Dergiyi Görüntüle

Transkript

Dergiyi Görüntüle
İç i n d e k i l e r
2
3
4
Kapak Konusu
(IHV$QWLN.HQW·LPL]L7DQď\DOďP
%DđNDQ·ďQ0HVDMď
´1LFH%D\UDPODUDµ
(QURQ·GDQ*QP]
37 7UNL\H·VLQH<HQL0XKDVHEH
']HQL+DNNďQGD
ª3URI'U6HUGDUg]NDQ
7UDQVIHU)L\DWODQGďUPDVď<ROX\ODgUWO
40 .D]DQo'DčďWďPďQDĎOLđNLQ(OHđWLULOHULQ
2GDPď]GDQ+DEHUOHU
0XYD]DDĎOHĎOLđNLVLYH9XN·GH
']HQOHQHQg]HO8VXOV]ON&H]DVď
<|QQGHQ'HčHUOHQGLULOPHVL
ª1DGLU*OKDQ
18 7UPRE2ODčDQ*HQHO.XUXOX
6HoLPOHUL
19 5|SRUWDMODUďPď]
8]ODđPD0HVVHVHVLYH6DKWH
30 2GDPď]3HUVRQHOLQGHQ+DEHUOHU
31 h\HOHULPL]GHQ+DEHUOHU
47 %HOJH.XOODQďPď
ª<DNXS<FHOg]đDKLQ
Onur Gök
$VďO$PPH%RUoOXVX1H]GLQGH$PPH
53 $ODFDčď.HVLQOHđWLULOPHGHQĎNLQFLO$PPH
%RUoOXVX6D\ďODQ<00YH\D6000·OHULQ
.LđLVHO%DQND+HVDSODUďQD(+DFL]
8\JXODQDPD]ª'U0XVWDID$OSDVODQ
32 9HIDWYH%DđVDčOďčď
33 0DNDOHOHU
57 gUQHN0XNWH]DODU
.'97HYNLIDWďQďQ<DSďOPDPďđ2OPDVď
34 +DOLQGH7HYNLIDWD.RQX.'9·QLQ6DWďFď
7DUDIďQGDQ(NVLNVL]9H6UHVLQGH
gGHQHFHN.'92ODUDN%H\DQ
(GLOPHVL'XUXPXQGDgGHQPHĐDUWďQďQ
$UDQPDPDVďªĐDGLdHWLQ
ëœåœ×”×›• ×àñ°Û×;Lëûj×°°Õ
úï •Í××Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû×nû¥L×
G¬¥vٕ ×*âÍâœâ×Lý›L¥û
üLn•×vٕ¥
G¬¥vٕ ×*âÍâœâ
Lý›L¥j×üLn•×=ú.
Lý›L¥×GLÍnû dûÐûj×úÐ L•œ×$ü$*
0nL×;v›ÍvÙv͕jל•×*#Dú
;Lë L¥×j×=âÍL¥×4J=B:*
Bëvj×#LÐL¥×Jv›•×;BJ.
"v¥vœ×GLëû¥×;©Í⠜âÐâj×
×:;
vX•ï •Íë ©½©ÍŠ½ÙÍ
GLïû×úýœv͕×;©Í⠜âÐâj×
dv×:;
vdvX•ï •Íë ©½©ÍŠ½ÙÍ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
75 <DUJď.DUDUODUď
88 %DVďQGD%L]
GLëû¥×*© •Ðë©¥â
8Í©ƒ½×ͽ×-âÐÙLƒL×4J=ü+:
LùœL¥×’ vÙ×".:
Ív×?+?=
#LënLÍ×"4**
#ånLèvÍn•×?:?
#åÐv땥×*:
-v’ vÙ×Gü:
-½Jv›•×**.
4ï¥âÍ×G$+$:$;Lœ•’×G:úœvٕý• nÍvÐj×⠒â͕ëvÙ×âœèLÍû×.©j°¦Û×
=L¥×¸Ù½×*jÛ×jÛלÐL¥dL›ÖúJ-ú:
=vœvƒ©¥j׺ñàÛà»×ˆàà׈àצà
××××××××××××× ºñàÛà»×ˆàà×ÕÛ×ÕÕ׺8F»
!L›Ð×j×××× ºñàÛà»×ˆÕÛׅÕצ{×
”8©ÐÙLjו¥ƒ©X•ï •Íë ©½©ÍŠ½ÙÍ
EvZj×ééé½•ï •Íë ©½©ÍŠ½ÙÍ
GLëû¥×=åÍåj
â×åœÙv¥×úï •Í×Gv •¥œ•×-åýLè•ÍœvÍ×0nLÐûÊ¥û¥×’Lïû͜Lnûùû×
åëvœv͕¥v׬ïvœ×à×Lëœû›×ëLëû¥ûnûͽ×
YLëû¥×•fv͕Е¥nv×ëvÍ×LœL¥×Š¬ÍåýœvÍ×ëLïL͜LÍû¥L×L•Ùٕͽ×
åœÙv¥• •ïnv×ëLëû¥œL¥L¥×ëLïûœLÍכLë¥L›×Š¬ÐÙv͕œ v›×ÐâÍvٕëœv×
›âœœL¥ûœLZ•œ•Í½
â×åœÙv¥×úï •Í×G--0×åëvœv͕¥v×ådÍvÙЕïשœLÍL›×nLùûÙûœ L›ÙLnûͽ×
"ÍLƒ×•›×=LÐLÍû j×8û¥LÍ×;Lœ’L
LÐû ×Gv͕
#B::úG=×-=;$
……ñ°×;*½×.©j×Õ×*j×°×=â¥L×-L’½
L n•Z•×Ö×úJ-ú:
=vœj׺ñ½àÛà»×ˆÛ…×Õ¦×Õ¦×8Zê
!L›Ðj׺ñ½àÛà»×ˆÕà×Û°×Õà
LÐû ×=L͕’•j×à{×*LÐû ×àñ°Û
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
1
» Kapak Konusu «
İzmir’deki tarih
“EFES ANTİK KENT”
ú]PLU LOL 6HOoXN LOoHVL V×Q×UODU× LoLQGHNL (IHV
DQWLNNHQWLQLQLONNXUXOXüX0g\×OODU×QD1HROLWLN
'|QHP RODUDN DGODQG×U×ODQ &LODO× 7Dü 'HYULQH
NDGDU LQPHNWHGLU <DS×ODQ DUDüW×UPD YH ND]×ODUOD
(IHV oHYUHVLQGHNL K|\NOHU YH NDOHQLQ EXOXQGXùX
$\DVXOXN 7HSHVL·QGH 7XQo dDù×QD YH +LWLWOHUH
DLW \HUOHüLPOHU EXOXQPXüWXU 0g \×OODU×QGD
<XQDQLVWDQ·GDQ JHOHQ J|oPHQOHULQ GH \DüDPD\D
EDüODG×ù× (IHV 0g \×O×QGD $UWHPLV 7DS×QDù×
oHYUHVLQHWDü×QP×üW×U.HQWHQJ|UNHPOLG|QHPOHULQL
<XQDQYH5RPDO×ODU]DPDQ×QGD\DüDP×üW×U
$QWLN GQ\DQ×Q HQ |QHPOL PHUNH]OHULQGHQ
ELUL RODQ (IHV \DNODü×N \×OO×N WDULKL ER\XQFD
X\JDUO×N ELOLP NOWU YH VDQDW DODQODU×QGD KHU
]DPDQ|QHPOLUROR\QDP×üW×U
$V\DYH$YUXSDDUDV×QGDN|SULüOHYLQGHRODQ
(IHV|QHPOLELUOLPDQNHQWLGLU%XNRQXPX(IHV·LQ
oDù×Q×QHQ|QHPOLSROLWLNDYHWLFDUHWPHUNH]LRODUDN
JHOLüPHVLQL YH 5RPD 'HYULQGH $V\D H\DOHWLQLQ
EDüNHQWLROPDV×Q×VDùODP×üW×U
à
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
Efes Antik Kenti’nde yer alan Mimari
Eserler:
(IHVDQWLNNHQWLQGH\HUDODQ$UWHPLV7DS×QDù×
$QDGROX WRSUDNODU×QGD $QD 7DQU×oD ´.\EHOHµ
JHOHQHùLQH GD\DO× $UWHPLV NOWUQQ HQ E\N
WDS×QDù×G×U%XWDS×QDNGQ\DQ×Q\HGLKDULNDV×QGDQ
ELUL RODUDN NDEXO HGLOLU 7DS×QDNWDQ JHUL\H VDGHFH
\DS×Q×QWHPHOOHULELUVWXQXYHED]×KH\NHOSDUoDODU×
NDOP×üW×U (IHV DQWLN NHQWLQLQ |QHPOL \DS×ODU×QGDQ
ELUL GH &HOFLXV &HOVXV .WSKDQHVLGLU 5RPD
'|QHPLQLQ PLPDUL |]HOOLNOHULQL WP\OH \DQV×WDQ
\DS×Q×Q |Q FHSKHVLQLQ GHNRUDV\RQX GHYULQLQ HQ
J]HO|UQHNOHULQGHQGLU
0HU\HP $QD (YL <HGL 8\XUODU $VKDE×
.HKI úVD %H\ &DPLL 6DLQW -HDQ .LOLVHVL +DGULDQ
7DS×QDù× 'RPLWLDQ 7DS×QDù× 6HUDSLV 7DS×QDù×
0HU\HP.LOLVHVL6W-HDQ%D]LOLNDV×<XNDU×$JRUD
YH%D]LOLND2NWDJRQ2GHRQ3U\WDQHLRQ%HOHGL\H
6DUD\× 0HUPHU &DGGH 'RPLWLDQXV 0H\GDQ×
0DJQHVLD.DS×V×hVW.DS×YH'RùX*\PQDVLXPX
+HUDNOHV .DS×V× 0D]HXV 0LWKULGDWHV $JRUD
*QH\.DS×V×$Q×WVDOdHüPH7UDLDQXVdHüPHVL
+HURRQ<DPDo(YOHU%\N7L\DWUR6DUD\<DS×V×
6WDG\XP&DGGHVL6WDG\XPYH*\PQDVLXP7L\DWUR
*\PQDVLXPX +DPDP YH 8PXPL 7XYDOHW /LPDQ
&DGGHVL /LPDQ *\PQDVLXPX YH /LPDQ +DPDP×
6W-RKQ.DOHVL(IHV$QWLN.HQWLQGH\HUDODQPLPDUL
HVHUOHUGLU
<DNODü×N VHNL] NLORPHWUH NDUHOLN ELU DODQD
\D\×ODQ (IHV DQWLN NHQWLQLQ NDO×QW×ODU× LoLQGH ND]×
UHVWRUDV\RQ YH G]HQOHPH oDO×üPDODU× \DS×OP×ü
YH EX E|OPOHU ]L\DUHWH Do×OP×üW×U $QFDN KHQ]
JQ ×ü×ù×QD o×NDU×OPDP×ü NDO×QW×ODU×Q EXOXQGXùX
E|OPOHUGHND]×YHUHVWRUDV\RQoDO×üPDODU×GHYDP
HWPHNWHGLU
G+B+×I×*ú-×I 2013 I×;Lëûj×°°Õ
ª%DüNDQ·GDQ©
Nice Bayramlara...
(OLQL]GHNL EX GHUJL ELU HNLS oDO×üPDV×Q×Q
UQGU<D]×oDO×üPDODU×IDDOL\HWOHULQGHUOHQPHVL
GHUJL WDVDU×P× ]RU ELU XùUDüW×U )DNDW DV×O ]RUOXN
EXLoHULùHND\QDNRODQVL]GHùHUOL\HOHULPL]LQEX
GHUJLQLQ PH\GDQD JHOHELOPHVL LoLQ RUWD\D NR\PXü
ROGXùXQX] SR]LWLI NDWN×ODU YH J|VWHUPLü ROGXùXQX]
JD\UHWOHUGLU ú]PLU <002 RODUDN EL] ELU DLOH\L] YH
EX DLOHQLQ WP ELUH\OHUL HOLQGHQ JHOHQL \DSPD\D
oDO×üW×NoDXODüP×üROGXùXPX]J]HOOLNOHUYH\DU×QODU
DG×QD EHVOHGLùLPL] XPXWODU EDPEDüND ELU üHNLO
DODFDNW×U8PXWHOLPL]HKHUNLPHOX]DW×UVDEL]LELU
DG×PGDKDLOHUL\HWDü×\DFDNW×U
%LOGLùLQL] JLEL GHUJLPL]LQ EXQGDQ ELU |QFHNL
VD\×V×LOH\HS\HQLELUEDüODQJ×o\DSW×N7HSHGHQ
W×UQDùD\HQLOHQHQ|QFHNLOHUGHQoRNIDUNO×ELUDQOD\×ü
YHWDVDU×POD2GDP×]×HQL\LüHNLOGHWHPVLOHGHFHùLQL
XPGXùXPX]GHUJLPL]LVL]OHULQEHùHQLVLQHVXQGXN
*HUHN PDLO \ROX\OD JHUHNVH WHOHIRQODUOD VL]OHUGHQ
DOG×ù×P×] EHùHQL YH WHüHNNU PHVDMODU× GRùUX
\ROGDROGXùXPX]XQYHL\LLüOHU\DSW×ù×P×]×QHQ\DO×Q
YHHQDo×NJ|VWHUJHVLROGX%L]OHUL\UHNOHQGLUHQEX
\DS×F× \DNODü×P×Q×] LoLQ KHSLQL]H D\U× D\U× VRQVX]
WHüHNNUOHUHGL\RUXP
8]XQ DUDüW×UPDODU YH GHWD\O× À\DW DQDOL]OHUL
VRQXFXQGD HVNL EOWHQOHULPL]GHQ daha ucuza
DQFDNoRNGDKDIDUNO×ELUDQOD\×üYHWDVDU×PODX]PDQ
JUDÀNHUOHULQNDWN×ODU×\ODWDPDPHQUHQNOLNXüHNkù×W
EDVN×O× YH V×FDN NDSODPDO× RODUDN KD]×UODG×ù×P×]
GHUJLPL]L GDKD GD LOHUL ER\XWODUD WDü×PD\×
KHGHÁL\RUX]g]YHULOLoDO×üPDYHJD\UHWOHULQLQ\DQ×
V×UD\DSW×NODU×PDOL\HWDUDüW×UPDODU×WLWL]YHGHWD\F×
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
\DNODü×PODU× \HQLOLNoL YL]\RQODU× YH GHUJLPL]H
NDWW×NODU× WP J]HOOLNOHU YH GHùHUOHU LoLQ 2GDP×]
´%DV×Q <D\×Q YH +DONOD úOLüNLOHU 6RUXPOXODU×QDµ
J|QOGHQWHüHNNUHGL\RUXP
(NLPD\×QGDED\UDP×ELUOLNWH\DüDG×NgQFH
(NLP D\× RUWDV×QGD .XUEDQ %D\UDP×·Q× DUG×QGDQ
(NLPGH&XPKXUL\HWLPL]LQNXUXOXüXQXQ\×O×Q×
FRüNX\OD NXWODG×N .XUEDQ ED\UDP× PQDVHEHWL\OH
2GDP×]WDULKLQGHELULONLJHUoHNOHüWLUHUHN (NLP
6DO× JQ PHVOHNWDüODU×P×]OD 2GDP×]GD EXOXüXS
ED\UDPODüW×N <DOQ×] WDü GXYDU ROPD] PDQW×ù× LOH
GDYUDQDQoRNVD\×GDNLPHVOHNWDü×P×]×QNDW×O×P×\OD
JHUoHNOHüHQ EX ED\UDPODüPD W|UHQL ELUOLN YH
EHUDEHUOLùLPL]LQ VHPERO ROGX %X YHVLOH\OH VL]
GHùHUOLPHVOHNWDüODU×P×QJHoPLüED\UDP×Q×ELUNH]
GDKD NXWOX\RU VDùO×N YH HVHQOLN LoLQGH GDKD QLFH
ED\UDPODU GLOL\RUXP %D\UDPODüPD EXOXüPDV×Q×Q
IRWRùUDÁDU×Q× GHUJLPL]LQ LOHUOH\HQ VD\IDODU×QGD YH
ZHEVD\IDP×]GDEXODELOLUVLQL]
(NLP·GH&XPKXUL\HW%D\UDP×·Q×E\NELU
FRüNX\ODNXWODG×N%LULQFL'Q\D6DYDü×·Q×QDUG×QGDQ
ONHPL]LWLODIGHYOHWOHULWDUDI×QGDQLüJDOHGLOGLùLQGH
XOXVXQD LQDQDQ YH oRN JYHQHQ 0XVWDID .HPDO
´7HNELUHJHPHQOLNYDUG×URGD0LOOLHJHPHQOLNWLU
hONH\L \LQH XOXVXQ NHQGL JF NXUWDUDFDNW×Uµ
GL\RUGX0XVWDID.HPDO·LQ|QGHUOLùLQGH%\N0LOOHW
0HFOLVLPL]8OXVDO.XUWXOXü6DYDü×·Q×EDüODWW×ù×QGD
ELU\DQGDQHIHOHUGDGDüODUVHùPHQOHUEXOXQGXNODU×
\|UHGHGüPDQDNDUü×NR\DUNHQ|WH\DQGDQG]HQOL
RUGXODUúQ|Q·GH6DNDU\D·GD'XPOXS×QDU·GDFDQOD
EDüOD VDYDüW×ODU %\N ELU D]LP YH NDUDUO×O×NOD
VUGUOHQ GLOOHUH GHVWDQ PLOOL PFDGHOHQLQ
DUG×QGDQ \XUGXPX] GüPDQ LüJDOLQGHQ NXUWDU×OG×
1LKD\HW (NLP ·GH ONHPL]GH &XPKXUL\HW
LODQHGLOGLCumhuriyet\|QHWLPLQGHV|]PLOOHWLQGLU
%X \]GHQ &XPKXUL\HW·L NRUXPDN NROODPDN YH
\DüDWPDNKHU\XUWWDü×QJ|UHYLGLU
%\N
ELU
FRüNX\OD
NXWODG×ù×P×]
&XPKXUL\HWLPL]LQ \×O×QGD XOX |QGHU *D]L
0XVWDID .HPDO$WDWUN YH VLODK DUNDGDüODU× EDüWD
ROPDN]HUHEXWRSUDNODULoLQFDQODU×Q×IHGDHGHUHN
EXHüVL]YDWDQ×EL]OHUHHPDQHWHGHQüHKLWOHULPL]LYH
JD]LOHULPL]LUDKPHWOHYHPLQQHWOHDQ×\RUX]
(QGHULQVHYJLYHVD\J×ODU×POD
ýBdi Çetin
û[NJS:..0#BþLBOü
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
Û
İzmir şimdi tek yürek olmalı
WDULKLQGH ú]PLU <002 <|QHWLP
.XUXOX h\HOHULPL] 2GDP×] ]L\DUHW SURJUDP×
NDSVDP×QGD ú]PLU %\NüHKLU %HOHGL\H %DüNDQ×
6D\×Q$]L].2&$2ø/8·QXPDNDP×QGD]L\DUHWHWWL
ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× RODUDN
\DS×OPDV× SODQODQDQ oDO×üPDODU×P×] LOH LOJLOL
J|UüOHUHN ú]PLU %\NüHKLU %HOHGL\HVL LOH RUWDN
\DS×ODELOHFHN oDO×üPDODUGDQ EDKVHGLOGL 6D\×Q
.RFDRùOX2GDEQ\HVLQGH\DS×ODFDNRODQVHPLQHU
YH SDQHOOHULPL]LQ %HOHGL\H·\H DLW VDORQODUGD
\DS×OPDV×QD GHVWHN YHUHFHùLQL
EHOLUWWL
ú]PLU·GH \DS×ODFDN RODQ \HQL
SURMHOHUKDNN×QGDNRQXüXOGX
ú]PLU·LQ (;32 DGD\O×N
VUHFL oDO×üPDODU×Q×Q K×]OD GHYDP
HWWLùLQL EHOLUWHQ 6D\×Q .RFDRùOX
´ú]PLU·LQ (;32 DGD\O×N
VUHFLQGH JHQFLQGHQ \DüO×V×QD
|ùUHQFLVLQGHQ
oDO×üDQ×QD
HVQDI×QGDQ VDQD\LFLVLQH NDPX
NXUXP YH NXUXOXüODU×QGDQ |]HO YH
VLYLOVHNW|UQHNDGDUKHUNHVYHKHU
NXUXPXQ NHQWLPL]LQ JHOHFHùL LoLQ
WHN \UHN ROPDV× ú]PLU·LQ (;32
DGD\O×N VUHFLQGH UHNDEHW JFQ
ˆ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
DUW×UDFDNW×U (;32 \DU×ü×Q× ND]DQDELOPHPL] LoLQ
ú]PLUOLOHULQSURMH\HVDKLSo×NPDV×oRNE\N|QHP
WDü×PDNWDG×U =L\DUHWoL VD\×V× YH VUH EDN×P×QGDQ
2OLPSL\DWODUYH'Q\D.XSDV×·QGDQoRNGDKDE\N
ELURUJDQL]DV\RQRODQ(;32·\X\DSDELOPHJFQGH
ROGXùXPX]X R\ YHUHFHN ONHOHUH J|VWHUPHPL]
JHUHNPHNWHGLUµGHGL
<HQL <|QHWLP .XUXOX h\HOHULPL]H EDüDU×
GLOHNOHULQGH EXOXQDQ 6D\×Q $]L] .2&$2ø/8·QD
2GDP×]DGHVWHNOHULQGHQGROD\×WHüHNNUHGHUL]
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ª2GDP×]GDQ+DEHUOHU©
5. İzmir İktisat Kongresi’ndeydik
7UNL\H·QLQ WDULKL HNRQRPLN EXOXüPDODU×QGDQ
ELULRODQú]PLUúNWLVDW.RQJUHVL·QLQ·LQFLVL(NLP
.DV×PWDULKOHULDUDV×QGDú]PLU·GH\DS×OG×
ú]PLU úNWLVDW .RQJUHVL .DON×QPD %DNDQO×ù×
WDUDI×QGDQ ú]PLU 9DOLOLùL YH ú]PLU .DON×QPD
$MDQV× LüELUOLùL\OH 6ZLVVRWHO *UDQG (IHV .RQJUH
0HUNH]L·QGHG]HQOHQGL.RQJUHQLQDo×O×üRWXUXPX
&XPKXUEDüNDQ× $EGXOODK *O %DüEDNDQ 5HFHS
7D\\LS(UGRùDQ%DüEDNDQ<DUG×PF×V×$OL%DEDFDQ
.DON×QPD%DNDQ×&HYGHW<×OPD]LOH'Q\D%DQNDV×
%DüNDQ×-LP<RQJ.LP·LQNRQXüPDODU×LOHEDüODG×
´.UHVHO <HQLGHQ <DS×ODQPD 6UHFLQGH
7UNL\H (NRQRPLVLµ DQD WHPDV×\OD Do×ODQ SDQHOGH
RWXUXPGDSDQHOLVWNRQXüWX
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×<|QHWLP
.XUXOX%DüNDQ×ûDGLdHWLQ2GDP×]×WHPVLOHQJQ
VUHQNRQJUH\LYHJHOLüPHOHUL\DN×QGDQWDNLSHWWL
6D\×Q dHWLQ NRQJUH LOH LOJLOL RODUDN ´úONL
&XPKXUL\HWLQLODQ×QGDQ|QFH\×O×QGD\DS×OP×ü
RODQú]PLUúNWLVDW.RQJUHVLQLQLNLQFLVL\×O×QGD
oQFV \×O×QGD YH G|UGQFV \×O×QGD\DS×OP×üú]PLUEXGHIDDQDWHPDV×´.UHVHO
<HQLGHQ <DS×ODQPD 6UHFLQGH
7UNL\H (NRQRPLVLµ RODQ ú]PLU
úNWLVDW .RQJUHVLQH HY VDKLSOLùL
\DSW×'HYOHWLQ]LUYHVLYHDUDODU×QGD
'Q\D %DQNDV× %DüNDQ×·Q×Q GD
EXOXQGXùX ELUoRN |QHPOL LVLP EX
YHVLOH\OHú]PLU·GHDù×UODQG×%L]GH
JQ VUHQ EX NRQJUH ER\XQFD
ELUoRN EURNUDW YH SDQHOLVWOH
ú]PLU·GH J|UüPH LPNkQ× EXOGXN
7UNL\HHNRQRPLVLYHPHVOHùLPL]OH
LOJLOLNRQXODUGDJ|UüDO×üYHULüLQGH
EXOXQGXNµGHGL
İndirim yapan anlaşmalı kuruluşlara bir yenisi eklendi
WDULKLQGHú]PLU<002GDV×$WDNDOS
g]HO.DOS+DVWDQHVLLOHú]PLU<002\HOHULQH|]HO
RUDQ×QGDLQGLULPV|]OHüPHVLLP]DODQG×
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDVׁ\HOHULQLQ
YH \HOHULQ EDNPDNOD \NPO ROGXNODU× Hü YH
oRFXNODU×Q×Q VDùO×NOD LOJLOL VRUXQODU×Q×Q WHüKLVL YH
WHGDYLVL DPDF×\OD VDùO×N NXUXPXQGD D\DNWD YH
\DWDUDNWHGDYLOHULLoLQJHUHNOLKHUWUOW×EEL\DUG×PYH
PGDKDOHOHULQ VDùO×N NXUXPX WDUDI×QGDQ \DS×OPDV×
YHEXQDLOLüNLQJLGHUOHULQGRNWRULODoW×EELPDO]HPH
WHüKLV WHGDYL KDVWDQH KL]PHWOHUL PXWDEDNDWD
YDU×OP×ü RODQ LQGLULP RUDQ× X\JXODQDUDN
IDWXUDODQG×U×OPDV×NDUDU×DO×QP×üW×U
$\U×QW×O×ELOJLZHEVLWHPL]GH\HUDOPDNWDG×U
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
…
Vergi Denetim Kurulu ile ortak projeler çok yakında
0DOL\H%DNDQO×ù×9HUJL'HQHWLP.XUXOX
ú]PLU%\NgOoHNOL0NHOOHÁHU*UXS
%DüNDQ×1HFDWg]HQ2GDP×]×]L\DUHWHWWL
2GDP×] ]L\DUHW SURJUDP× NDSVDP×QGD GDKD
|QFH ]L\DUHWWH EXOXQGXùXPX] 0DOL\H %DNDQO×ù×
9HUJL'HQHWLP.XUXOXú]PLU%\NgOoHNOL0NHOOHÁHU
*UXS%DüNDQ×1HFDWg=(1·L2GDP×]GDDù×UODG×N
9HUJL \|QHWLPL 9HUJL GHQHWLP NXUXOX LOH LOJLOL
\HQL JHOLüPHOHULQ NRQXüXOGXùX J|UüPHGH ELUOLNWH
RUWDN ELU üHNLOGH \DS×ODELOHFHN oDO×üPDODUGDQ
EDKVHGLOGL
WDULKLQGH ú]PLU <HPLQOL 0DOL
