FUFTJ²&GBUVSBMJTBOTáBMEá³ 5$ .BMJZF #BLBOMáßá (FMJS àEBSFTJ #BãLBOMáßá 7FSHJ 6TVM ,BOVOV 4JSLMFSJ UBSJIWF76,TBZáMá3FTNJ(B[FUF 5$ .BMJZF #BLBOMáßá (FMJS àEBSFTJ #BãLBOMáßá 7FSHJ 6TVM ,BOVOV 4JSLMFSJ UBSJIWF76,TBZáMá3FTNJ(B[FUF 7FSHJ 6TVM ,BOVOV (FOFM 5FCMJßJ 4áSB /P UBSJI WF TBZáMá 3FTNJ(B[FUF 7FSHJ 6TVM ,BOVOV (FOFM 5FCMJßJ 4áSB /P UBSJI WF TBZáMá 3FTNJ(B[FUF 7FSHJ 6TVM ,BOVOV (FOFM 5FCMJßJ 4áSB /P UBSJI WF TBZáMá 3FTNJ(B[FUF 7FSHJ 6TVM ,BOVOV (FOFM 5FCMJßJ 4áSB /P UBSJI WF TBZáMá 3FTNJ(B[FUF 7FSHJ 6TVM ,BOVOV (FOFM 5FCMJßJ 4áSB /P UBSJI WF TBZáMá 3FTNJ(B[FUF 7FSHJ6TVM,BOVOV(FOFM5FCMJßJ4áSB/P UBSJIWF.LFSSFS TBZáMá3FTNJ(B[FUF OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » » Örnek Muktezalar « »Örnek Muktezalar« $SDUWPDQG×üFHSKHVLQLQNLUD\DYHULOPHVLLüOHPLQLQYHUJLNDQXQODU×NDUü×V×QGDNL GXUXPX » 'HùHUOHPHJQQGHVHQHWYHoHNOHULoLQ\DS×ODFDNUHHVNRQWX\JXODPDV×Q×QJQYDGH LOHV×Q×UO×NDO×SNDOPD\DFDù× » ûLUNHWELUOHüPHVLVRQXFXQGDDNWLIWHND\×WO×JD\ULPHQNXOQND\×WO×GHùHULOHJHUoHN GHùHULDUDV×QGDNLIDUN×Q×QELODQoRGDLOJLOLKHVDSODUDND\GHGLOHUHN\HQLGHQGHùHUOHQPHVLYH YHUJLOHQGLUPH » +HGL\HNDUWODU×+DUFDPDODU×Q×Q*LGHUOHüWLULOPHVL » <DS×GHQHWLPKL]PHWLNDUü×O×ù×QGDG]HQOHQHFHNIDWXUDQ×QYHHOGHHGLOHFHNJHOLULQ.9. 98.YH.'9.DQXQODU×Do×V×QGDQGHùHUOHQGLULOPHVL OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 77 T.C. *(/ú5ú'$5(6ú%$û.$1/,ø, ú67$1%8/9(5*ú'$ú5(6ú%$û.$1/,ø, 0NHOOHI+L]PHWOHUL.DWPD'HùHU9HUJLVL*UXS0GUOù 7DULK6D\×.'9 .RQX$SDUWPDQG×üFHSKHVLQLQNLUD\DYHULOPHVLLüOHPLQLQYHUJLNDQXQODU×NDUü×V×QGDNLGXUXPX úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQGD RWXUPDNWDROGXùXQX]ELQDQ×QG×üFHSKHVLQHUHNODP DO×QDFDù×YHHOGHHGLOHQJHOLUOHULQDSDUWPDQ×QJHQHO JLGHUOHULQGH NXOODQ×ODFDù× EHOLUWLOHUHN HOGH HGLOHQ UHNODPJHOLULQLQYHUJLNDQXQODU×NDUü×V×QGDNLGXUXPX YHJHQHOJLGHUOHUGHQPDKVXSHGLOLSHGLOHPH\HFHùL KXVXVODU×QGDJ|UüWDOHSHGLOPHNWHGLU *(/ú59(5*ú6ú.$1818<g1h1'(1 VD\×O× *HOLU 9HUJLVL .DQXQXQXQ LQFL PDGGHVLQGH EX PDGGHGH EHQWOHU KDOLQGH VD\×ODQ PDO YH KDNODU×Q VDKLSOHUL PXWDVDUU×ÁDU× ]LO\HGOHUL LUWLIDN YH LQWLID KDNN× VDKLSOHUL YH\D NLUDF×ODU× WDUDI×QGDQNLUD\DYHULOPHVLVRQXFXHOGHHGLOHQLUDWODU JD\ULPHQNXOVHUPD\HLUDG×RODUDNWDQ×PODQP×üROXS V|]NRQXVXPDGGHKNPQHJ|UHNDWPDOLNOHULQLQ RUWDNRODUDNVDKLSROGXùXNXOODQ×PDODQODU×Q×QVLWH \|QHWLPLWDUDI×QGDQNLUD\DYHULOPHVLQHGHQL\OHHOGH HGLOHQ JD\ULPHQNXO VHUPD\H LUDG×Q×Q PNHOOHÁHUL NDWPDOLNOHULRODFDNW×U 'LùHU WDUDIWDQ D\Q× .DQXQXQ QF PDGGHVLQGH´.DPXLGDUHYHPHVVHVHOHULLNWLVDGv NDPXPHVVHVHOHULVDLUNXUXPODUWLFDUHWüLUNHWOHUL Lü RUWDNO×NODU× GHUQHNOHU YDN×ÁDU GHUQHN YH YDN×ÁDU×Q LNWLVDGv LüOHWPHOHUL NRRSHUDWLÁHU \DW×U×P IRQX \|QHWHQOHU JHUoHN JHOLUOHULQL EH\DQ HWPH\H PHFEXU RODQ WLFDUHW YH VHUEHVW PHVOHN HUEDE× ]LUDLND]DQoODU×Q×ELODQoRYH\D]LUDvLüOHWPHKHVDE× HVDV×QDJ|UHWHVSLWHGHQoLIWoLOHUDüDù×GDNLEHQWOHUGH VD\×ODQ |GHPHOHUL DYDQV RODUDN |GHQHQOHU GkKLO QDNGHQ YH\D KHVDEHQ \DSW×NODU× V×UDGD LVWLKNDN VDKLSOHULQLQ JHOLU YHUJLOHULQH PDKVXEHQ WHYNLIDW \DSPD\D PHFEXUGXUODUµ KNPQH \HU YHULOPLü ROXS D\Q× PDGGHQLQ ELULQFL I×NUDV×Q×Q D DOW EHQGLQGHLVHLQFLPDGGHGH\D]×O×PDOYHKDNODU×Q NLUDODQPDV×NDUü×O×ù×\DS×ODQ|GHPHOHUGHQLVWLKNDN VDKLSOHULQLQJHOLUYHUJLOHULQHPDKVXEHQ VD\×O×%..LOH<UUONWHYNLIDW \DS×ODFDù×KNPDOW×QDDO×QP×üW×U <LQH D\Q× .DQXQXQ ´7RSODPD <DS×OPD\DQ +DOOHUµ EDüO×NO× QF× PDGGHVLQLQ ELULQFL EHQGLQLQ F DOW EHQGLQGH YHUJL\H WDEL JHOLU WRSODP×Q×Q >D 78 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû YH E EHQWOHULQGH EHOLUWLOHQOHU KDULo@ QF PDGGHGH \D]×O× WDULIHQLQ LNLQFL JHOLU GLOLPLQGH \HU DODQ WXWDU× \×O× LoLQ 7/ DüPDPDV× NRüXOX\OD7UNL\H·GH WHYNLIDWD WDEL WXWXOPXü RODQ ELUGHQ ID]OD LüYHUHQGHQ HOGH HGLOHQ FUHWOHU PHQNXO VHUPD\H LUDWODU× YH JD\ULPHQNXO VHUPD\H LUDWODU× LoLQ \×OO×N EH\DQQDPH YHULOPH\HFHùL GLùHU JHOLUOHU LoLQ EH\DQQDPH YHULOPHVL KDOLQGH GH EX JHOLUOHULQEH\DQQDPH\HGkKLOHGLOPH\HFHùLKNP G]HQOHQPLü ROXS DQ×ODQ EHQGLQ G DOW EHQGLQGH GH ELU WDNYLP \×O×QGD HOGH HGLOHQ YH WRSODP WXWDU× \×O× LoLQ 7/ DüPD\DQ WHYNLIDW YH LVWLVQD X\JXODPDV×QD NRQX ROPD\DQ PHQNXO YH JD\ULPHQNXO VHUPD\H LUDWODU× LoLQ EH\DQQDPH YHULOPH\HFHùLKNPDOW×QDDO×QP×üW×U VD\×O× .DW 0ONL\HWL .DQXQXQXQ QF PDGGHVLQGH ´2UWDN \HUOHULQ NRQXVX V|]OHüPH LOH EHOLUWLOHELOLU $üDù×GD \D]×O× \HUOHU YH üH\OHU EX NDQXQJHUHùLQFHKHUKDOGHRUWDN\HUVD\×O×U D7HPHOOHU YH DQD GXYDUODU EDù×PV×] E|OPOHULD\×UDQRUWDNGXYDUODUWDYDQYHWDEDQODU DYOXODU JHQHO JLULü NDS×ODU× DQWUHOHU PHUGLYHQOHU DVDQV|UOHU VDKDQO×NODU NRULGRUODU YH EXUDODUGDNL JHQHOWXYDOHWYHODYDERODUNDS×F×GDLUHYH\DRGDODU× JHQHOoDPDü×UO×NYHoDPDü×UNXUXWPD\HUOHULJHQHO N|PUONYHRUWDNJDUDMODUHOHNWULNVXYHKDYDJD]× VDDWOHULQLQ NRUXQPDV×QD PDKVXV ROXS EDù×PV×] E|OPG×ü×QGDEXOXQDQ\XYDODUYHNDSDO×N×V×PODU NDORULIHUGDLUHOHULNX\XYHVDUQ×oODU\DS×Q×QJHQHO VXGHSRODU×V×ù×QDNODU ´KNPQH\HUYHULOPLüROXSD\Q×.DQXQXQ QF× PDGGHVLQGH GH NDW PDOLNOHULQLQ DQD JD\ULPHQNXOXQ EWQ RUWDN \HUOHULQH DUVD SD\ODU× RUDQ×QGD RUWDN PONL\HW KNPOHULQH J|UH PDOLN RODFDù×KNPDOW×QDDO×QP×üW×U $\U×FD .DW 0ONL\HWL .DQXQX oHUoHYHVLQGH DSDUWPDQ \|QHWLPOHUL WDUDI×QGDQ NLUD\D YHULOHQ RUWDN NXOODQ×PD PDKVXV \HUOHULQ PONL\HW KDNN× KLVVHOHUL RUDQ×QGD NDW PDOLNOHULQH DLW ROGXùXQGDQ V|]NRQXVXE|OPOHULQPDOLNOHUWDUDI×QGDQELUH\VHO RODUDN YH\D \|QHWLP WDUDI×QGDQ NHQGLOLùLQGHQ NLUD\D YHULOPHVL PPNQ GHùLOGLU %X E|OPOHULQ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ HOGHHWWLNOHULNLUDJHOLUOHULQLQWLFDUL]LUDLYH\DNXUXP ND]DQF×Q×Q WHVSLWLQH PWHDOOLN KNPOHUH J|UH KHVDSODQ×SEH\DQHGLOHFHùLWDELGLU $\U×FD HOGH HGLOHQ NLUD JHOLUOHULQLQ DSDUWPDQ YH\D VLWH \|QHWLPOHUL WDUDI×QGDQ WDKVLO HGLOLSRUWDNJLGHUOHULQNDUü×ODQPDV×QGDNXOODQ×OPDV× EX JHOLUOHULQ \XNDU×GD \DS×ODQ Do×NODPDODU GRùUXOWXVXQGDYHUJLOHQGLULOPHVLQHHQJHOGHùLOGLU » Örnek Muktezalar « NLUDODQDELOPHVL DQFDN NDW PDOLNOHUL NXUXOXQXQ R\ ELUOLùL LOH DODFDNODU× NDUDU VRQXFX RODELOHFHùLQGHQ \|QHWLPVDGHFHNDWPDOLNOHULDG×QDNLUDODPDLüOHYLQL YHNLOV×IDW×LOH\HULQHJHWLUPLüROPDNWDG×U %X KNP YH Do×NODPDODUD J|UH .DW 0ONL\HWL .DQXQX J|] |QQGH EXOXQGXUXOGXùXQGD JHQHO NXUXOGD R\ ELUOLùL LOH DO×QDQ NDUDU JHUHùLQFH DSDUWPDQ \|QHWLFLOHUL WDUDI×QGDQ DSDUWPDQ GXYDU×Q UHNODPPDNVDG×\ODNLUDODQPDV×VRQXFXHOGHHGLOHQ NLUDJHOLULYHUJLNDQXQODU×Do×V×QGDQ\|QHWLPLQGHùLO DSDUWPDQYH\DVLWHGHPONL\HWVDKLELEXOXQDQODU×Q JD\ULPHQNXOVHUPD\HLUDG×JHOLULRODUDNNDEXOHGLOLU 9HUJL NDQXQODU× Do×V×QGDQ PXKDWDS KHUKDQJL ELU YHUJLPNHOOHÀ\HWLEXOXQPD\DQDSDUWPDQ\|QHWLPL GHùLONDWPDOLNOHULRODFDNW×U gWH \DQGDQ DSDUWPDQ YH\D VLWHQLQ RUWDN DODQODU×Q×QNLUD\DYHULOPHVLVRQXFXHOGHHGLOHQNLUD JHOLULR\×OGDHOGHHGLOPLüJD\ULPHQNXOVHUPD\HLUDG× ROGXùXQGDQ QF PDGGHGH VD\×ODQ NLüL \DGD NXUXOXüODUD NLUD\D YHULOPHVL GXUXPXQGD \DS×ODQ |GHPHOHU ]HULQGHQ DQ×ODQ PDGGHQLQ ELULQFL I×NUDV×Q×Q D DOW EHQGL JHUHùLQFH JHOLU YHUJLVL WHYNLIDW×\DS×ODFDù×WDELLGLU %XQDJ|UHRUWDNPONL\HWRODQJD\ULPHQNXOOHULQ KDNVDKLSOHULQLQüDKVLPONROPDV×KDOLQGH D6D\×O×*HOLU9HUJLVL.DQXQXQXQQF PDGGHVLQH J|UH WHYNLIDW \DSPD PHFEXUL\HWLQGH ROPD\DQODUDNLUD\DYHULOPHVLgUQHùLQEDVLWXVXOGH YHUJL\H WDEL RODQODUD NLUD\D YHULOPHVL V|] NRQXVX LVH KDN VDKLEL EDü×QD HOGH HGLOHQ NLUD EHGHOL DG× JHoHQ.DQXQXQQF×PDGGHVLQLQELULQFLEHQGLQLQ G DOW EHQGLQGH \HU DODQ WXWDU× \×O× LoLQ 7/ DüPDV× KDOLQGH EH\DQD GkKLO HGLOHFHN DüPDPDV×KDOLQGHLVHEH\DQDGkKLOHGLOPH\HFHN E 6|] NRQXVX JD\ULPHQNXOOHULQ DQ×ODQ .DQXQ·XQQFPDGGHVLQHJ|UHWHYNLIDW\DSPD PHFEXUL\HWLQGH RODQODUD NLUD\D YHULOPHVL V|] NRQXVX LVH KDN VDKLEL EDü×QD HOGH HGLOHQ NLUD EHGHOL \LQH D\Q× .DQXQ·XQ QF PDGGHVLQGH \D]×O× WDULIHQLQ LNLQFL JHOLU GLOLPLQGH \HU DODQ WXWDU× \×O×LoLQ7/DüPDV×KDOLQGHEH\DQD GkKLOHGLOHFHNDüPDPDV×KDOLQGHLVHEH\DQDGkKLO HGLOPH\HFHNWLU 'LùHUWDUDIWDQKDNVDKLSOHULQLQRUWDNPONL\HWL RODQEXJD\ULPHQNXOOHULQWLFDUL]LUDLYH\DNXUXPODU YHUJLVLQH WDEL RODQ LüOHWPHOHULQ DNWLÀQGH ND\×WO× ROPDV×KDOLQGHEXJD\ULPHQNXOOHUDQ×ODQ.DQXQ·XQ ·QF PDGGHVLQGH VD\×ODQODU WDUDI×QGDQ NLUDODQP×ü ROVD ELOH |GHQHQ NLUD EHGHOOHULQGHQ WLFDUL]LUDLYH\DNXUXPODUYHUJLVLQHWDELLüOHWPHOHUH LVDEHW HGHQ N×V×P ]HULQGHQ KHUKDQJL ELU JHOLU YHUJLVLWHYNLIDW×\DS×OPD\DFDNROXSKDNVDKLSOHULQLQ .$70$ '(ø(5 9(5*ú6ú .$1818 <g1h1'(1 VD\×O× .DWPD 'HùHU 9HUJLVL .'9 .DQXQXQXQ LQFL PDGGHVLQH J|UH 7UNL\H·GH WLFDULV×QDL]LUDLIDDOL\HWYHVHUEHVWPHVOHNIDDOL\HWL oHUoHYHVLQGH \DS×ODQ WHVOLP YH KL]PHWOHU I PDGGHVLQH J|UH *HOLU 9HUJLVL .DQXQXQXQ LQFL PDGGHVLQGH EHOLUWLOHQ PDO YH KDNODU×Q NLUDODQPDV× LüOHPOHUL.'9\HWDELEXOXQPDNWDG×U .'9 .DQXQXQXQ XQFX PDGGHVLQGH PNHOOHÀQ 7UNL\H LoLQGH LNDPHWJDK×Q×Q Lü\HULQLQ NDQXQL PHUNH]L YH Lü PHUNH]LQLQ EXOXQPDPDV× KDOOHULQGHYHJHUHNOLJ|UOHQGLùHUKDOOHUGH0DOL\H %DNDQO×ù×Q×Q YHUJL DODFDù×Q×Q HPQL\HW DOW×QD DO×QPDV×DPDF×\ODYHUJL\HWDELLüOHPHWDUDIRODQODU× YHUJLQLQ|GHQPHVLQGHQVRUXPOXWXWDELOHFHùLKNPH EDùODQP×üW×U 6|] NRQXVX PDGGHQLQ YHUGLùL \HWNL\H GD\DQ×ODUDN\D\×PODQDQ6HUL1ROX.'9*HQHO 7HEOLùLQLQ ´5HNODP 9HUPH úüOHPOHULµ EDüO×NO× E|OPQGH´.'9PNHOOHÀRODQJHUoHNYH\DW]HO NLüLOHULQ VDGHFH VRUXPOX V×IDW×\OD .'9 |GH\HQOHU EX NDSVDPD GDKLO GHùLOGLU .'9 PNHOOHÀ\HWL ROPD\DQüDK×VODUDYH\DNXUXOXüODUDDLWELQDDUVD DUD]LJLEL\HUOHUGHGXYDUODUD\D]×OPDNSDQRRODUDN \HUOHüWLULOPHN YE üHNLOOHUGH UHNOkP YHUPHNWH ROGXùX V|] NRQXVX EX LüOHPOHU LOH LOJLOL .'9 QLQ UHNOkPKL]PHWLYHUHQOHULQ.'9PNHOOHÀROPDPDV× KDOLQGHUHNOkPKL]PHWLDODQODUWDUDI×QGDQVRUXPOX V×IDW×\ODEH\DQHGLOHFHùLEHOLUWLOPHNWHGLU $\U×FD EX E|OP NDSVDP×QGDNL UHNODP KL]PHWLQL DODQODU×Q *HOLU 9HUJLVL .DQXQXQD J|UH EDVLW XVXOGH YHUJLOHQGLULOHQOHU LVWLVQDGDQ YD]JHoHUHN.'9PNHOOHÀROPDVDODUGDKLEDQND YHVLJRUWDüLUNHWOHULJLELIDDOL\HWOHUL.'9GHQLVWLVQD RODQ LüOHWPHOHU VDGHFH .'9 \H WDEL LüOHPOHULQLQ EXOXQGXùX G|QHPOHUGH .'9 PNHOOHÀ\HWL WHVLV HWWLUHUHN EH\DQQDPH YHUPHOHUL X\JXQ J|UOHQOHU VD\×O× .DQXQD HNOL FHWYHOOHUGH \HU DODQ LGDUH NXUXP YH NXUXOXüODU ROPDV× KDOOHULQGH UHNODP KL]PHWLQH DLW .'9 QLQ KL]PHWL DODQODU WDUDI×QGDQ EX E|OP NDSVDP×QGD WHYNLIDWD WDEL WXWXODFDù×WHYNLIDWDWDELWXWXODQ.'9QLQEH\DQYH úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 79 |GHQPHVL NRQXVXQGD 7HEOLùLQ E|OPQGHNL Do×NODPDODU×Q GLNNDWH DO×QDFDù× Do×NODPDODU×QD GD \HUYHULOPLüWLU 6|]NRQXVX7HEOLùLQE|OPQGH VD\×O×.DQXQDHNOLFHWYHOOHUGH\HUDODQLGDUHNXUXP YH NXUXOXüODU×Q 7HEOLùLQ EX E|OP NDSVDP×QGD UHNOkP KL]PHWL YHUPHOHUL KDOLQGH UHNOkP KL]PHWL DODQ×Q.'9PNHOOHÀROXSROPDG×ù×QDEDN×OPDNV×]×Q WHYNLIDWX\JXODQPD\DFDù×EHOLUWLOPLüWLU %XQD J|UH DSDUWPDQ G×ü FHSKHVLQLQ UHNODP YH WDQ×W×P DPDoO× NLUD\D YHULOPHVL LüOHPL .'9 .DQXQXQXQIPDGGHVLJHUHùLQFHJHQHORUDQGD 80 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû .'9\HWDELRODFDNW×U$\U×FDDSDUWPDQG×ü FHSKHVLQL UHNODP QHGHQL\OH NLUD\D YHUHQOHULQ .'9 PNHOOHÀ\HWLQLQ EXOXQPDPDV× YH UHNODP KL]PHWLQL DODQ JHUoHN YH\D W]HO NLüLOHULQ .'9 PNHOOHÀ ROPDV×GXUXPXQGDV|]NRQXVXLüOHPHDLW.'9QLQ UHNODP KL]PHWL DODQODU UHNODP YHUHQ WDUDI×QGDQ VRUXPOXV×IDW×\ODEH\DQHGLOPHVLJHUHNPHNWHGLU %LOJLHGLQLOPHVLQLULFDHGHULP OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Örnek Muktezalar « T.C. *(/ú5ú'$5(6ú%$û.$1/,ø, %856$9(5*ú'$ú5(6ú%$û.$1/,ø, 0NHOOHI+L]PHWOHUL8VXO*UXS0GUOù 7DULK 6D\×>98.g=/*@ .RQX 'HùHUOHPHJQQGHVHQHWYHoHNOHULoLQ\DS×ODFDNUHHVNRQWX\JXODPDV×Q×QJQ YDGHLOHV×Q×UO×NDO×SNDOPD\DFDù× úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQX]XQ WHWNLNLQGHQúOLPL]9HUJL'DLUHVL0GUOùQQ YHUJLNLPOLNQXPDUDV×QGDND\×WO×PNHOOHIROGXùXQX] GHùHUOHPHJQQGHVHQHWOHULOHYDGHOLoHNOHUH9HUJL 8VXO.DQXQXQXQYHLQFLPDGGHOHULQHJ|UH UHHVNRQW X\JXODQ×UNHQ YDGHQLQ JQ LOH V×Q×UO× NDO×S NDOPD\DFDù× KXVXVXQGD %DüNDQO×ù×P×]GDQ J|UüWDOHELQGHEXOXQGXùXQX]DQODü×OP×üW×U %LOLQGLùL ]HUH VD\×O× 9HUJL 8VXO .DQXQXQXQ LQFL PDGGHVLQGH ´$ODFDNODU PXND\\HW GHùHUOHUL\OH GHùHUOHQLU 0HYGXDW YH\D NUHGLV|]OHüPHOHULQHPVWHQLWDODFDNODUGHùHUOHPH JQQH NDGDU KHVDSODQDFDN IDL]OHUL\OH ELUOLNWH GLNNDWHDO×Q×U 9DGHVLJHOPHPLüRODQVHQHGHEDùO×DODFDNODU GHùHUOHPH JQQQ N×\PHWLQH LUFD ROXQDELOLU %X WDNGLUGH VHQHWWH IDL] QLVSHWL Do×NODQP×ü LVH EX QLVSHW Do×NODQPDP×üVD &XPKXUL\HW 0HUNH] %DQNDV×Q×QUHVPLLVNRQWRKDGGLX\JXODQ×U %DQNDODU YH EDQNHUOHU LOH VLJRUWD üLUNHWOHUL DODFDNODU×Q× \D &XPKXUL\HW 0HUNH] %DQNDV×Q×Q UHVPL LVNRQWR KDGGL YH\D PXDPHOHOHULQGH X\JXODG×NODU× IDL] KDGGL LOH GHùHUOHPH JQ N×\PHWLQHLUFDHGHUOHUµKNP\HUDOPDNWDG×U $Q×ODQ .DQXQXQ LQFL PDGGHVLQGH GH ´%RUoODUPXND\\HWGHùHUOHUL\OHGHùHUOHQLU0HYGXDW YH\D NUHGL V|]OHüPHOHULQH PVWHQLW ERUoODU GHùHUOHPH JQQH NDGDU KHVDSODQDFDN IDL]OHUL\OH ELUOLNWHGLNNDWHDO×Q×U 9DGHVL JHOPHPLü RODQ VHQHGH EDùO× ERUoODU GHùHUOHPH JQ N×\PHWLQH LUFD ROXQDELOLU %X WDNGLUGHVHQHWWHIDL]QLVSHWLDo×NODQP×üVDEXQLVSHW Do×NODQPDP×üVD &XPKXUL\HW 0HUNH] %DQNDV×Q×Q UHVPLLVNRQWRKDGGLQGHELUIDL]X\JXODQ×U %DQND YH EDQNHUOHU LOH VLJRUWD üLUNHWOHUL ERUoODU×Q× &XPKXUL\HW 0HUNH] %DQNDV×QD UHVPL LVNRQWR KDGGL YH\D PXDPHOHOHULQGH X\JXODG×NODU× IDL] KDGGL\OH GHùHUOHPH JQ N×\PHWLQH LUFD HGHUOHU $ODFDN VHQHWOHULQL GHùHUOHPH JQQQ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ N×\PHWLQH LUFD HGHQ PNHOOHÁHU ERUo VHQHWOHULQL GHD\Q×üHNLOGHLüOHPHWDELWXWPDN]RUXQGDG×UODUµ KNPEXOXQPDNWDG×U 'LùHU WDUDIWDQ 6×UD 1R·OX 9HUJL 8VXO .DQXQX *HQHO 7HEOLùLQLQ ´&$ODFDN 6HQHWOHUL 9H %RUo 6HQHWOHULQLQ 5HHVNRQW úüOHPOHULµ EDüO×NO× E|OPQGH ´ 7& 0HUNH] %DQNDV×Q×Q UHHVNRQW LüOHPOHUL LOH LOJLOL X\JXODPDV×QGD LVH YDGHVLQH HQ oRN JQ NDOP×ü RODQ VHQHWOHU UHHVNRQWD NDEXO HGLOPHNWHVHQHGLQYDGHVLQLQEHOLUOHQPHVLQGHIDL]LQ EDüODQJ×o WDULKL RODUDN VHQHGLQ UHHVNRQWD NDEXO HGLOGLùL WDULKWHQ ELU |QFHNL JQ HVDV DO×QPDNWDG×U 9DGHVL JQGHQ GDKD ID]OD RODQ VHQHWOHU LVH UHHVNRQWDNDEXOHGLOPHPHNWHGLUúVNRQWRWXWDU×LVH G×ü LVNRQWR \|QWHPLQH J|UH \DQL VHQHGLQ LWLEDUL GHùHUL]HULQGHQKHVDSODQPDNWDG×U 0HUNH] %DQNDV×Q×Q \DOQ×]FD N×VD YDGHOL VHQHWOHUH NRQX RODQ UHHVNRQW LüOHPOHULQGH G×ü