0üDYLUOHU2GDV×<|QHWLP.XUXOXLOHJ|UüHQ6D\×Q
g]HQ\HQLG|QHP<|QHWLP.XUXOXh\HOHULPL]LWHEULN
HGHUHNEDüDU×ODU×Q×QGHYDP×Q×GLOHGL
ú]PLU.oNYH2UWDgOoHNOL0NHOOHÁHU
*UXS%DüNDQ×5×IDW(QJLQYH
<DUG×PF×ODU×·Q×Q2GDP×]]L\DUHWL
WDULKLQGH ú]PLU .oN YH 2UWD
gOoHNOL 0NHOOHÁHU *UXS %DüNDQ× 5×IDW (1*ú1 YH
D\Q×]DPDQGD\HPL]RODQ<DNXS<FHOg=û$+ú1
+VH\LQ.$5$YH(UNDQ857(.ú12GDP×]×]L\DUHW
HWWL
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×<|QHWLP
.XUXOX h\HOHUL·QLQ Dù×UODG×ù× NRQXNODU×P×] LOH
Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
2GDP×]GDNL \HQL JHOLüPHOHU YH 9'.·GD \DS×ODQ
\HQLG]HQOHPHOHUKDNN×QGDJ|UüOG
.DUü×O×NO× Lü LOLüNLOHULQLQ JQGHPH JHWLULOGLùL
J|UüPHGH ELUOLNWH \DS×ODELOHFHN RUWDN JLULüLPOHU
KDNN×QGDÀNLUELUOLùLVDùODQG×.DPXDODQ×QGDELUOLNWH
ELUoRNJLULüLP\DS×ODELOHFHùLQLQDOW×oL]LOGL
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ª2GDP×]GDQ+DEHUOHU©
Web sitemiz ile iletişim daha hızlı
.LWOH LOHWLüLP DUDoODU× JHOLüHQ WHNQRORMLQLQ GH
HWNLVL\OH WRSOXPVDO \DüDP×Q YD]JHoLOPH] ELU |JHVL
KDOLQHJHOGLg]HOOLNOH´LQWHUQHWµoDù×P×]×QHQE\N
ELOJL SD\ODü×P Dù× ROXS NLWOH LOHWLüLPLQLQ WPQ
NDSVDPDNWDG×U
:HE VLWHVL GH EX |JHOHULQ EDü×QGD JHOL\RU
'ROD\×V×\OD 2GD RODUDN VUHNOL JHOLüLP KDOLQGH
RODQWHNQRORML\HYH\HQLOLNOHUHD\DNX\GXUDUDNZHE
VLWHPL]L KHU JQ \HQLOL\RU JQFHOOL\RU YH LOHWLüLP
NDQDO×P×] RODUDN \HOHULPL]H 606 YH HPDLO
NDQDOODU×Q×Q \DQ× V×UD ZHE VLWHPL] ]HULQGHQ
XODüPD\×KHGHÁL\RUX]
*HOLüWLULOPLüDUD\]YHDOW\DS×V×LOH2GDP×]
ZHEVLWHVLQLQNXOODQ×P×LOH\HOHULPL]HHQ\HQLELOJL
YHJHOLüPHOHULDNWDUDELOPHPL]LQGDKDL\LYHK×]O×ELU
KL]PHWYHUHELOPHQLQPXWOXOXùXQX\Dü×\RUX]
:HE VLWHPL]GH \DS×OP×ü RODQ EDüO×FD
\HQLOLNOHULPL]ü|\OH
úOHWLüLP)RUPODU×ROXüWXUXOGX
‡h\HOHULPL]LQ2GDP×].XUXOYH.RPLV\RQODU×QD
GDKDK×]O×ELUüHNLOGHXODüDELOPHOHULDPDF×LOHLOHWLüLP
IRUPODU× ROXüWXUXOGX gUQHùLQ ZHE VLWHPL]GHNL
NXUXOODU YH NRPLV\RQODU EDüO×ù×QD W×NODG×ù×Q×]GD
VHoPLü ROGXùXQX] .RPLV\RQ \D GD NXUXOD PHVDM
J|QGHUPHNDUW×NPPNQ
0HVOHNLWHEOLùOHUEDüO×ù×HNOHQGL
‡h\H +L]PHWOHUL N×VP×QGD PHVOHNL WHEOLùOHU
EDüO×ù×HNOHQHUHNLoHULNOHULQHXODü×PODU×VDùODQG×
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
(VNL G|QHPH DLW V|]OHüPHOHUH HULüLP
VDùODQG×
‡h\HOHULQ V|]OHüPHOHULQGH HVNL G|QHPOHULQH
DLWV|]OHüPHOHULJ|UPHVLYHH[FHOIRUPDW×QGDNHQGL
ELOJLVD\DUODU×QDND\×WHGHELOPHVLVDùODQG×
h\HOHULQ VLSDULü YH |GHPH ELOJLOHULQLQ
J|UQWOHQPHVLVDùODQG×
‡h\HOHULQ VLSDULü YH |GHPH ELOJLOHUL KHVDS
LüOHPOHULQGH VDW×U VDW×U ERUoDODFDN üHNOLQGH
J|UQWOHQHELOHFHNüHNLOGHG]HQOHQGL
<DS×ODQVHPLQHUYHHWNLQOLNOHULQYLGHRODU×QD
HULüLPVDùODQG×
‡$QDVD\IDGD\HUDODQYLGHRJDOHULVLN×VP×QGDQ
2GDP×]EQ\HVLQGHJHUoHNOHüWLULOHQHWNLQOLNOHULPL]L
L]OH\HELOLUVLQL]
'X\XUXODU×P×]|QSODQDo×NDU×OG×
‡$QD VD\ID\D |QHPOL GX\XUXODU×Q \DS×OPDV×
LoLQ SRSXS HNOHQGL %|\OHFH ZHE VLWHPL]L ]L\DUHW
HGHQ NXOODQ×F×ODU UDKDWO×NOD HQ JQFHO GX\XUXODUD
XODü×SELOJLOHQHELOHFHNOHU
*DOHULE|OPP]\HQLOHQGL
‡*DOHUL E|OPP] HWNLQOLNOHU YH RGD
]L\DUHWOHUL EDüO×NODU× RODUDN ·\H D\U×OG× )RWRùUDI
JDOHULOHULQGH JDOHUL IRWRùUDÁDU×Q×Q ]HULQH N×VD
Do×NODPDE|OPHNOHQGL
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
7
.XUEDQ%D\UDP×Q×]×NXWODUVDùO×NO×YHPXWOXQLFHED\UDPODUGLOHUL]
ú=0ú5<002
<g1(7ú0.858/8
<g
{
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ª2GDP×]GDQ+DEHUOHU©
Odamızda bayram havası esti
(NLP6DO×JQVDDW·GDú]PLU<002GDV×·QGD\HOHULPL]LOHED\UDPODüPDEXOXüPDV×\DS×OG×
7P \HOHULPL]LQ .XUEDQ %D\UDP×·Q× NXWOD\DQ ú]PLU <002 <|QHWLP .XUXOX %DüNDQ× ûDGL d(7ú1
ED\UDPODüPDODU×Q 7UN NOWUQGH |QHPOL ELU \HUH VDKLS ROGXùXQX ED\UDP YHVLOHVL LOH \HOHULPL] LOH
ELUOLNWHEXOXüXSJ|UüWNOHULLoLQoRNPHPQXQROGXùXQXGLOHJHWLUGL6D\×QdHWLQ2GDP×]GDLONGHID\DS×ODQ
ED\UDPODüPDLoLQEXQGDQVRQUDNLED\UDPODUGDGD2GDP×]GDED\UDPODüPD\DS×ODFDù×Q×QDOW×Q×oL]GL
h\HOHULPL]HNDW×O×PODU×QGDQGROD\×WHüHNNUHGHUL]
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
¦
Kurban Bayramı’nda
“Midilli”deydik
ú]PLU <00 2GDV× 6RV\DO )DDOL\HWOHU YH
+DONOD úOLüNLOHU .RPLV\RQX WDUDI×QGDQ RUJDQL]H
HGLOHQ ´.XUEDQ %D\UDP·×QGD 0LGLOOLµ WXUX NH\LÁL ELU
JH]L ROGX 8]XQ ED\UDP WDWLOLQGHQ \DUDUODQDUDN
G]HQOHQHQ JQON 0LGLOOL JH]LVL NDW×ODQ \HOHULQ
EHOOHNOHULQHNH\LÁLELUDQ×RODUDN\HUOHüWL
.OWUHOJH]LOHULQJ]HOVRKEHWOHUOHEXOXüWXùX
WXUXPX]GD WXUD NDW×ODQ \HOHULPL] ELUOLNWH
XQXWXOPD\DFDNELU%D\UDPWDWLOLJHoLUGLOHU
*H]LPL](NLP&XPDUWHVLJQVDDW·GH
KDUHNHW HGHQ 7XU\RO IHULERWX\OD EDüODG× &XQGD
°ñ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
$GDV×·Q×Q J]HO VLOXHWLQL L]OH\HUHN YH RQX JHULGH
E×UDNDUDNJQEDW×P×LOHELUOLNWH0LGLOOL·\HYDU×OG×
/LPDQGD EL]L EHNOH\HQ RWREV LOH RWHOLPL]H
YDUG×NYH\HUOHüLU\HUOHüPH]\DN×QGDNLELUWDYHUQDGD
=OI/LYDQHOLüDUN×ODU×HüOLùLQGHDNüDP\HPHùLPL]L
0LGLOOL·GHDNüDP\HPHùL8]RDKWDSRWYHNDODPDU
oOVQGHQROXüX\RUWDDPH\OHGLN
3D]DUJQDGDQ×QHQJHOHQHNVHO
N|\OHULQGHQ $JLDVRV$\DVRV GDù N|\QGH N|\H
|]JQWDKWDR\PDPRELO\DVHUDPLNYHGDQWHOLüOHUL
VHUJLOH\HQ üLULQ oDUü×V×Q× JH]LS NOGH SLüHQ 7UN
NDKYHOHULQLNH\LÁH\XGXPODG×N$GDGDNLGRùDOO×NEX
N|\GH GH KkNLPGL$UQDYXW NDOG×U×PO× VRNDNODU WDü
HYOHUN|\QoHKUHVLQLROXüWXUX\RUGX
.|\Q ELU E|OP $QDGROX·GDQ J|o HGHQ
PEDGLOOHUGHQ ROXüPDNWD )RWRùUDIWD WDEHODV×
EXOXQDQGNNDQVDKLELú]PLU7RUEDO×·GDQJ|oHWPLü
$QD\XUWYHEDEDRFDù×|]OHPLQLGHWDEHODGDNL
7RUEDO×LVPLQLRNX\DUDNJLGHUL\RU
.|\GHNL GRùDO \DüDP×Q \DQ× V×UD .|\
.WSKDQHVLQL YH WL\DWURVXQX JH]GLN .|\GH
EXOXQDQ NWSKDQHQLQ N|\ KDON× LoLQ oRN |QHPOL
ELU \HUL ROGXùX YH ·GHQ ·H WP KDON×Q EXUDGD
P]LNHùLWLPLDOG×ù×Q×|ùUHQGLN.WSKDQH]L\DUHWL
V×UDV×QGDP]LNGHUVLDODQoRFXNODUYH|ùUHWPHQOHUL
G+B+×I×*ú-×I 2013 I×;Lëûj×°°Õ
ª2GDP×]GDQ+DEHUOHU©
JHWLUGLNOHULQLP]HGHVHUJLOHQHQGHùHUOLDGDNODUGDQ
J|UGN
PLQLNELUNRQVHUYHUHUHNKQHUOHULQLJ|VWHUGLOHU
$\DVRV oDUü×V×QD JLULS GH QO ELU DGDN
\HUL RODQ 0HU\HP $QD .LOLVHVLQL YH GH |]HOOLNOH
(WQRJUDI\DP]HVLQL]L\DUHWHWPHGHQROPD]G×
gQFH NLOLVHGH GLOHNOHU GLOHQHUHN PXPODU
\DN×OG×
6RQUDV×QGD LVH 0]H ]L\DUHW HGLOGL 0]H
NoN ELU N|\ P]HVLQGHQ oRN ID]OD\G× 6DQNL
7RSNDS×+D]LQHGDLUHVL2UWRGRNV+ULVWL\DQODU×Q×Q
GLOHNOHUL \HULQH JHOLQFH DGDNODU×Q× VHYHUHN \HULQH
$GDQ×Q JQH\LQGH VRQVX] ]H\WLQOLNOHULQ \HU
DOG×ù×%DUEDURV+D\UHWWLQ3DüD·Q×QYHNDUGHüOHULQLQ
PHPOHNHWL *HUD .|UIH]L·QGH KDULND ELU N|UIH]
PDQ]DUDV×LOH|ùOH\HPHùLPL]L\HGLN
$NüDP×QGD LVH 0LGLOOL 0HUNH]LQH NP
X]DNO×NWDNL 3DQDJLRX·GD RNXQXüX 3DQD\XGD
ELU WDYHUQDGD WDP ELU *UHHN JHFHVL \DüDG×N 7XU
üLUNHWLQLQ LNUDP× RODQ \HPHNWH \HUHO GDQVo×ODU×Q
VLUWDNLJ|VWHULVLJHUoHNWHQJ|UOPH\HGHùHUGL
6LUWDNLJ|VWHULVLYH<XQDQH]JLOHULQLQHüOLùLQGH
JHoHQ\HPHN\HOHULPL]LQGDQVODU×LOHUHQNOHQGL
0LGLOOL JH]LVL DQODW×O×UNHQ UHKEHULPL] $ULV
/D]DULV LoLQ D\U× ELU SDUDJUDI DoPDPDN E\N
KDNV×]O×N ROXU$ULV /D]DULV WDP ELU 0LGLOOL Dü×ù× \Dü×QGDDù]×YDUGLOL\RN]DQQHGHUHNELU7UNN×]×
LOH HYOHQPLü LNL ÀOR\X ELWLUPLü WDP ELU HQWHOHNWHO
2VPDQO× WDULKLQL YH 0LGLOOL·QLQ NoN N|UIH]L *(5$
GRùXPOX %DUEDURV NDUGHüOHULQ \DüDP×Q× L\L ELOL\RU
0EDGHOHNRQXVXQXDUDüW×UDQ\D]DQ6D\×Q.HPDO
$QDGRO·XQ´%\N$\U×O×NµLVLPOLNLWDE×QDDGHW
NDUWSRVWDONROHNVL\RQXLOHNDWN×GDEXOXQPXü$\U×FD
G+B+×I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
11
7UN VLQHPD VHNW|UQGH GH X]XQ \×OODU WHUFPDQ
RODUDN oDO×üP×ü $ULV NDUGHüLPL]LQ JH]L ER\XQFD
KDÀIN×U×NüLYHVL\OHDQFDNVRQGHUHFH]HQJLQNHOLPH
KD]QHVLQL VHUJLOHUFHVLQH \DSW×ù× HVSULOHU WDULK YH
\|UHELOJLOHQGLUPHOHULJH]LPL]LNOWUHOG]H\LQLoRN
oRNDUWW×UG×
7DWLOLQ *Q RWREVP] LOH 7KHUPL
VWQGHQ 0DQWDPDGRV·D GRùUX \ROD NR\XOGXN
0DQWDPDGRVGHQLOLQFHDNODLONEDOO×\RùXUWJHOL\RU
*UXEXPX] NLOLVH ]L\DUHWLQGHQ VRQUD DùDoODU×Q
J|OJHVLQGH EDOO× \RùXUWODU×Q WDG×QD EDNPD\× LKPDO
HWPHGLOHU
°à
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
0DQDVW×U× VHUDPLNOHUL YH \RùXUGX LOH QO
0DQGDPDGRV·WDVDGHFH2UWRGRNVDOHPLLoLQGHùLO
WP LQDQDQODU LoLQ PXFL]HOHU \DUDWP×ü oRN |]HO ELU
\HURODQ%DüPHOHN7DNVLDUKLV0DQDVW×U×YH.LOLVHVL
]L\DUHWHGLOGL$GDNODUDGDQG×
2VPDQO× '|QHPL YH VRQUDV×Q×Q HQ ONV
RWHOL 6DUO×FD 3DODV·WD IRWRùUDÁDU oHNLOGL 1DP×N
.HPDO·LQ 0LGLOOL VUJQ ]DPDQ×QGDNL HYLQLQ
|QQGHIRWRùUDÁDUoHNLOGL1DP×N.HPDO%DUEDURV
+D\UHWWLQYH/R]DQPEDGLOOHULQLQüLPGL\HNDGDUKLo
GX\XOPD\DQKLNk\HOHULGLQOHQLOGL
hQO \D]DU 6WUDWLV 0LULYLOLV·LQ N|\
6NDPQLD·GDQJHoHUHNDGDQ×QNX]H\XFX0ROLYRV·D
JLGLOGL 0LPDULVL WDULKL YH URPDQWL]PL LOH GQ\D\D
Q VDOP×ü 81(6&2 |GOO 2VPDQO× FDPLOHUL
oHüPHOHULYHFXPEDO×HYOHULQVVOHGLùL0ROLYRV·XQ
DUQDYXW NDOG×U×PO× |]JQ VRNDNODU×QGD \U\ü
\DS×OG×0ROLYRV·WD$YUXSDELUOLùLIRQODU×QGDQEROFD
\DUDUODQDUDN WDü \DS×Q×Q KDNLP ROGXùX HYOHULQLQ
UHVWRUDV\RQXWHSHGHQW×UQDùDWDPDPODQP×ü
0ROLYRV WXUXQGDQ VRQUD X]XQ NXPVDO× LOH
QO RODQ 3HWUD ]L\DUHW HGLOGL 0LGLOOL·QLQ HQ J]HO
SODMODU×Q×Q EXOXQGXùX 3HWUD GRQGXUPDV×\OD GD
PHüKXU 1IXVOX ELU N|\GHNL SDVWDQHGH oHüLWGRQGXUPDVHUYLVLKHSLPL]LoRNüDü×UWW×3HWUD
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ª2GDP×]GDQ+DEHUOHU©
.DORQL üHKUL YH N|UIH]LQGHQ LON 2VPDQO× \HUOHüLPL
$ULVYL N|\QGHQ YH KHPHQ \DQ× EDü×QGDNL 7X]OD
E|OJHVLQGHQJHoLOGL
8]R·ODU× LOH QO 0LGLOOL DGDV×Q×Q HQ HVNL 8]R
IDEULNODU×QGDQELULJH]LOGL
$GDQ×QHQQOûDUDSHYLQHJLGLOHUHNüDUDS
\DS×P PHUNH]L YH PDK]HQOHUL JH]LOGL ûDUDS
WDG×P×Q×Q \DS×OG×ù× PHUNH]GH üDUDE×Q HQ J]HO
KLNk\HOHULGLQOHQLOGL
7XUXQG|UGQFJQQGHLVHüHKLUPHUNH]LQGH
YH HVNL 2VPDQO× oDUü×V×QGD JH]L \DS×OG× $O×üYHULü
DODQODU× 0HWURSRO .LOLVHVL <HQL &DPL YH 7UN
KDPDP×JLELPHUNH]GHNLWDULKLHVHUOHUJH]LOGL
(UWHVLVDEDKVDDW·GDG|QüLoLQWHNQHGHNL
\HUOHULPL]LDOG×N*QHüOLELUVRQEDKDUJQQGH7P
JH]LPL]ER\XQFDKDYDJQHüOL\GLYHV×FDNO×N
GHUHFH DUDV×QGD VH\UHWWL VHYJLOL 0LGLOOL$GDV×QGDQ
HQ L\L GX\JXODU×P×]OD D\U×O×UNHQ LQFHGHQ ELU K]Q
\DüDPDG×NGHUVHN\DODQROXU$PDJUXEXPX]\HQL
ELU0LGLOOLYH\D6HODQLNJH]LVLLVWHNYH|QHULOHULLOHEX
KDYD\×oDEXFDNGDù×WPD\×ELOGL1LFHPXWOXVDùO×NO×
\HQLJH]LOHUGLOHùL\OH
.FINFU,65-":µáOLBMFNJOEFOWF&[HJ"3"4µáO
LBNFSBTáOEBO©
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
°Û
0ú'ú//ú$'$6,·1,
7$1,<$/,0
0LGLOOL'RùX(JH·QLQHQHVNLüHKLUOHULQGHQ
ELULGLU .XUXOXüX 0g <]\×O×Q EDüODU×QD
GD\DQPDNWDG×U 0LGLOOL·GH EXOXQDQ VDKLO
ELQDODU×Q×QoRùX<]\×O×QVRQODU×QGDYH
<]\×O×QEDüODU×QGDLQüDHGLOPLüWLUYHJ|UNHPOLELU
IRQ ROXüWXUPDNWDG×U ûHKULQ oHYUHVLQGHNL oHüLWOL
E|OJHOHUGH EXOXQDQ $UNDLN .ODVLN +HOOHQLVWLN
5RPD YH 2UWDoDù G|QHPOHULQH DLW PLPDUL
NDO×QW×ODU×QE\NoRùXQOXùX$UNHRORMLP]HVLQLQ
LNLELQDV×QGDVHUJLOHQPHNWHGLU
$GDQ×QJQH\GRùXVDKLOOHULYH\DPDoODU×
ER\XQFD X]DQPDNWD RODQ 0LGLOOL üHKUL \DNODü×N
ELQ NLüLOLN QIXVX LOH HVNL YH \HQL XQVXUODU×
X\XP LoLQGH EDU×QG×UPDNWDG×U (VNL NX]H\
OLPDQ×Q×Q(SDQR6NDODRODUDNGDELOLQHQ]DPDQ
LoLQGH J|UNHPLQL \LWLUPHVL LOH EXJQN JQH\
OLPDQ×ÀLOHQ\HULQLDOP×üW×U$\Q×]DPDQGDüHKLU
KHPNX]H\EDW×KHPGHJQH\YHJQH\EDW×\D
\D\×OP×üW×U .LRVNL *QH\ OLPDQ×QD \DN×Q YH
6XUDGD üHKULQ KDYD OLPDQ×QD GRùUX o×N×ü×QGD
JLEL HVNL PDKDOOHOHU J|UNHPOL PDOLNDQHOHULQ
NRUXQPDV× LOH EXJQH NDGDU D\Q× VR\OX KDYD\×
NRUXPXüODUG×U ûHKULQ EXJQN OLPDQ× PRGHUQ
YH RUJDQL]H *PUN 7XULVW 3ROLVL /LPDQ
0GUOù\ROFXEHNOHPHVDORQXYVROPDV×Q×Q
\DQ× V×UD J|UOPHVL JHUHNHQ SHN oRN \HU
KHP üHKULQ PHUNH]LQGH $UNHRORML 0]HOHUL
%L]DQV 6DQDW× 0]HVL +DON 6DQDWODU× 0]HVL
*HOHQHNVHO 0LGLOOL (YL KHP üHKULQ oHYUHVLQGH
$\D .ULDNL WHSHVLQGH J|oPHQ PDKDOOHVLQLQ
NHQDU×QGDNL$QWLN7L\DWURYHOLPDQE|OJHVLQGHNL
.DOH DQODP×QD JHOHQ .DVWUR EXOXQPDNWDG×U
%HOHGL\HSDUNODU×PH\GDQODUKHP.DVWURKHP
GH $QWLN 7L\DWUR E|OJHOHULQGHNL LNL \HP\HüLO
NRUXOXN JLEL KDON×Q JH]HELOHFHùL NDPX DODQODU×
GD0LGLOOLLoLQELUJXUXUND\QDù×G×U
$'$(.2120ú6ú
$GDQ×QQIXVX\DNODü×NNLüLGLUYH
0LGLOOLüHKULDGDQ×QEDüNHQWLROXSD\Q×]DPDQGD
GD ELU \|QHWLP PHUNH]LGLU $GDGD WRSODP
EHOHGL\H EXOXQPDNWDG×U <HUHO HNRQRPL
WDU×PD |]HOOLNOH GH NDOLWHOL ]H\WLQ\Dù× UHWLPLQH
EDùO× ROXS D\Q× ]DPDQGD KD\YDQF×O×ùD YH
EDO×No×O×ùD GD GD\DQPDNWDG×U 8]R UHWLPL LOH
LoNL UHWLFLOLùL VHNW|U GH JHOLüPLü LNHQ QIXVXQ
E\N ELU E|OP SURIHV\RQHO RODUDN WXUL]P LOH
LOJLOHQPHNWHGLU
°ˆ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ª2GDP×]GDQ+DEHUOHU©
Odamız Etik Komisyonu çalışması
4BZü
,POV
e[FM
TFLUzS
LVSVMVþMBSüOEB
TBZEBNMüúüO BSUUüSüMNBTü WF ZPMTV[MVúVO
zOMFONFTJJMFJMHJMJ&UJL,PNJTZPOVOVO(zSþ
ûMHJ 5f3.0#µVO HO WF TBZüMüZB[üTü
*PUNYH7LFDUHW%DNDQO×ù×Q×Qúo7LFDUHW*HQHO
0GUOù·QQ VRUXPOXOXùXQGDNL dDO×üPD *UXEX
WDUDI×QGDQ g]HO VHNW|U NXUXOXüODU×QGD VD\GDPO×ù×Q
DUWW×U×OPDV× YH \ROVX]OXùXQ |QOHQPHVL WHGELUOHULQH
LOLüNLQ LOJLGH EHOLUWLOHQ \D]×GD \HU DODQ KXVXVODU
KDNN×QGDNLJ|UüOHULPL]DüDù×GDVXQXOPXüWXU
%LOLQGLùL ]HUH <HQL 7UN 7LFDUHW .DQXQXQGD
üLUNHWOHUGH VD\GDPO×ù×Q DUWW×U×OPDV× YH \ROVX]OXùXQ
|QOHQPHVL
KXVXVXQGD
NDWN×GD
EXOXQDFDN
G]HQOHPHOHUH \HU YHULOPH\H oDO×ü×OP×üW×U $QFDN
DQ×ODQ EX NDQXQGD VRQUDGDQ \DS×ODQ GHùLüLNOLNOHU
EX NDWN×\× QLVSHWHQ D]DOWDFDN \|QGH ROPXüWXU %X
NDSVDPGDNL G]HQOHPHOHUGHQ |QHPOL RODQODU×QGDQ
ELU WDQHVL GH üLUNHWOHUGH ¶EDù×PV×] G×ü GHQHWLPLQ·
\DSW×U×OPDV× ]RUXQOXOXùXQD LOLüNLQ RODQ×G×U %X
GHQHWLPLQ EHNOHQHQ VRQXFX YHUHELOPHVL JHUoHNWHQ
EDù×PV×]O×N LONHVL oHUoHYHVLQGH \DS×ODELOPHVL LOH
GRùUXGDQ LOJLOLGLU %X EDù×PV×]O×ù×Q D]DPL |OoGH
VDùODQDELOPHVL EX QRNWDGD |QHP DU] HWPHNWHGLU
gWH \DQGDQ X\JXODPDGD EDù×PV×] GHQHWLPLQ
oDO×üPDODU×Q×Q Dù×UO×N PHUNH]LQLQ GDKD ]L\DGH
)LQDQVDO5DSRUODU×QGHQHWLPLLOH7UNL\H0XKDVHEH
6WDQGDUWODU×QD X\XP VDùODPD HQGLüHVL RODFDù×
PXKWHPHOGLU %X \DNODü×P LVH VD\GDPO×N YH
\ROVX]OXN \|QQGHQ EHNOHQHQ GHQHWLPLQ \HWHULQFH
\DS×ODPDPDV×QDVHEHEL\HWYHULOHFHNWLU
%Dù×PV×]G×üGHQHWoL\HGHQHWLPLoLQVXQXODFDN
)LQDQVDO 5DSRUODU GLùHU EHOJHOHU YH ELOJLOHU
üLUNHWOHULQ \|QHWLPOHULQFH KD]×UODQ×S VXQXODFDNW×U
ûLUNHW\|QHWLPOHULQLQYHNDGURODU×Q×QGXUXPXGLNNDWH
DO×QG×ù×QGD EX VXQXPODU×Q WDWPLQNkU ELU |OoGH
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
\DS×ODELOHFHN ROPDV× ELUoRN üLUNHW LoLQ ROGXNoD
üSKHOLGLU ûLUNHWOHULQ SHN D]×Q×Q ELU ¶úo 'HQHWLP YH
.RQWURO %LULPLQGHQ· KL]PHW DOG×ù× JHUoHùL GH J|]
|QQH DO×Q×UVD EX NRQXGD ELUoRN üLUNHWLQ |QHPOL
]RUOXNODUODNDUü×ODüDFDù×DQODü×OPDNWDG×U%X]RUOXùXQ
JLGHULOPHVL LoLQ üLUNHWOHUGH EDù×PV×] Lo GHQHWLP YH
NRQWURO KL]PHWLQLQ DO×QPDV×Q× WHüYLN HGLFL YH YH\D
]RUOD\×F×|QOHPOHUHGHLKWL\DoGX\XODELOHFHNWLU
g]HO VHNW|UGH KDQJL ÀLOOHULQ \ROVX]OXN VXoODU×
DUDV×QGD VD\×ODFDù×Q×Q NDSVDP×Q× .DPX RWRULWHOHUL
.DPX 6HNW|UQGHNL EX NRQXGDNL G]HQOHPHOHUL
HVDV DODUDN EHOLUOH\HELOLU <ROVX]OXN VXoODU× LoLQ
EL]LP FH]D NDQXQXPX]GD KXVXVL ELU G]HQOHPH
EXOXQPDPDNWDG×U $QFDN \ROVX]OXN WUOHULQH J|UH
FH]DL\DSW×U×PODU|QJ|UHQKNPOHU\HUDOPDNWDG×U
<ROVX]OXN g]HO VHNW|UGH GH .DPX VHNW|UQGH GH
KHPHQ KHPHQ EHQ]HU PDKL\HWWH ROPDNWDG×U YH
]DPDQ LoLQGH \HQL WUOHUL GH RUWD\D o×NPDNWDG×U
ûLUNHWOHULQ NHQGL EQ\HOHULQGH PH\GDQD JHOHQ
\ROVX]OXNODU× LOJLOL PHUFLOHUH ELOGLUPHOHULQLQ WHüYLN
HWPHNNRQXVXQGDLVHEXKXVXV]DWHQNHQGLOLùLQGHQ
LüOH\HQ ELU PHNDQL]PD NDUDNWHULQGH ROGXùXQGDQ
PHY]XDWWDD\U×ELUG]HQOHPH\HLKWL\DoROPDPDO×G×U
ûLUNHWOHUGH NDU GDù×W×P×Q×Q |UWO RODUDN
JHUoHNOHüWLULOPHVLQLQ QHGHQOHUL LVH EHOOLGLU $PDo
LODYH YH YHUJL \NQGHQ NDo×QPDNW×U %X KXVXVWD
YHUJLOHPHQLQ VDGHOHüWLULOPHVL ID\GD VDùOD\DELOLU
$\U×FD EX NRQXGD J|]GHQ X]DN WXWXOPDV× JHUHNHQ
KXVXV PXKDVHEHOHüWLULOPLü NDU×Q |UWO RODUDN
GDù×W×OPDV× \DQ×QGD ELU GH PXKDVHEHOHüWLULOPHPLü
ND\×W G×ü× JHOLUOHULQ SD\ODü×P×Q×Q ELU UHDOLWH
ROGXùXGXU .DPX VHNW|UQGH \ROVX]OXNOD PFDGHOH
PHY]XDW×NDSVDP×QGDG]HQOHQHQ¶0DOELOGLULPLQGH
EXOXQXOPDV× UüYHW YH \ROVX]OXNODUOD PFDGHOH
NDQXQX·EXKXVXVWD|UQHNDO×QDELOLU
0DOLGHQHWLPYHVXoJHOLUOHULQLQDNODQPDV×Q×Q
|QOHQPHVL \NPOONOHUL NRQXVXQGD 6HUEHVW
0XKDVHEHFL0DOL0üDYLUYH<HPLQOL0DOL0üDYLUOHULQ
\HWNLYHVRUXPOXOXNODU×Q×QDUWW×U×OPDV×KXVXVXQGDLVH
QHNDGDU\HWNLYHULOVHGHEXQXQPHVOHNPHQVXSODU×QD
ID]ODGDQ \NOHQHELOHFHN ELU VRUXPOXOXN RODUDN
GüQOPHVLGRùUXGHùLOGLUdQNEXNRQXD\U×ELU
X]PDQO×NDODQ×G×UIDUNO×ELUoDO×üPDGLVLSOLQLJHUHNWLULU
YHDNVLWDNGLUGHHVDVHQVRUXPOXOXNODU×ROGXNoDDù×U
RODQPHVOHNPHQVXSODU×Q×QDVOLPHVOHNLoDO×üPDODU×Q×
EHNOHQLOGLùL\DSPDODU×PPNQROPDNWDQo×NDELOLU
:..&SIBO0("/
û[NJS:..0EBTü&UJL,PNJTZPOV#BþLBOü
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
°…
7UNL\H&XPKXUL\HWL·QLQ\×OG|QPQNXWODPDNWDQ
7UNL
7UNL\
Q\×OG|
QooGX\X
N×YDQoGX\X\RUX]
(NLP&XPKXUL\HW%D\UDP×P×]NXWOXROVXQ
(NLP &X
\HW%D\UDP×P×]NX
\HW%D\UDP×P×]NXW
ú=0ú5<002
<g1(7ú0.858/8
ª2GDP×]GDQ+DEHUOHU©
Cumhuriyet Bayramı’nın 90. yılını kutladık
(NLP &XPKXUL\HW %D\UDP×·Q×Q
<×O×Q×J|UNHPOLELUüHNLOGH&XPKXUL\HW
0H\GDQ×·QGDNXWODG×N
(NLP SD]DUWHVL JQ
$WDWUN
$Q×W×·QD
oHOHQN
VXQPD
SURJUDP× NDSVDP×QGD 9DOLOLN WDUDI×QGDQ
G]HQOHQHQ W|UHQH ú]PLU <HPLQOL 0DOL
0üDYLUOHU 2GDV× <|QHWLP .XUXOX
%DüNDQ× 6D\×Q ûDGL d(7ú1 YH RGD
SHUVRQHOLPL]2GDP×]DG×QDNDW×OG×ODU
ú]PLU <HPLQOL 0DOL 0üDYLUOHU
2GDV× <|QHWLP .XUXOX %DüNDQ× ûDGL
d(7ú1
´&XPKXUL\HW
oDùGDüO×ù×Q
J|VWHUJHVLYHGHPRNUDVLQLQGD\DQDù×G×U
&XPKXUL\HW·LPL]LQ<×O×Q×NXWODPDNWDQ
N×YDQoGX\X\RUX]µGL\HEHOLUWWL
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
17
TÜRMOB
21. Olağan Genel Kurulu seçimleri yapıldı
(NLP WDULKLQGH
7UNL\H 6HUEHVW 0XKDVHEHFL
0DOL 0üDYLUOHU YH <HPLQOL 0DOL
0üDYLUOHU 2GDODU× %LUOLùLQLQ
7h502% 2ODùDQ *HQHO
.XUXO
7RSODQW×V×
$QNDUD
6KHUDWRQ2WHOLQGH\DS×OG×
*HQHO NXUXOD &+3 *HQHO
%DüNDQ× .HPDO .×O×oGDURùOX
0DOL\H%DNDQ<DUG×PF×V×$EGXOODK(UGHP&DQWLPXU
'HPRNUDWLN6RO3DUWL*HQHO%DüNDQ×0DVXP7UNHU
6D\×üWD\ %DüNDQ× 5HFDL $N\HO PLOOHWYHNLOOHUL
GHOHJHOHU2GDP×]<|QHWLP.XUXOX\HOHULPHVOHN
PHQVXSODU×YHGLùHULOJLOLOHUNDW×OG×
*HQHO NXUXOXQ DUG×QGDQ 3D]DU JQ \DS×ODQ
VHoLPOHUGH VDDW LWLEDUL\OH R\ YHUPH LüOHPL
WDPDPODQG×YHVD\×PDJHoLOGL
.D\×WO×GHOHJHQLQ·LQLQR\NXOODQG×ù×
JHQHO NXUXOGD PHYFXW EDüNDQ 1DLO 6DQO× JHoHUOL
R\ODU×Q ·LQL DODUDN \HQLGHQ *HQHO %DüNDQO×ùD
VHoLOGL
6DQO×WHüHNNUNRQXüPDV×QGDVHoLPHJLUHQ
LNLJUXEXQGDL\LKD]×UODQG×ù×Q×EHOLUWHUHN´6RQXoWD
PHVOHNND]DQP×üW×Ud×NDQWDEOREXQGDQVRQUD
ELQNLüLQLQ\|QHWLPLGLUµGHGL
1DLO 6DQO× 7h502%·XQ NDPX NXUXPX
QLWHOLùLQGH RODQ ELU PHVOHN NXUXOXüX ROGXùXQX
EHOLUWHUHN NDPXVDO J|UHYOHULQLQ GHYOHW YH WP
VHNW|UOHUDUDV×QGDL\LLüOH\HQELUN|SUROXüWXUPDNYH
VDùO×NO×ELUHNRQRPLQLQVUGUOPHVLQLGHVWHNOHPHN
ROGXùXQXLIDGHHWWL
°{
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
2ODùDQ *HQHO .XUXO·GD VHoLOHQ
<|QHWLP 'LVLSOLQ YH 'HQHWOHPH .XUXOX
\HOHUL NHQGL DUDODU×QGD WDULKLQGH \DS×ODQ WRSODQW× LOH J|UHY E|OP
\DSP×ü ROXS EWQ VHoLPOHU R\ELUOLùL LOH
VRQXoODQP×üW×U %XQD J|UH 7h502%
.XUXOODU×J|UHYGDù×O×P×DüDù×GDEHOLUWLOPLüWLU
Yönetim Kurulu
*HQHO%DüNDQ
1DLO6DQO×
*HQHO%DüNDQ<DUG×PF×V×hQDO$\G×Q
*HQHO6HNUHWHU
<FHO$NGHPLU
*HQHO6D\PDQ
hON6|QPH]
<|QHWLP.XUXOXh\HVL
2VPDQ$U×RùOX
<|QHWLP.XUXOXh\HVL
(UD\0HUFDQ
<|QHWLP.XUXOXh\HVL
5×IDW71DOEDQWRùOX
<|QHWLP.XUXOXh\HVL
$OL5×]D$NGRUD
<|QHWLP.XUXOXh\HVL
$EGXOD]L]8UDO
Disiplin Kurulu
%DüNDQ
%DüNDQ<DUG×PF×V×
6HNUHWHU
h\H
h\H
$OSHU.Xü
6OH\PDQ*HQo
ûNU.D\D
6HODKDWWLQûHQOLOHU
=HNL7XUDQ
Denetleme Kurulu
%DüNDQ
h\H
h\H
1D]×P$Q×O
0HKPHW(UHQ
6HEDKDWWLQ3DODE×\×N
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ª2GDP×]GDQ+DEHUOHU©
»RÖPORTAJLAR«
%FSHJNJ[JOHFmFOTBZáTáOEBCFMJSUUJßJNJ[HJCJCJSCJSJOEFOEFßFSMJLPOVLMBSáNá[
JMF 3zQPSUBK TBZGBNá[á IB[áSMBNBZB EFWBN FEJZPSV[ #V TBZáNá[EB EB EFßFSMJJTNJTBZGBMBSáNá[BNJTBGJSFUUJLbBMáãNBWF4PTZBM(WFOMJL#BLBOMáßá
.TUFãBSá4BZáO'BUJI"DBSWFà[NJSeSUM4FSNBZF5SBOTGFS'JZBUMBOEáSNBTá
WF :VSUEáãá ,B[BOmMBS (SVQ #BãLBOá 4BZáO /VSJ ,BSBLBã JMF EFSHJNJ[F z[FM
SzQPSUBKMBSáNá[áZBQUáL)FSJLJSzQPSUBKEBEBGBSLMáLPOVMBSEBmPLzOFNMJCJMHJMFS
FEJOEJL%FSHJNJ[FLBULáMBSáOEBOEPMBZáLFOEJMFSJOFUFãFLLSFEFSJ[
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
°¦
Çalışma ve Sosyal Güvenlik Bakanlığı Müsteşarı
Sayın Fatih
Acar ile röportaj
bBMüþNBWF4PTZBM(WFOMJL#BLBOMüúü.þUFþBSü4BZüO'BUJI"DBSJMF4BZüMüûþ4BúMüúüWF(WFOMJúJ
,BOVOVIBLLüOEBHzSþULûþ4BúMüúüWF(WFOMJúJ,BOVOVIBLLüOEBmPLzOFNMJWFEFúFSMJCJMHJMFS
FEJOEJúJNJ[4BZüO'BUJI"DBSµBSzQPSUBKüNü[BLBULüMBSüOEBOEPMBZüUFþFLLSFEFSJ[
ã'BUJI #FZ zODFMJLMF SzQPSUBKüNü[B WBLJU PHVOHNKDVWDO×NODU×Do×V×QGDQGHYDPHGHQVRUXQODU
BZüSEüúüOü[ JmJO UFþFLLS FEFSJ[ 3zQPSUBKüNü[B oDùGDüQRUPODUDVDKLSEX.DQXQXQKD]×UODQPDV×QGD
JþTBúMüúüWFHWFOMJúJJMFCBþMBNBLJTUFSJ[
YHo×NDU×OPDV×QGD|QHPOLELUHWNHQROPXüWXU$\U×FD
ûþ TBúMüúü WF HWFOMJúJ ZBTBTüOB OFEFO $YUXSD%LUOLùL8OXVODUDUDV×dDO×üPDgUJW$YUXSD
JIUJZBmEVZVMEV
6RV\DO ûDUW× JLEL XOXVODUDUDV× V|]OHüPHOHUGHQ YH
úON RODUDN VDùO×NO× YH
WDDKKWOHULPL]GHQ ND\QDNODQDQ
JYHQOL ELU oDO×üPD RUWDP×Q×Q
VRUXPOXOXNODU×P×]×Q
\DQ×QGD
ROXüWXUXOPDV×oDO×üPDKD\DW×Q×Q
$YUXSD %LUOLùL PNWHVHEDW×Q×Q
|QFHOLNOL üDUW× YH WP VRV\DO
X\XPODüW×U×OPDV× VUHFL GH
5LVNGHčHUOHQGLUPHVL
]RUXQOXOXčXWP
WDUDÁDU×Q RUWDN VRUXPOXOXùXGXU
.DQXQXQ \DVDODüPDV×QD LYPH
Lđ\HUOHULQH
%X VRUXPOXOXN ELOLQFL LoHULVLQGH
NDWP×üW×U
JHWLULOPLđWLU
ONHPL]LQ Lü KXNXNX DODQ×QGD
úü\HUOHULQGH Lü VDùO×ù× YH
\DNODü×NVHNVHQ\×OO×NELUELULNLPL
JYHQOLùL ú6* NRüXOODU×Q×Q
ROPDV×QDUDùPHQLüND]DODU×YH
L\LOHüWLULOPHVL
JYHQOLN
àñ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
Lđ\HULYH
oDOďđDQVD\ďOďĎđ6DčOďčďYH
*YHQOLčL.DQXQXNDSVDPďQD
JLUPHNWHGLU
ã&TLJ WF ZFOJ LBOVO BSBTüOEB OF HJCJ
GBSLMüMüLMBSWBS
(VNL PHY]XDW×Q NDSVDP×Q×Q VDGHFH úü
.DQXQX NDSVDP×QGDNL LüoLOHUOH V×Q×UO× ROGXùXQX
|QOH\LFL \DNODü×PGDQ ]L\DGH NXUDOF× ELU \DNODü×P×
HVDVDOG×ù×Q×YHSURIHV\RQHOLüVDùO×ù×YHJYHQOLùL
KL]PHWOHUL Do×V×QGDQ NoN LüOHWPHOHUL GLNNDWH
DOPDG×ù×Q×V|\OH\HELOLUL]
VD\×O× .DQXQOD VDGHFH EHOOL Lü\HUOHUL
YH LüoLOHU GHùLO V×Q×UO× LVWLVQDODU G×ü×QGD NDPX YH
|]HO VHNW|U D\×U×P× J|]HWPHNVL]LQ WP oDO×üDQODU
NDQXQ NDSVDPD DO×QP×üW×U %X .DQXQ NRUX\XFX
|QOH\LFL YH JHOLüWLULFL ELU \DNODü×P× HVDV DODUDN
KD]×UODQP×üW×U %X \DNODü×P×Q WHPHO DUDF×
RODQ ULVN GHùHUOHQGLUPHVL ]RUXQOXOXùX WP
Lü\HUOHULQH JHWLULOPLüWLU 5LVN GHùHUOHQGLUPHVL
LOH ELUOLNWH Lü ND]DV× YH\D PHVOHN KDVWDO×ù× RUWD\D
o×NW×NWDQVRQUDQHOHU\DS×ODELOHFHùLGHùLOLüND]DV×YH
PHVOHNKDVWDO×ù×Q×Q|QOHQPHVLLoLQDW×ODFDNDG×PODU
HVDV DO×QP×üW×U <HQL .DQXQ·OD WP Lü\HUOHULQLQ
DFLO GXUXPODUD NDUü× KD]×U ROPDV× LoLQ LON\DUG×P
\DQJ×QOD PFDGHOH DIHW WDKOL\H JLEL GXUXPODU LoLQ
|QFHGHQ DFLO GXUXP SODQODU× KD]×UODPDV× YH EX
SODQODUOD LOJLOL WP oDO×üDQODU×Q NDW×ODFDù× HùLWLPOHU
YHWDWELNDWODU×Q \DS×OPDV×|QJ|UOPüWU$\U×FDúü
VDùO×ù× YH JYHQOLùL LOH LOJLOL NRQXODUGD oDO×üDQODU×
WHPVLO HWPH\H \HWNLOL oDO×üDQ WHPVLOFLVL NDYUDP×
JHWLULOPLüWLU %X EDùODPGD oDO×üDQODU×Q Lü VDùO×ù×
YHJYHQOLùLNRQXVXQGDNLNDUDUDOPDIDDOL\HWOHULQH
NDW×OPDODU×Q×Q
VDùODQPDV×
DPDoODQP×üW×U
ã:FOJ LBOVO JþmJ WF
JþWFSFOCBúMBNüOEBLBmLJþJZJ
LBQTüZPS
\×O× 7HPPX] D\×
6*. LVWDWLVWLNOHULQH J|UH GDLPL
PHYVLPOLNNDPXLüoLoDO×üW×UDQ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
YH |]HO ROPDN ]HUH WRSODP
Lü\HUL YH oDO×üDQVD\×O×úü6DùO×ù×YH
*YHQOLùL .DQXQX NDSVDP×QD
JLUPHNWHGLU
» Röportaj«
NOWUQQROXüWXUXOPDV×kamu
VHNW|UGDKLOWPoDO×üDQODU×Q
YH Lü\HUOHULQLQ NDSVDQG×ù×
ELU Lü VDùO×ù× YH JYHQOLùL
PHY]XDW×Q×Q ROXüWXUXOPDV×
ONHPL] oDO×üPD KD\DW×Q×Q
önceliklerinden biriydiYHWP
WDUDÁDU×QJD\UHWOHUL\OHEXDODQGD
PVWDNLO ELU .DQXQ RODUDN
WDULKLQGH \UUOùH
JLUPLüWLU
ãbBMüþUüSüMBOLJþJTBZüTüOB
CBLüMNBLTü[üO
VZHVMBNB
[PSVOMVMVúV
HFUJSJMNFTJOJO
PMVNTV[
TPOVmMBS
EPúVSBCJMFDFúJOJEþOZPSNVTVOV[
%LODNLV
ROXPOX
VRQXoODU×
ROGXùXQX
GüQ\RUXP 0HYFXW VD\×O× úü .DQXQXQXQ
NDSVDP× LüYHUHQOHU LOH ELU Lü V|]OHüPHVLQH
GD\DQDUDN oDO×üW×U×ODQ LüoLOHUOH V×Q×UO× ROGXùXQGDQ
ONHPL]GHNL oDO×üDQODU×Q |QHPOL ELU N×VP×
EX .DQXQXQ NDSVDP× G×ü×QGD NDOPDNWD\G×
dDO×üDQODU×Q ELU N×VP×Q×Q Lü VDùO×ù× YH JYHQOLùL
LOH LOJLOL KL]PHWOHUGHQ \DUDUODQDPDPDV× LVH LNLOL
ELU \DS×Q×Q RUWD\D o×NPDV×QD QHGHQ ROPDNWD\G×
2QD\ODQDQ XOXVODUDUDV× V|]OHüPHOHU YH $%·QLQ Lü
VDùO×ù× YH JYHQOLùL PHY]XDW× EWQ oDO×üDQODU×Q
PHVOHNL VDùO×N YH JYHQOLNOHULQLQ NRUXQPDV×Q×
|QJ|UPHNWHGLU
<×OODUG×U XOXVODUDUDV× YH XOXVDO G]H\GH
\UWOHQ oDO×üPDODUD UDùPHQ Lü VDùO×ù× YH
JYHQOLùL NRQXVXQGD QH \D]×N NL LVWHQHQ G]H\H
JHOLQHPHPLüWLUhONHPL]GHNLLüND]DV×VD\×V×JHOLüPLü
ONHOHUGHNLVD\×Q×QROGXNoD]HULQGHGLUÖzellikle 1
LODoDO×üDQ×RODQLü\HUOHULWPLü\HUOHULLoLQGH
·OLNN×VP×ROXüWXUPDNWDG×UYHLüND]DODU×Q×Q
|QHPOL ELU N×VP× EX E\NONWHNL Lü\HUOHULQGH
PH\GDQDJHOPHNWHGLU
ã,mL WF PSUB zMmFLMJ JþMFUNFMFS ,0#û
JmJOHFUJSJMFOLPMBZMüLMBSNFWDVUNV
'DKD|QFHLüVDùO×ù×YHJYHQOLùLSURIHV\RQHOL
oDO×üW×UPD]RUXQOXOXùXROPD\DQNoNLüOHWPHOHULQ
.DQXQ KNPOHULQH DGDSWH RODELOPHOHUL LoLQ Lü
VDùO×ù× YH JYHQOLùL KL]PHWOHUL LOH LOJLOL PDGGHOHUGH
NDGHPHOLELUJHoLüVUHFL|QJ|UOPüWU
$\U×FD
NDPX
KDULo
·GDQD]oDO×üDQ×EXOXQDQoRN
WHKOLNHOLYHWHKOLNHOLV×Q×IWD\HU
.DQXQGD\HUDODQLGDULSDUD
DODQ Lü\HUOHULQH Lü VDùO×ù× YH
FH]DODUďQďQWHPHODPDFď
JYHQOLùL KL]PHWOHULQLQ \HULQH
JHWLULOPHVLQGH
%DNDQO×ù×Q
LđYHUHQOHULQ|QOHPDOPDVďQď
PDGGL GHVWHN VDùODPDV× GD
WHđYLNHWPHNWLU
.DQXQGD\HUDOP×üW×U
.DQXQXQ
JHWLUGLùL
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
à°
ú6* NRQXVXQGD \NPOONOHULQL WDP
\HULQHJHWLUHQLüYHUHQOHULQGHHNRQRPLN
UHNDEHW HGHELOLUOLN Do×V×QGDQ NRUXQPDV×
VDùODQP×üW×U
\NPOONOHUGHQ |QOH\LFL \DNODü×P×Q WHPHO
DUDF× RODQ ULVN GHùHUOHQGLUPHVL \NPOOùQQ
LüYHUHQWDUDI×QGDQ\DS×OPDV×Q×VDùODPDNYHVUHFL
NROD\ODüW×UPDN DPDF×\OD |UQHN QLWHOLùLQGH NRQWURO
OLVWHOHUL %DNDQO×ù×P×] LQWHUQHW VD\IDV×QGD ZZZ
LVJJPJRYWU\D\×PODQPDNWDG×U
úüVDùO×ù×YHJYHQOLùLNRQXVXQGDNLEXN|NO
GHùLüLPLQ EXJQGHQ \DU×QD Lü\HUOHULPL]H YH ND]D
LVWDWLVWLNOHULPL]H\DQV×PDV×Q×EHNOHPHPL]PPNQ
ROPDPDNOD ELUOLNWH %DNDQO×ù×P×] EDüWD PLNUR
|OoHNOL LüOHWPHOHUGH .DQXQXQ HWNLQ ELU ELoLPGH