LVNRQWRPHWRGXQDJ|UHKHVDSODPD\DS×OPDV×VRUXQ \DUDWPDPDNOD ELUOLNWH EX PHWRGXQ X]XQ YDGHOL VHQHWOHU LoLQ KHVDSODQDQ LVNRQWR WXWDU×Q×Q VHQHW GHùHULQGHQGDKDID]ODROPDV×GROD\×V×LOHVHQHGLQ KDOLKD]×U GHùHULQLQ QHJDWLI ROPDV× JLEL PDQW×NOD EDùGDüPD\DQELUVRQXoODNDUü×ODü×ODELOPHNWHGLU %X LWLEDUOD 7& 0HUNH] %DQNDV×QFD X\JXODQDQG×üLVNRQWR\|QWHPLQLQoRNX]XQYDGHOHU WDü×\DELOHFHN VHQHWOHULQ GHùHUOHPH JQQGHNL N×\PHWOHULQLQKHVDSODQPDV×QGDNXOODQ×OPDV×WHNQLN RODUDNPPNQEXOXQPDPDNWDG×U %X GXUXPGD VHQHGH EDùO× DODFDNODUD LOLüNLQ GHùHUOHPH LüOHPOHULQLQ Lo LVNRQWR PHWRGXQD J|UH \DS×OPDV×JHUHNWLùLVRQXFXQDYDU×OPDNWDG×U %X LWLEDUOD PNHOOHÁHULQ KHVDS G|QHPL VRQX LWLEDUL\OH VHQHGH EDùO× ERUo YH DODFDNODU×Q×Q GHùHUOHPH JQQGH KDL] RODFDNODU× N×\PHWOHUL ) $ >$ [ P [ W@ IRUPXOQH X\JXQ RODUDNLoLVNRQWR\|QWHPLQHJ|UHKHVDSODQDFDNW×U %X KHVDSODPDGD IDL] RUDQ× RODUDN UHHVNRQW úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 81 LüOHPOHULQGH X\JXODQDQ IDL] RUDQ×Q×Q GHùLO N×VD YDGHOL DYDQV LüOHPOHULQGH X\JXODQDQ IDL] RUDQ×Q×Q HVDV DO×QPDV× JHUHNPHNWHGLUµ Do×NODPDV×QD \HU YHULOPLüWLU 6×UD 1R·OX 9HUJL 8VXO .DQXQX *HQHO 7HEOLùLQGH \DS×ODQ Do×NODPDODUGDQ GD DQODü×ODFDù× ]HUHYDGHVLJQGHQGDKDID]ODRODQVHQHWOHULQ UHHVNRQWD NDEXO HGLOPHPHVL GXUXPX 0HUNH] %DQNDV×Q×Q UHHVNRQW KHVDSODPDV× LOH LOJLOL ELU GXUXP ROXS 9HUJL 8VXO .DQXQXQGD YDGHVL JQGHQGDKDID]ODRODQVHQHWYHoHNOHUHUHHVNRQW X\JXODQDPD\DFDù×QD GDLU KHUKDQJL ELU KNP EXOXQPDPDNWDG×U gWH\DQGDQWDULKLQGH\D\×PODQDQ 82 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 1ROX9HUJL8VXO.DQXQX6LUNOHULQGHVD\×O× dHN .DQXQXQGD \DS×ODQ G]HQOHPHOHU J|] |QQH DO×QDUDN X\JXODPDGD ELUOLùLQ VDùODQPDV× DPDF×\OD LOHULG]HQOHPHWDULKOLoHNOHULQGHùHUOHPHJQQGH YDGHVLJHOPHPLüVHQHGHEDùO×DODFDNYHERUoODULoLQ X\JXODQPDV× |QJ|UOHQ UHHVNRQW X\JXODPDV×QGDQ \DUDUODQPDV×Q×QPPNQEXOXQGXùXDo×NODQP×üW×U %XQD J|UH GHùHUOHPH JQQGH YDGHVL JQGHQ X]XQ RODQ VHQHGH EDùO× DODFDN YH ERUoODU×Q×] LOH LOHUL G]HQOHPH WDULKOL oHNOHULQL] LoLQ GHUHHVNRQWX\JXODPDQ×]PPNQEXOXQPDNWDG×U %LOJLHGLQLOPHVLQLULFDHGHULP OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Örnek Muktezalar « T.C. *(/ú5ú'$5(6ú%$û.$1/,ø, ú67$1%8/9(5*ú'$ú5(6ú%$û.$1/,ø, 0NHOOHI+L]PHWOHUL8VXO*UXS0GUOù 7DULK 6D\×>98.@ .RQX ûLUNHWELUOHüPHVLVRQXFXQGDDNWLIWHND\×WO×JD\ULPHQNXOQND\×WO×GHùHULOHJHUoHN GHùHULDUDV×QGDNLIDUN×Q×QELODQoRGDLOJLOLKHVDSODUDND\GHGLOHUHN\HQLGHQGHùHUOHQPHVLYH YHUJLOHQGLUPH úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQGD NXUXPXQX]XQ 7UN 7LFDUHW .DQXQX KNPOHULQH J|UH EDüND ELU üLUNHWOH ELUOHüHFHùL V|] NRQXVX .DQXQ X\DU×QFD \DS×ODFDN ELUOHüPHOHUGH ND\GL GHùLO JHUoHN GHùHUOHUH J|UH KHVDSODQP×ü |]YDUO×N WRSODP×Q×Q GLNNDWH DO×QG×ù× üLUNHWLQL] DNWLÀQGH JHUoHNGHùHULQHQD]DUDQoRNGDKDGüNGHùHUGH ND\×WO×ELUJD\ULPHQNXOQEXOXQGXùXWLFDUHWVLFLOLQGH \DS×ODFDN ELUOHüPH\H LOLüNLQ WHVFLO LüOHPLQH HVDV DO×QDFDN |]YDUO×N WHVSLWL LOH LOJLOL <00 UDSRUODU×Q×Q JD\ULPHQNXOQ H[SHUWL] UDSRUX VRQXFXQGD RUWD\D o×NDQ UD\Lo GHùHUL GLNNDWH DOG×ù×Q× EX GXUXPXQ üLUNHWLQL] DNWLÀQGH EXOXQDQ JD\ULPHQNXOQ ND\GL GHùHULQL |QHPOL PLNWDUGD \NVHOWWLùLQL GROD\×V×\OD |]YDUO×N WXWDU×Q×Q DUWW×ù×Q× EHOLUWHUHN ELUOHüPH DPDF×\OD \DS×ODQ |]YDUO×N WHVSLWLQH LOLüNLQ GHùHUOHPHGH ND\×WO× GHùHU LOH JHUoHN GHùHU DUDV×QGD RUWD\D o×NDQ IDUN×Q GHYLU ELODQoRVXQGD LOJLOLKHVDSODUDND\GHGLOHUHN\HQLGHQGHùHUOHPHQLQ PPNQ ROXS ROPDG×ù× YH NXUXPODU YHUJLVL NDUü×V×QGDNL GXUXPX KXVXVXQGD %DüNDQO×ù×P×] J|UüWDOHSHGLOPHNWHGLU ,.8580/$5 9(5*ú6ú .$1818 <g1h1'(1 %LOLQGLùL ]HUH 6D\×O× .XUXPODU 9HUJLVL .DQXQXQXQ´%LUOHüPHµEDüO×NO×LQFLPDGGHVLQGH ´%LUYH\DELUNDoNXUXPXQGLùHUELUNXUXPOD ELUOHüPHVL ELUOHüPH QHGHQL\OH LQÀVDK HGHQ NXUXPODU EDN×P×QGDQ WDVÀ\H KNPQGHGLU$QFDN ELUOHüPHGHWDVÀ\HNDU×\HULQHELUOHüPHNDU×YHUJL\H PDWUDKROXU 7DVÀ\HNDU×Q×QWHVSLWLKDNN×QGDNLKNPOHU ELUOHüPHNDU×Q×QWHVSLWLQGHGHJHoHUOLGLUûXNDGDUNL PQIHVLK NXUXPXQ YH\D NXUXPODU×Q RUWDNODU×QD \D GDVDKLSOHULQHELUOHüLOHQNXUXPWDUDI×QGDQGRùUXGDQ GRùUX\D YH\D GROD\O× RODUDN YHULOHQ GHùHUOHU NXUXPXQ WDVÀ\HVL KDOLQGH RUWDNODUD GDù×W×ODQ GHùHUOHU \HULQH JHoHU %LUOHüLOHQ NXUXPGDQ DO×QDQ GHùHUOHU9HUJL8VXO.DQXQXQGD\D]×O×HVDVODUDJ|UH OCAK I×ü?=×I 2014 I×;Lëûj×°°{ GHùHUOHQLU .DQXQXQ QFL PDGGHVLQH J|UH WDVÀ\H PHPXUODU×QDGüHQVRUXPOXOXNYH|GHYOHUELUOHüPH KDOLQGH ELUOHüLOHQ NXUXPD DLW ROXU ´ KNPQH \HU YHULOPLüWLU $\Q× .DQXQXQ ´'HYLU E|OQPH YH KLVVH GHùLüLPLµ EDüO×NO× XQFX PDGGHVLQLQ ELULQFL I×NUDV×QGD ´%X.DQXQXQX\JXODQPDV×QGDDüDù×GD\D]×O× üDUWODU GDKLOLQGH JHUoHNOHüHQ ELUOHüPHOHU GHYLU KNPQGHGLU D %LUOHüPH VRQXFXQGD LQÀVDK HGHQ NXUXP LOHELUOHüLOHQNXUXPXQNDQXQLYH\DLüPHUNH]OHULQLQ 7UNL\H¶GHEXOXQPDV× E 0QIHVLK NXUXPXQ GHYLU WDULKLQGHNL ELODQoRGHùHUOHULQLQELUOHüLOHQNXUXPWDUDI×QGDQELU EWQ KDOLQGH GHYUDO×QPDV× YH D\QHQ ELODQoRVXQD JHoLULOPHVL´ .XUXPODU×Q\XNDU×GDNLüDUWODUGDKLOLQGHWU GHùLüWLUPHOHULGHGHYLUKNPQGHGLUKNPQH\HU YHULOPLüWLU 'LùHUWDUDIWDQDQ×ODQ.DQXQXQ´'HYLU%|OQPH YH+LVVH'HùLüLPL+DOOHULQGH9HUJLOHQGLUPHµEDüO×NO× QFLPDGGHVLQGH ´ 'HYLUOHUGH DüDù×GDNL üDUWODUD X\XOGXùX WDNGLUGH PQIHVLK NXUXPXQ VDGHFH GHYLU WDULKLQH NDGDU HOGH HWWLùL ND]DQoODU YHUJLOHQGLULOLU ELUOHüPHGHQ GRùDQ NDUODU LVH KHVDSODQPD] YH YHUJLOHQGLULOPH] D ûLUNHW \HWNLOL NXUXOXQXQ GHYUH LOLüNLQ NDUDU×Q×Q7LFDUHW6LFLOLQGHWHVFLOHGLOGLùLWDULKGHYLU WDULKLGLU0QIHVLKNXUXPLOHELUOHüLOHQNXUXP 'HYLU WDULKL LWLEDUL\OH KD]×UOD\DFDNODU× YH PüWHUHNHQ LP]DOD\DFDNODU× PQIHVLK NXUXPD DLW NXUXPODUYHUJLVLEH\DQQDPHVLLOH 'HYLULüOHPLQLQKHVDSG|QHPLQLQNDSDQG×ù× D\GDQ NXUXPODU YHUJLVL EH\DQQDPHVLQLQ YHULOGLùL D\×QVRQXQDNDGDUJHoHQVUHLoHULVLQGH\DS×OPDV× KDOLQGHPQIHVLKNXUXPXQ|QFHNLKHVDSG|QHPLQH LOLüNLQ RODUDN KD]×UOD\DFDNODU× YH PüWHUHNHQ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 83 LP]DOD\DFDNODU× PQIHVLK NXUXPD DLW NXUXPODU YHUJLVL EH\DQQDPHVLQL ELUOHüPHQLQ 7LFDUHW 6LFLOL *D]HWHVLQGHLODQHGLOGLùLWDULKWHQLWLEDUHQRWX]JQ LoLQGH PQIHVLK NXUXPXQ EDùO× EXOXQGXùX YHUJL GDLUHVLQHYHULUOHU E %LUOHüLOHQ .XUXP PQIHVLK NXUXPXQ WDKDNNXN HWPLü YH HGHFHN YHUJL ERUoODU×Q× |GH\HFHùLQLYHGLùHU|GHYOHULQL\HULQHJHWLUHFHùLQL PQIHVLKNXUXPXQELUOHüPHVHEHEL\OHYHULOHFHNRODQ NXUXPODU YHUJLVL EH\DQQDPHVLQLQ HNLQGH YHUHFHùL ELU WDDKKWQDPH LOH WDDKKW HGHU 0DKDOOLQ HQ E\NPDOPHPXUXEXKXVXVWDELUOHüLOHQNXUXPGDQ D\U×FD WHPLQDW LVWH\HELOLU ´ KNPQH \HU YHULOPHN VXUHWL\OH \XNDU×GD EHOLUWLOHQ üDUWODU×Q ROXüPDV× KDOLQGH PQIHVLK NXUXPXQ VDGHFH GHYLU WDULKLQH NDGDU HOGH HWWLùL ND]DQoODU×Q×Q YHUJLOHQGLULOHFHùL ELUOHüPHGHQGRùDQNDUODU×QLVHKHVDSODQPD\DFDù× YHYHUJLOHQGLULOPH\HFHùLEHOLUWLOPLüWLU VHULQROX.XUXPODU9HUJLVL*HQHO7HEOLùLQLQ YH QXPDUDO× E|OPOHULQGH NRQX LOH LOJLOL D\U×QW×O×Do×NODPDODUD\HUYHULOPLüWLU %X KNP YH Do×NODPDODUD J|UH ELUOHüLOHQ NXUXPPQIHVLKNXUXPXQGHYLUWDULKLQGHNLELODQoR GHùHUOHULQLELUEWQKDOLQGHGHYUDOPDV×YHD\QHQ ELODQoRVXQD JHoLUPHVL üDUW× LOH JHUoHNOHüWLULOHFHN ELUOHüPH .XUXPODU 9HUJLVL .DQXQXQXQ XQFX PDGGHVLNDSVDP×QGDGHYLURODUDNNDEXOHGLOHFHNYH V|]NRQXVXELUOHüPHLOHLOJLOLRODUDND\Q×.DQXQXQQFL PDGGHVLQGHEHOLUWLOHQüDUWODUDGDX\XOGXùXWDNGLUGH ELUOHüPHGHQ GRùDQ NDU YHUJLOHQGLULOPH\HFHNWLU $QFDN EX üDUWODU×Q VDùODQDPDPDV× KDOLQGH .XUXPODU 9HUJLVL .DQXQXQXQ LQFL PDGGHVLQGH Do×NODQDQ KNPOHU oHUoHYHVLQGH ELUOHüPH RODUDN GHùHUOHQGLULOPHVL YH ELUOHüPH WDULKLQGHNL DNWLIH ND\×WO× EXOXQDQ JD\ULPHQNXOQ JHUoHN GHùHUL LOH ND\×WO×GHùHULDUDV×QGDNLIDUN×QELUOHüPHNDU×RODUDN NXUXPODUYHUJLVLQHWDELWXWXOPDV×JHUHNPHNWHGLU ,,9(5*ú868/.