X\JXODQPDV×Q×NROD\ODüW×UPDN]HUHPPNQRODQ
WP DUDoODUGDQ \DUDUODQPD\D YH EXQODUOD LOJLOL
JHUHNOLDOW\DS×\×KD]×UODPD\DNDUDUO×G×U
ã&TLJVZHVMBNBMBSJMFEFúFSMFOEJSJMEJúJOEF
DF[BJZBQUüSüNMBSüOLBUTBZüMBSüOFzMmEFEFúJþUJ
úü VDùO×ù× YH JYHQOLùL NRQXVXQGD GHYOHWLQ
\DSW×U×P X\JXODPD \HWNLVLQGHQ YD]JHoPHVL WP
GQ\DGD ROGXùX JLEL ONHPL]GH GH PPNQ
J|UOPHPHNWHGLU%XVHEHSOHVD\×O×úü6DùO×ù×
YH *YHQOLùL .DQXQXQGD Lü VDùO×ù× YH JYHQOLùL
LOH LOJLOL KNPOHUH D\N×U×O×N KDOLQGH X\JXODQDFDN
LGDUL SDUD FH]DODU× EHOLUOHQPHNWHGLU %X FH]DODU
EHOLUOHQLUNHQ LKODOLQ oDO×üDQODUD HWNLVL GLNNDWH
DO×QPD\DoDO×ü×OP×üW×U
'DKD |QFHNL GXUXPGD |QOHP DOPDN \HULQH
FH]D |GHPH\L WHUFLK HGHQ LüYHUHQOHULQ EX \DQO×ü
WXWXPODU×Q× RUWDGDQ NDOG×UDUDN |QOHP DOPD
NRQXVXQGD WHüYLN HGLFL ELU \DS×Q×Q JHWLULOPHVL
DPDoODQP×üW×U Kanunda yer alan idari para
FH]DODU×Q×Q WHPHO DPDF× LüYHUHQOHULQ |QOHP
DOPDV×Q×Q WHüYLN HWPHNWLU %XQXQ \DQ×QGD
àà
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
ã,BOVOEB zOHzSMFO ZLTFL JEBSJ
QBSB DF[BMBSüOüO mBMüþNB IBZBUüOEB
TPSVOMBSB
OFEFO
PMBCJMFDFúJOJ
EþOZPS NVTVOV[ $F[BMBSMB JMHJMJ
UFGUJþZBLMBþüNüOü[OFEJS
%LOGLùLQL] JLEL Lü ND]DODU× YH PHVOHN
KDVWDO×ù× VD\×V× ONHOHULQ Lü VDùO×ù× YH
JYHQOLùL
NRQXVXQGD
JHOLüPLüOLNOHULQL
J|VWHUHQHQ|QHPOLJ|VWHUJHGLU%XLWLEDUOD
FH]DL \DSW×U×PODUGDQ |QFH Lü ND]DODU× YH
PHVOHNKDVWDO×NODU×Q×QQHGHQROGXùXPDQHYL
ND\×SODUYHoRN|QHPOLER\XWODUDXODüDELOHQ
PDGGLND\×SODUDGDGLNNDWHWPHPL]JHUHNLU
'Q\DGDKHU\×O\DNODü×NPLO\RQoDO×üDQLü
ND]DODU× YH PHVOHN KDVWDO×NODU× QHGHQL\OH KD\DW×Q×
ND\EHWPHNWHYH,/2WDUDI×QGDQ\DS×ODQWDKPLQOHUH
J|UH EX ND\×SODU ONHOHULQ *60+·ODU×QGD \DNODü×N
\]GH ²· DUDV×QGD GHùLüHQ PDGGL ND\×SODUD
QHGHQ ROPDNWDG×U %X EDùODPGD |QOHPHQLQ
WD]PLQ HWPHNWHQ KHU ]DPDQ GDKD XFX] ROGXùX
XQXWXOPDPDO×G×U $\U×FD %DNDQO×ù×P×] GHQHWLP
ELULPL GH WHSNLVHO WHIWLüWHQ ]L\DGH |QOH\LFL
GHQHWLPOHUH \DQL Lü\HUOHULQGH Lü ND]DV× YH
PHVOHN KDVWDO×ù× ROPDGDQ JHUHNOL WHGELUOHULQ
DO×QPDV×Q× VDùODPD\D \|QHOLN GHQHWLPOHUH YH
Lü\HUOHULQGHUHKEHUOLùHDù×UO×NYHUPHNWHGLU
'LùHU \DQGDQ ONHPL]GH VDGHFH oDO×üPD
\DüDP× LoLQ GHùLO GLùHU DODQODUGD GD ELU JYHQOLN
NOWU HNVLNOLùLQGHQ EDKVHWPHPL] PPNQGU YH
]HULQGH DV×O GXUPDP×] JHUHNHQ VRUXQ GD EXGXU
úüYHUHQOHULPL] Lü VDùO×ù× YH JYHQOLùLQH \DS×ODFDN
\DW×U×P×Q JHWLUHFHùL PDOL \NWHQ ]L\DGH Lü\HULQGH
DO×QDQKHU|QOHPLQJHWLUHFHùLDUW×GHùHUOHUDo×V×QGDQ
ROD\DEDNW×NODU×QGDoDO×üDQODU×P×]LVHNHQGLVDùO×N
YH JYHQOLNOHULQL HQ L\L NHQGLOHULQLQ NRUX\DELOHFHùL
ELOLQFLQH XODüW×NODU×QGD EX NRQXODU×Q KLoELULQL
NRQXüPD\D JHUHN NDOPD\DFDù×QD LQDQ×\RUXP
%DNDQO×ù×P×] EX NOWUQ ROXüWXUXODELOPHVL LoLQ
VHPLQHUOHU LüELUOLNOHUL XOXVDO YH XOXVODUDUDV×
SURMHOHU SD\GDüODUD \|QHOLN ELOJLOHQGLUPH YH
HùLWLP oDO×üPDODU× JLEL ELUoRN IDDOL\HW \UWPHNWH
YH EX oDO×üPDODUD LOJLOL WP WDUDÁDU×Q NDW×O×P×QD
|]HQ J|VWHUPHNWHGLU gUQHùLQ EHQLPGH ED]×ODU×QD
EL]]DW NDW×OPDN VXUHWL\OH GHVWHNOHGLùLP LOGH
úü 6DùO×ù× YH *YHQOLùL .DQXQXQXQ WDQ×W×P×
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Röportaj«
LWLEDUOD LüYHUHQLQ Lü\HULQGHNL Lü VDùO×ù× YH
JYHQOLùLQH LOLüNLQ GLùHU \NPOONOHULQGH
KHUKDQJLELUHUWHOHPHV|]NRQXVXGHùLOGLU
$\U×FDD]WHKOLNHOLV×Q×IWD\HUDODQPLNUR|OoHNOL
LüOHWPHOHUGHLüVDùO×ù×YHJYHQOLùLNRQXVXQX]DDID
XùUDWPDGDQPHY]XDW×QX\JXODQPDV×Q×NROD\ODüW×U×F×
EDüNDWHGELUOHU]HULQGHGHoDO×üPDODU×P×]GHYDP
HWPHNWHGLU
ãbPL UFIMJLFMJ PMBSBL TüOüGMBOEüSüMBO
JþMFUNFMFS IBOHJMFSJEJS #V JþMFUNFMFS JmJO
ã,BOVOVO FSUFMFONFTJ Tz[ LPOVTV NV HFUJSJMFOZBQUüSüNMBSOFMFSEJS
úü\HULWHKOLNHV×Q×ÁDU×WDULKOLYH
#VLPOVEBCJSmBMüþNBOü[WBSNü
%X .DQXQ JHUHN NDSVDP× JHUHNVH JHWLUGLùL VD\×O× 6RV\DO 6LJRUWDODU YH *HQHO 6DùO×N 6LJRUWDV×
|QOH\LFL \DNODü×P LOH oRN |QHPOL ELU GHùLüLPL .DQXQXQXQ QF PDGGHVLQH J|UH EHOLUOHQHQ
JHWLUPLüWLU YH Lü VDùO×ù× YH JYHQOLùL NRQXVXQGD N×VDYDGHOLVLJRUWDNROODU×SULPWDULIHVLYHLü\HULQGH
|QHPOLELUG|QPQRNWDV×G×U%XQHGHQOHX\JXODPDGD HVDV \DS×ODQ LüH J|UH WDULKOL YH V×N×QW×ODU RODELOPHNWHGLU YH %DNDQO×ù×P×] NRQX LOH VD\×O× 5HVPL *D]HWHGH \D\×PODQDUDN \UUOùH
JLUHQúü6DùO×ù×YH*YHQOLùLQHúOLüNLQúü\HUL7HKOLNH
LOJLOLWPJHULELOGLULPOHULGHùHUOHQGLUPHNWHGLU
6×Q×ÁDU× 7HEOLùLQGHQ WHVSLW
1LWHNLP
ONHPL]GH
HGLOLU úü\HULQLQ 6*.·\D ND\×WO×
(\OO D\× LWLEDUL\OH WHKOLNHOL YH
VLFLO QXPDUDV×QGDNL YH
oRN WHKOLNHOL V×Q×IWD \HU DODQ
hONHPL]GH(\OOD\ďLWLEDUL\OH
NDUDNWHUOHULQLQ 7HEOLùGHNL
Lü\HUL VD\×V× \DNODü×N ELQ
WHKOLNHOLYHoRNWHKOLNHOLVďQďIWD\HU
NDUü×O×ù×QD EDN×ODUDN WHKOLNHOL
FLYDU×QGDG×U g]HOOLNOH PDGHQ
DODQLđ\HULVD\ďVď\DNODđďNELQ
V×Q×ÁDU×EHOLUOHQLUgUQHùLQ
LQüDDWPHWDONLP\DSHWURNLP\D
FLYDUďQGDGďU
NRGXQXQDOW×QGD\HUDODQVDQD\L
JLEL UHWLPH G|QN Lü\HUOHULQLQ
JD]ODU× LPDODW×Q×Q \DS×OG×ù×
ELUoRùXQXQ oRN WHKOLNHOL V×Q×IWD
Lü\HUOHUL oRN WHKOLNHOL V×Q×IWD \HU
\HU DOPDV× YH EX Lü\HUOHULQGH
DOPDNWDG×U
$YH%V×Q×I×EHOJH\HVDKLSLü
$VO×QGD
Lü
VDùO×ù×
YH JYHQOLùL Do×V×QGDQ
JYHQOLùL X]PDQ× J|UHYOHQGLUPH \NPOOùQQ
HQ N×VD VUHGH \HULQH JHWLULOPHVLQLQ PHYFXW |QOHP DOPDG×ù×Q×] KHU Lü WHKOLNHOL KDOH JHOHELOLU
$ YH % V×Q×I× EHOJH VDKLEL X]PDQ VD\×V× LOH gUQHùLQ NLP\D LQüDDW PDGHQ JLEL VHNW|UOHU
NDUü×ODQDPD\DFDù×J|UOPüWU%XQHGHQOHJHUHNOL SRWDQVL\HO WHKOLNH ND\QDNODU× GLNNDWH DO×QG×ù×QGD
LüVDùO×ù×YHJYHQOLùLKL]PHWOHULQLQXODü×ODELOLUOLùLQLQ oRN WHKOLNHOL V×Q×IWDG×U *HUHNOL |QOHPOHUL DODUDN EX
\D\J×QODüW×U×OPDV×
DU]
WDOHS
GHQJHVLQLQ WHKOLNH ND\QDNODU×Q× RUWDGDQ NDOG×UDELOLU YH JYHQOL
ROXüWXUXOPDV× UHNDEHW YH LVWLKGDP× ROXPVX] ELU oDO×üPD RUWDP× ROXüWXUDELOLUVLQL] %X QHGHQOH
HWNLOH\HFHNXQVXUODU×RUWDGDQNDOG×U×OPDV×DPDF×\OD WHKOLNHV×Q×I×QDEDN×OPDNV×]×QWPLü\HULLoLQJHWLULOHQ
.DQXQXQYHQFLPDGGHOHULQLQX\JXODQPDV×QGD \DSW×U×PODUD\Q×G×U
JHUoHNOHüWLULOPLüWLU
HUWHOHPH LKWL\DF× KDV×O ROPXüWXU %X GHùLüLNOLNOH
Lü JYHQOLùL X]PDQ× Lü\HUL KHNLPL YH VDùO×N
SHUVRQHOL oDO×üW×UPD \NPOOù NDPX
NXUXPODU×LOH·GHQD]oDO×üDQ×RODQYHD]WHKOLNHOL
V×Q×IWD \HU DODQ Lü\HUOHUL LoLQ WDULKLQH
·GHQD]oDO×üDQ×RODQWHKOLNHOLYHoRNWHKOLNHOL
V×Q×IWD\HUDODQLü\HUOHULLoLQLVHWDULKLQH
HUWHOHQPLüWLU$QFDNELUKXVXVXQDOW×Q×|]HOOLNOH
oL]PHNLVWL\RUXP'HùLüLNOLNLOH.DQXQXQVDGHFH
PDGGHVLQH LOLüNLQ Lü\HUOHULQLQ Lü JYHQOLùL
X]PDQ× Lü\HUL KHNLPL YH VDùO×N SHUVRQHOL
oDO×üW×UPD \NPOOù HUWHOHQPHNWHGLU %X
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ã0SHBOJ[F
TBOBZJ
CzMHFMFSJOEF
VZHVMBNBMBSGBSLMüMüLHzTUFSJZPSNV
VD\×O× úü 6DùO×ù× YH *YHQOLùL .DQXQX
NHQGL QDP YH KHVDE×QD oDO×üDQODU KDULo ROPDN
]HUH ONHPL]GHNL EWQ oDO×üDQODU× YH Lü\HUOHULQL
NDSVDPDNWDG×U
.DQXQXQ
X\JXODQPDV×QGD
RUJDQL]H VDQD\L E|OJHOHUL LoLQ KHUKDQJL ELU IDUNO×O×N
EXOXQPDPDNOD EHUDEHU ELUGHQ ID]OD Lü\HULQLQ
EXOXQGXùX VDQD\L E|OJHOHULQGH Lü VDùO×ù× YH
JYHQOLùL\|QQGHQGLùHULü\HUOHULQLHWNLOH\HELOHFHN
WHKOLNHOHULQ GH J|] |QQGH EXOXQGXUXOPDV×
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
àÛ
KXVXVXQD .DQXQXQ QF PDGGHVLQGH \HU
YHULOPLüWLU%XPDGGH|]HOOLNOHELUGHQID]ODLü\HULQLQ
EXOXQGXùXLüPHUNH]OHULLüKDQODU×VDQD\LE|OJHOHUL
YH\D VLWHOHUL JLEL \HUOHUGH RODELOHFHN KHUKDQJL ELU
ND]DQ×Q GRPLQR HWNLVL J|VWHUHUHN GLùHU Lü\HUOHULQL
GH HWNLOHPHPHVL LoLQ EX Lü\HUOHUL DUDV×QGD JHUHNOL
RODQ NRRUGLQDV\RQXQ VDùODQPDV× Do×V×QGDQ
ROGXNoD|QHPOLGLU
LüYHUHQOHU EX \NPOONOHULQ KHU ELUL LoLQ D\U×
D\U× 7/ YH EX GXUXPODU× 6RV\DO *YHQOLN
.XUXPXQD ELOGLUPHPHOHUL GXUXPXQGD LVH 7/ FH]D LOH NDUü× NDUü×\D NDODFDNODUG×U 6RV\DO
*YHQOLN .XUXPXQD PHVOHN KDVWDO×ù× YH\D Lü
ND]DV× ELOGLULP \NPOOùQ \HULQH JHWLUPH\HQ
VDùO×NKL]PHWLVXQXFXODU×YH\D\HWNLOHQGLULOHQVDùO×N
KL]PHWLVXQXFXODU×QDLVH7/LGDULSDUDFH]DV×
YHULOHFHNWLU
ãbBMüþBOMBSüO
CBþüOB
HFMFDFL
'LùHU \DQGDQ oDO×üDQODU Do×V×QGDQ KD\DWL
PMVNTV[MVLMBSEBVZHVMBOBODF[BJZBQUüSüNMBSEB WHKOLNH ROXüWXUDQ ELU KXVXVXQ WHVSLWL KDOLQGH
OFHJCJEFúJþJLMJLMFSPMEV
LüLQ GXUGXUXODFDù× KNPH EDùODQP×üW×U úüL
VD\×O× úü 6DùO×ù×
GXUGXUPD NDUDU× Lü\HULQLQ ELU
YH
*YHQOLùL
.DQXQXQD
E|OPQ
YH\D
WDPDP×Q×
'LčHU\DQGDQoDOďđDQODU
J|UH Lü ND]DODU× ND]DGDQ
NDSVD\DELOPHNWHGLU ûSKHVL]
DoďVďQGDQKD\DWLWHKOLNH
VRQUDNL PHVOHN KDVWDO×NODU×
ED]× GXUXPODUGD Lü\HUOHULQGH
ROXđWXUDQELUKXVXVXQWHVSLWL
LVH |ùUHQLOGLNWHQ VRQUDNL o Lü
WHVSLW HGLOHQ QRNVDQO×NODU×Q
KDOLQGHLđLQGXUGXUXODFDčď
JQ LoLQGH LüYHUHQ WDUDI×QGDQ
|QHPL WHGELUOHULQ DFLOL\HWL YH\D
KNPHEDčODQPďđWďU
6RV\DO *YHQOLN .XUXPX·QD
|QOHP DOPDPDNWD GLUHQHQ
ELOGLULOPHOLGLU 6DùO×N NXUXOXüODU×
LüYHUHQOHULQ EX GDYUDQ×ü× VRQ
WDUDI×QGDQ NHQGLOHULQH LQWLNDO
oDUH RODUDN GDKD Dù×U \DSW×U×P
HGHQ Lü ND]DODU×Q× \HWNLOHQGLULOHQ VDùO×N KL]PHWL X\JXODQPDV×Q×]RUXQOXKDOHJHWLUPHNWHGLU
VXQXFXODU×LVHWDQ×NR\GXNODU×PHVOHNKDVWDO×NODU×Q×
HQ JHo JQ LoLQGH 6*.·\D ELOGLUHFHNOHUGLU úü
ã#VBMBOEBV[NBOMüLZBQNBLJTUFZFOMFSOBTüM
ND]DV×YHPHVOHNKDVWDO×NODU×Q×QND\G×Q×WXWPD\DQ CJSTSFmUFOHFmJZPSWFLJNMFSV[NBOPMBCJMJZPS
àˆ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ã'BUJI #FZ EFSHJNJ[F LBULüMBSüOü[EBO
EPMBZü UFþFLLS FEFS CBþBSüMBSüOü[üO EFWBNüOü
EJMFSJ[
%HQGHVL]OHUHWHüHNNUHGHUoDO×üPDODU×Q×]GD
EDüDU×ODUGLOHULP
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
FATİH ACAR KİMDİR?
» Röportaj«
VD\×O× úü 6DùO×ù× YH *YHQOLùL .DQXQX
JHUHùLQFHPKHQGLVPLPDUYH\DWHNQLNHOHPDQODU
Lü JYHQOLùL X]PDQ× RODELOPHNWHGLU 7HNQLN HOHPDQ
WDQ×P× GD WHNQLN |ùUHWPHQ À]LNoL NLP\DJHU YH
EL\RORJ XQYDQ×QD VDKLS RODQODU LOH QLYHUVLWHOHULQ
Lü VDùO×ù× YH JYHQOLùL SURJUDP× PH]XQODU×Q×
NDSVDPDNWDG×U
%DKVL JHoHQ |]HOOLNOHUH VDKLS NLüLQLQ HùLWLP
SURJUDP×QD NDW×OPDV× YH G]HQOL RODUDN \DS×ODQ
&V×Q×I×LüJYHQOLùL8]PDQO×ù×6×QDY×QGDEDüDU×O×
ROPDV× GXUXPXQGD NLüL\H %DNDQO×NoD & 6×Q×I× úü
*YHQOLùL 8]PDQO×ù× %HOJHVL G]HQOHQPHNWHGLU
%X EHOJH\L DODQ Lü JYHQOLùL X]PDQ× D] WHKOLNHOL
LüOHWPHOHUGHJ|UHY\DSDELOPHNWHGLU
.LüLQLQ WHKOLNHOL V×Q×IWD \HU DODQ LüOHWPHOHUGH
J|UHY \DSPDV× LoLQ % V×Q×I× VHUWLÀND\D VDKLS
ROPDV× oRN WHKOLNHOL V×Q×IWD \HU DODQ LüOHWPHOHUGH
J|UHY\DSPDV×LoLQ$V×Q×I×VHUWLÀND\DVDKLSROPDV×
JHUHNPHNWHGLUúüJYHQOLùLX]PDQ×Q×QGDKDVRQUDNL
VUHoWH%V×Q×I×VHUWLÀND\DVDKLSRODELOPHVLLoLQ&
V×Q×I×LüJYHQOLùLX]PDQ×RODUDN\×OJ|UHY\DSPDV×
%V×Q×I×X]PDQO×NHùLWLPLQHNDW×OPDV×YH%V×Q×I×
Lü JYHQOLùL X]PDQO×ù× V×QDY×QGD EDüDU×O× ROPDV×
JHUHNPHNWHGLU $\Q× üHNLOGH $ V×Q×I× VHUWLÀND\D
VDKLS RODELOPHVL LoLQ % V×Q×I× Lü JYHQOLùL X]PDQ×
RODUDNG|UW\×OJ|UHY\DSPDV×HùLWLPHNDW×OPDV×YH
V×QDYGDEDüDU×O×ROPDV×JHUHNPHNWHGLU
%XQXQOD ELUOLNWH WHKOLNHOL YH oRN WHKOLNHOL
V×Q×IWD \HU DODQ Lü\HUL VD\×V× GLNNDWH DO×QG×ù×QGD
EX Lü\HUOHULQGH $ YH % V×Q×I× EHOJH\H VDKLS Lü
JYHQOLùL X]PDQ× J|UHYOHQGLUPH \NPOOùQQ
PHYFXW$YH%V×Q×I×EHOJHVDKLELX]PDQVD\×V×
LOH NDUü×ODQDPD\DFDù× J|UOPüWU %X QHGHQOH
WDULKLQGHQ LWLEDUHQ ELU \×O LoLQGH
NXOODQ×OPDN üDUW×\OD & V×Q×I× Lü JYHQOLùL X]PDQ×
VHUWLÀNDV×QDVDKLSRODQODUGDQEDüYXUGXNODU×WDULKWH
DGODU×QD JQ SULP |GHQHQOHU % V×Q×I× Lü
JYHQOLùLX]PDQO×ù×EHOJHV×QDY×QDJQSULP
|GHQHQOHULVH$V×Q×I×LüJYHQOLùLX]PDQO×ù×EHOJH
V×QDY×QD%V×Q×I×LüJYHQOLùLX]PDQO×ù×EHOJHVLQH
VDKLS RODQODUGDQ EDüYXUGXNODU× WDULKWH DGODU×QD
JQ SULP |GHQHQOHU $ V×Q×I× Lü JYHQOLùL
X]PDQO×ù× EHOJH V×QDY×QD HQ ID]OD LNL GHID JLUPH
KDNN×WDQ×QP×üW×U
0DUW ·GD 6DPVXQ·XQ /DGLN
LOoHVLQGH GRùGX úONRNXO RUWDRNXO YH OLVH\L
PHPOHNHWLQGHRNXGX'RNX](\OOhQLYHUVLWHVL
úNWLVDGL YH úGDUL %LOLPOHU )DNOWHVL 0DOL\H
%|OPQGH /LVDQV 8OXGDù hQLYHUVLWHVL
6RV\DO%LOLPOHU(QVWLWV0DOL+XNXN$QD%LOLP
'DO×QGD<NVHNOLVDQVHùLWLPLQLWDPDPODG×
\×O×QGD 0DOL\H %DNDQO×ù× 6WDM\HU
*HOLUOHU .RQWURO|U V×QDY×Q× ND]DQDUDN
úVWDQEXO *UXS %DüNDQO×ù×QD DWDQP×üW×U \×O×QGD <HWNLOL 6WDM\HU *HOLUOHU .RQWURO|U
\×O×QGD *HOLUOHU .RQWURO|U YH \×O×QGD LVH *HOLUOHU %DüNRQWURO|U ROPXüWXU
*HOLUOHU .RQWURO|UOHUL 'HUQHùL·QLQ \D\×Q
RUJDQ× RODQ 9HUJL 6RUXQODU× 'HUJLVL·QLQ
*HQHO <D\×Q <|QHWPHQOLùLQL \DSP×üW×U \×O×QGD GRNX] D\ VUH LOH úQJLOWHUH·GH YHUJL
NRQXVXQGDLQFHOHPHYHDUDüW×UPDODU\DSPDN
]HUH \XUWG×ü×QGD J|UHYOHQGLULOPLüWLU \×O×QGD%XUVD'HIWHUGDU×\×O×QGD$GDQD
'HIWHUGDU×YH\×OODU×DUDV×QGD$GDQD
NXUXFX 9HUJL 'DLUHVL %DüNDQO×ù× J|UHYOHULQGH
EXOXQPXüWXU \×O×QGD 6RV\DO *YHQOLN
.XUXPX %DüNDQO×ù× %DüNDQ <DUG×PF×V× YH
<|QHWLP .XUXOX h\HVL RODUDN DWDQP×üW×U
\×OODU× DUDV×QGD 6RV\DO *YHQOLN
.XUXPX %DüNDQ 9HNLOOLùL ² \×OODU×
DUDV×QGD6RV\DO*YHQOLN.XUXPX%DüNDQO×ù×
J|UHYLQL \UWPüWU WDULKLQGH
dDO×üPD YH 6RV\DO *YHQOLN %DNDQO×ù×
0VWHüDUO×ù×QD DWDQP×üW×U 3HWURO PHY]XDW×
YH PXKDVHEHVL LOH DQRQLP üLUNHWOHUGH NDU
GDù×W×P×Q×Q YHUJLOHQGLULOPHVL NRQXOX LNL D\U×
WH]oDO×üPDV×$GDQD9HUJL'DLUHVL%DüNDQO×ù×
NDOLWH JHOLüWLUPH HNLELQFH KD]×UODQDQ WRSODP
NDOLWH\|QHWLPLQHEDN×üNRQXOXNLWDSLOHYHUJLYH
HNRQRPLNRQXVXQGDoRNVD\×GD\D\×PODQP×ü
PDNDOHVL EXOXQPDNWDG×U (YOL YH o oRFXN
VDKLELROXSúQJLOL]FHELOPHNWHGLU
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
à…