$1818<g1h1'(1 VD\×O× 9HUJL 8VXO .DQXQXQXQ XQFX PDGGHVLQGH JD\ULPHQNXOOHULQ PDOL\HW EHGHOL LOH GHùHUOHQHFHùLKNPHEDùODQP×üW×U $Q×ODQ.DQXQXQVD\×O×.DQXQOD\HQLGHQ G]HQOHQHQ LQFL PDGGHVLQGH LVH HQÁDV\RQ G]HOWPHVL PHVVHVHVL LKGDV HGLOHUHN \HQLGHQ GHùHUOHPHX\JXODPDV×NDOG×U×OP×üW×U 6|] NRQXVX PNHUUHU LQFL PDGGHQLQ $ I×NUDV×QGD PDOL WDEORODUGD \HU DODQ SDUDVDO ROPD\DQ N×\PHWOHULQ EX PDGGH KNPOHULQH J|UH HQÁDV\RQ G]HOWPHVLQH WDEL WXWXODFDù× HQÁDV\RQ G]HOWPHOHULQLQLOJLOLN×\PHWOHUHDLWIDUNKHVDSODU×QD YHHQÁDV\RQG]HOWPHKHVDE×QDND\GHGLOHFHùLSDVLI 84 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû NDOHPOHUHDLWHQÁDV\RQIDUNKHVDSODU×Q×QKHUKDQJL ELU VXUHWOH EDüND ELU KHVDED QDNOHGLOGLùL YH\D LüOHWPHGHQoHNLOGLùLWDNGLUGHEXLüOHPOHULQ\DS×OG×ù× G|QHPOHULQ ND]DQF× LOH LOLüNLOHQGLULOPHNVL]LQ EX G|QHPGHYHUJL\HWkELWXWXODFDù×DQFDN|]VHUPD\H NDOHPOHULQH DLW HQÁDV\RQ IDUNODU×Q×Q G]HOWPH VRQXFX ROXüDQ JHoPLü \×O ]DUDUODU×QD PDKVXS HGLOHELOHFHùLYH\DNXUXPODUYHUJLVLPNHOOHÁHULQFH VHUPD\H\H LODYH HGLOHELOHFHùL EX LüOHPOHU NkU GDù×W×P×VD\×OPD\DFDù×LOHHQÁDV\RQG]HOWPHVLQH WkEL WXWXODQ GHùHUOHULQ HOGHQ o×NDU×OPDV× KDOLQGH EXQODUD LOLüNLQ HQÁDV\RQ G]HOWPH IDUNODU× PDOL\HW DGGROXQDFDù× PDWUDK×Q WHVSLWLQGH NDQXQHQ NDEXO HGLOPH\HQ JLGHUOHU LVWLVQDODU YH JHoPLü \×O PDOv ]DUDUODU× HQÁDV\RQ G]HOWPHVLQH WkEL WXWXOPXü WXWDUODU×LOHGLNNDWHDO×QDFDù×KNPDOW×QDDO×QP×üW×U <XNDU×GD \DS×ODQ Do×NODPDODUD J|UH VD\×O× .DQXQOD JHWLULOHQ YH 9HUJL 8VXO .DQXQXQXQ PNHUUHU LQFL PDGGHVLQGH \HU DODQ HQÁDV\RQ G]HOWPHVLLüOHPLLOH\HQLGHQGHùHUOHPHPHVVHVHVL NDOG×U×OP×üROXSNDQXQPDGGHVLQGH\HUDODQüDUWODU× KDL] PNHOOHÁHU HQÁDV\RQ G]HOWPHVL KDULFLQGH EDüND ELU GHùHUOHPH LüOHPL \DSDPD\DFDNODUG×U %XQHGHQOHLüOHWPHQL]HDLWJD\ULPHQNXOQELODQoR GHùHULQH KHUKDQJL ELU üHNLOGH \HQLGHQ GHùHUOHPH \DSW×U×OPDV×KDOLQGHEXLüOHPLQYHUJLXVXOPHY]XDW× Do×V×QGDQ GHùHUOHPH LüOHPL RODUDN NDEXO HGLOPHVL PPNQGHùLOGLU gWH \DQGDQ üLUNHWLQL]LQ DNWLÀQGH \HU DODQ JD\ULPHQNXOQGHùHULQLQ$VOL\H7LFDUHW0DKNHPHVL YH\D JD\ULPHQNXO GHùHUOHPH üLUNHWOHULQFH YE üHNLOGH\HQLGHQWHVSLWHGLOPHVLKDOLQGHRUWD\Do×NDQ IDUNODU×Q ELODQoRQXQ GLSQRWODU×QGD VDGHFH ELOJL DPDoO×J|VWHULOPHVLPPNQEXOXQPDNWDG×U <XNDU×GDNL Do×NODPDODUD J|UH LNWLVDGL LüOHWPHOHUHGDKLOJD\ULPHQNXOOHULQPDOL\HWEHGHOLLOH GHùHUOHQPHVLHVDVROXSSL\DVDÀ\DW×\ODGHùHUOHPH \DS×ODPD\DFDù×QGDQ GHùHUOHPH VRQXFX VHUPD\H\HLODYHVLJHUHNHQELUIRQXQRUWD\Do×NPDV× GDV|]NRQXVXRODPD\DFDNW×U$QFDNVRQUDNL\×OODUGD HQÁDV\RQ G]HOWPHVL üDUWODU×Q×Q WHNUDU ROXüPDV× GXUXPXQGDSDUDVDOROPD\DQN×\PHWOHUGHQRODQV|] NRQXVX JD\ULPHQNXO HQÁDV\RQ G]HOWPHVLQH WDEL WXWXODELOHFHNWLU %LOJLHGLQLOPHVLQLULFDHGHULP OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 7DULK .RQX » Örnek Muktezalar « T.C. *(/ú5ú'$5(6ú%$û.$1/,ø, %h<h.0h.(//()/(59(5*ú'$ú5(6ú%$û.$1/,ø, 0NHOOHI+L]PHWOHUL*UXS0GUOù 6D\×PNHUUHU +HGL\HNDUWODU×+DUFDPDODU×Q×Q*LGHUOHüWLULOPHVL úOJL|]HOJHWDOHSIRUPXYHHNGLOHNoHOHULQL]GH EDQNDQ×]×QÀUPDODU×QVDW×üYHSD]DUODPDSROLWLNDODU× GRùUXOWXVXQGD NHQGL PüWHULOHULQH SURPRV\RQ |GHPHOHUL NDSVDP×QGD YHUHFHùL LNUDPL\H YH\D KHGL\HOHULoLQ´KHGL\HNDUW×µo×NDUDFDù×ÀUPDQ×QKHU ELUNDUWD\NOHQHFHNKDUFDPDWXWDU×Q×EHOLUOH\HFHùL YH EX WXWDU NDGDU EDQND QH]GLQGH EORNHOL KHVDS Do×ODFDù× KHGL\H NDUWODU×Q×Q ÀUPDODUFD NHQGL PüWHULOHULQH GDù×W×ODFDù× NDUW VDKLEL PüWHULOHULQ QDNLWoHNPH|]HOOLùLROPD\DQKHGL\HNDUWODU×Q×EDQND 326·ODU×Q×Q PHYFXW ROGXùX Lü\HUOHULQGH 326·WDQ JHoLUPHN VXUHWL\OH KDUFDPD \DSDELOHFHNOHUL V|] NRQXVX KDUFDPDODU×Q 326 PDNLQHOHULQGHQ DO×QDQ ELOJLOHUH J|UH D\O×N RODUDN EDQND KHVDS HNVWUHVL G|NP YHYH\D GHNRQWODUUDSRUODU LOH ÀUPD\D LOHWLOHFHùLYHEXQDLODYHWHQNDUWQXPDUDV×KDUFDPD WDULKL KDUFDPDQ×Q \DS×OG×ù× Lü\HUL YH \DS×ODQ PDVUDI WXWDU× JLEL ELOJLOHUL LoHUHQ ELU UDSRUXQ NDUW× GDù×WDQ ÀUPD\D J|QGHULOHFHùL EHOLUWLOHUHN KHGL\H NDUW× GDù×WPDN VXUHWL\OH VDW×üSD]DUODPD DPDoO× SURPRV\RQ KDUFDPDV× \DSDQ ÀUPDODUFD GDù×W×P× \DS×ODQ NDUWODUOD \DS×ODQ NDWPD GHùHU YHUJLVL GDKLOKDUFDPDWXWDUODU×Q×QNDUW×o×NDUDQEDQNDQ×Q ÀUPD\D YHUPLü ROGXùX GHNRQW KHVDS HNVWUHVL YH KDUFDPDUDSRUXQDLVWLQDGHQPXKDVHEHND\×WODU×QD DO×Q×S DO×QPD\DFDù× YH EDQNDQ×]FD EDüNDFD ELU EHOJHQLQG]HQOHQLSG]HQOHQPH\HFHùLNRQXVXQGD %DüNDQO×ù×P×]×QJ|UüWDOHSHGLOPHNWHGLU VD\×O×.XUXPODU9HUJLVL.DQXQXQXQQF× PDGGHVLQGHµ.XUXPODU YHUJLVLQLQ ELULQFL PDGGHGH \D]×O× PNHOOHÁHULQ ELU KHVDS G|QHPL LoLQGH HOGH HWWLNOHUL VDÀ NXUXP ND]DQF× ]HULQGHQ KHVDSODQ×U 6DÀ NXUXP ND]DQF×Q×Q WHVSLWLQGH *HOLU 9HUJLVL .DQXQXQXQ WLFDUL ND]DQo KDNN×QGDNL KNPOHUL X\JXODQ×UµDo×NODPDV×QD\HUYHULOPHNWHGLU *HOLU 9HUJLVL .DQXQXQXQ ELODQoR HVDV×QGD OCAK I×ü?=×I 2014 I×;Lëûj×°°{ WLFDUL ND]DQF×Q WHVSLWL LOH LOJLOL LQFL PDGGHVLQGH ´%LODQoRHVDV×QDJ|UHWLFDULND]DQoWHüHEEVWHNL|] VHUPD\HQLQ KHVDS G|QHPL VRQXQGD YH EDü×QGDNL GHùHUOHUL DUDV×QGDNL PVSHW IDUNW×U %X G|QHP ]DUI×QGDVDKLSYHVDKLSOHUFH úüOHWPH\HLODYHROXQDQGHùHUOHUEXIDUNWDQ LQGLULOLU úüOHWPHGHQoHNLOHQGHùHUOHULVHIDUNDLODYH ROXQXU 7LFDUL ND]DQF×Q EX VXUHWOH WHVSLW HGLOPHVL V×UDV×QGD 9HUJL 8VXO .DQXQXQ GHùHUOHPH\H DLW KNPOHULLOHEX.DQXQXQYHLQFLPDGGHOHUL KNPOHULQHX\XOXUµKNP\HUDOPDNWDG×U %X KNP JHUHùLQFH VDÀ NXUXP ND]DQF×Q×Q WHVSLWLQGH .XUXPODU 9HUJLVL .DQXQXQXQ LQFL PDGGHVL LOH *HOLU 9HUJLVL .DQXQXQXQ ×QF× PDGGHVLQGHNL JLGHUOHU KDV×ODWWDQ LQGLULP NRQXVX \DS×OPDNWDG×U $\Q× .DQXQXQ ×QF× PDGGHVLQLQ ELULQFL I×NUDV×QGD WLFDUL ND]DQF×Q HOGH HGLOPHVL YH LGDPH HWWLULOPHVL LoLQ \DS×ODQ JHQHO JLGHUOHULQ VDÀ WLFDUL ND]DQF×Q WHVSLWLQGH LQGLULOHFHN JLGHU RODUDN NDEXO HGLOHFHùL EHOLUWLOPLüWLU )LUPDODU×Q KHGL\H NDUW× o×NDUPDN VXUHWL\OH \DSP×ü ROGXùX VDW×ü YH SD]DUODPD DPDoO× KDUFDPDODU GD JHQHO JLGHUOHU QLWHOLùLQGHGLU 'LùHUWDUDIWDQNDUW×QNXOODQ×OG×ù×Lü\HULVDKLEL PNHOOHI WDUDI×QGDQ EX NXOODQ×PD NDUü×O×N WHüNLO HGHQ EHGHOLQ NDUW× o×NDUDQ ÀUPDODUFD NDUW YHULOHQ PüWHULOHULQ PNHOOHÀ\HWOHULQLQ EXOXQPDV× KDOLQGH GH EX WXWDU×Q PüWHULOHU WDUDI×QGDQ JHOLU RODUDN ND\GHGLOHFHùLWDELLGLU <XNDU×GD \DS×ODQ Do×NODPDODUD J|UH VD\×O× .XUXPODU 9HUJLVL .DQXQX Do×V×QGDQ V|] NRQXVX KHGL\H NDUWODU×\OD \DS×ODFDN KDUFDPDODU NDUü×O×ù×QGD ÀUPDODU WDUDI×QGDQ ELU EHGHO WDKVLO úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 85 HGLOPHGLùLQGHQ EX PDOODU×Q PDOL\HW EHGHOOHUL NXUXP ND]DQF×Q×Q WHVSLWLQGH JLGHU RODUDN GLNNDWH DO×QDELOHFHNWLU $G×QD NDUW o×NDUG×ù×Q×] ÀUPDODU×Q