Maliye Bakanlığı Vergi Denetim Kurulu
İzmir Transfer Fiyatlandırması ve Yurtdışı Kazançlar Grup
Başkanı “Nuri
Karakaş” ile röportaj
û[NJS5SBOTGFS'JZBUMBOEüSNBTüWF:VSUEüþü,B[BOmMBS(SVQ#BþLBOü²/VSJ,BSBLBþ³JMF²5SBOTGFS'JZBUMBOEüSNBTü
(SVCVOVO 7FSHJ %FOFUJN ,VSVMV JmFSJTJOEFLJ ZFSJ WF PSHBOJ[BTZPOV WFSHJ JODFMFNFMFSJOF ZBLMBþüNü ² WF
EJúFS CJSmPL LPOVEB LBQTBNMü CJS TzZMFþJ HFSmFLMFþUJSEJL .FTMFL NFOTVQMBSüNü[ CBþUB PMNBL [FSF WFSHJ
WFEFOFUJNLPOVTVOBJMHJEVZBOCJSmPLLJþJBEüOBzOFNMJCJMHJMFSJmFSFOCVTzZMFþJJmJO4BZüO/VSJ,BSBLBþµB
UFþFLLSFEJZPSV[
ã/VSJ #FZ 5SBOTGFS 'JZBUMBOEüSNBTü
(SVCV PMBSBL 7FSHJ %FOFUJN ,VSVMV JmFSJTJOEF
NFWDVU EJúFS HSVQMBS JMF PSHBOJ[BTZPO PMBSBL
JMJþLJOJ[ OFEJS HSVCVOV[ UBN PMBSBL CV ZFOJ
ZBQü JmFSJTJOEF OFSFZF PUVSVZPS ZBOJ CJS
GBSLMüMüLWBSNüEJúFSHSVQMBSEBOWBSJTFLüTBDB
BmüLMBZBCJMJSTFOJ[TFWJOJSJN
7DWELNv PHPQXQL\HWOH Do×NODPD\D oDO×üD\×P
$PD L]LQ YHULUVHQL] EHQ EX YHVLOH\OH \HS\HQL S×U×O
S×U×O ELU GHUJL KD]×UODP×üV×Q×] *HUHN LoHULN JHUHN
àÕ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
J|UVHO RODUDN VRQ GHUHFH ü×N YH NH\LÁH RNXQDQ
YHGHYHUJLVHOELUoRNDODQGD|QHPOLYHXIXNDo×F×
ELOJLOHU LoHUHQ GHUJLQL] KDNLNDWHQ J]HO ROPXü
%XQX EHOLUWPHN LVWHULP *HUoHNWHQ HPHùL JHoHQ
KHUNHVLQ HOLQH VDùO×N 7DEL EX YHVLOH\OH EL]OHUH GH
JUXEXPX]XQ YH oDO×üPDODU×P×]×Q EDüWD PHVOHN
PHQVXSODU× ROPDN ]HUH WDQ×W×P×QD GD I×UVDW
YHUGLùLQL]LoLQD\U×FDWHüHNNUHGL\RUXP
ûLPGL
|QFHOLNOH
üXQX
V|\OH\H\LP
7UDQVIHU )L\DWODQG×UPDV× *UXEX 9HUJL 'HQHWLP
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
» Röportaj«
.XUXOX EQ\HVLQGH YHUJL
YH GH GLùHU oDO×üPDODU×P×]GD
GHQHWLPLQGHNL
\DS×ODQPDQ×Q 7UDQVIHU)L\DWODQGďUPDVď*UXEX9HUJL'HQHWLP EX \HQL SHUVSHNWLÀ |QHPVL\RU
JHWLUGLùL \HQLOLNOHULQ IDUNO× ELU
YH JHUHùLQL \DSPD\D JD\UHW
.XUXOXEQ\HVLQGHYHUJLGHQHWLPLQGHNL
\DSďODQPDQďQJHWLUGLčL\HQLOLNOHULQIDUNOďELU
ELU |UJWOHQPH YH NXUXPVDO |UJWOHQPHYHNXUXPVDORUJDQL]DV\RQRODUDN HGL\RUX]
RUJDQL]DV\RQ
RODUDN
HQ HQ|QHPOLWDUDIODUďQGDQGďU7DELEL]EXPDQDGD
JUXSRODUDNLKWLVDVODđPDQďQGDELUJHUHčL
|QHPOL WDUDÁDU×QGDQG×U 7DEL RODUDNLQFHOHPHOHULPL]GHEXSHUVSHNWLIWHQ
ã#VSBEBOIBSFLFUMFþVOV
EL] EX PDQDGD JUXS RODUDN
TzZMFZFCJMJS NJZJ[ 5SBOTGFS
KDUHNHWHWPH\HoDOďđď\RUX]
LKWLVDVODüPDQ×Q GD ELU JHUHùL
'JZBUMBOEüSNBTü
(SVCV
RODUDN LQFHOHPHOHULPL]GH EX
PMBSBL mBMüþNB BMBOüOü[ EJúFS
SHUVSHNWLIWHQKDUHNHWHWPH\HoDO×ü×\RUX]%XQGDQ HSVQMBSEBOOJUFMJLPMBSBLGBSLMüMüLHzTUFSJZPS
QH\L NDVWHGGLùLPL ELUD] GDKD DoPDN JHUHNLUVH
(YHW Do×NODPD\D oDO×üW×ù×P JLEL YHUJL
ELOGLùLQL]]HUHXOXVODUDUDV×JHOLüPHOHUHGHSDUDOHO LQFHOHPHOHULQGH LoHULN YH PNHOOHI VHoLPL RODUDN
RODUDND 7UNL\H·GH YHUJL PHY]XDW×P×]GD DUW×N Dù×UO×NO× RODUDN E\N |OoGH GL\HELOLULP NL JUXS
´WUDQVIHU À\DWODQG×UPDV×µ DODQ×QGD JHUHNOL \DVDO üLUNHWOHU oRN XOXVOX üLUNHWOHU JLEL PNHOOHÁHUL
G]HQOHPHOHU\DS×OP×üW×U%XPDQDGDJHUHN2(&' Lü SURJUDPODU×P×]GD GLNNDWH DOPD\D |]HQ
JHUHNVH GLùHU JHOLüPLü ONHOHU X\JXODPDODU×Q×Q J|VWHUL\RUX]
GD EL]LP PHY]XDW G]HQOHPHOHULPL] ]HULQGH
|QHPOL ELU HWNLVL ROPXüWXU %XUDGDQ \ROD o×NDUDN
ã/VSJ CFZ BOMBEüúüNü[ LBEBSüZMB GBSLMü
VRUXQX]D GD GDKD \DN×Q ELU FHYDS YHUPH DG×QD CJS CBLüþ BmüTü JMF ZBQüTBM PSHBOJ[BTZPOVOV[VO
9HUJL 'HQHWLP .XUXOX LoHULVLQGH GLùHU JUXSODUD EB HFSFúJ PMBSBL JODFMFNFMFSJOJ[EF IBSFLFU
QD]DUDQGDKD\RùXQELUüHNLOGHLQFHOHPHOHULPL]GH FEJZPSTVOV[
àÔ
ûLPGL WDEL V|] EXUD\D JHOPLüNHQ DVO×QGD RODUDN PNHOHOOHÁHULQ QRUPDO LNWLVDGL KD\DWODU×QGD
oRN |QHPOL J|UGùP ELUNDo KXVXV JQGHPH EDVN×Q ELU NDUDNWHUL ROPDPDV× JHUHNLU %XUDGDQ
JHOL\RU %LULQFLVL ONHPL]LQ LKWL\DF× RODQ WP NDPX KDUHNHWOH üXQX YXUJXODPDPGD ID\GD YDU
LGDUHOHULQGHNLLüYHLüOHPOHULQüHIIDÁ×ù×WHPHOLONHYH úQFHOHPHOHULQ RODELOGLùLQFH VHNW|UHO YH FDUL
VWDQGDUWODU×Q×Q NH\ÀOLNOHUH \RO DoPD\DFDN üHNLOGH G|QHPOHULNDSVDPDV×JHUHNLU%L]X\JXODPDGDVRQ
GL]D\QHGLOPHVLoRNPKLPELUNRQXGXU%XPDQDGD GHUHFH L\L ELU ÀOWUHOHPH \DSPD\D JD\UHW HGL\RUX]
JHQHO RODUDN PDOL\H LGDUHVLQGH ´PNHOOHI KDNODU×µ 5LVN DQDOL]LQGH JHoPLü G|QHPOHUH N×\DVOD GDKD
NDYUDP× \DVDO WHPHOOHUL GDKD GD EHUUDNODüP×ü UDV\RQHO YH GRùUX VHoPHOHU \DSPD\D oDO×ü×\RUX]
RODUDNDUW×NVLVWHPLQELUSDUoDV×
7DEL
VHNW|UHO
LQFHOHPH
KDOLQH JHOLPLüWLU ûSKHVL] NL
YXUJXPXQ WHPHOLQGH DVO×QGD
1DVďONLYHUJLQLQLGDUHVLQLQDGLOđHIIDI
YHUJL HNRQRPLN JHOLüPHOHULQ
üX YDU %LU VHNW|UGHQ ELU \DGD
KDNNDQL\HWOLYHDoďNOďNWHPHOLQGH
LNWLVDGL KD\DW×Q ELU DQODPGD
ELUNDo PNHOOHÀQ LQFHOHQPHVL
SDUDOHOLQGH RODQ ELU NRQXGXU \UPHVLJHUHNL\RUVDGHQHWLPLQLQGH NDODQODU×Q
LQFHOHQPHPHVL
HQD]RNDGDUEXQLWHOLNOHUWHPHOLQGH
1DV×O NL YHUJLQLQ LGDUHVLQLQ
HùHU EHQ]HU üDUWODU WDü×\RUVD
ROPDVďJHUHNLU
DGLO üHIIDI KDNNDQL\HWOL YH
GLùHUOHUL GH EX GXUXP YHUJL
Do×NO×N WHPHOLQGH \UPHVL
GHQHWLPLQGH
KDVVDVL\HWOH
JHUHNL\RUVD GHQHWLPLQLQ GH HQ
]HULQGHGXUGXùXPX]GHQHWLPGH
D] R NDGDU EX QLWHOLNOHU WHPHOLQGH ROPDV× JHUHNLU DGDOHW LONHVL\OH oDW×ü×U %X \]GHQ GH EL] 7UDQVIHU
<DQL PNHOOHÁHULPL] NDUü× NDUü×\D NDOG×NODU× )L\DWODQG×UPDV× *UXEX RODUDN RODELOGLùLQFH
YHUJL LQFHOHPHULQGH Lü YH LüOHPHOHULQLQ GHQHWLPL YHUL WDEDQ×P×]× GRùUX ROXüWXUPD\× EDü×QGDQ
E\N |OoGH X\JXODPDODU×Q×Q KXNXN WHPHOLQGH EHUL NL |]HOOLNOH EX \×O LWLEDUL\OH |QHPOL oDO×üPD
GRùUXOXùXQX WHPLQ HWPH\H G|QN PDNVDWODU× KHGHÁHULPL]GHQELULRODUDNJ|UGN
KHGHÁHPHVLJHUHNLU%XDo×GDQEDN×QFDPHY]XDW×Q
GRùUX Do×N YH DGLO ELU üHNLOGH X\JXODQPDV×
ã4z[ CVSBZB HFMNJþLFO CV ZBCBODü
PNHOOHÁHULQGHLQFHOHPHVUHoOHULQHDNWLINDW×O×P× TFSNBZF CPZVUVOB EB EFúJONFL JTUFSJ[ 4J[JO
GDEXEDN×PGDQ|QHPOL
HSVCVOV[VOCJSEJúFSZzOEFZVSUEüþüLB[BOmMBS
'LùHU ELU NRQXGD YHUJL LQFHOHPHOHULQLQ LONH CPZVUV©
$VO×QGDSHNX]XQELUEDKLVDoW×ù×Q×]×
V|\OHPHN LVWHULP $PD EX V|\OHüLGH
HOYHUGLùL |OoGH ELUNDo WHPHO NRQX\X
YXUJXODPDNWD\DUDUYDUNLEL]LPEXDODQD
LOLüNLQ WHPHO EDN×ü×P×]× GD \DQV×WPDV×
EDN×P×QGDQ7DEL ONHPL]GH VRQ \×OODUGD
\DEDQF×VHUPD\HNRQXVXQGDNXUXPVDOYH
\DVDO G]HQOHPHOHU GLNNDWH DO×QG×ù×QGD
FLGGL DG×PODU×Q DW×OG×ù×Q× J|UPHNWH\L]
7UNL\H EX DQODPGD KHQ] \HUOL \DEDQF×
RUWDNO×NODU DQODP×QGD VHUPD\H LKWL\DF×
GRùUXGDQ \DW×U×PODU GD GDKLO Do×N RODQ
ELU HNRQRPL ûLPGL EL]LP Do×P×]GDQ D]
|QFH GH EHOLUWPH LKWL\DF× GX\GXùXP
NRQX üX YHUJL LQFHOHPHOHULQLQ JHUHN
V×NO×ù× JHUHNVH LoHULùL LWLEDUL\OH \DEDQF×
VHUPD\HOL\DW×U×PODU]HULQGHSVLNRORMLNWH
ROVDQHJDWLIELUWHVLULROPDPDV×JHUHNWLùLQH
LQDQ×\RUX] *UXS RODUDN EHOLUWWLùLQL] JLEL
\XUWG×ü×ND]DQoODUDGDEDN×\RUX]$PDEX
à{
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
\×O×QGD6LYDV+DÀN·WHGRùGX
\×O×QGD '×üNDS× .|\ úONRNXOX·QX
ELWLUGL
\×O×QGD6LYDVúPDP+DWLS/LVHVLQGH
OLVH|ùUHQLPLQLWDPDPODG×
\×O×QGD$QNDUDhQLYHUVLWHVL6L\DVDO
%LOJLOHU )DNOWHVL úNWLVDW %|OPQGHQ PH]XQ
ROGX
\×O×QGD 0DOL\H %DNDQO×ù×·QGD
+HVDS 8]PDQ <DUG×PF×V× RODUDN J|UHYH
EDüODG×
\×O×QGD %Dü +HVDS 8]PDQO×ù×QD
DWDQG×
WDULKOHULDUDV×QGDúQJLOWHUH·GH
%DNDQO×N2QD\ODU×dHUoHYHVLQGH$UDüW×UPDYH
úQFHOHPHOHUGHEXOXQGX
\×O× +D]LUDQ D\×QGD úQJLOWHUH
6KHIÀHOG +DOODP hQLYHUVLWHVL ,QWHUQDWLRQDO
%XVLQHVV0DQDJHPHQW3URJUDP×Q×QDUG×QGDQ
\XUGDG|QG
.DV×PWDULKLQGH9HUJL'HQHWLP
.XUXOX ú]PLU 7UDQVIHU )L\DWODQG×UPDV× YH
<XUWG×ü× .D]DQoODU *UXS %DüNDQ× RODUDN
J|UHYOHQGLULOPLü ROXS KDOHQ EX J|UHYL
VUGUPHNWHGLU
úQJLOL]FHELOPHNWHGLU
QRNWDGDNLWHPHOIHOVHIHPL]LQFHOHPHOHULKDNNDQL\HWOL
YHGRùUXDQDOL]OHU]HPLQLQGHVUGUPHN
ã;BNBO BZüSEüúüOü[ JmJO WF PEBNü[üO
FúJUJNMFSJOF WFSEJúJOJ[ LBULüMBS JmJO UFþFLLS
FEFSJ[
(VWDùIXUXOODK +HQ] EX PDQDGD oRN ELU
üH\OHU \DSW×ù×P×]× GüQP\RUXP %L] JUXS
RODUDN ELOJLQLQ UHWLOPHVLQLQ |QHPLQLQ WP oDO×üPD
DUNDGDüODU×P LWLEDUL\OH IDUN×QGD\×] $o×NoDV× EXQX
LOJLOLOHUOH SD\ODüPDN ELU R NDGDU NULWLN ELU NRQX
7DEL NL RGDQ×]× ONHPL]GH YHUJL GHQHWLPLQGH
X\JXODPDGDNHQGLPL]GHQoRND\U×J|UP\RUX]%X
Do×GDQNDUü×O×NO×HùLWLPOHUSDQHOOHULVHPSR]\XPODU×
RGD EDüNDQ× LOH GH \DSW×ù×P×] J|UüPHOHUGH
EHOOL ELU PXWDEDNDWD NDYXüWXUGXN %L] JUXS RODUDN
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Röportaj«
NURİ KARAKAŞ KİMDİR?
QLYHUVLWHOHU LOH GH EX PDQDGD ED]× oDO×üPDODU×
SODQO×\RUX] 'LùHU \DQGDQ XOXVODUDUDV× NXUXPODU×Q
SURJUDPODU×QD DUNDGDüODU×P× J|QGHUL\RU 7UNL\H
G×ü×QGDNL JHOLüPHOHUL GH \DNLQHQ WDNLS HGL\RUX]
(OEHWWHEXJHOLüPHOHUVRQXFXROXüDQELOJLELULNLPLQLQ
JHUHN NDPX LGDUHVL RODUDN EL]LP JHUHNVH
PHVOHN |UJW RODUDN VL]OHULQ |]HOOLNOH GH PHVOHN
PHQVXSODU×Q×QID\GDV×QDVXQPDNJUXSRODUDNEL]OHU
DG×QD VHYLQGLULFL ROGXùX NDGDU LQFHOHPHOHU NDGDU
|QHPVHGLùLPL]ELUNRQXGXU
ã#V LFZJGMJ TzZMFþJ JmJO CJS LF[ EBIB
UFþFLLSFEFSJ[³
%HQ oRN WHüHNNU HGL\RUXP 2GDQ×]×Q
oDO×üPDODU×Q×]GD \|QHWLP RODUDN \HQL G|QHPGH
EDüDU× GLOHNOHULPL ELU NH] GDKD \LQHOL\RU WP
PHVOHN PHQVXSODU×QD GD oDO×üPDODU×QGD EDüDU×ODU
GLOL\RUXP
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
à¦
Odamız personelini tanıyalım
Necat Mercan
Ûñ
ûXEDW \×O×QGD )HWKL\H·GH GRùGX
$OPDQ\D·\D JLGHUHN HùLWLP DOG× \×OODU×
)HWKL\HúQFLUN|\úONRNXOXQGDYHRUWDRNXOX0DQLVD
DUDV×QGDú]PLU·GHEDüNDELUKDYDELUOLùLQGHoDO×üW×
7HNQLN=LUDDW2NXOXQGDRNXGX
0HUVLQ·LQ$QDPXULOoHVLQGHJ|UHYDOG×
(VNLüHKLU +DYD $VW 6XED\ 2NXOXQGD /LVH\L
1LVDQ WDULKLQGH$VW 6XED\ HPHNOLVL
ELWLUGL+DYD$VW6XED\×RODUDN\×O×QGDJ|UHYH
ROGX\×O×QGDú]PLU<HPLQOL0DOL0üDYLU2GDV×
EDüODG× \×OODU× DUDV×QGD ú]PLU 1$72
NXUXOXQFD 2GDP×]D DO×QDQ LON SHUVRQHO ROGX NDUDUJkK×QGD oDO×üW× \×O×QGD üDUN KL]PHWL
(NLPVHQHVLQGHú]PLU<HPLQOL0DOL0üDYLUOHU
QHGHQL LOH 0DODW\D·\D JLWWL \×O×Q DUG×QGDQ ú]PLU
2GDV×QGD oDO×üPD\D EDüODG× 2UWD GHUHFHGH
1$72 NDUDUJkK×QD G|QHUHN \×O×QD NDGDU
úQJLOL]FH ELOPHNWHGLU (YOL YH G|UW oRFXN EDEDV×G×U
EXUDGDJ|UHYDOG×1$72·GDNLJ|UHYLLOHLOJLOLRODUDN
hoWRUXQXYDUG×U
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
Gayri faal üyelerimiz
$'ú/*(0$/0$=
WDULKLQGH<00$GLO
*(0$/0$=·×Q2GDP×]
6LFLONWùQHND\G×
\DS×OP×üW×U
$/ú72.*g=
WDULKLQGH
<00$OL72.*g=·Q
2GDP×]6LFLONWùQH
ND\G×\DS×OP×üW×U
9RONDQ$.62<2ø/8
WDULKLQGH
<009RONDQ
$.62<2ø/8·QXQ
2GDP×]6LFLONWùQH
ND\G×\DS×OP×üW×U
%85$.$/ú+$17(&ú0
WDULKLQGH
<00%XUDN$OL+DQ
7(&ú0·LQ2GDP×]
6LFLONWùQHND\G×
\DS×OP×üW×U
.UüDWg'(1
WDULKLQGH
<00.UüDWg'(1·LQ
2GDP×]6LFLONWùQH
ND\G×\DS×OP×üW×U
8ùXU8ø85/8
WDULKLQGH<008ùXU
8ø85/8·QXQ2GDP×]
6LFLONWùQHND\G×
\DS×OP×üW×U
» Üyelerimizden Haberler«
Eylül-Ekim 2013 döneminde İzmir YMM Odası’na
yeni katılan üyelerimiz
Faal üyemiz
<00 hQDO 087/8·QXQ WDULKOL EDüYXUXVX LOH 2GDP×] oDO×üDQODU
OLVWHVLQHND\G×Q×Q\DS×OPDV×NDEXOHGLOPLüWLU0HVOHNKD\DW×QGDEDüDU×ODUGLOHUL]
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
Û°
Vefat ve başsağlığı
5()ú.d(7ú1$/3
WDULKLQGH<00 5HÀN d(7ú1$/3 YHIDW HWPLüWLU$LOHVLQH YH WP \DN×QODU×QD EDüVDùO×ù×
GLOHUL]
<00 5HÀN d(7ú1$/3 $QNDUD hQLYHUVLWHVL 6L\DVDO %LOJLOHU )DNOWHVL·QGHQ PH]XQ ROGX 0HVOHN
KD\DW×QD0DOL\H%DNDQO×ù×%DQNDODU<HPLQOL0XUDN×S<DUG×PF×O×ù×J|UHYL\OHEDüODG×0HVOHNLDo×GDQELUoRN
LOHUOHPH J|VWHUHQ dHWLQDOS \×O EX J|UHYL WDü×G× YH \×O×QGD |]HO VHNW|UH JHoLü \DSDUDN |]HO ELU
EDQNDQ×Q´7HIWLü.XUXOX%DüNDQO×ù×µJ|UHYLQLVWOHQGL\×OODU×DUDV×QGDD\Q×EDQNDGD.UHGLOHUGHQ
VRUXPOX*HQHO0GU<DUG×PF×V×RODUDNoDO×üDQdHWLQDOS\×O×VRQXQGDHPHNOL\HD\U×OP×üW×U(PHNOL\H
D\U×OG×NWDQVRQUD\×O×QGD<HPLQOL0DOL0üDYLUOLNUXKVDW×Q×DODQdHWLQDOSoDO×üPDKD\DW×QDGHQHWLP
IDDOL\HWOHUL\OHGHYDPHWWL%LUüLUNHWOHUJUXEXQGDX]XQ\×OODUPüDYLURODUDNoDO×üW×
»WDULKLQGH<00$EGXUUDKPDQg=&$1·×QHüLYHIDW
HWPLüWLU$LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL]
»WDULKLQGH<00$U]X'$/<$1·×QEDEDV×YHIDWHWPLüWLU
$LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL]
»WDULKLQGH<001HFPHWWLQ.(/(û·LQEDEDV×YHIDW
HWPLüWLU$LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL]
»WDULKLQGH<00$5×IDWû$û,57$1·×QDQQHVLYHIDWHWPLüWLU
$LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL]
Ûà
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
»
» Makaleler«
»MAKALELER«
.'97HYNLIDW×Q×Q<DS×OPDP×ü2OPDV×+DOLQGH7HYNLIDWD.RQX.'9·QLQ6DW×F× 7DUDI×QGDQ(NVLNVL]YH6UHVLQGHgGHQHFHN.'92ODUDN%H\DQ(GLOPHVL
'XUXPXQGDgGHQPHûDUW×Q×Q$UDQPDPDV×
ãBEJbFUJO
»
(QURQ·GDQ*QP]7UNL\H·VLQH<HQL0XKDVHEH']HQL+DNN×QGD
1SPG%S4FSEBSe[LBO
»
7UDQVIHU)L\DWODQG×UPDV×<ROX\ODgUWO.D]DQo'Dù×W×P×QDúOLüNLQ(OHüWLULOHULQ
0XYD]DDúOHúOLüNLVLYH9XN·GH']HQOHQHQg]HO8VXOV]ON&H]DV×
<|QQGHQ'HùHUOHQGLULOPHVL
/BEJS(MIBO
»
8]ODüPD0HVVHVHVLYH6DKWH%HOJH.XOODQ×P×
:BLVQ:DFMe[äBIJO0OVS(zL
»
$V×O$PPH%RUoOXVX1H]GLQGH$PPH$ODFDù×.HVLQOHüWLULOPHGHQúNLQFLO
$PPH%RUoOXVX6D\×ODQ<PPYH\D6PPP·OHULQ.LüLVHO%DQND+HVDSODU×QD
(+DFL]8\JXODQDPD]
%S.VTUBGB"MQBTMBO
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
33
KDV tevkifatının yapılmamış olması halinde, tevkifata
konu KDV’nin satıcı tarafından eksiksiz ve süresinde
ödenecek KDV olarak beyan edilmesi durumunda
ödenme şartının aranmaması.
ûDGLd(7ú1
<HPLQOL0DOL0üDYLU
*HFLNPH )DL]L YH *HFLNPH =DPP×
1HGLU"
6D\×O×.DQXQXQ0DGGHVLX\DU×QFD
DPPHDODFDù×Q×Q|GHPHPGGHWLLoLQGH|GHQPH\HQ
N×VP×QDYDGHQLQELWLPWDULKLQGHQLWLEDUHQKHUD\LoLQ
D\U× D\U× LOJLOL PHY]XDW EHOLUOHQHQ RUDQGD JHFLNPH
]DPP× X\JXODQ×U $\ NHVLUOHULQH LVDEHW HGHQ
JHFLNPH]DPP×JQONRODUDNKHVDSHGLOLU
FH]DV×G×U )DL] HVDV DODFDùD EDùO× RODQ IHUL ELU
KDNW×U$QDSDUDROPDG×NoDIDL]GHROPD]
.'97HYNLIDW×YH$PDF×1HGLU"
.'9 WHYNLIDW× X\JXODPDV× WHVOLP HGLOHQ PDO
YH\DKL]PHWEHGHOL]HULQGHQKHVDSODQDQ.'9·QLQ
WHVOLP YH\D KL]PHWL \DSDQODU WDUDI×QGDQ GHùLO
EX LüOHPOHUH PXKDWDS RODQODU WDUDI×QGDQ N×VPHQ
YH\D WDPDPHQ YHUJL VRUXPOXVX V×IDW×\OD EH\DQ
HGLOLS|GHQPHVLGLU.'9WHYNLIDW×X\JXODPDV×QGD
DPDo GHYOHWLQ .'9 DODFDù×Q× WHPLQDW DOW×QD
DOPDNW×U %LU EDüND GH\LüOH GHYOHW DODFDù× .'9·\L
ELU üHNLOGH JDUDQWL DOW×QD DOPDN LVWHPHNWHGLU .'9
WHYNLIDW× GDKD oRN .'9 WDKVLODW×Q×Q GüN ROGXùX
VHNW|UOHUGHX\JXODQPDNWDG×U
9HUJL
8VXO
.DQXQXQXQ
·QF
PDGGHVLQH J|UH LNPDOHQ UH·VHQ YH\D LGDUHFH
\DS×ODQ WDUKL\DWODUGD GDYD NRQXVX \DS×OPDNV×]×Q
NHVLQOHüHQ YHUJLOHUH NHQGL YHUJL NDQXQODU×QGD
EHOLUWLOHQ YH WDUKL\DW×Q LOJLOL EXOXQGXùX G|QHPH
LOLüNLQQRUPDOYDGHWDULKLQGHQLWLEDUHQVRQ\DS×ODQ
WDUKL\DW×Q WDKDNNXN WDULKLQH NDGDU GDYD NRQXVX
.'9 7HYNLIDW× YH 6HKYHQ <DS×ODQ
\DS×ODQ YHUJLOHULQ |GHPH \DS×OPDP×ü N×VP×QD
NHQGLYHUJLNDQXQODU×QGDEHOLUWLOHQYHWDUKL\DW×QLOJLOL <DQO×üO×NODUD8\JXODQDQúüOHPOHU:
EXOXQGXùX G|QHPH LOLüNLQ QRUPDO YDGH WDULKLQGHQ
.DWPD'HùHU9HUJLVL.DQXQXQXQ0DGGHVL
LWLEDUHQ \DUJ× RUJDQ× NDUDU×Q×Q
LOH ´PNHOOHÀQ 7UNL\H LoLQGH
WHEOLù WDULKLQH NDGDU JHoHQ
LNDPHWJkK×Q×QLü\HULQLQNDQXQv
VUHOHULoLQVD\×O×.DQXQD
PHUNH]L YH Lü PHUNH]LQLQ
6RUXPOXVďIDWď\ODEH\DQHGLOPH\HQ
J|UH WHVSLW HGLOHQ JHFLNPH
EXOXQPDPDV× KDOOHULQGH YH
YH\DHNVLNEH\DQHGLOHQ.'9
]DPP× RUDQ×QGD JHFLNPH IDL]L
JHUHNOL J|UOHQ GLùHU KDOOHUGH
WXWDUďQďQVDWďFďWDUDIďQGDQEH\DQ
X\JXODQ×U
YHUJL DODFDù×Q×Q HPQL\HW DOW×QD
HGLOPLđROPDVďKDOLQGHVRUXPOX
*HFLNPH
]DPP× DGďQD\DSďODFDNWDUKL\DWWDYHUJLDVOď DO×QPDV× DPDF×\OD YHUJL\H
DUDQPD\DFDNWďU
WDEL LüOHPOHUH WDUDI RODQODU×Q
WDKVLODW×
JHFLNPH
IDL]L
YHUJLQLQ|GHQPHVLQGHQVRUXPOX
WDKDNNXNX
JHFLNWLUPHQLQ
34
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
» Makaleler«
WXWXOPDV×QD 0DOL\H %DNDQO×ù×
WHYNLIDWD WDEL WXWXOPDP×ü RODQ
\HWNLOLN×O×QP×üW×U
7/.'9·QLQWDPDP×VDW×F×
0DOL\H %DNDQO×ù× EX
ÀUPD WDUDI×QGDQ VUHVLQGH
6HUL1ROX.'9*HQHO
\HWNLVLQL VHUL QROX .'9
D\Q×D\LoLQGHWDPYHHNVLNVL]
7HEOLčLQHSDUDOHORODUDNVRQUDGDQ
*HQHO 7HEOLùL YH |QFHNL .'9
RODUDN EH\DQ HGLOPLü ROVXQ %X
RUWD\DoďNDQJHFLNPHIDL]LQL
*HQHO7HEOLùOHULLOHX\JXODPD\D
GXUXPGD VDW×F× ÀUPDQ×Q DQODPDNPPNQGHčLOGLU
LOLüNLQXVXOYHHVDVODU×EHOLUOHPHN
2FDND\×.'9%H\DQ×DüDù×GDNL
VXUHWL\OHNXOODQP×üW×U
JLELROGXùXQXYDUVD\DO×P
.RQX\OD LOJLOL RODUDN 6HULQROX.'9*HQHO7HEOLùLQLQ
E|OPQGHDüDù×GDNLüHNLOGHG]HQOHPH
.'90DWUDK×
\DS×OP×üW×U
+V7RSODP.'9 6RUXPOXV×IDW×\ODEH\DQHGLOPH\HQYH\DHNVLN
úQGLULOHFHN.'9 EH\DQHGLOHQ.'9WXWDU×Q×QVDW×F×WDUDI×QGDQEH\DQ
gGHQHFHN.'9 7/
HGLOPLü ROPDV× KDOLQGH VRUXPOX DG×QD \DS×ODFDN
WDUKL\DWWDYHUJLDVO×DUDQPD\DFDNW×U
<XNDU×GDGHWD\×YHULOHQIDWXUDYHEH\DQQDPH
6RUXPOX WDUDI×QGDQ EH\DQ HGLOLS |GHQPHVL |]HWLQGHQ Do×NoD J|UOGù ]HUH V|] NRQXVX
JHUHNLUNHQVDW×F×WDUDI×QGDQEH\DQHGLOHQ.'9·QLQ KL]PHW LIDV×QD LOLüNLQ .'9 WXWDU× WDP YH HNVLNVL]
|GHQPLü ROPDV× KDOLQGH EX YHUJLQLQ QRUPDO YDGH RODUDN VDW×F× ÀUPD WDUDI×QGDQ EH\DQ HGLOPLüWLU
WDULKLQGHQ |GHQGLùL WDULKH NDGDU V|] NRQXVX 6DW×F×ÀUPDQ×QLOJLOLD\GDEDüNDVDW×ü×ROPDG×ù×QGDQ
YHUJLQLQ|GHQPHPLüROPDV×KDOLQGHLVHQRUPDOYDGH YH EH\DQD NRQX RODQ IDWXUD VD\×V× VDGHFH ELU
WDULKLQGHQ \DS×ODFDN WDUKL\DW×Q WDKDNNXN WDULKLQH DGHW ROGXùXQGDQ IDWXUDGDNL .'9 PDWUDK× LOH
NDGDUJHFLNPHIDL]LX\JXODQDFDNW×U
EH\DQQDPHGHNL WHVOLP YH KL]PHWOHULQ NDUü×O×ù×Q×
WHüNLO HGHQ EHGHO ELUELULQH HüLWWLU $\Q× ]DPDQGD
gUQHN2OD\
VDW×F× ÀUPD DG×QD WDKDNNXN HGHQ |GHQHFHN .'9
gUQHN ROD\GD VDGHFH WHN ELU IDWXUD ROVXQ WXWDU× WHYNLI HGLOPHVL JHUHNHQ .'9 WXWDU×QGDQ
ve VDW×F× ÀUPDQ×Q G]HQOHPLü ROGXùX IDWXUDQ×Q E\NWU
GHWD\ODU×Q×QDüDù×GDNLJLELROGXùXQXYDUVD\DO×P
+D]LQH.D\E×Q×Q2OXS2OPDG×ù×
Fatura Tarihi
: 31.01.2011
<XNDU×GDNL |UQHN ROD\OD LOJLOL WHVSLWOHU Do×NoD
Hizmet Bedeli (TL) :
100,00
RUWD\DNR\PDNWDG×UNLGHYOHWLQ.'9DODFDù×WDP
.'97XWDU× YDNWLQGH EH\DQ YH WDKDNNXN HWWLULOHUHN WHPLQDW
7RSODP%HGHO7/ DOW×QDDO×QP×üW×UgUQHNROD\×Q.'9WXWDU×VUHVLQGH
YH HNVLNVL] EH\DQ HGLOGLùLQGHQ YH VDW×F× ÀUPDQ×Q
1RW <XNDU×GDNL WXWDUODU |UQHN ROD\ NROD\ |GHQHFHN .'9 WXWDU× WHYNLIDW× JHUHNHQ .'9
DQODü×OV×Q GL\H |]HO RODUDN VHoLOPLüWLU $OW OLPLWOHU WXWDU×QGDQE\NROGXùXQGDQKHUKDQJLELUKD]LQH
ELOHUHNLKPDOHGLOPLüWLU
ND\E×V|]NRQXVXGHùLOGLU%|\OHOLNOH.'9WHYNLIDW×
X\JXODPDV×QGDQ EHNOHQHQ DPDo JHUoHNOHüPLü
6|] NRQXVX IDWXUDQ×Q PXKWHYL\DW× Lü JF YHVDW×F×ÀUPDQ×QEH\DQ×LOHGHYOHWLQ.'9DODFDù×
WHPLQL ROXS RUDQ×QGD \DS×OPDV× JHUHNHQ WDPYHHNVLNVL]RODUDNWHPLQDWDOW×QDDO×QP×üW×U
7/ .'9 WHYNLIDW× VHKYHQ \DS×OPDP×ü YH gUQHN ROD\GD .'9 X\JXODPDV×\OD LOJLOL XVXO
1ROX.'9EH\DQQDPHVLDO×F×WDUDI×QGDQYHULOPHPLü \|QQGHQED]×HNVLNOHUROGXùXPXKDNNDNW×U=DWHQ
ROVXQ úQFHOHPH VRQXFXQGD RUWD\D o×NDU×ODQ EX EX QHGHQOH |]HO XVXOV]ON FH]DV× YH YHUJL ]L\D×
XVXO KDWDV× QHGHQL\OH DO×F× DG×QD WDUK HGLOHFHN FH]DV× X\JXODQPDNWD YH DO×F× WDUDI×QGDQ WDUKL\DW
XVXOV]ON YH YHUJL ]L\D× FH]DODU× WDUKL\DW |QFHVL |QFHVL X]ODüPD NDSVDP×QGD |GHQPHNWHGLU
X]ODüPDVRQXFXQDJ|UHDO×F×WDUDI×QGDQX]ODü×OP×ü 'ROD\×V×\OD XVXO \|QQGHQ DO×F×Q×Q HNVLNOHUL
YH|GHQPLüROVXQ
NDQXQODU×Q |QJ|UGù üHNLOGH FH]DODQG×U×OPDNWD
$QFDN WHYNLIDW NDSVDP×QGD ROXS WD VHKYHQ YH NDUü×O×ù×Q× EXOPDNWDG×U )DNDW 6HUL 1ROX
35
.'9 *HQHO 7HEOLùLQH SDUDOHO RODUDN VRQUDGDQ
RUWD\D o×NDQ JHFLNPH IDL]LQL DQODPDN PPNQ
GHùLOGLU=LUDKD]LQHDo×V×QGDQRUWDGDJHFLNPLüELU
EH\DQ EXOXQPDPDNWDG×U 6DGHFH YHUJL\L GRùXUDQ
ROD\×Q.'9·VLDO×F×WDUDI×QGDQGHùLOVDW×F×WDUDI×QGDQ
EH\DQ HGLOPLüWLU 6DW×F× ÀUPD V|] NRQXVX IDWXUDGD
KHVDSODQDQ .'9·QLQ WDPDP×Q× D\Q× G|QHP LoLQGH
HNVLNVL] RODUDN EH\DQ HWPLüWLU 6DW×F× ÀUPDQ×Q
EH\DQ×QGD7/|GHQHFHN.'9EH\DQHGLOPLüWLU.
VDW×F× ÀUPDQ×Q LOJLOL D\ EDüND VDW×ü× \RNWXU 'LùHU
WDUDIWDQWHYNLIDWNRQXVX.'9WXWDU×7/RODUDN
KHVDSODQPDNWDG×U 'ROD\×V×\OD .'9 WHYNLIDW×QGDQ
EHNOHQHQDPDoID]ODV×\ODJHUoHNOHüPLüYHGHYOHWLQ
.'9DODFDù×WHPLQDWDOW×QDDO×QP×üW×U
6RQXo
<XNDU×GDNL
WDEORODUGDQ
YH
\DS×ODQ
Do×NODPDODUGDQ Do×NoD J|UOGù ]HUH |UQHN
ROD\GD KHUKDQJL ELU KD]LQH ND\E× V|] NRQXVX
GHùLOGLU 8VXO RODUDN HNVLN ROVD ELOH VRQXo RODUDN
KHUKDQJL ELU KD]LQH ND\E× PH\GDQD JHOPHPLüWLU
.'9 WHYNLIDW×QGDQ EHNOHQHQ DPDo VDW×F× ÀUPDQ×Q
EH\DQ×LOHG|QHPND\PDV×ROPDNV×]×QD\Q×G|QHP
LoLQGHYHWDPYDNWLQGHJHUoHNOHüPLüWLU%LUWDUDIWDQ
VDW×F×ÀUPDQ×QWDKDNNXNHWPLü.'9ERUFXQDHùHU
|GHQPHPLüVH JHFLNPH ]DPP× X\JXODQ×UNHQ
GLùHU WDUDIWDQ KDWDQ×Q \DS×OG×ù× WDULKWHQ LQFHOHPH
VRQXFXQD J|UH \DS×ODQ WDUKL\DWWDQ WHUNLQ WDULKLQH
NDGDU DO×F× ÀUPD\D JHFLNPH IDL]L X\JXODQDPD]
<DQL KDON DUDV×QGDNL WDELUOH ELU NR\XQGDQ LNL SRVW
o×NDU×ODPD] ROD\×Q GRùDV× JHUHùL EX PPNQ
36
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
GHùLOGLU $NVL WDNGLUGH \DS×ODQ LüOHP
KDNNDKXNXNDYHDGDOHWHX\JXQROPD]
6HUL QROX .'9 *HQHO
7HEOLùL·QLQ E|OPQGH NL
´6RUXPOX WDUDI×QGDQ EH\DQ HGLOLS
|GHQPHVL JHUHNLUNHQ VDW×F× WDUDI×QGDQ
EH\DQ HGLOHQ .'9·QLQ |GHQPLü
ROPDV×µLEDUHVLQGHNL“|GHQPLüROPDV×”
üDUW×Q×QNDOG×U×OPDV×JHUHNLU%L]HJ|UH
7HEOLùLQ EX N×VP× KDWDO×G×U +D]LQH
ND\E× ROPDPDV×QD UDùPHQ ´WHEOLùGHNL
|GHQPLü ROPDV× üDUW×µQ×Q DUDQPD\D
GHYDP HGLOPHVL KDOLQGH .'9
WHYNLIDW×QGDQ EHNOHQHQ DPDo Dü×OP×ü
ROXU 2 ]DPDQ DPDo ´]P \HPHN
GHùLOEDùF×\×G|YPHNµROXU
<XNDU×GDNL |UQHN ROD\GD .'9
VRUXPOXOXùXQXQ DO×F× WDUDI×QGDQ
\HULQHJHWLULOPHPLüROPDV×KD]LQH\H
LQWLNDO HGHQ HWPHVL JHUHNHQ WRSODP YHUJL
WXWDU×QGD KHUKDQJL ELU D]DOPD\D VHEHEL\HW
YHUPHGLùLQGHQ W×SN× YHUJL DVO× JLEL JHFLNPH
IDL]LQLQ GH DUDQPDPDV× JHUHNLU dQN VDW×F×
ÀUPD EX YHUJL\L KLo HNVLNVL] EH\DQ HWPLü YH \DVDO
IDL]L LOH ELUOLNWH |GHPLüWLU \D GD |GHPHNWHGLU <DQL
RUWDGD JHFLNPLü ELU WDKDNNXN \RNWXU %X QHGHQOH
WDKDNNXNXQ JHFLNPHVLQH EDùO× RODUDN X\JXODQDQ
JHFLNPH IDL]L GH X\JXODQDPD] (ùHU VDW×F× ÀUPD
V|] NRQXVX YHUJL\L KLo EH\DQ HWPHPLü ROVD\G×
JHFLNPHIDL]LDQFDNR]DPDQKHVDSODQDELOLUGL
1LWHNLPEHQ]HUELUROD\NDUü×V×QGD'DQ×üWD\
'DLUHVL ( . VD\×O×
NDUDU×QGD KXUGD PHWDO DO×P× GROD\×V×\OD RUWD\D
o×NDQ .'9·QLQ WDPDP× VDW×F×\D |GHQGLùL .'9
WHYNLIDW×|GHYLQLQ\HULQHJHWLULOPHGLùLJHUHNoHVL\OH
DO×F× ÀUPD DOH\KLQH \DS×ODQ WDUKL\DW VDW×F×Q×Q V|]
NRQXVX .'9·\L EH\DQ HWPHGLùL \ROXQGD ELU WHVSLW
EXOXQPDG×ù× YH EX QHGHQOH YHUJL ]L\D×Q×Q NHVLQ
üHNLOGH RUWD\D NRQPDG×ù× JHUHNoHVL\OH WHUNLQ
HGLOPLüWLU
)DL] HVDV DODFDùD EDùO× IHUL ELU KDNW×U
'ROD\×V×\ODDQDSDUDROPDG×NoDJHFLNPHIDL]LGH
RODPD]%XQHGHQOHKD]LQHND\E×ROPDG×ù×VUHFH
6HUL 1ROX .'9 *HQHO 7HEOLùL·QH LVWLQDGHQ
JHFLNPH IDL]L KHVDSODQPDPDV× JHUHNLU 6|]
NRQXVXWHEOLùLQEXDo×GDQWHNUDUGHùHUOHQGLULOPHVLQLQ
ID\GDO×RODFDù×GüQOPHNWHGLU
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Makaleler«
Enron’dan günümüz Türkiye’sine:
Yeni muhasebe düzeni hakkında
3URI'U6HUGDUg=.$1
ú]PLU(NRQRPLhQLYHUVLWHVL
úüOHWPH)DNOWHVL
2 ]DPDQNL $%' 6HUPD\H 3L\DVDV× .XUXOX $\U×QW×ODU×ELU\DQDE×UDN×OG×ù×QGDVNDQGDO×Q|]QGH
6(& %DüNDQ× $UWKXU /HYLWW \×O×QGD \DSW×ù× ´DoJ|]OONµ ROGXùX Do×NW×U 'HUKDO FH]D DODQ
´6D\×ODU×Q 2\XQXµ EDüO×NO× NRQXüPDV×QGD üLUNHWOHUL WDUDÁDUGDQELULVLGH\LQHKHUNHVLQELOGLùLJLEL(QURQ·X
X\DUP×ü 6(&·LQ \DSW×ù× GHQHWLPOHUOH WHVSLW HWWLùL GHQHWOH\HQ üLUNHWWLU 6NDQGDOODU×Q QHGHQOHULQL DFLO
KLOHOHUL NDPX\OD SD\ODüP×ü VD\×ODUOD R\QD\DUDN RODUDN DQDOL] HGHQ $%' \HWNLOLOHUL \DüDQDQODU×Q
PXKDVHEHNDUO×O×NODU×Q×GHùLüWLUHQüLUNHWOHUROGXùXQX FLGGL\HWLQLYH|QOHPDO×QPDPDV×KDOLQGHER\XWODU×Q×Q
oRN E\N RODFDù×Q× J|UPü YH QO 6DUEDQHV
YHEXQXQGDKDID]ODJLGHPH\HFHùLQLLIDGHHWPLüWL
$UWKXU /HYLWW·LQ NRQXüPDQ×Q ]HULQGHQ ELU \×O 2[OH\ \DVDV×Q× o×NDUP×üW×U úNL DYXNDWD \DSW×U×ODQ
JHoWL YH PRGHUQ WDULKLQ HQ E\N üLUNHW VNDQGDO× YH VHUW KNPOHU LoHUHQ \DVD\OD ELUOLNWH NXUXPVDO
(QURQGDKLO$%'VHUPD\HSL\DVDV×QGDHWNLOHULKDOD \|QHWLP Lo NRQWURO Lo GHQHWLP EDù×PV×] GHQHWLP
YHNDPXJ|]HWLPLNRQXVXQGD|QHPOLG]HQOHPHOHU
J|UOHQüLUNHWVNDQGDOODU×\DüDQG×
ELUELULQLWDNLSHWPLüWLU
´(QURQµOD
LOJLOL
oRN
2
G|QHPGH
UHHO
üH\ \D]×OG× (QURQ ROD\×Q×Q
VHNW|U YH PXKDVHEHFLOHULQ
´HQ E\N üLUNHW VNDQGDO×µ
0RGHUQWDULKLQHQE\NđLUNHW
FH]DODQG×U×OPDV×QGD
K×]O×
ROPDV×Q×Q WHPHOLQGH HYUDNWD
KDUHNHW
HGHQ
$%'
VHUPD\H
VDKWHFLOLN GDKLO ELU üLUNHWWH
VNDQGDOď(QURQGDKLO$%'
VLVWHPLQLQ
\DS×ODELOHFHN
EWQ
KLOH
VHUPD\HSL\DVDVďQGDHWNLOHULKDOD SL\DVDV×
´EDW×U×ODPD\DFDN NDGDU E\Nµ
\|QWHPOHULQLQ X\JXODQP×ü EX
GL\HFH]DODQG×UPDV×Q×HUWHOHGLùL
GHQOL JHQLü ELU KLOH \HOSD]HVLQL J|UOHQđLUNHWVNDQGDOODUď\DđDQGď
\DVDO G]HQOHPHOHUOH GHUOH\LS
EDüDU×\OD \UWHELOPHN LoLQ GH
WRSODPD\D GüQGù EDQND
üLUNHWOHLOJLOLWPWDUDÁDU×QEDüWD
GHùHUOHPH üLUNHWOHUL YH VLJRUWD
üLUNHW VDKLSOHUL \|QHWLFLOHUL
PXKDVHEHFLOHUL GDKLO oDO×üDQODU× GHQHWLP üLUNHWL üLUNHWOHULGHÀQDQVDONUL]L\OHELUOLNWHVLVWHPGHQ
EDQNDODU VLJRUWD üLUNHWOHUL KXNXN PüDYLUOHUL VLOLQPLüOHUGLU NUL]LQLQ WHPHOLQGH GHùHUL
GHùHUOHPHüLUNHWOHULYHKDWWDSROLWLNDF×ODUoRùXQOXNOD ROPD\DQÀQDQVDODUDoODUDGHùHUOLGL\HQYHEX\ROOD
ELOHUHN YH\D LüOHULQGH |]HQVL]OLN QHGHQL\OH GH VLVWHPLNLOLWOH\HQÀQDQVDONHVLPLQ´DoJ|]OOùµQQ
NLPL ]DPDQ ELOPH\HUHN KLOHOHULQ XFXQGDQ WXWPXü \DWW×ù×GHIDODUFDLIDGHHGLOPLüWLU
(QWHJUDV\RQXQ JLGHUHN GDKD V×N×ODüW×ù× ELU
ROPDV×G×U
(QURQ VNDQGDO× RUWD\D o×N×QFD GRùDO RODUDN NUHVHO HNRQRPLGH $%'·GH \DüDQDQODU×Q WP
üLUNHW RUWDN YH \|QHWLFLOHUL GHUKDO FH]DODQG×U×OG×ODU GQ\D WDUDI×QGDQ |UQHN DO×QPDV× JHUHNWLùL NDQ×V×
+HUELUYDNDVׁQLYHUVLWHOHUGHGHUVRODUDNRNXWXODQ \D\J×QODüP×üW×U gWH \DQGDQ úWDO\D·GD \DüDQDQ
VNDQGDO×QPDKNHPHVUHFLGHD\U×ELUGHUVROPXüWXU 3DUPDODW \D GD 7UNL\H·GH \DüDQDQ úPDU %DQNDV×
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
37
KNPOHULQLQGHWDPDPOD\×F×V×G×U
%XQD J|UH üLUNHWOHU 77. KNPOHULQH J|UH
\HQLGHQ\DS×ODQ×UNHQEXQGDQE|\OHÀQDQVDOUDSRUODU×
YHEXQODU×QGHQHWLPLXOXVODUDUDV×VWDQGDUWODUDJ|UH
GHQHWLPLQJ|]HWLPLGHEDù×PV×]ELUNDPXJ|]HWLP
NXUXPXWDUDI×QGDQ\LQHXOXVODUDUDV×QRUPODUDJ|UH
\DS×ODFDNW×U
*|UOGù ]HUH \HQL G|QHPGH PXKDVHEH
PHVOHùLLOHLOJLOLKHUüH\GHùLüPHNWHGLU<HQLG]HQ
EDüWD PXKDVHEH PHVOHùLQL LFUD HGHQOHU EXQODU×Q
WHPVLOFLOHUL RGDODU YH 7h502% LOH .DPX *|]HWLP
.XUXPX ROPDN ]HUH VLVWHPLQ WP DNW|UOHULQH
E\N VRUXPOXOXNODU \NOHPLüWLU %X G|QHPGH
JHOHQHNVHO \|QWHPOHUOH Lü J|UPHN DUW×N RODQDNO×
GHùLOGLU +HP GüQVHO KHP GH WHNQLN DQODPGD
GHYULP QLWHOLùLQGHNL GHùLüLNOLNOHULQ \DüDQG×ù× \HQL
G|QHPHX\XPX\DYDüWDQDODQYHGHùLüLPHGLUHQHQ
NLüLYHNXUXPODU×QVLVWHPWDUDI×QGDQHOLPLQHHGLOPHVL
NDo×Q×OPD]G×U
VNDQGDOODU×Q×Q NHQGL |OoHNOHULQGH (QURQ·GDQ NDO×U
77. LOH üLUNHWOHUH JHWLULOGLùL JLEL ´KHVDS
\DQODU×GD\RNWXU
YHUHELOLUOLNµ \HQL G|QHPGH PXKDVHEHFLOHU YH
.UL]OHUH YH EDQNDF×O×N VNDQGDOODU×QD GHQHWoLOHU EXQODU×Q WHPVLOFLOHUL RGDODU YH PHVOHN
|WHGHQ EHUL DO×üN×Q ONHPL]GH GH KHP ONHQLQ |UJWLoLQGHJHOPHNWHGLU
GLQDPLNOHULQGHQ KHP GH G×ü GLQDPLNOHUGHQ GRùDQ
7h502%VD\J×QELU,)$&\HVLRODUDN]HULQH
JHUHNOLOLNOHUOH \RùXQ RODUDN \DVDO G]HQOHPH GüHQOHUL |WHGHQ EHUL \DSPDNWDG×U $GD\ODUGDQ
\DS×OPDNWDG×U (Q VRQ NDEXO HGLOHQ 7UN 7LFDUHW EDüOD\DUDN PHVOHùLQ LFUD HGLOPHVL\OH LOJLOL WP
.DQXQX 6DUEDQHV 2;OH\·OH EDüOD\DQ \DVDO G]HQOHPHOHULQL XOXVODUDUDV× VLVWHPOH HQWHJUH
G]HQOHPHIXU\DV×Q×QONHPL]|]HOLQGH\DüDQDQELU HWPLüWLU 'ROD\×V×\OD ONHPL] PXKDVHEHFLOHUL
X]DQW×V×G×U