PüWHULOHULQLQ EX NDUWODUOD \DSP×ü ROGXNODU× KDUFDPDODU× JLGHU YH\D PDOL\HW RODUDN GLNNDWH DODPD\DFDNODU× NDWPD GHùHU YHUJLOHULQL GH LQGLULP NRQXVX\DSDPD\DFDNODU×WDELLGLU VD\×O× 9HUJL 8VXO .DQXQXQXQ PDGGHOHULDUDV×QGDEHOJHG]HQLQHLOLüNLQKNPOHU G]HQOHQPLüROXSV|]NRQXVX.DQXQXQ QFL PDGGHVLQLQ LQFL I×NUDV×QGD EX NDQXQGDDNVLQHKNPROPDG×NoDEXNDQXQDJ|UH WXWXODQ YH oQF üDK×VODUOD RODQ PQDVHEHW YH PXDPHOHOHUH DLW RODQ ND\×WODU×Q WHYVLNL PHFEXUL ROGXùX LQFL PDGGHVLQGH GH |UI YH WHDPOH J|UH ELU YHVLND\D LVWLQDW HWWLULOPHVL PXWDW ROPD\DQ PWHIHUULN JLGHUOHULQ YHVLNDQ×Q WHPLQLQH LPNDQ ROPD\DQ JLGHUOHULQ YH YHUJL NDQXQODU×QD J|UH J|WU RODUDN WHVSLW HGLOHQ JLGHUOHU LoLQ LVSDW HGLFL NDù×W DUDQPD\DFDù× V|] NRQXVX \D]×O× JLGHUOHULQ JHUoHNPLNWDUODU×]HULQGHQND\×WODUDJHoLULOPHVLYH PLNWDUODU×Q×Q LüLQ JHQLüOLùLQH YH PDKL\HWLQH X\JXQ EXOXQPDV×üDUWROGXùX QFL PDGGHVLQGH LVH WFFDUODU×Q HYYHONL PDGGHOHULQ G×ü×QGD NDODQ YH ELU KNP LIDGHHGHQYH\DLFDE×QGDELUKDNN×QLVSDW×QDGHOLO RODUDNNXOODQ×ODELOHQPXNDYHOHQDPHWDDKKWQDPH NHIDOHWQDPH PDKNHPH LODPODU× JLEL KXNXNL YHVLNDODUOD LKEDUQDPH NDUDU |UQHNOHUL YHUJL PDNEX]ODU× JLEL YHUJL HYUDN×Q× GRV\DGD PXKDID]D HWPH\HPHFEXUROGXNODU×KNPDOW×QDDO×QP×üW×U %XQDJ|UHÀUPDODUFDJLGHU\D]×ODFDNKDUFDPD \DS×OP×ü RODQ KHGL\H NDUW× EHGHO WXWDUODU×Q×Q EDQNDQ×]LOHÀUPDODUDUDV×QGD\DS×ODQV|]OHüPHOHU LOH KHGL\H NDUW× EHGHO WXWDUODU×Q× J|VWHUHQ D\O×N KHVDSGXUXPX|]HWWDEORVXGHNRQWKHVDSHNVWUHVL YHGLOHNoHQL]GHEDKVHGLOHQD\U×QW×O×KDUFDPDUDSRUX LOH WHYVLN HGLOPHVL PPNQ ROXS EX HYUDN×Q 9HUJL 8VXO .DQXQX KNPOHULQH J|UH PXKDID]DV× YH LVWHQLOGLùLQGHLEUD]HGLOPHVLJHUHNPHNWHGLU gWH\DQGDQ.'9.DQXQXQXQ LQFL PDGGHVLQGH 7UNL\H·GH WLFDUL V×QDL ]LUDL IDDOL\HW YH VHUEHVW PHVOHN IDDOL\HWL oHUoHYHVLQGH\DS×ODQWHVOLPYHKL]PHWOHULQ.'9·\H WDELROGXùX LQFL PDGGHVLQGH WHVOLPLQ ELU PDO 86 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû ]HULQGHNLWDVDUUXIKDNN×Q×QPDOLNYH\DRQXQDG×QD KDUHNHW HGHQOHUFH DO×F×\D YH\D DG×QD KDUHNHW HGHQOHUH GHYUHGLOPHVL ROGXùX YH ELU PDO×Q DO×F× YH\DRQXQDG×QDKDUHNHWHGHQOHULQJ|VWHUGLùL\HUH YH\DNLüLOHUHWHYGLLQLQWHVOLPKNPQGHROGXùX LQFL PDGGHVLQGH WHVOLP YH KL]PHW LüOHPOHULQGHPDWUDK×QEXLüOHPOHULQNDUü×O×ù×Q×WHüNLO HGHQEHGHOROGXùX D PDGGHVLQGH IDWXUD YH EHQ]HUL YHVLNDODUGD J|VWHULOHQ WLFDUL WHDPOOHUH X\JXQ PLNWDUGDNL LVNRQWRODU×Q .'9 PDWUDK×QD GDKLO ROPD\DFDù×KNPHEDùODQP×üW×U %XQD J|UH .'9 .DQXQXQXQ D PDGGHVL X\DU×QFD VDW×ODQ UQH LOLüNLQ IDWXUD YH EHQ]HUL EHOJHGHD\U×FDJ|VWHULOHQYHWLFDULWHDPOOHUHX\JXQ PLNWDUGD RODQ LVNRQWRODU .'9 PDWUDK×QD GDKLO HGLOPHPHNWHGLU %X üDUWODUD X\PD\DQ LVNRQWRODU×Q .'9PDWUDK×QGDQLQGLULOPHVLLVHPPNQGHùLOGLU gGHPH DUDF× RODUDN NXOODQ×ODQ ´KHGL\H NDUWODU×µ Q×Q EDQND WDUDI×QGDQ ÀUPDODUD \D GD ÀUPDODUWDUDI×QGDQPüWHULOHULQHYHULOPHVLKHUKDQJL ELU PDO WHVOLPL YH\D KL]PHW LIDV× NDUü×O×ù×Q× ROXüWXUPDG×ù×QGDQ.'9·\HWDELWXWXOPD\DFDNW×U .HQGLVLQGHQ DO×üYHULü \DSDQ PüWHULOHUH ´KHGL\H NDUW×µ YHUHQ ÀUPDQ×Q EX VDW×üODUD LOLüNLQ EHGHO]HULQGHQ.'9KHVDSODPDV×JHUHNPHNWHGLU %XVDW×üDLOLüNLQIDWXUDGD\HUDODQPDO\DGDKL]PHW EHGHOLQGHQKHGL\HNDUW×WXWDU×Q×QGüOPHVLPPNQ GHùLOGLU0üWHULOHULQ.'9PNHOOHÀROPDV×KDOLQGH EXEHOJHOHUGHJ|VWHULOHQ.'9PüWHULOHUWDUDI×QGDQ LQGLULPNRQXVX\DS×ODELOHFHNWLU 0üWHULOHULQ KHGL\H NDUWODU×Q× NXOODQPDN VXUHWL\OH \DSP×ü ROGXNODU× KDUFDPDODU JHQHO HVDVODU oHUoHYHVLQGH .'9·\H WDELGLU +HVDSODQDQ EX.'9NDUW×YHUHQÀUPDWDUDI×QGDQLQGLULPNRQXVX \DS×ODPD\DFDN .'9 PNHOOHÀ ROPDV× KDOLQGH PüWHULOHUWDUDI×QGDQLQGLULPNRQXVX\DS×ODELOHFHNWLU 0üWHULOHULQ KHGL\H NDUWODU× LOH \DSDFDù× KDUFDPDODUDDLWWXWDU×Q%DQNDWDUDI×QGDQNDUW×YHUHQ ÀUPDODUGDQWDKVLOL.'9·\HWDELGHùLOGLU %LOJLHGLQLOPHVLQLULFDHGHULP OCAK I×ü?=×I 2014 I×;Lëûj×°°{ » Örnek Muktezalar « T.C. *(/ú5ú'$5(6ú%$û.$1/,ø, ú=0ú59(5*ú'$ú5(6ú%$û.$1/,ø, 0NHOOHI+L]PHWOHUL8VXO*UXS0GUOù 7DULK 6D\× .RQX <DS×GHQHWLPKL]PHWLNDUü×O×ù×QGDG]HQOHQHFHNIDWXUDQ×QYHHOGHHGLOHFHNJHOLULQ .9.98.YH.'9.DQXQODU×Do×V×QGDQGHùHUOHQGLULOPHVL úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQX]GD VD\×O× <DS× 'HQHWLPL +DNN×QGDNL .DQXQXQ LQFL PDGGHVL JHUHùLQFH \DS× GHQHWLPL ÀUPDODU×QFD dHYUHYHûHKLUFLOLN%DNDQO×ù×Q×QLQWHUQHWVLWHVLQGHQ DO×QDQ KDN HGLü UDSRUX KD]×UODQG×ù× KD]×UODQDQ KDNHGLüUDSRUXQXQLOJLOLEHOHGL\HFHRQD\ODQG×NWDQ VRQUD \DS× GHQHWLPL KL]PHW EHGHOLQL PXKDVHEH PGUOùQH YH\D PDO PGUOùQH \DW×UPDV× LoLQ \DS× VDKLELQH KHVDS GHWD\×Q× J|VWHUHQ ´\DS× GHQHWLP KL]PHW EHGHOLµ IRUPX YHULOGLùL KL]PHW EHGHOL WXWDU×Q×Q .'9 GDKLO VD\PDQO×ùD |GHQGLùL V|]NRQXVXKDNHGLüUDSRUXQXQdHYUHYHûHKLUFLOLN úO 0GUOùQH J|QGHULOGLùL YH JHUHNOL NRQWUROOHU \DS×O×S WDKDNNXND EDùODQDUDN LOJLOLOHUH |GHQPHN ]HUH JHUHNOL EHOJHOHU LOH ELUOLNWH VD\PDQO×ùD J|QGHULOGLùL LOJLOL VD\PDQO×NODU×Q GD WDULKYHVD\×O×JHQHOJHGRùUXOWXVXQGDHPDQHW KHVDE×QGDNL V|] NRQXVX \DS× GHQHWLP KL]PHW EHGHOLQLQ Q LOJLOL EHOHGL\H\H Q dHYUH YHûHKLUFLOLNúO0GUOù'|QHU6HUPD\HúüOHWPHVL KHVDE×QD DNWDUG×ù× DNWDU×ODQ EX ON WXWDUODUD LVDEHW HGHQ .'9 OHU YH \DS× GHQHWLP ÀUPDV×QD |GHQHFHN KDN HGLü WXWDU× LOH .'9 VLQLQ LVH \DS× GHQHWLPÀUPDV×QD|GHQGLùL úOJLOL %DNDQO×ù×Q WDULK YH VD\×O× JHQHOJHVLQLQ QF PDGGHVLQGH \DS× VDKLELQLQ .'9 PNHOOHÀ ROXS ROPDPDV×QD J|UH IDWXUDQ×Q QDV×O G]HQOHQHFHùLQLQ Do×NODQG×ù× EX JHQHOJH\H J|UH \DS× VDKLELQLQ .'9 PNHOOHÀ ROPDG×ù× YDUVD\×OG×ù×QGD ´|UQHùLQ 7/ KL]PHW EHGHOL RODQ ELU LüOHPH LOLüNLQ IDWXUD 7/ KL]PHW EHGHOL 7/ .'9 ROPDN ]HUH 7/ üHNOLQGHG]HQOHQHFHùLµEXGXUXPGD\DS×GHQHWLP ÀUPDV×QFD WDKVLO HGLOPH\HQ OLUDO×N EHOHGL\H SD\× LOH ÀUPDQ×] WDUDI×QGDQ WDKVLO HGLOPH\HQ OLUDO×N dHYUH YH ûHKLUFLOLN úO 0GUOù '|QHU 6HUPD\H OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 6D\PDQO×ù× úüOHWPHVLQH DNWDU×ODQ WXWDU×Q ÀNWLI ELU JHOLU RODUDN ÀUPDQ×]×Q ID]ODGDQ NXUXP JHoLFL YHUJLYHNXUXPODUYHUJLVL|GHPHVLQHVHEHSROGXùX JLEL NDVD KHVDE×QGD ID]ODO×ùD GD VHEHS ROGXùX EHOLUWLOHUHN\DS×GHQHWLPÀUPDQ×]FDIDWXUDQ×QQDV×O G]HQOHQHFHùLYHEH\DQQDPHGHQDV×OJ|VWHULOHFHùL NRQXVXQGD %DüNDQO×ù×P×] J|UüQQ ELOGLULOPHVL LVWHQLOPHNWHGLU VD\×O× <DS× 'HQHWLP .DQXQXQXQ LQFL PDGGHVLQGH\DS×VDKLELQLQ\DS×]HULQGHPONL\HW KDNN×QD VDKLS RODQ JHUoHN YH W]HO NLüLOHUL \DS× GHQHWLP NXUXOXüXQXQ %DNDQO×NWDQ DOG×ù× L]LQ EHOJHVLLOHPQKDV×UDQ\DS×GHQHWLPJ|UHYL\DSDQ RUWDNODU×Q×Q WDPDP× PLPDU YH PKHQGLVOHUGHQ ROXüDQ W]HO NLüL\L \DS× PWHDKKLGLQLQ LVH \DS×P LüLQL \DS× VDKLELQH NDUü× WDDKKW HGHQ YH\D WLFDUL DPDoOD\DGDNHQGLVLLoLQüDKVLÀQDQVND\QDNODU×Q× NXOODQDUDN VWOHQHQ LOJLOL PHVOHN RGDV×QD ND\×WO× JHUoHNYH\DW]HONLüL\LLIDGHHWWLùLQFLPDGGHVLQGH GH\DS×GHQHWLPKL]PHWLQLQ\DS×GHQHWLPNXUXOXüX LOH\DS×VDKLELYH\DYHNLODUDV×QGDDNGHGLOHQKL]PHW V|]OHüPHVL KNPOHULQH J|UH \UWOHFHùL KNPH EDùODQP×üW×U $\Q× .DQXQXQ LQFL PDGGHVLQLQ DOW×QF× I×NUDV×QGD LVH ´<DS× GHQHWLP KL]PHW EHGHOL \DS× GHQHWLP NXUXOXüODU×Q×Q KL]PHW EHGHOOHULQLQ |GHQPHVLQGH NXOODQ×OPDN ]HUH \DS× VDKLELQFH LO PXKDVHEH ELULPOHULQGH Do×ODFDN HPDQHW