GH ELUHU ,)$& \HVL RODUDN ONHGH \HQL GRùDQ
6NDQGDOODU YH NUL]OHUOH ELUOLNWH \DS×ODQ LKWL\DoODUDVUDWOHX\XPVDùODPDNRQXVXQGDEDüWD
DQDOL]OHU VRQXFX EWQ GQ\DGD Do×NoD RUWD\D HùLWLP ROPDN ]HUH ]HUOHULQH GüHQOHUL \DSPDN
NR\XOPXüWXU NL üHIIDÁ×N VUGUOHELOLUOLN YH KHVDS GXUXPXQGDG×UODU 0HVOHN XOXVODUDUDV×ODüP×üW×U
YHUHELOLUOLN LONHOHULQLQ Lü GQ\DV×QGD \HUOHüPHVL <DS×ODQODU G]HQOL RODUDN ,)$&·D UDSRU HGLOPHNWH
]RUXQOXGXU %XQD EDùO× RODUDN üLUNHWOHULQ ÀQDQVDO HNVLNOHU YDUVD QDV×O YH QH ]DPDQ JLGHULOHFHùLQH
UDSRUODPDV× Lo GHQHWLPL EWQ EXQODU×Q VDùO×ù×Q× LOLüNLQKDUHNHWSODQODU×VXQXOPDNWDG×U
JDUDQWLHGHFHNüHNLOGHYHNXUXPVDO\|QHWLPHX\JXQ
gUJWVHO
G]H\GH
XOXVODUDUDV×ODüPD
NXUXODFDN Lo NRQWURO VLVWHPL ÀQDQVDO UDSRUODU×Q VDùODQP×üROVDGD\HQLVLVWHPHX\XPNRQXVXQGD
EDù×PV×] GHQHWLPL YH NDPX J|]HWLPL ELUELULQLQ PHVOHNWDüODU WDUDI×QGDQ RUWD\D NR\XODFDN NLüLVHO
WDPDPOD\×F×V×G×UYHJHUHNOLGLU
oDEDODU |UJWVHO oDEDODU×Q KD\DWD JHoLULOPHVLQGH
%X \DNODü×P PXKDVHEH VLVWHPL YH EX |QHP ND]DQPDNWD PXKDVHEH PHVOHùLQL LFUD
VLVWHPL \UWHQ PXKDVHEH PHVOHùLQGH RODQODU× HGHQOHU DUDV×QGD KL]PHW NDOLWHVL DQODP×QGD
HNRQRPLN VLWHPLQ VDùO×NO× ELU üHNLOGH \UPHVL \DUDW×ODFDN IDUN× EHOLUOH\HFHN WHPHO XQVXUODUGDQ
LoLQ JHUHNOL RODQ XQVXUODU×Q
ELULVLKDOLQHJHOPHNWHGLU
PHUNH]LQH
\HUOHüWLUPLüWLU
.DPX
J|]HWLP
1LWHNLP \HQL 77.·Q×Q |]HOOLNOH
VLVWHPLQLQ HQ |QHPOL JHUHNOLOLùL
6NDQGDOODUYHNUL]OHUOHELUOLNWH\DSďODQ
üLUNHWOHU KXNXNX LOH PXKDVHEH
PXKDVHEHFLOHUGHQ
EXQODU×Q
DQDOL]OHUVRQXFXEWQGQ\DGD
YH
GHQHWLP
NRQXVXQGD
\DSW×ù× LüOHUGHQ YH NDPX
DoďNoDRUWD\DNR\XOPXđWXUNL
JHWLUGLùL \HQLOLNOHU GQ\DGDNL
J|]HWLPL\OH LOJLOL WP o×NDU
đHIIDċďNVUGUOHELOLUOLNYHKHVDS
\HQL \DNODü×POD WDP RODUDN
NHVLPOHULQGHQ
EDù×PV×]
YHUHELOLUOLNLONHOHULQLQLđGQ\DVďQGD
X\XPOXGXU (OEHWWH DUG×QGDQ
ROPDV×G×U hONHPL]GHNL .DPX
\HUOHđPHVL]RUXQOXGXU
JHOHQ NDPX J|]HWLPL LOH LOJLOL
*|]HWLP .XUXPX·QD \DVDO
G]HQOHPHOHU 77.·Q×Q \HQL
GD\DQDN WHüNLO HGHQ NDUDUQDPH
38
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
» Makaleler«
\DüDQDELOHFHN
DNVDNO×NODU
LQFHOHQGLùLQGH
NXUJXVX
QHGHQL\OH KLo LVWHPHGLùLPL]
LWLEDUL\OH GQ\D LOH X\XPX
VNDQGDOODU×Q YH \DüDQDELOHFHN
NRQXVXQGD VRUXQ ROPDG×ù×
ÜONHPL]LoLQ\HQLRODQNDPX
PXKWHPHO NUL]OHULQ RUWD\D
Do×NoD J|UOPHNWHGLU %|\OH GH
J|]HWLPLVLVWHPLGRčDORODUDN
o×NPDV× KDOLQGH EXQODU×Q
ROPDO×G×U ]LUD .DPX *|]HWLP
WHPHO VRUXPOXOXùX ONHGHNL
.XUXPX·QXQGDGQ\DGDNLNDPX
ELU´J|]HWHQµELUGH´J|]HWLOHQµ
\UWPHQLQ
]HULQGHGLU
J|]HWLP VLVWHPOHULQH HQWHJUH
đHNOLQGHLNLWDUDI\DUDWPďđWďU
'ROD\×V×\OD \UWPHQLQ NDPX
ROPDV×JHUHNPHNWHGLU
J|]HWLPL LOH LOJLOL FLGGL |QOHPOHU
hONHPL] LoLQ \HQL RODQ
DOPDN LKWL\DF× DQODü×ODELOLU
NDPX J|]HWLPL VLVWHPL GRùDO
RODUDN ELU ´J|]HWHQµ ELU GH ´J|]HWLOHQµ üHNOLQGH LNL $QFDN\UWPHQLQELUX]DQW×V×RODQ.DPX*|]HWLP
WDUDI\DUDWP×üW×UúNLWDUDILoLQGH\HQLELUEDN×üDo×V× .XUXPX·QXQWPLüOHULNHQGLVLQLQ\DSPD\DNDONPDV×
JHOLüWLUPHN]RUXQOXOXùXGRùPXüWXU$QFDN]OHUHN GD DQODü×O×U YH HNRQRPLN ELU \DNODü×P GHùLOGLU
LIDGH HWPHN JHUHNLU NL üX V×UDODU NXUXPODU×Q YH hONHPL] PHVOHNWDüODU×\OD YH PHVOHN |UJW\OH ELU
PHVOHNWDüODU×Q]DPDQYHND\QDNODU×HWNLQELUüHNLOGH PXKDVHEH PHVOHùL JHOHQHùL YH ELULNLPLQH VDKLSWLU
VLVWHPH NDQDOL]H HGLOHPHPHNWHGLU hONHPL]LQ %X ELULNLPLQ \HQL G]HQGH QDV×O GHùHUOHQGLULOHFHùL
JHOHQHNVHOVRUXQXRODQNXUXPODUDUDV×QGD\DüDQDQ oRN|QHPOLGLU
ûX DQGD PXKDVHEH YH GHQHWLP PHVOHùLQLQ
LOHWLüLPYHLüE|OPHNVLNOLùLPDDOHVHIEXDODQGDGD
´J|]HWLOPHVLµ GHùLO ´\|QHWLOPHVLµ üHNOLQGH ELU
RUWD\Do×NP×üW×U
%XQXQ LON LüDUHWL HùLWLP NRQXVXQGD \DüDQDQ \DNODü×PKkNLPGLU%XNRQXGDKDGHWD\O×DQDOL]OHUH
LKWL\Do GX\PDNWDG×U <HQL PXKDVHEH G]HQLQLQ
oDW×üPDG×U
%DüWD PHVOHùH JLULü V×QDYODU× ROPDN ]HUH KD\DW JHoPHVL NRQXVXQGD KD\DWL |QHPH VDKLS
PHVOHNWDüODU×Q HùLWLPL HWLN NXUDOODU LOH GLVLSOLQ EX EDüODQJ×o \×OODU×QGD \DüDQDQ NXUXPODUDUDV×
VRUXüWXUPD YH FH]D PHNDQL]PDV×Q×Q LüOHWLOPHVL LOHWLüLPVL]OLNDFDED´J|]HWHQµYH´J|]HWLOHQµUROOHULQLQ
NRQXODU×Q×Q GRùDO YH EDüO×FD VRUXPOXVX PHVOHN DQODü×ODPDPDV× YH VLQGLULOHPHPHVL QHGHQL\OH
PLGLU"6LVWHPDWLNRODUDN\D\J×QODüDFDNP×G×U"
|UJWGU0RGHUQGQ\DGDE|\OHGLU
5ROOHULQ N×VD ]DPDQGD ROPDV× JHUHNWLùL
9DUROPDQHGHQLYH\DVDOGD\DQDù×LOHGQ\D\OD
EX GHQOL X\XPOX ELU .DPX *|]HWLP .XUXPXQXQ JLEL GQ\D LOH X\XPOX YH SURIHV\RQHO ELU üHNLOGH
X\JXODPDNRQXVXQGDPRGHUQGQ\D|UQHNOHULQGHQ WDQ×PODQPDV×QGD oDW×üPDODU×Q D]DOW×OPDV×QGD
X]DN\DNODü×PODURUWD\DNR\PDV×üDü×UW×F×G×U.DPX ND\QDNYH]DPDQ×QHWNLQNXOODQ×OPDV×EDN×P×QGDQ
J|]HWLPLDQODP×QGD´HQVHUWµRODUDNELOLQHQ$%'·GH ID\GDODUYDUG×U
gWH \DQGDQ WP NXUXPODU×Q RUWDN NDQ×V×
ELOHoDW×üPDEXG]H\OHUGHGHùLOGLU.DPXJ|]HWLPL
\UWF GHùLO ´J|]HWLFLµGLU YH VLVWHPLQ LVPLQGH RODUDN\DS×OPDV×JHUHNHQLONLüLQVLVWHPGHYDURODQ
J|]HWLP NHOLPHVLQLQ EXOXQPDV× \DS×ODFDN LüL WDULI YH\HQLNDW×ODFDNPHVOHNWDüODU×Q\HQL77.LOHELUOLNWH
HWPHNWHGLU *|]HWLP LüL \DSPDN GHùLO \DS×ODQ× GRùDQ ELOJL HNVLNOLNOHULQLQ JLGHULOPHVL ROGXùXQXQ
GHQHWOHPHNWLU gUQHùLQ PXKDVHEHFLOHU LoLQ HWLN RUWD\DNR\XOPDV×VRQGHUHFHGRùUXYHVHYLQGLULFLGLU
NXUDOODU ,)$& WDUDI×QGDQ \D\×QODQG×ù×QGD PHVOHN .D\QDù× QH ROXUVD ROVXQ HùLWLPLQ VRPXW NDWN×ODU×
|UJW ELU ,)$& \HVL RODUDN EXQODU× \D\×QODPDN \DN×Q]DPDQGDJ|UOHFHNWLU
JQFHOOHPHN\HOHULQHGX\XUPDNNXUDOODUDX\XPX
VDùODPDNX\PD\DQODUKDNN×QGDGLVLSOLQLüOHPOHULQL
\UWPHN GXUXPXQGDG×U .DPX J|]HWLPLQLQ
EXUDGDNL J|UHYL PHVOHN |UJWQQ EX VD\×ODQODU×
KDNN×\OD \DS×S \DSPDG×ù×Q× GHQHWOHPHN ROXS
EXQODU× PHVOHN |UJW \HULQH NHQGLVLQLQ \DSPDV×
GHPHN GHùLOGLU %HQ]HU üHNLOGH PHVOHNWDüODU×Q
HùLWLPLQLQ ,)$&·×Q HùLWLP VWDQGDUWODU×QD J|UH
\DS×OPDV×Q×VDùODPDNPHVOHN|UJWQQJ|UHYLGLU
.DPXJ|]HWLPLQEXUDGDNLJ|UHYLPHVOHN|UJWQQ
HùLWLPL ,)$&·D J|UH KDNN×\OD \DS×S \DSPDG×ù×Q×
GHQHWOHPHN ROXS EXQODU× PHVOHN |UJW \HULQH
NHQGLVLQLQNXUJXODPDV×YH\DSPDV×GHPHNGHùLOGLU
0XKDVHEH
YH
GHQHWLP
NRQXVXQGD
39
Transfer fiyatlandırması yoluyla örtülü kazanç
dağıtımına ilişkin eleştirilerin muvazaa ile ilişkisi
ve VUK 353/1’de düzenlenen özel usulsüzlük cezası
yönünden değerlendirilmesi
1DGLU*h/+$1
7FSHJ.GFUUJþJ&)FTBQ6[NBOü
\|QQGHQ \DS×ODQ ELU HOHüWLUL VRQXFXQGD NDWPD
*ú5úû
7UDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO GHùHU YHUJLVL PDWUDK×Q×Q QH RODFDù× JLEL KDOL
ND]DQoGDù×W×P×PHVVHVHVLVD\×O×.XUXPODU KD]×UGDWDUW×ü×OPD\DGHYDPHGHQVRUXQODU\XNDU×GD
9HUJLVL .DQXQXQXQ ·QF PDGGHVLQGH 2(&' EDKVLJHoHQLNLQFLNDWHJRUL\H\DQLG]HQOHPHOHULQ
G]HQOHPHOHULQH SDUDOHOOLN DU] HGHFHN üHNLOGH \RUXPXQGDQ ND\QDNODQDQ LKWLODÁDUD |UQHN WHüNLO
G]HQOHPHDOW×QDDO×QPDV×QDNDUü×QPNHOOHÁHULOH HWPHNWHGLU 7UDQVIHU À\DWODQG×UPDV×Q×Q |QHPLQLQ
LGDUHDUDV×QGDHQ|QHPOLX\XüPD]O×NDODQODU×QGDQ JLGHUHN DUWPDV× KHP GRùDO VHEHSOHUOH KHP GH
ELULQLWHüNLOHWPHNWHGLU%XGXUXPXQRUWD\Do×NPDV×QGD G]HQOHPHOHULQ \RUXPODQPDV×QGDQ ND\QDNODQDQ
PHVVHVHQLQ GRùDV×QGDQ ND\QDNODQDQ QHGHQOHULQ VHEHSOHUOH RUWD\D o×NDFDN LKWLODÁDU×Q JLGHUHN
\DQ× V×UD G]HQOHPHOHULQ \RUXPODQPDV×QGDQ DUWDFDù×Q× J|VWHUPHNWHGLU %X GXUXP VDGHFH
ND\QDNODQDQ QHGHQOHU GH HWNLOL RODELOPHNWHGLU ONHPL]H KDV ELU GXUXP GHùLOGLU gUQHùLQ$%' YH
gUQHùLQELUoRN]RUOXDüDPDYHNDWODQ×ODQPDOL\HWOH +ROODQGDJLELoRNXOXVOXüLUNHWOHUHHYVDKLSOLùL\DSDQ
WHVSLW HGLOHQ HPVDO EHGHOLQ PNHPPHO EHGHO ONHOHUGHGHYDPHGHQYHUJLGDYDODU×Q×Q|QHPOLELU
ROPDPD LKWLPDOL KHU ]DPDQ PHYFXWWXU %X GXUXP N×VP×WUDQVIHUÀ\DWODQG×UPDV×QDLOLüNLQGLU
7UDQVIHU À\DWODQG×UPDV× PHVVHVHVLQLQ
PHVVHVHQLQ
GRùDV×QGDQ
\RUXPODQPDV×QD
GD\DO×
ND\QDNODQDQ VHEHSOHUH HQ
RODUDN RUWD\D o×NDQ ELU GLùHU
|QHPOL|UQHNWLU
7UDQVIHUIL\DWODQGďUPDVďQďQ
WDUW×üPDO× KXVXV LVH WUDQVIHU
7UDQVIHU À\DWODQG×UPDV×
|QHPLQLQJLGHUHNDUWPDVď
À\DWODQG×UPDV× \ROX\OD |UWO
\ROX\OD|UWOND]DQoGDù×W×P×Q×Q
KHPGRčDOVHEHSOHUOHKHPGH
G]HQOHPHOHULQ\RUXPODQPDVďQGDQ
ND]DQo GDù×W×P×QGD EXOXQGXùX
NDU SD\× RODUDN DGGHGLOPHVL
ND\QDNODQDQVHEHSOHUOHRUWD\D
|QHVUOHQLüOHWPHOHUKDNN×QGD
QHGHQL\OH \DS×ODFDN G]HOWPH
oďNDFDNLKWLODIODUďQJLGHUHN
9HUJL
8VXO
.DQXQXQXQ
LüOHPOHULQLQKDQJLQRNWD\DNDGDU
DUWDFDčďQďJ|VWHUPHNWHGLU
98.·QXQ PDGGHVLQGH
\DS×ODFDù× HPVDOLQH QD]DUDQ
G]HQOHQHQ ´«YHULOPHVL YH
\NVHN EHGHOOH LWKDO HGLOHQ ELU
DO×QPDV× LFDE HGHQ IDWXUD
PDO×Q JPUNWH |GHQHQ NDWPD GHùHU YHUJLVLQLQ
LQGLULPLQLQ GXUXPX YH WUDQVIHU À\DWODQG×UPDV× JLGHU SXVXODV× PVWDKVLO PDNEX]X LOH VHUEHVW
PHVOHN PDNEX]ODU×Q×Q YHULOPHPHVL DO×QPDPDV×
1
%XPDNDOHGHNLJ|UüOHU\D]DU×QDDLWROXSoDO×üW×ù×.XUXP·XEDùODPD]
40
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
+XNXN)DNOWHVL<D\×Q×1R$QNDUDV
<DUJ×WD\úoWLKDWODU×%LUOHüWLUPH.XUXOX·QXQWDULKOLYHVD\×O×
NDUDU×
4
*h1'2ø'8%XUKDQ´0XYD]DD,g]HO+XNXNWD0XYD]DDµ9HUJL'Q
\DV×'HUJLVL$ùXVWRV
» Makaleler«
YH\DG]HQOHQHQEXEHOJHOHUGH
ROGXNODU× LüOHPH J|UQUGHNL
JHUoHN
PHEODùGDQ
IDUNO×
LüOHP GHQLU 7DUDÁDU EXUDGD
PHEODùODUD \HU YHULOPHVL…”QH
KXNXNL LüOHPL V×UI J|UQüWH
0XYD]DDOďLđOHPGHG|UWXQVXU
LOLüNLQ|]HOXVXOV]ONFH]DV×Q×Q
\DSPDNWD YH \DSW×NODU× KXNXNL
PHYFXWWXU%XQODUJ|UQUGHNL
PXYD]DDOďLđOHPPXYD]DD
X\JXODQ×S X\JXODQPD\DFDù×QD
LüOHPLQNHQGLOHULKDNN×QGDKLoELU
V|]OHđPHVLJL]OLLđOHPYHoQF
LOLüNLQGLU dDO×üPDP×] WUDQVIHU
KNPYHVRQXoGRùXUPD\DFDù×
NLđLOHULDOGDWPDNDVWďGďU.DVďW
À\DWODQG×UPDV× \ROX\OD |UWO
KXVXVXQGD
DQODüP×ü
ND]DQo GDù×W×P×Q×Q PXYD]DD
EXOXQPDNWDG×UODU7DUDÁDU×QDV×O
ROPDG×ù×
SHUVSHNWLÀQGHQ
LUDGH YH DPDoODU×QD X\PD\DQ
\ROD
o×NDUDN
WUDQVIHU
RQODU× |UWPH DUDF× RODUDN
À\DWODQG×UPDV× HOHüWLULOHULQH 98.·QXQ NXOODQ×ODQ J|UQüWHNL V|]OHüPH D\Q× ]DPDQGD
PDGGHVLQGHG]HQOHQHQ|]HOXVXOV]ONFH]DV×Q×Q EDüNDODU×Q×\DQ×OWPDNJHUoHùHX\PD\DQ]DKLULELU
X\JXODQDPD\DFDù× DUJPDQ×Q× Do×NODPD DPDF× J|UQü \DUDWPDN LoLQ G]HQOHQPHNWH EDüND ELU
JWPHNWHGLU
DQODW×PODEXV|]OHüPHLOHPXYD]DDQ×QEDüNDODU×Q×
089$=$$0h(66(6(6ú
NDQG×UPDXQVXUXJHUoHNOHüWLULOPHNWHGLU
0XYD]DD $UDSoD N|NHQOL ELU NHOLPH
ROXS GDQ×ü×NO× G|Yü GDQ×ü×NO×O×N DQODPODU×QGD
0XYD]DD6|]OHüPHVL
NXOODQ×OPDNWDG×U <UUONWH EXOXQDQ PHY]XDWWD
7DUDÁDU×Q J|UQUGHNL PXYD]DDO× LüOHPL
PXYD]DDQ×QWDQ×P×\DS×OPDP×üW×U'RNWULQGHJ|Uü V×UI oQF NLüLOHULQ DOGDWPDN LoLQ \DSW×NODU×QD YH
ELUOLùL RODQ WDQ×P× LVH ´WDUDÁDU×Q oQF NLüLOHUL NHQGL DUDODU×QGD KNP LIDGH HWPH\HFHùLQH GDLU
DOGDWPDNDPDF×\ODJHUoHNLUDGHOHULQHGD\DQPD\DQ ELU DQODüPD \DSPDODU× JHUHNLU %X DQODüPD\D
ELU LüOHP \DSPDODU× IDNDW J|UQUGHNL EX LüOHPLQ PXYD]DD DQODüPDV× V|]OHüPHVL GHQLU 0XYD]DD
NHQGL DUDODU×QGD JHoHUOL ROPD\DFDù× KXVXVXQGD DQODüPDV× PXYD]DDQ×Q YDUO×ù× LoLQ JHUHNOL ELU
X]ODüPDODU×G×Uµ2 %RUoODU .DQXQX·QGD PXYD]DD\D üDUWW×U %X DQODüPD WDUDÁDU×Q J|UQUGHNL LüOHPL
\|QHOLN ELU Do×NODPD YDUG×U %LU V|]OHüPHQLQ üHNLO V|]OHüPH\L LVWHPHGLNOHULQL LIDGH HGHU 0XYD]DD
YHüDUWODU×Q×EHOLUOHPHGHLNLWDUDI×QJHUHN\DQO×üO×NOD DQODüPDV×Q×Q WDUDÁDU× PXYD]DDO× J|UQUGHNL
JHUHN V|]OHüPHGHNL JHUoHN DPDoODU×Q× JL]OHPHN LüOHPLQWDUDÁDU×G×U
LoLQNXOODQG×NODU×WDELUOHUHYHLVLPOHUHEDN×OPD\DUDN
RQODU×QJHUoHNYHRUWDNDPDoODU×Q×DUDPDNOD]×PG×U
*L]OLúüOHP
%RUoODU .DQXQX PG, *|UOGù ]HUH
7DUDÁDU PXYD]DDO× ELU LüOHP \DSW×NODU×QGD
%RUoODU .DQXQX PXYD]DD\× WDQ×PODPDP×ü VDGHFH GLOHUOHUVHNHQGLDUDODU×QGDNHQGLJHUoHNLUDGHOHULQH
PXYD]DDO× GXUXPODUGD JHUoHN GXUXPXQ JHoHUOL GD\DQDQ YH JHUoHN GXUXPX \DQV×WDQ ELU LüOHP
ROGXùXQDYXUJX\DSP×üW×U<DUJ×WD\·DJ|UHPXYD]DD \DSDELOLUOHU $QFDN EX LüOHP WDUDÁDU DUDV×QGD
´Do×NODQDQ EH\DQODU×Q JHUoHN PDNVDWODU×QD JL]OL NDO×U YH oQF NLüLOHUH GX\XUXOPD] úüWH
X\PDG×ù×Q× ELOGLNOHUL KDOGH kNLGOHULQ NDVWHWWLNOHUL WDUDÁDU×Q NHQGL DUDODU×QGD \DSDUDN EDüNDODU×QD
GXUXPGDQ EDüND ELU KXNXNL LOLüNLGH NHQGLOHULQL GX\XUPDG×NODU×EXLüOHPHJL]OLLüOHPGHQLU
DQODüP×üJLELJ|VWHUPLüROPDODU×KDOLµGLU
0XYD]DDO× LüOHPGH G|UW XQVXU PHYFXWWXU
.DV×W
%XQODU J|UQUGHNL PXYD]DDO× LüOHP PXYD]DD
0XYD]DD LUDGH LOH EH\DQ DUDV×QGD ELOHUHN
V|]OHüPHVL JL]OL LüOHP YH oQF NLüLOHUL DOGDWPD PH\GDQD JHWLULOHQ X\JXQVX]OXNWXU %XUDGD DPDo
NDVW×G×U.DV×W
oQF NLüLOHUL DOGDWPDNW×U =DWHQ X\JXQVX]OXN GD
WDUDÁDU×Q LUDGHVL\OH \DUDW×OPDNWDG×U %X GXUXPGD
*|UQUGHNLúüOHP
DOGDWPD NDVG× PXYD]DDQ×Q ]RUXQOX ELU XQVXUX
7DUDÁDU×QoQFNLüLOHULDOGDWPDNLoLQ\DSP×ü KDOLQHJHOPHNWHGLU
0XYD]DDPXWODNPXYD]DDYHQLVELPXYD]DD
2
(6(1(57XUKDQ7UN+XVXVL+XNXNXQGD0XYD]DDO×0XDPHOHOHU$QNDUD
RODUDNLNL\HD\U×O×U
hQLYHUVLWHVL
3
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
0XWODN0XYD]DD
7DUDÁDU×Q JHUoHNWH KHUKDQJL ELU LüOHP
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
41
\DSPD\×GüQPHGLNOHULKDOGHV×UIoQFNLüLOHUH
NDUü×RQODU×DOGDWPDNDPDF×\ODELULüOHP\DSP×üJLEL
J|]NPHN LoLQ J|UQüWH ELU LüOHP \DSPDODU×QD
´PXWODN PXYD]DDµ GHQLU 0XWODN PXYD]DD\D
GRNWULQGH DGL PXYD]DD UHLQH 6LPXODWLRQ DG×
GD YHULOPHNWHGLU %XUDGD WDUDÁDU JHUoHNWH
KLoELU V|]OHüPH LüOHP \DSPDN LVWHPHPHNWH
J|UQUGHNL V|]OHüPH LOH VDGHFH oQF NLüLOHUL
DOGDWPDNWDG×UODU
EDù×üODPD V|] NRQXVX ROGXùX KDOGH PLUDVo×ODU×Q
LOHULGHKDNWDOHSHWPHOHULQHHQJHOROPDNDPDF×\OD
G×üJ|UQü\OHVDW×üV|]OHüPHVL\DSP×üODUG×U
LL 7DUDÁDU PXYD]DDO× LüOHP LOH VDGHFH
V|]OHüPHQLQEHOOLüDUWODU×Q×JL]OHPH\L|QJ|UPüOHUGLU
gUQHùLQ JD\ULPHQNXOQ VDW×ü EHGHOL PLO\RQ
OLUDROGXùXKDOGHWDUDÁDUWDSXJLGHUOHULQLD]DOWPDN
DPDF×\OD \DSW×NODU× V|]OHüPHGH EHGHOL PLO\RQ
OLUDRODUDNJ|VWHUPH\ROXQDJLWPLüOHUGLU
6RQXo RODUDN PXYD]DD oHüLWOHULQL D\×UDQ
1LVEL0XYD]DD
XQVXU JL]OL LüOHPGLU ûD\HW PXYD]DDO× LüOHPGH
1LVEL PXYD]DD WDUDÁDU×Q DUDODU×QGD JL]OL LüOHP PHYFXWVD ´QLVEL PXYD]DDµ WDUDÁDU
G]HQOHGLNOHULELUV|]OHüPH\LNHQGLGDKLOLLUDGHOHULQH DUDV×QGD KHUKDQJL ELU JL]OL LüOHP PHYFXW GHùLOVH
X\PD\DQYHG×üDNDUü×\DSW×NODU×EDüNDELULüOHPLOH ´PXWODN PXYD]DDµ V|] NRQXVX ROPDNWDG×U 'LùHU
JL]OHPHOHULGLU1LVELPXYD]DDGDWDUDÁDUJ|UQUGHNL ELU GH\LüOH QLVEL PXYD]DDGD WDUDÁDU \DSPDN