QLWHOLNOL KHVDED \DW×U×O×U <DW×U×ODQ WXWDUODU×Q UXKVDW× YHUHQLGDUHQLQ%DNDQO×NEQ\HVLQGHEXOXQDQ G|QHU VHUPD\H LüOHWPHVLQLQ KHVDE×QD DNWDU×O×Uµ GHQLOPHNWHGLU 'LùHU WDUDIWDQ VD\×O× .DWPD 'HùHU 9HUJLVL.DQXQXQXQLQFLPDGGHVLQGH7UNL\H·GH WLFDULV×QDL]LUDLIDDOL\HWYHVHUEHVWPHVOHNIDDOL\HWL oHUoHYHVLQGH\DS×ODQWHVOLPYHKL]PHWOHULQYHUJLQLQ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 87 NRQXVXQX WHüNLO HGHQ LüOHPOHU ROGXùX QF PDGGHVLQLQELULQFLI×NUDV×Q×QEEHQGLQGHDPEDODM JLGHUOHUL VLJRUWD NRPLV\RQ YH EHQ]HUL JLGHU NDUü×O×NODU× LOH YHUJL UHVLP KDUo SD\ IRQ NDUü×O×ù× JLEL XQVXUODU×Q PDWUDKD GkKLO ROGXùX KNPOHULQH \HUYHULOPLüWLU %XQDJ|UH\DS×GHQHWLPKL]PHWLQLQNDUü×O×ù×Q× WHüNLOHGHQKDNHGLüEHGHOL]HULQGHQRUDQ×QGD NDWPDGHùHUYHUJLVLKHVDSODQPDV×JHUHNPHNWHROXS %DNDQO×N SD\× YH %HOHGL\H SD\× JLEL NHVLQWLOHULQLQ NDWPD GHùHU YHUJLVL PDWUDK×QGDQ LQGLULOPHVL PPNQGHùLOGLU $\U×FDVD\×O×9HUJL8VXO.DQXQXQXQ´úVSDW (GLFL .Dù×WODUµ EDüO×NO× QFL PDGGHVLQLQ ELULQFL I×NUDV×QGD ´%X NDQXQGD DNVLQH KNP ROPDG×NoD EX NDQXQD J|UH WXWXODQ YH oQF üDK×VODUOD RODQ 88 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû PQDVHEHW YH PXDPHOHOHUH DLW RODQ ND\×WODU×Q WHYVLNLPHFEXULGLUµKNPQH\HUYHULOPLüWLU %XDo×NODPDODUoHUoHYHVLQGHVD\×O×<DS× 'HQHWLP.DQXQXQDJ|UH0XKDVHEH0GUONOHULQLQ KHVDE×QDDNWDU×ODUDNHPDQHWHDO×QDQYHGDKDVRQUD WDUDI×Q×]D|GHQHQKDNHGLü|GHPHOHULQL]]HULQGHQ \DS×ODQdHYUHYHûHKLUFLOLN%DNDQO×ù×YHLOJLOL LGDUHSD\×NHVLQWLOHULQLQJLGHURODUDNJ|VWHULOPHVLQGH 0XKDVHEH úüOHP )LüLQLQ WHYVLN HGLFL EHOJH RODUDN NXOODQ×OPDV×PPNQEXOXQPDNWDG×U %LOJLHGLQLOPHVLQLULFDHGHULP OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °zhd[aOWh]éAWhWhbWhé¯ »Örnek Yargı Kararları« »7&ú=0ú5%g/*(ú'$5(0$+.(0(6ú (VDV1R .DUDU1R g]HW'DYDO×LGDUHQLQUH·VHQWHUNLüOHPLQL]DPDQ×QGD\DSPDPDV×QHGHQL\OHIDDOROPDG×ù×KDOGH PNHOOHÀ\HW ND\G× YH WHUNLQ LüOHPOHULQLQ JHo \DS×OPDV× VRQXFX GDYDF× üLUNHW DG×QD HOHNWURQLN RUWDPGD ELOGLULP YH EH\DQQDPH YHUPHPHVLQGHQ GROD\× |]HO XVXOV]ON FH]DV× NHVLOPHVLQGH KXNXND X\JXQOXN EXOXQPDG×ù×+N »7&'$1,û7$<'|UGQF'DLUH 7DULK (VDV1R .DUDU1R 98.0N0G g]HW*HoPLüG|QHPOHULNDSVD\DFDNüHNLOGHYHUJLPNHOOHÀ\HWLWHVLVHGLOPHVLKDOLQGHLüHEDüODPD WDULKLLOHPNHOOHÀ\HWLQWHVLVHGLOGLùLWDULKDUDV×QGDNLG|QHPOHULoLQHOHNWURQLNRUWDPGDEH\DQQDPHYHUPHVL KXNXNHQYHÀLOHQPPNQROPD\DQPNHOOHIDG×QDEH\DQQDPHYHUPH\NPOOùQQLKODOLQHGHQL\OH FH]DNHVLOHPH\HFHùLKN »7&'$1,û7$<'|UGQF'DLUH (VDV1R .DUDU1R g]HW0DOLWDWLOVUHVLLoHULVLQGHWHEOLùHGLOHQVD\×O×.XUXPODU9HUJLVL.DQXQX·QXQE PDGGHVLX\DU×QFDGDYDF×GDQWHPLQDWLVWHQLOPHVLQHLOLüNLQLüOHPHNDUü×\DS×ODQLWLUD]×QUHGGL]HULQHDo×ODQ GDYDGDVUHDü×P×EXOXQPDG×ù×KDNN×QGD OCAK I×ü?=×I 2014 I×;Lëûj×°°{ úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 89 T.C. ú=0ú5 %g/*(ú'$5(0$+.(0(6ú (VDV1R .DUDU1R g]HW 'DYDO× LGDUHQLQ UH·VHQ WHUN LüOHPLQL ]DPDQ×QGD \DSPDPDV× QHGHQL\OH IDDO ROPDG×ù× KDOGH PNHOOHÀ\HWND\G×YHWHUNLQLüOHPOHULQLQ JHo \DS×OPDV× VRQXFX GDYDF× üLUNHW DG×QD HOHNWURQLN RUWDPGD ELOGLULP YH EH\DQQDPH YHUPHPHVLQGHQ GROD\×|]HOXVXOV]ONFH]DV×NHVLOPHVLQGHKXNXND X\JXQOXNEXOXQPDG×ù×+N úVWHPLQ g]HWL 'DYDF× üLUNHWLQ \×O×QD LOLüNLQ ELU N×V×P NXUXPODU JHoLFL YHUJLVL YH NDWPD GHùHU YHUJLVL EH\DQQDPHOHUL LOH %D%V IRUPODU×Q× \DVDOVUHVLLoLQGHYHHOHNWURQLNRUWDPGDYHUPHPHVL QHGHQL\OHVD\×O×<DVDQ×QPNHUUHUPDGGHVL X\DU×QFD NHVLOHQ |]HO XVXOV]ON FH]DV×Q×Q WDKVLOL DPDF×\ODG]HQOHQHQ|GHPHHPULQLQLSWDOLLVWHPL\OH Do×ODQ GDYD\× VD\×O× .DQXQXQXQ ·×QF× PDGGHVLQLQ VD\×O× .DQXQOD GHùLüLNOLN ·QF I×NUDV×QGD LüL E×UDNPD ELOGLULPLQGH EXOXQPD\DQ ELU PNHOOHÀQ LüL E×UDNW×ù×Q×Q WHVSLW HGLOPHVL YH\D \DS×ODQDUDüW×UPDYH\RNODPDODUVRQXFXQGDELOLQHQ DGUHVOHULQGH EXOXQDPDPDV× YH EDüND ELU DGUHVWH IDDOL\HWLQH GHYDP HWWLùLQH GDLU ELOJL HGLQLOHPHPHVL YH\D EDüNDFD ELU WLFDUv ]LUDv YH PHVOHNv IDDOL\HWL ROPDG×ù×KDOGHPQKDV×UDQVDKWHEHOJHG]HQOHPHN DPDF×\OD PNHOOHÀ\HW WHVLV HWWLUGLùLQLQ YHUJL LQFHOHPHVLQH\HWNLOLRODQODUFDG]HQOHQHQUDSRULOH WHVSLW HGLOPHVL YH PNHOOHÀ\HW ND\G×Q×Q GHYDP×QD JHUHN J|UOPHGLùLQLQ UDSRUGD EHOLUWLOPHVL KDOLQGH PNHOOHÀQ PDWUDKO× YH\D PDWUDKV×] EH\DQQDPH YHUHQOHU GDKLO LüL E×UDNP×ü DGGROXQDFDù× YH PNHOOHÀ\HW ND\G×Q×Q YHUJL GDLUHVLQFH WHUNLQ HGLOHFHùLQLQ KNPH EDùODQG×ù× WDULKOL VHUL QROX X\JXODPD Lo JHQHOJHVLQGH WDULKLQGHQ VRQUDNL G|QHPOHUGH LüLQL WHUNHGHQDQFDNLüLWHUNNH\À\HWLQLYHUJLGDLUHVLQH ELOGLUPH\HQ YH GRV\DV×QGD LüLQH GHYDP HWWLùLQH GDLU KHUKDQJL ELUELOJL EXOXQPD\DQ PNHOOHÁHULQ PNHOOHÀ\HW ND\×WODU×Q×Q YHUJL GDLUHOHULQFH JHUHNOL DUDüW×UPDODU\DS×ODUDNWHUNLQHGLOHFHùLQLQEHOLUWLOGLùL 90 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû JHUoHN NLüL PNHOOHÁHULQ PNHOOHÀ\HW ND\×WODU×Q×Q VRQD HUPHVLQLQ PNHOOHÀQ NHQGL LVWHùL LOH LüLQL WHUN HGHUHN NH\À\HWL YHUJL GDLUHVLQH ELOGLUPHVL PNHOOHÀQ |OP JDLSOLN NDUDU× EHOOL ELU WLFDUHW VDQDWYHPHVOHNLFUDV×QGDQVUHNOLPDKUXPL\HWJLEL KDOOHUGHPPNQROGXùXWLFDUHWüLUNHWOHULDo×V×QGDQ PNHOOHÀ\HWLQVRQDHUGLULOPHVLQLQLVHWDVÀ\HYHLÁDV KDOOHULQHLQKLVDUHWWLULOGLùL7UN7LFDUHW.DQXQXQGD |QJ|UOHQ LüOHPOHU \HULQH JHWLULOPHGHQ YH WDVÀ\H YH\D LÁDV×Q VRQD HUGLùL WHVFLO YH LODQ HGLOPHGHQ WDVÀ\HQLQVRQDHUGLùLQLQNDEXOHGLOPHVLYHüLUNHWLQ W]HO NLüLOLùLQLQ RUWDGDQ NDOG×U×OPDV×Q×Q PPNQ ROPDG×ù×IDDOL\HWOHULQLX]XQVUHGHQEHULE×UDNP×ü RUWDNODU×GDù×OP×üRUWDNO×ù×QIHVKLQHYHWDVÀ\HVLQH WHYHVVO HGLOPHPLü VRUXPOX YH PXKDWDS WXWXODFDN NDQXQL WHPVLOFL YH\D WDVÀ\H PHPXUX GD EXOXQPD\DQLüOHULQLWDPDPHQWHUNHWWLùLEHOLUOHQHQ YH YHUJL\H WDEL ELU IDDOL\HWL GH WHVSLW HGLOPH\HQ PNHOOHÁHULQLüLE×UDNPDNH\À\HWLQLYHUJLGDLUHVLQH ELOGLUPHPLü ROPDODU× QHGHQL\OH EH\DQQDPH YHUPHGLNOHULG|QHPOHUHLOLüNLQPDWUDKODU×Q×QUH·VHQ WDNGLUL \ROXQD JLGLOPHVL YH JD\U× IDDO ROGXùX G|QHPOHU LoLQ EH\DQQDPH YHULOPHPHVL QHGHQL\OH XVXOV]ON YH |]HO XVXOV]ON FH]DV× NHVLOPHVL 9HUJL8VXO.DQXQXQXQ·QFPDGGHVLQGHLIDGHVLQL EXODQ YHUJLOHQGLUPHGH YHUJL\L GRùXUDQ ROD\ YH EX ROD\D LOLüNLQ LüOHPOHULQ JHUoHN PDKL\HWLQLQ HVDV ROGXùX LONHVLQH X\JXQ GüPHGLùL 9HUJL 8VXO .DQXQXQXQ ·×QF× PDGGHVLQLQ VD\×O× .DQXQOD GHùLüWLULOHQ ·QF I×NUDV× LüLQL WDPDPHQ WHUN HGHQ YH YHUJL\H WDEL ELU IDDOL\HWL WHVSLWHGLOHPH\HQPNHOOHÁHUKDNN×QGDVDGHFHLüL E×UDNPD NH\À\HWLQLQ YHUJL GDLUHVLQH ELOGLULOPHPLü ROPDV× QHGHQL\OH JHUHNVL] WDUKL\DWODU \DS×OPDV×Q×Q YH LKWLODÁDU \DUDW×OPDV×Q×Q RUWD\D o×NDUG×ù× VDN×QFDODU× JLGHUPHN YH PQKDV×UDQ VDKWH EHOJH G]HQOHPHNDPDF×\ODPNHOOHÀ\HWWHVLVHWWLUHQOHULQ PNHOOHÀ\HWND\×WODU×Q×QWHUNLQLVXUHWL\OHLGDUHQLQYH GLùHUPNHOOHÁHULQPDùGXUL\HWLQL|QOHPHNDPDF×QD OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °zhd[aOWh]éAWhWhbWhé¯ \|QHOLNRODUDNG]HQOHQGLùL\DS×ODQG]HQOHPHQLQ LGDUH\HEXGXUXPGDRODQPNHOOHÁHULQPNHOOHÀ\HW WHUNLQ WDULKLQL NH\À RODUDN EHOLUOHPH \HWNLVL YHUPHGLùLWDPWHUVLQHEHOOLüDUWODUYHVUHOHULoLQGH \DS×ODFDNWHVSLWOHUHJ|UHPNHOOHÀ\HWLQUH·VHQWHUNLQL VRUXPOXOXùX JHWLUGLùL GRV\DQ×Q LQFHOHQPHVLQGHQ GDYDF×Q×Q HQ VRQ G|QHPLQH LOLüNLQ NDWPD GHùHU YHUJLVL EH\DQQDPHVLQL WDULKLQGH YHUGLùLJ|UOGùQGHQ\XNDU×GDDQ×ODQLoJHQHOJH\H J|UHNDWPDGHùHUYHUJLVLEH\DQQDPHOHULQLVWVWH LNLG|QHPYHUPHGLùLDQODü×ODQGDYDF×üLUNHWLOHLOJLOL RODUDNNDWPDGHùHUYHUJLVLEH\DQQDPHVLYHULOPH\HQ VRQ G|QHPL L]OH\HQ D\ LoHULVLQGH \RNODPD ÀüL G]HQOHQHUHNGDYDF×Q×QLüOHULQLQH]DPDQWHUNHWWLùL Lü\HULQLQ \RNODPD WDULKLQGHNL GXUXPX Lü\HULQGH EDüNDODU× IDDOL\HW J|VWHUL\RUVD KDQJL WDULKWHQ LWLEDUHQ RUDGD IDDOL\HW J|VWHUGLNOHUL PNHOOHÀQ PHVOHùLLOHLOJLOLWHüHNNOELUOLNYH\DRGDND\×WODU×QGD \HUDODQELOJLOHULOHLü\HULYHLNDPHWJDKDGUHVOHULQLQ EXOXQGXùX \HU PXKWDUO×N ND\×WODQ DUDüW×U×ODUDN DGUHVGHùLüLNOLùL\DS×O×S\DS×OPDG×ù×KXVXVODU×WHVSLW HGLOPHVLYH\LQHLoJHQHOJHGHEHOLUWLOHQüDUWODUDJ|UH HQJHoD\LoHULVLQGHEXLüOHOHULQ\DS×OPDV×YHLüL WHUNHWWLùLQLQWHVSLWROXQPDV×KDOLQGHPNHOOHÀ\HWLQ WHUNLQ HGLOPHVL JHUHNLUNHQ \×O×QGD \DS×ODQ \RNODPDODUD LVWLQDGHQ WDULKL LWLEDU×\OD GDYDF×Q×Q PNHOOHÀ\HW ND\G×Q×Q WHUNLQ HGLOGLùLQLQ DQODü×OG×ù× 9HUJL 8VXO .DQXQX YH EX .DQXQ·XQ YHUGLùL\HWNL\HLVWLQDGHQ0DOL\H%DNDQO×ù×WDUDI×QGDQ G]HQOHQHQúo*HQHOJH\HX\JXQKDUHNHWHWPH\HQ GDYDO× LGDUHQLQ UH·VHQ WHUN LüOHPLQL ]DPDQ×QGD \DSPDPDV× QHGHQL\OH IDDO ROPDG×ù× KDOGH PNHOOHÀ\HWND\G×YHWHUNLQLüOHPOHULJHo\DS×OPDV× VRQXFX GDYDF× üLUNHW DG×QD HOHNWURQLN RUWDPGD ELOGLULPYHEH\DQQDPHYHUPHPHVLQGHQGROD\× VD\×O×<DVDQ×QPNHUUHUPDGGHVLX\DU×QFD|]HO XVXOV]ON FH]DV× NHVLOPHVLQGH KXNXND X\JXQOXN EXOXQPDG×ù×JHUHNoHVL\OHNDEXOHGHQú]PLU9HUJL 0DKNHPHVL+DNLPOLùLQLQJQYH( . VD\×O× NDUDU×Q×Q Lo JHQHOJHOHULQ LGDUHOHULQ Lo LüOH\LüOHULQH LOLüNLQ WDOLPDWODU× LoHUGLùL PNHOOHÁHU \|QQGHQ KDN GRùXUXFX QLWHOLNWH ROPDG×ù× X\XüPD]O×ù×Q o|]PQGH Lo JHQHOJH WDOLPDWODU×Q×Q HVDV DO×QDPD\DFDù× LOHUL VUOHUHN ER]XOPDV×LVWHQLOPHNWHGLU 6DYXQPDQ×Qg]HWL6DYXQPDYHULOPHPLüWLU 7h5.0ú//(7ú$',1$ +NPYHUHQú]PLU%|OJHúGDUH0DKNHPHVL·QFH LüLQJHUHùLJ|UüOG ú]PLU 9HUJL 0DKNHPHVL +DNLPOLùLQFH YHULOHQ JQ YH ( . VD\×O× NDUDU XVXO YH \DVD\D X\JXQ ROXS NDUDU×QER]XOPDV×Q×JHUHNWLUHQEDüNDELUQHGHQGH EXOXQPDPDNWDG×U $o×NODQDQ QHGHQOH LWLUD]×Q UHGGLQH DQ×ODQ NDUDU×Q RQDQPDV×QD \DUJ×ODPD JLGHUOHULQLQ LWLUD] HGHQ ]HULQGH E×UDN×OPDV×QD JQ LoLQGH 0DKNHPHPL]GHQ NDUDU G]HOWPH LVWHPH \ROX Do×N ROPDN]HUHWDULKLQGHR\ELUOLùL\OHNDUDU YHULOGL úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 91 7& '$1,û7$< '|UGQF'DLUH 7DULK (VDV1R .DUDU1R 98.0N0G *(d0úû 'g1(0/(5ú .$36$<$&$. û(.ú/'( 0h.(//()ú<(7 7(6ú6ú +$/ú1'( *(d0úû 'g1(0/(5( ú/úû.ú1 %(<$11$0(/(5ú1'85808 *HoPLü G|QHPOHUL NDSVD\DFDN üHNLOGH YHUJL PNHOOHÀ\HWL WHVLV HGLOPHVL KDOLQGH LüH EDüODPD WDULKLLOHPNHOOHÀ\HWLQWHVLVHGLOGLùLWDULKDUDV×QGDNL G|QHPOHU LoLQ HOHNWURQLN RUWDPGD EH\DQQDPH YHUPHVL KXNXNHQ YH ÀLOHQ PPNQ ROPD\DQ PNHOOHIDG×QDEH\DQQDPHYHUPH\NPOOùQQ LKODOLQHGHQL\OHFH]DNHVLOHPH\HFHùLKN úVWHPLQ g]HWL 'DYDF× DG×QD HOHNWURQLN RUWDPGD EH\DQQDPH YHUPH \NPOOùQQ LKODOL QHGHQL\OH YH \×O×Q×Q PXKWHOLI G|QHPOHUL LoLQ NHVLOHQ |]HO XVXOV]ON FH]DODU×Q×Q NDOG×U×OPDV× LVWHPL\OH GDYD Do×OP×üW×U 9HUJL 0DKNHPHVLQLQNDUDU×\ODV|]NRQXVX\NPOOùQ \HULQHJHWLULOPHPHVLKDOLQGHFH]DNHVLOHFHùLKXVXVX GDYDF×\D \D]×O× RODUDN ELOGLULOPHGHQ NHVLOHQ |]HO XVXOV]ONFH]DODU×QGDKXNXNDX\DUO×NEXOXQPDG×ù× JHUHNoHVL\OHGDYDNRQXVXFH]DODU×QNDOG×U×OPDV×QD NDUDU YHULOPLüWLU 'DYDO× LGDUH NHVLOHQ FH]DQ×Q KXNXND X\JXQ ROGXùXQX LOHUL VUHUHN NDUDU×Q ER]XOPDV×Q×LVWHPHNWHGLU .DUDU 9HUJL 8VXO .DQXQX·QXQ PDGGHVLQGH YHUJL\L GRùXUDQ ROD\ YH EX ROD\D LOLüNLQ PXDPHOHOHULQ JHUoHN PDKL\HWLQLQ HVDV ROGXùX YHUJL\L GRùXUDQ ROD\ YH EX ROD\D LOLüNLQ PXDPHOHOHULQ JHUoHN PDKL\HWLQLQ \HPLQ KDULo KHU WUO GHOLOOH LVSDWODQDELOHFHùL LNWLVDGL WLFDUL YH WHNQLN LFDSODUD X\PD\DQ YH\D ROD\×Q |]HOOLNOHULQH J|UH QRUPDO YH PXWDG ROPD\DQ ELU GXUXPXQ LGGLD ROXQPDV× KDOLQGH LVSDW NOIHWLQLQ EXQX LGGLD HGHQ WDUDIDDLWRODFDù×KNPHEDùODQP×üW×U $\Q×.DQXQ·XQ´<HWNLµEDüO×NO×PNHUUHU PDGGHVLQLQI×NUDV×QGD´«YHUJLEH\DQQDPHOHUL YH ELOGLULPOHULQ üLIUH HOHNWURQLN LP]D YH\D GLùHU JYHQOLN DUDoODU× NXOODQPDN VXUHWL\OH LQWHUQHW GH GDKLO ROPDN ]HUH KHU WUO HOHNWURQLN ELOJL LOHWLüLP 92 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû DUDo YH RUWDP×QGD YHULOPHVL EH\DQQDPH YH ELOGLULPOHULQ\HWNLYHULOPLüJHUoHNYH\DW]HONLüLOHU DUDF× N×O×QDUDN J|QGHULOPHVL KXVXVODU×QGD L]LQ YHUPH\H YH\D ]RUXQOXOXN JHWLUPH\H EH\DQQDPH ELOGLULPYHELOJLOHULQDNWDU×P×QGDX\XODFDNIRUPDWYH VWDQGDUWODU LOH X\JXODPD\D LOLüNLQ XVXO YH HVDVODU× WHVSLWHWPH\HEX]RUXQOXOXùXEH\DQQDPHELOGLULP YH\D ELOJL oHüLWOHUL PNHOOHI JUXSODU× YH IDDOL\HW NRQXODU× LWLEDU×\OD D\U× D\U× X\JXODWPD\D 0DOL\H %DNDQO×ù×·Q×Q\HWNLOLROGXùXµKNPQH\HUYHULOPLü PNHUUHU PDGGHVLQGH LVH EX .DQXQ·XQ YHPDGGHOHULQGH\HUDODQ ]RUXQOXOXNODU LOH PNHUUHU PDGGH X\DU×QFD JHWLULOHQ ]RUXQOXOXNODUD X\PD\DQODU KDNN×QGD |]HO XVXOV]ONFH]DV×NHVLOHFHùLEHOLUWLOPLüWLU 'RV\DQ×QLQFHOHQPHVLQGHQJD\ULPHQNXOOHUOH LOJLOL RODUDN WDSX VLFLO PGUONOHULQFH GROGXUXODQ ELOJL IRUPODU×QGDQ YH HOHNWURQLN RUWDPGD \DS×ODQ VRUJXODPD VRQXoODU×QGDQ KDUHNHWOH GDYDF×Q×Q LODWDULKOHULDUDV×QGD\DSP×ü ROGXùXWDü×QPD]VDW×üODU×QHGHQL\OHEXG|QHPHLOLüNLQ WLFDULND]DQoPNHOOHÀ\HWLQLQDo×O×üYHNDSDQ×ü×Q×Q \DS×OPDV× JHUHNWLùL \ROXQGDNL WDULKOL \D]×\D LVWLQDGHQ GDYDF× DG×QD PNHOOHÀ\HW WHVLV HGLOHUHN LOJLOL G|QHP EH\DQQDPHOHULQL YHUPHPHVL QHGHQL\OHGDYDNRQXVX|]HOXVXOV]ONFH]DODU×Q×Q NHVLOGLùLDQODü×OP×üW×U 0NHOOHÀQLüHEDüODG×ù×WHVSLWHGLOHQWDULKHVDV DO×QDUDNJHoPLüG|QHPOHULGHNDSVD\DFDNüHNLOGH PNHOOHÀ\HW WHVLV HGLOPHVL KDOLQGH LüH EDüODPD WDULKLLOHPNHOOHÀ\HWLQWHVLVHGLOGLùLWDULKDUDV×QGDNL G|QHPOHUGH HOHNWURQLN RUWDPGD EH\DQQDPH YHULOPHVLKXNXNHQYHÀLOHQPPNQROPDG×ù×QGDQ GDYD NRQXVX |]HO XVXOV]ON FH]DODU×Q× NDOG×UDQ 0DKNHPHNDUDU×QGDKXNXNDD\N×U×O×NJ|UOPHPLüWLU $o×NODQDQ QHGHQOHUOH WHP\L] LVWHPLQLQ UHGGLQH YH NDUDU×Q \XNDU×GD EHOLUWLOHQ JHUHNoH\OH RQDQPDV×QDR\oRNOXùX\ODNDUDUYHULOGL .$5û,2<'DYDF×Q×QJD\ULPHQNXO OCAK I×ü?=×I 2014 I×;Lëûj×°°{ OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °zhd[aOWh]éAWhWhbWhé¯ DO×PVDW×P×IDDOL\HWLQGHEXOXQGXùXKDOGHLOJLOLG|QHP EH\DQQDPHOHULQL HOHNWURQLN RUWDPGD YHUPHPHVL ]HULQH NHVLOHQ |]HO XVXOV]ON FH]DODU×Q× \D]×O× ELOGLULP ROPDG×ù× JHUHNoHVL\OH NDOG×UDQ PDKNHPH NDUDU×GDYDO×LGDUHWDUDI×QGDQWHP\L]HGLOPLüWLU úGDULG]HQOHPHOHUX\DU×QFDNDSVDPDDO×QDQ PNHOOHÁHU Do×V×QGDQ À]LNL RUWDPGD EH\DQQDPH NDEXOQH VRQ YHULOGLùL YH EH\DQQDPH YHUPH \NPOOùQQ QLWHOLùL LWLEDU×\OD PNHUUHU PDGGHQLQ ELULQFL I×NUDV×QGD \HU DODQ \DVDO G]HQOHPHOHUGH ROGXùX JLEL ELOJLQLQ LEUD]× |GHYL QLWHOLùLQGH ROPDG×ù× GLNNDWH DO×QG×ù×QGD HOHNWURQLN RUWDPGD EH\DQQDPH YHUPH \NPOOù LoLQ \D]×O× ELOGLULP üDUW×Q×Q DUDQPD\DFDù× VRQXFXQD XODü×OPDNWDG×U 'RV\DQ×QLQFHOHQPHVLQGHQGDYDF×Q×Q YH\×OODU×QGDDOG×ù×JD\ULPHQNXOOHUL YH \×OODU×QGD VDWW×ù× GROD\×V×\OD EHOLUOLELUWLFDULRUJDQL]DV\RQGDKLOLQGHVUHNOLRODUDN YHNkUDPDF×JGHUHN\UWWùEXIDDOL\HWLQWLFDUL IDDOL\HWQLWHOLùLQGHROGXùXDQODü×OP×üW×U %X QHGHQOH ND\×W G×ü× RODUDN WLFDUL IDDOL\HWWH EXOXQGXùX WHVSLW HGLOHQ GDYDF× DG×QD JHoPLü G|QHPOHUH LOLüNLQ RODUDN HOHNWURQLN RUWDPGD EH\DQQDPH YHUPH \NPOOùQQ LKODOL QHGHQL\OH |]HO XVXOV]ON FH]DV× NHVLOPHVLQGH \DVD\D D\N×U×O×N EXOXQPDG×ù×QGDQ FH]D\× NDOG×UDQ 0DKNHPH NDUDU×Q×Q ER]XOPDV× JHUHNWLùL J|Uü\OH NDUDUDNDUü×\×P úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 93 7& '$1,û7$< '|UGQF'DLUH (VDV1R .DUDU1R $QDKWDU.HOLPHOHU6UH6UH$ü×P×0DOL 7DWLO g]HWL0DOLWDWLOVUHVLLoHULVLQGHWHEOLùHGLOHQ VD\×O× .XUXPODU 9HUJLVL .DQXQX·QXQ E PDGGHVLX\DU×QFDGDYDF×GDQWHPLQDWLVWHQLOPHVLQH LOLüNLQ LüOHPH NDUü× \DS×ODQ LWLUD]×Q UHGGL ]HULQH Do×ODQGDYDGDVUHDü×P×EXOXQPDG×ù×KDNN×QGD 7HP\L](GHQ«6HUYLV0HUNH]L6DQD\LYH 7LFDUHW$QRQLPûLUNHWL 9HNLOL$Y« .DUü×7DUDI,UPDN9HUJL'DLUHVL0GUOù úVWHPLQ g]HWL VD\×O× .XUXPODU 9HUJLVL NDQXQXQXQ E PDGGHVL X\DU×QFD GDYDF×GDQ WHPLQDWLVWHQLOPHVLQHNDUü×\DS×ODQLWLUD]×QUHGGLQH LOLüNLQ LüOHPLQ LSWDOL LVWHPL\OH GDYD Do×OP×üW×U .×U×NNDOH 9HUJL 0DKNHPHVLQLQ JQO (.VD\×O×NDUDU×\ODVD\×O× úGDUL<DUJ×ODPD8VXO.DQXQX·QXQ·QFLPDGGHVLQGH GDYD DoPD VUHVLQLQ |]HO NDQXQODU×QGD D\U× VUH J|VWHULOPH\HQ KDOOHUGH 'DQ×üWD\·GD YH LGDUH PDKNHPHOHULQGHDOWP×üYHUJL0DKNHPHOHULQGHRWX] JQROGXùXD\Q×.DQXQXQXQLQFLPDGGHVLQGHLVH LOJLOLOHUWDUDI×QGDQLGDUHGDYDDo×OPDGDQ|QFHLGDUL LüOHPLQ NDOG×U×OPDV× JHUL DO×QPDV× GHùLüWLULOPHVL YH\D \HQL ELU LüOHP \DS×OPDV×Q×Q VW PDNDPGDQ VW PDNDP \RNVD LüOHPL \DSP×ü RODQ PDNDPGDQ LGDULGDYDDoPDVUHVLLoHULVLQGHLVWHQHELOHFHùLEX EDüYXUPDQ×Q LüOHPH\H EDüODP×ü RODQ GDYD DoPD VUHVLQL GXUGXUDFDù× LVWHùLQ UHGGHGLOPHVL YH\D UHGGHGLOPLüVD\×OPDV×KDOLQGHGDYDDoPDVUHVLQLQ \HQLGHQLüOHPH\HEDüOD\DFDù×YHEDüYXUPDWDULKLQH NDGDU JHoPLü VUHQLQ GH KHVDED NDW×ODFDù×Q×Q KNP DOW×QD DO×QG×ù× X\XüPD]O×N NRQXVX WHPLQDW LVWHQLOPHVLQH LOLüNLQ JQ YH VD\×O× LüOHPLQ GDYDF× üLUNHW \HWNLOLVLQH WDULKLQGH WHEOLù HGLOGLùL GDYDF× üLUNHW WDUDI×QGDQ V|]NRQXVXLüOHPHNDUü×WDULKLQGHLWLUD]GD EXOXQXOGXùX EX LWLUD]×Q UHGGLQH LOLüNLQ 94 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû JQO VD\×O× GDYDO× úGDUH LüOHPLQLQ LVH GDYDF×üLUNHW\HWNLOLOHULQHWHEOLùL]HULQH WDULKLQGH 0DKNHPH ND\×WODU×QD JLUHQ GLOHNoH\OHGDYDDo×OG×ù×Q×QDQODü×OG×ù×EXGXUXPGD WHPLQDWLVWHQLOPHVLQHLOLüNLQJQOLüOHPH NDUü×JQJHoLULOGLNWHQVRQUDWDULKLQGH <DUJ×ODPD8VXO.DUDUODU×LWLUD]EDüYXUXVXQX\DSDQ GDYDF×Q×Q EX LWLUD]×Q UHGGLQH LOLüNLQ VD\×O× \D]×\×WDULKLQGHWHEHOOùHWWLùLQGHQNDODQ JQLoHULVLQGHYHHQJHoWDULKLQGHGDYD DoPDV× JHUHNLUNHQ EX VUH JHoLULOHUHN WDULKLQGH Do×ODQ GDYDGD VUH Dü×P× EXOXQGXùX JHUHNoHVL\OHVD\×O×.DQXQXQEPDGGHVL X\DU×QFDGDYDQ×QUHGGLQHNDUDUYHULOPLüWLU 'DYDF×WHPLQDWLVWHQLOPHVLQHLOLüNLQ JQO VD\×O× LüOHPH NDUü× \DS×ODQ LWLUD]×Q UHGGLQHLOLüNLQJQOVD\×O×LüOHPLQ WHEOLùHGLOGLùLWDULKLQGHQLWLEDUHQ\HQLELU GDYDDoPDVUHVLQLQEDüODG×ù×Q×EXQDJ|UHDo×ODQ GDYD VUHVLQGH ROGXùXQGDQ HVDV×Q×Q LQFHOHQPHVL JHUHNWLùLQL LOHUL VUHUHN NDUDU×Q ER]XOPDV×Q× LVWHPHNWHGLU 6DYXQPDQ×Q g]HWL <DVDO GD\DQDNWDQ \RNVXQ EXOXQDQ WHP\L] LVWHPLQLQ UHGGL JHUHNWLùL VDYXQXOPXüWXU 7HWNLN +DNLPL 0HOHN .DUDO× 6DXQGHUV·LQ 'üQFHVL 7HP\L] GLOHNoHVLQGH |QH VUOHQ KXVXVODU WHP\L]H NRQX PDKNHPH NDUDU×Q×Q ER]XOPDV×Q×VDùOD\DFDNQLWHOLNWHEXOXQPDG×ù×QGDQ WHP\L]LVWHPLQLQUHGGLJHUHNWLùLGüQOPHNWHGLU 'DQ×üWD\6DYF×V×1DJLKDQ$OWHNLQ·LQ'üQFHVL úGDUHYHYHUJLPDKNHPHOHULQFHYHULOHQNDUDUODU×Q WHP\L]HQ LQFHOHQHUHN ER]XODELOPHVL LoLQ VD\×O× úGDUL <DUJ×ODPD 8VXO .DQXQXQXQ XQFX PDGGHVLQLQ ELULQFL I×NUDV×QGD EHOLUWLOHQ QHGHQOHULQ EXOXQPDV× JHUHNPHNWHGLU 7HP\L] GLOHNoHVLQGH |QH VUOHQ KXVXVODU V|] NRQXVX PDGGHGH \D]×O× QHGHQOHUGHQ KLoELULVLQH X\PDG×ù×QGDQ LVWHPLQUHGGLLOHWHP\L]HGLOHQ0DKNHPHNDUDU×Q×Q OCAK I×ü?=×I 2014 I×;Lëûj×°°{ 7h5.0ú//(7ú$',1$ +NPYHUHQ'DQ×üWD\'|UGQF'DLUHVLQFH JHUHùLJ|UüOG VD\×O× .XUXPODU 9HUJLVL .DQXQXQXQ YH ·QFL PDGGHOHUL X\DU×QFD GHYUDO×QDQ LüOHWPHQLQ YHUJL ERUoODU×QGDQ GROD\× WHPLQDW LVWHQLOPHVLQH NDUü× \DS×ODQ LWLUD]×Q UHGGLQH GDLU LüOHPLQ LSWDOL LVWHPL\OH Do×ODQ GDYD\× VUH Dü×P× QHGHQL\OH UHGGHGHQ 9HUJL 0DKNHPHVL NDUDU× WHP\L]HGLOPLüWLUVD\×O×úGDUL<DUJ×ODPD8VXO .DQXQX·QXQ QFL PDGGHVLQLQ PDGGHVLQLQ LQFL I×NUDV×QGDGDYDDoPDVUHVLQLQ|]HONDQXQODU×QGD D\U×VUHJ|VWHULOPH\HQKDOOHUGH'DQ×üWD\YHúGDUH PDKNHPHOHULQGH DOWP×ü YH YHUJL 0DKNHPHOHULQGH RWX] JQ ROGXùX LQFL PDGGHVLQGH LVH LOJLOLOHU WDUDI×QGDQLGDULGDYDDo×OPDGDQ|QFHLGDULLüOHPLQ NDOG×U×OPDV×JHULDO×QPDV×GHùLüWLULOPHVLYH\D\HQL ELULüOHP\DS×OPDV×Q×QVWPDNDPGDQVWPDNDP \RNVD LüOHPL \DSP×ü RODQ PDNDPGDQ LGDUL GDYD DoPDVUHVLLoLQGHLVWHQHELOHFHùLEX EDüYXUXQXQ LüOHPH\H EDüODP×ü RODQ LGDUL GDYDDoPDVUHVLQLGXUGXUDFDù×DOWP×üJQLoLQGH ELUFHYDSYHULOPH]VHLVWHùLQUHGGHGLOPLüVD\×ODFDù× LVWHùLQ UHGGHGLOPHVL YH\D UHGGHGLOPLü VD\×OPDV× KDOLQGH GDYD DoPD VUHVLQLQ \HQLGHQ <DUJ×ODPD 8VXO.DUDUODU×LüOHPH\HEDüOD\DFDù×YHEDüYXUPD WDULKLQHNDGDUJHoPLüVUHQLQGHKHVDEDNDW×ODFDù× KNPDOW×QDDO×QP×üW×U gWH \DQGDQ VD\×O× 0DOL 7DWLO úKGDV (GLOPHVL+DNN×QGD.DQXQXQ·QFLPDGGHVLQLQELULQFL I×NUDV×QGDKHU\×O7HPPX]D\×Q×QELULQGHQ\LUPLVLQH NDGDU\LUPLVLGDKLOPDOLWDWLOX\JXODQDFDù×+D]LUDQ D\×Q×QVRQJQQQWDWLOJQROPDV×KDOLQGHPDOL WDWLOLQ 7HPPX] D\×Q×Q LON Lü JQQ WDNLS HGHQ JQGHQ LWLEDUHQ EDüOD\DFDù× oQF I×NUDV×QGD LVH 9HUJL 8VXO .DQXQX KNPOHULQH J|UH EHOLUOL VUHOHUGH \DS×OPDV× JHUHNHQ PXKDVHEH ND\×W ELOGLULPVUHOHULYHYHUJL\OHLOJLOLLüOHPOHUHLOLüNLQGDYD DoPDVUHOHULQLQPDOLWDWLOVUHVLQFHLüOHPH\HFHùL EHOLUWLOHQ VUHOHULQ PDOL WDWLOLQ ELWLPLQGHQ LWLEDUHQ WHNUDU LüOHPH\H EDüOD\DFDù× G]HQOHPHVLQH \HU YHULOPLüWLU <XNDU×GD \HU YHULOHQ .DQXQ KNPOHULQLQ ELUOLNWH GHùHUOHQGLULOPHVLQGHQ YHUJL\OH LOJLOL LüOHPOHUH LOLüNLQ GDYD DoPD VUHOHULQLQ PDOL WDWLO VUHVLQFH LüOHPH\HFHùL WDWLO VUHVL LoHULVLQGH JHUoHNOHüHQ YHUJLOHQGLUPH\H LOLüNLQ WHEOLJDWODUGD VUHQLQ PDOL WDWLOLQ ELWLPLQGHQ LWLEDUHQ EDüOD\DFDù× OCAK I×ü?=×I 2014 I×;Lëûj×°°{ °zhd[aOWh]éAWhWhbWhé¯ RQDQPDV×Q×QX\JXQRODFDù×GüQOPHNWHGLU DQODü×OPDNWDG×U 2OD\GD WHPLQDW LVWHPH \D]×V× PDOL WDWLO VUHVLLoLQGHWDULKLQGHWHEOLùHGLOPLüROXS GDYD DoPD VUHVL KHQ] EDüODPDP×üW×U 'DYDF× WDULKLQGH VD\×O× .DQXQXQ LQFL PDGGHVL NDSVDP×QGD LGDUH\H EDüYXUPXü LVH GH EX WDULKWH PDOL WDWLO VUHVL LoHULVLQGH NDOG×ù×QGDQ GDYDDoPDVUHVLQLQEDüODG×ù×Q×QNDEXOPPNQ GHùLOGLU 'ROD\×V×\OD EX EDüYXUXQXQ UHGGLQH LOLüNLQ LüOHPLQ WHEOLù HGLOGLùL WDULKLQGHQ LWLEDUHQ JQON GDYD DoPD VUHVL LoHULVLQGH WDULKLQGH Do×ODQ GDYDGD VUH Dü×P× EXOXQPDPDNWDG×U %X GXUXPGD WHPLQDW LVWHQLOPHVLQH LOLüNLQ LüOHPHNDUü×\DS×ODQLWLUD]×QUHGGLQHGDLUGDYDO×úGDUH LüOHPLQLQ LSWDOL LVWHPL\OH Do×ODQ GDYDQ×Q HVDV×Q×Q LQFHOHQPHVL JHUHNLUNHQ VUH Dü×P× EXOXQGXùX JHUHNoHVL\OH GDYD\× UHGGHGHQ 9HUJL 0DKNHPHVL NDUDU×QGDKXNXNLLVDEHWEXOXQPDPDNWDG×U $o×NODQDQ QHGHQOHUOH WHP\L] LVWHPLQLQ NDEXO\OH.×U×NNDOH9HUJL0DKNHPHVLQLQ JQO ( . VD\×O× NDUDU×Q×Q ER]XOPDV×QD JQQGH R\ELUOLùL\OH NDUDU YHULOGL úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû 95 Basında Biz 96 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû OCAK I×ü?=×I 2014 I×;Lëûj×°°{
© Copyright 2024 Paperzz