LüOHPDUNDV×QGDJHUoHNLUDGHOHULQHX\JXQELULüOHP LVWHGLNOHUL V|]OHüPH\L Do×NoD \DSPDPDNWD JL]OLFH
\DSDUODU *|UQüWHNL LüOHP DUNDV×QGD EXOXQDQ \DSPDNWDG×UODU
EX LüOHPH ´JL]OL LüOHPµ DG× YHULOLU %. 0DG LOH
7DUDÁDU×Q JHUoHN LUDGHOHULQH X\PD\DQ
VDGHFHQLVELPXYD]DDG]HQOHQPLüWLU%XPDGGHGH J|UQUGHNL LüOHP PXYD]DDO× LüOHP LVWHU PXWODN
PXWODNPXYD]DDKNPHEDùODQPDP×üW×U
PXYD]DD LVWHU QLVEL PXYD]DD V|] NRQXVX ROVXQ
0XYD]DDO× ELU LüOHPGH WDUDÁDU×Q JHUoHN JHoHUVL]GLU EDW×OG×U 0XYD]DDO× LüOHP WDUDÁDU
LUDGHOHULQH X\DQ JL]OL LüOHP
DUDV×QGD KLoELU KXNXNL VRQXo
oHüLWOLüHNLOOHUGHRUWD\Do×NDELOLU
DODFDN YH ERUo GRùXUPD]
L 7DUDÁDU PXYD]DDO×
0XYD]DDO× LüOHPOHU LoLQ ´LUDGH
0XYD]DDOďELULđOHPGHWDUDIODUďQ
LüOHP LOH V|]OHüPHQLQ QLWHOLùLQL
SUHQVLELµX\JXODQ×U
JL]OHPHN LVWHPLüOHUGLU gUQHùLQ
JHUoHNLUDGHOHULQHX\DQJL]OL
VDW×ü LVWHGLNOHUL KDOGH üXI·D
*|UQUGHNL úüOHPLQ
LđOHPoHđLWOLđHNLOOHUGHRUWD\D
KDNN×Q×QNXOODQ×OPDV×Q×|QOHPHN
*HoHUVL]OLùL
oďNDELOLU
]HUH EDù×üODPD \DSP×ü JLEL
'DKD|QFHGHGHùLQGLùLPL]
EH\DQGD EXOXQPXüODUG×U YH\D
]HUH
KXNXNXPX]GD
42
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
» Makaleler«
PXYD]DD\D LOLüNLQ WHN KNP %RUoODU .DQXQX·QXQ YDUG×U 0NHOOHÁHULQ YHUJL NDo×UPDN DPDF×\OD |]HO
· LQFL PDGGHVLQGH \HU DODQ KNPGU %X KXNXN ELoLPOHULQL RODùDQ VD\×OPD\DFDN üHNLOGH
PDGGHGH GH QH PXYD]DDQ×Q WDQ×P× \DS×OP×ü QH N|W\HNXOODQPDODU×QD´SHoHOHPHµEXH\OHPLHVDV
GH PXYD]DDQ×Q KNP YH VRQXoODU× Do×NODQP×üW×U DODQ LüOHPH GH ´SHoHOHPH LüOHPLµ GHQPHNWHGLU
0XYD]DD LOH LOJLOL KXVXVODU GRNWULQGHNL oDO×üPDODU 3HoHOHPH\L JHUoHN ELU YHUJL\L GRùXUDQ ROD\×Q
YHPDKNHPHLoWLKDWODU×\ODRUWD\Do×NP×üW×U'RNWULQ |]HO KXNXN V|]OHüPHOHUL \ROX\OD IDUNO× J|VWHULOHUHN
YH PDKNHPH LoWLKDWODU× PXYD]DD LOH LOJLOL RODUDN YHUJL ERUFXQXQ N×VPHQ \DKXW WDPDPHQ RUWDGDQ
´LUDGH SUHQVLELQLµ EHQLPVHPLüOHUGLU úUDGH SUHQVLEL NDOG×U×OPDV×üHNOLQGHWDQ×PODPDNPPNQGUYHELU
V|]OHüPHOHU \DS×O×UNHQ WDUDÁDU×Q J|VWHUGLNOHUL LüOHPGHSHoHOHPHROGXùXWHVSLWHGLOGLùLQGHJHUoHN
LUDGHOHULQLQGHùLOJHUoHNLUDGHOHULQLQX\JXODQPDV×Q×Q LNWLVDGL GXUXPD J|UH YHUJLOHQGLUPH \DS×ODFDNW×U
NDEXOHGLOPHVLGLU
0XYD]DDGD LVH JHUoHN ROPD\DQ ELU ROD\×Q
*|UQUGHNL LüOHP WDUDÁDU×Q JHUoHN LüOHPLQ WDUDÁDU DUDV× ELU V|]OHüPH LOH YDUP×ü JLEL
LUDGHOHULQH X\JXQ RODUDN \DSPDN LVWHGLNOHUL J|VWHULOPHN VXUHWL\OH YHUJL \NQQ D]DOW×OPDV× \D
LüOHP GHùLOGLU %XUDGD KHU QH NDGDU üHNOL RODUDN GD RUWDGDQ NDOG×U×OPDV× V|] NRQXVXGXU .×VDFD
V|]OHüPHQLQ\DS×OPDV×LoLQX\JXQLUDGHEH\DQ×QGD SHoHOHPHGH LüOHPLQ WHPHOLQGH JHUoHN ELU ROD\
EXOXQXOPXü ROVD GD WDUDÁDU V|]OHüPHQLQ GRùUX \DW×\RUNHQ PXYD]DDGD JHUoHNWH ROPD\DQ ELU
ROPDG×ù×Q× YH EDüND ELU LüOHPL JL]OHPHN LoLQ LüOHPLQROD\×QWDUDÁDUDUDV×ELUV|]OHüPHLOHYDUP×ü
\DS×OG×ù×Q× ELOPHNWHGLUOHU 7DUDÁDU×Q PXYD]DDO× JLELJ|VWHULOPHVLEXLNLNDYUDPDUDV×QGDNLHQWHPHO
LüOHPGH ELUELULQH X\JXQ RODQ LUDGHOHUL J|UQUGHNL IDUN×ROXüWXUPDNWDG×U6
LüOHPLQJHoHUVL]ROGXùXYHYDUVD
3HoHOHPH
NRQXVXQGD
JL]OL LüOHPLQ JHoHUOL ROGXùX
YHULOHQ WLSLN |UQHN YHUDVHW YH
\|QQGHNLLUDGHOHULGLU
LQWLNDO YHUJLVL\OH LOJLOL RODQG×U
.ďVDFDSHoHOHPHGHLđOHPLQWHPHOLQGH
7DUDÁDU×Q
PXYD]DDO× JHUoHNELUROD\\DWď\RUNHQPXYD]DDGD 9HUDVHW YH úQWLNDO 9HUJLVL
LüOHPOHU
LoLQ
\DSW×NODU×
.DQXQX·QD J|UH LYD]V×]
JHUoHNWHROPD\DQELULđOHPLQROD\ďQ
J|UQUGHNL LüOHP V|]OHüPH WDUDIODUDUDVďELUV|]OHđPHLOHYDUPďđJLEL VXUHWOH YDNL LQWLNDOOHULQ JHUoHN
LUDGHOHULQH J|VWHULOPHVLEXLNLNDYUDPDUDVďQGDNL \×O× LoLQ 7/·VL YHUDVHW YH
HQWHPHOIDUNďROXđWXUPDNWDGďU
X\PDG×ù×QGDQ
JHoHUVL]GLU
LQWLNDOYHUJLVLQGHQPVWHVQDG×U
*|UQUGHNL LüOHP WDUDÁDU×Q
%LU EDED RùOXQD 7/
ELUELULQH X\JXQ EH\DQODU× LOH
EDù×üODUVDEXQXQ
PH\GDQDJHOPLüVHGHWDUDÁDUDVO×QGDEXLüOHPYH\D
7/·VLYHUJL\HWDELRODFDNW×U%XQXQ\HULQH
V|]OHüPHQLQ JHoHUOL ROPDV×Q× LVWHPHPHNWHGLUOHU YHUJL ERUFXQX EHUWDUDI HWPHN LoLQ RùOXQD KHU ELUL
=LUD %RUoODU .DQXQXQXQ ·LQFL PDGGHVLQLQ 7/WXWDU×QGDoD\U×EDù×ü\DSDUVDEXGXUXP
ELULQFL I×NUDV× X\DU×QFD ELU V|]OHüPHQLQ üHNLO YH \DVDQ×Q HPUHGLFL KNPQH WHUV GüHFHùLQGHQ
LoHULùL GHùHUOHQGLULOGLùLQGH WDUDÁDU×Q ELUELULQH SHoHOHPHRODUDNQLWHOHQGLULOHFHNWLU
X\JXQ LUDGHOHULQH EDN×OPDO×G×U $\U×FD \XNDU×GD
GHùLQGLùLPL] JLEL PDKNHPH LoWLKDWODU× YH KXNXN
75$16)(5
)ú<$7/$1',50$6,
GRNWLULQL GH WDUDÁDU×Q JHUoHN LUDGHOHULQH EDN×OPDV× <2/8</$ g5h7h/h .$=$1d '$ø,7,0,1,1
JHUHNWLùLNDQ×V×QGDG×U
089$=$$.$5û,6,1'$.ú'85808
7UDQVIHU À\DWODQG×UPDV× ELU WLFDUL LüOHWPHQLQ
*L]OLúüOHPLQ*HoHUOLOLùL
NHQGL E|OPOHUL \D GD NROODU× DUDV×QGDNL PDO YH
*|UQUGHNL PXYD]DDO× LüOHPLQ DUNDV×QD KL]PHW VDW×üODU×QGD X\JXODG×ù× À\DWODU×Q WHVSLWL
JL]OHQPLü WDUDÁDU×Q JHUoHN LUDGHVLQH X\DQ ELU RODUDN WDQ×PODQDELOLU VD\×O× .XUXPODU
V|]OHüPH YDUVD EX V|]OHüPH EDüWD üHNLO üDUW× 9HUJLVL .DQXQX .9.·QXQ ·QF PDGGHVLQGH
ROPDN ]HUH ELU V|]OHüPHQLQ JHUHNWLUGLùL GLùHU G]HQOHQHQ WUDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO
JHoHUOLOLN üDUWODU×QD VDKLS ROPDN |UQHùLQ DKODND 5û(1<h='´3HoHOHPHúOH0XYD]DDQ×Q1LWHOLùL9H$UDV×QGDNL)DUNODUµ<DNODü×P
üDKVL\HW KDNODU×QD YV D\N×U× ELU QLWHOLN WDü×PDPDN 6D\×V
6
<,/0$=(OLI´.DQXQD.DUü×+LOHQLQ9HUJL+XNXNXQGDNL*|UQP2ODUDN3HoHOHPH
ND\G×\ODJHoHUOLGLU
.DYUDP× 9H 0XYD]DD úOH 0XND\HVHVLµ *D]L hQLYHUVLWHVL +XNXN )DNOWHVL 'HUJLVL &
;9,,<6D
%X QRNWDGD PXYD]DD NDYUDP×\OD NDU×üW×U×ODQ 7%$7810HKPHW´gUWO6HUPD\Hh]HULQGHQ+HVDSODQDQYH\DgGHQHQ)DL]YH.XU
SHoHOHPH PHVVHVHVLQGH GH GHùLQPHNWH ID\GD )DUNODU×QGD.'9µ9HUJL'Q\DV×'HUJLVL0D\×V
43
ND]DQoGDù×W×P×PHVVHVHVL|]LWLEDUL\OHELUYHUJL À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo DNWDU×P×
JYHQOLN PHVVHVHVLGLU$QFDN EX GXUXP WUDQVIHU PXYD]DDGDQ]L\DGHSHoHOHPHYHNDQXQDNDUü×KLOH
À\DWODQG×UPDV× \RNOX\OD |UWO ND]DQo GDù×W×P×Q×Q NDYUDP×QD GDKD \DN×QG×U 1LWHNLP |UWO ND]DQo
PXYD]DDO×LüOHPROGXùXDQODP×QDJHOPHPHNWHGLU
GDù×W×P×Q× NDQXQD NDUü× KLOHQLQ WLSLN ELU |UQHùL
0XYD]DDGD V|]OHüHQOHULQ J|UQUGHNL ROGXùXQXVDYXQDQ\D]DUODUPHYFXWWXU
LüOHPGHNL LUDGH EH\DQODU×\OD EDùO× NDOPD LUDGHVL
7UDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO
JHUoHNWH PHYFXW GHùLOGLU 7DUDÁDU V×UI oQF ND]DQo GDù×W×P× LOH PXYD]DD DUDV×QGDNL IDUN×Q
NLüLOHUL DOGDWPDN PDNVDG×\OD JHUoHNWH ROPD\DQ DQODü×ODELOPHVLLoLQKHULNLGXUXPXGDEDU×QG×UDQELU
ELU V|]OHüPH\L YDUP×ü JLEL J|VWHUPHNWH \D |UQHùLQHOHDO×QPDV×ID\GDO×RODFDNW×UgUQHùLQ$
GD DUDODU×QGDNL V|]OHüPH\L ROGXùXQGDQ IDUNO× $ûUHWLPLQLJHUoHNOHüWLUGLùLYHHPVDOÀ\DW×
J|VWHUPHNWHGLUOHU 2\VD WUDQVIHU À\DWODQG×UPDV× 7/ RODQ EX]GRODE×Q× LOLüNLOL ROGXùX %$û·\H \ROX\OD |UWO ND]DQo GDù×W×P×QGD PXYD]DDGDQ 7/·\H VDWW×ù×Q× DQFDN V|] NRQXVX VDW×ü EHGHOLQLQ
IDUNO×RODUDNWDUDÁDU×QLUDGHOHULLOHEH\DQODU×ELUELULQH ELU N×VP×Q× JL]OH\HUHN 7/ ]HULQGHQ IDWXUD
X\JXQGXU 7DUDÁDU DUDV×QGDNL LüOHP YH EX LüOHPLQ G]HQOH\HUHN\DVDOND\×WODU×QDYHEH\DQQDPHOHULQH
VRQXoODU×LVWHQPHNWHGLU%XLüOHPLQYH\DXQVXUODU×Q×Q LQWLNDO HWWLUGLùLQL GüQHOLP %XUDGD KHP WUDQVIHU
NHQGL DUDODU×QGD JHoHUOL ROPD\DFDù× NRQXVXQGD À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo GDù×W×P×
WDUDÁDU DUDV×QGD \DS×OP×ü ELU
KHP GH PXYD]DDO× LüOHP V|]
DQODüPDGDQV|]HGLOHPH]+HP
NRQXVXGXU dQN LüOHWPH
DO×PVDW×P LüOHPL KHP GH EX
HPVDOLQHQD]DUDQGüNEHGHOOH
+XNXNHQJHoHUOLELUV|]OHđPHQLQ
LüOHPLQEHGHOLWDUDÁDU×QLUDGHOHUL
EX]GRODE× VDWPDN VXUHWL\OH
NXUXODELOPHVLLoLQWDUDIODUďQNDUđďOďNOďYH
GRùUXOWXVXQGD YH V|]OHüPH
ND]DQF×Q×|UWORODUDNGDù×WP×ü
ELUELULQHX\JXQLUDGHOHULQLQEXOXQPDVď
VHUEHVWLVLQLQ V×Q×UODU× GDKLOLQGH
|WH \DQGDQ HPVDOLQLQ DOW×QGD
YHEXLUDGHQLQ\LQHNDUđďOďNOďEH\DQď
WHVSLW HGLOPLü JHUoHN YH JHoHUOL
RODQEXEHGHOHLOLüNLQKDV×ODW×Q×Q
WHPHONRđXOGXU
XQVXUODUG×U
ELUN×VP×Q×JL]OH\HUHNPXYD]DDO×
0XYD]DDO×ELUV|]OHüPHGH
ELU LüOHP JHUoHNOHüWLUPLüWLU
KHU QH NDGDU NDù×W ]HULQGH
%XUDGD PXYD]DDQ×Q |QFHNL
DNVL J|UQVH GH JHUoHNWH V|]OHüHQOHULQ V|]OHüPH E|OPGH Do×NODG×ù×P×] G|UW XQVXUX GD PHYFXWWXU
KNPOHUL LOH EDùO× ROPD LUDGHOHUL PHYFXW GHùLOGLU 9HUJL8VXO.DQXQXQ%PDGGHVLEXWULüOHPOHULQ
+XNXNHQJHoHUOLELUV|]OHüPHQLQNXUXODELOPHVLLoLQ PXYD]DDO× ROGXùXQX NDEXO HWPHNWH YH JHUoHN
WDUDÁDU×Q NDUü×O×NO× YH ELUELULQH X\JXQ LUDGHOHULQLQ PDKL\HWLQHVDV×LONHVLQGHQKDUHNHWOHVDW×üEHGHOLQLQ
EXOXQPDV× YH EX LUDGHQLQ \LQH NDUü×O×NO× EH\DQ× 7/ ROGXùXQX HVDV DOPDNWDG×U gWH \DQGDQ
WHPHO NRüXOGXU +DOEXNL PXYD]DDO× V|]OHüPHGH .9.·GD G]HQOHQHQ WUDQVIHU À\DWODQG×UPDV×
J|UQUGH LUDGH EH\DQ× ROPDNOD ELUOLNWH JHUoHNWH \|QQGHQ LüOHPLQ HPVDO EHGHOLQ DOW×QGD ELU À\DWOD
LUDGHQLQNHQGLVLPHYFXWGHùLOGLUYHLüWHEX\]GHQ JHUoHNOHüWLùL\|QQGHNLHOHüWLULVRQXFX7/²
J|UQUGHNL PXYD]DDO× V|]OHüPH KXNXNHQ 7/ 7/ NDQXQHQ NDEXO HGLOPH\HQ JLGHU
JHoHUVL]GLU
RODUDNYHUJLPDWUDK×QDHNOHQHFHNWLU
gUWOND]DQoHOHüWLULVLQGHEXOXQDQLQFHOHPH
%XUDGDQ \ROD o×NDUDN YHUJL PHY]XDW×QGD
HOHPDQ×HOHüWLULNRQXVXLüOHPLQJHUoHNROPDG×ù×Q× WUDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo
LGGLD HWPHPHNWHGLU 7DP WHUVLQH ROD\×Q JHUoHN DNWDU×P× PHVVHVHVLQLQ ROPDG×ù×Q× ELU DQ LoLQ
ROGXùXQX DQFDN VRQXoODU×Q×Q PDOL NDU×Q WHVSLWL YDUVD\DUVDN98.·QXQ%PDGGHVLQLQLOLüNLOLNLüLOHU
QRNWDV×QGD NDQXQHQ NDEXO HGLOPH\HQ JLGHU RODUDN DUDV×QGD HPVDO À\DWWDQ IDUNO× À\DWODUOD \DS×ODQ
GLNNDWH DO×QPDV× JHUHNWLùLQL LOHUL VUPHNWHGLU LüOHPOHULQ HOHüWLUL NRQXVX \DS×OPDV×QD GD\DQDN
8QXWPDPDN JHUHNLU NL NDQXQHQ NDEXO HGLOPH\HQ ROPD\DFDù×Q× EHOLUWPHOL\L] =LUD 98.·QXQ %
JLGHUWDELULJHUoHNJLGHURODQKDUFDPDQ×QNDQXQHQ PDGGHVL JHUoHN PDKL\HWLQ HVDV ROGXùXQX LIDGH
UHGGHGLOPHVLGLU gUWO ND]DQo GDù×W×P× NHQGLQH HWPHNWHGLU úOLüNLOL NLüL\H \DS×ODQ GüN YHYH\D
|]J \DS×V× YH NXUDOODU× RODQ YH PXYD]DDGDQ \NVHNEHGHOOLLüOHPOHUGHGHJHUoHNGXUXPWDUDÁDU
|QHPOL|OoGHIDUNO×ODüDQELUPHVVHVHGLU7UDQVIHU DUDV×QGDNL HPVDOH D\N×U× RODUDN EHOLUOHQHQ À\DW
8
.2<81&80HVXW´0XYD]DD0HVVHVHVL0HVVHVHQLQgUWO6HUPD\HYHgUWO.D
]DQo'Dù×W×P×0HVVHVHOHULúOH.DUü×ODüW×U×OPDV×µ<DNODü×P6D\×V
44
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
9
6$5, +DPLW ´gUWO 6HUPD\H 9H gUWO .D]DQo 'Dù×W×P× 0HVVHVHOHULQLQ 0XYD
]DD9H.DQXQD.DUü×+LOH%DùODP×QGD'HùHUOHQGLULOPHVLµ9HUJL'Q\DV×2FDN
6D\×
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
» Makaleler«
]HULQGHQJHUoHNOHüWLULOHQLüOHPGLU7DUDÁDUEXEHGHO LOLüNLQ \DS×ODQ HOHüWLUL VRQUDV×QGD VWRNWD EXOXQDQ
]HULQGHQ DQODüP×ü EX EHGHOL |GHPH\H WDKVLO EX PDOODU×Q DNWLI GHùHUOHULQGH ELU GHùLüLNOLùH
HWPH\HUD]×ROGXNODU×Q×NDUü×O×NO×RODUDNLIDGHHWPLü JLGLOPH\HFHNWLU=LUD98.·QXQGHùHUOHPHKNPOHUL
YHDUDODU×QGDEXEHGHOKDULFLQGHKHUKDQJLELU|GHPH HPWLD GHùHUOHPHVLQGH JHQHO DQODPGD PDOL\HW
WDKVLODW JHUoHNOHüPHPLüWLU 'ROD\×V×\OD RUWDGD EHGHOL HVDV×Q×Q X\JXODQPDV×Q× HPUHWPHNWHGLU
JHUoHN YH KXNXNHQ JHoHUOL ELU V|]OHüPH YDUG×U YH 6WRNODUGD\DS×ODFDNE|\OHELUG]HOWPHGHùHUOHPH
PXYD]DDQ×QXQVXUODU×QGDQRODQJ|UQUGHNLLüOHP KNPOHULQH D\N×U× ELU LüOHP \DS×OPDV×QD \RO
YH\DJL]OLLüOHP\RNWXUoQNRUWDGDWHNYHJHUoHN DoDFDNW×U$QFDNYHUGLùLPL]EX|UQHNOHULQHPVDOLQH
ELULüOHPYDUG×U
QD]DUDQ GüN\NVHN EHGHOOHUOH JHUoHNOHüPHVL
<XNDU×GD YHUGLùLPL] |UQHùLQ ELU GLùHU \HULQH JHUoHN EHGHOLQ JL]OHQHUHN JHUoHN EHGHOGHQ
ER\XWX LVH LüOHPOHULQ G]HOWLOPHVLQGH V×UDV×QGD GüN\NVHN
EHGHOOHUOH
JHUoHNOHüWLULOPHVL
JHUoHNOHüWLULOHQ LüOHPOHUGH RUWD\D o×NPDNWDG×U GXUXPXQGD KHP PDOL NDU KHP WLFDUL NDU KHP
7UDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo GH EXQODUD GD\DQDN WHüNLO HGHQ PDOL WDEORODU×Q
GDù×W×P× \DS×OG×ù×QD \|QHOLN HOHüWLULGH HPVDO GHùLüPHVL JHUHNPHNWHGLU =LUD VDKWH IDWXUD
EHGHOOH LüOHP EHGHOL DUDV×QGDNL IDUN RODQ NXOODQ×ODUDN DO×QP×ü JLEL J|VWHULOHQ PDOODUD LOLüNLQ
7/²7/ 7/NDUSD\×
\DS×ODQ HOHüWLUL VRQXFXQGD EX
DGGHGLOHFHNWLU $QFDN LüOHPH
PDOODUD LOLüNLQ VWRN NDOHPOHULQLQ
LOLüNLQ KDV×ODW×Q JL]OHQHQ N×VP×
ELODQoRGDQo×NDU×ODFDNW×U
7UDQVIHUIL\DWODQGďUPDVď\ROX\OD
RODQ 7/ ² 7/ <DS×ODQ EX Do×NODPDODU
|UWOND]DQoGDčďWďPďPXYD]DD
7/NDUSD\×RODUDNGHùLOKDV×ODW
oHUoHYHVLQGH
WUDQVIHU
PHVVHVHVLQGHQIDUNOďNHQGLQHKDV
JHOLU RODUDN G]HOWPH\H WDEL
À\DWODQG×UPDV× \ROX\OD |UWO
|]HOOLNOHULYHKXNXNLVRQXoODUďRODQELU
WXWXOPDNWDG×U
0XYD]DDGD
ND]DQoDNWDU×P×Q×QNHQGLQHKDV
YHUJLJYHQOLNPHVVHVHVLGLU
J|UQUGHNL LüOHPLQ GHùLO
KXNXNL ELU PHVVHVH ROGXùX
JL]OHQHQYHJHUoHNRODQLüOHPLQ
PXYD]DDGDQ IDUNO× |]HOOLNOHUH
HVDV DO×QPDV×Q×Q JHUHNOLOLùL
VDKLS ROGXùX YH EX QHGHQOH
EXUDGD RUWD\D o×NPDNWD YH 7/ J|UQUGHNL EX LüOHPOHULQ PXYD]DDQ×Q WDEL ROGXùX KXNXNL
KYL\HWLQGHQ DU×QG×U×ODUDN JHUoHN PDKL\HWL RODQ \DSW×U×PODUDWDELROPDPDV×JHUHNWLùLNDQDDWLQGH\L]
JHOLUHG|QüWUOPHNWHGLU
7UDQVIHUÀ\DWODQG×UPDV×\ROX\OD|UWOND]DQo
.218181 98.·181 ·'(
DNWDU×P×Q×QHOHüWLULNRQXVX\DS×ODELOPHVLQLQ+D]LQH 'h=(1/(1(1 g=(/ 868/6h=/h. &(=$6,
=DUDU× üDUW×QD EDùODQP×ü ROPDV× GD PXYD]DD .$36$0,1'$'(ø(5/(1'ú5ú/0(6ú
ROPDG×ù×Q×Q Do×N J|VWHUJHOHULQGHQ ELULGLU dQN
98.·QXQ ·QF PDGGHVLQGH ELULQFL
PXYD]DDO× LüOHPOHUGH ND\×WV×] YH üDUWV×] RODUDN EHQGLQHJ|UHYHULOPHVLYHDO×QPDV×LFDEHGHQIDWXUD
JL]OHQHQ YH JHUoHN LUDGH\L EDU×QG×UDQ LüOHP JLGHU SXVXODV× PVWDKVLO PDNEX]X LOH VHUEHVW
JHoHUOLGLU
PHVOHN PDNEX]ODU×Q×Q YHULOPHPHVL DO×QPDPDV×
7UDQVIHUÀ\DWODQG×UPDV×\ROX\OD|UWOND]DQo YH\DG]HQOHQHQEXEHOJHOHUGHJHUoHNPHEODùGDQ
GDù×W×P×QD \|QHOLN HOHüWLULOHU \DOQ×]FD PDOL NDU×Q IDUNO× PHEODùODUD \HU YHULOPHVL KDOLQGH |]HO
WHVSLWLQH HVDV WHüNLO HWPHNWH ROXS KHUKDQJL ELU XVXOV]ONFH]DV×NHVLOLU
|]HO KXNXN VRQXFX GRùXUPDPDNWDG×U gUQHùLQ
98.·QXQ ·XQFX PDGGHVLQH J|UH IDWXUD
LüOHWPHQLQLOLüNLOLNLüLGHQHPVDOLQHQD]DUDQ\NVHN VDW×ODQHPWLDYH\D\DS×ODQLüNDUü×O×ù×QGDPüWHULQLQ
EHGHOOH DUVD DOPDV× GXUXPXQGD DUVDQ×Q DNWLI ERUoODQG×ù× PHEODù× J|VWHUPHN ]HUH HPWLD\×
GHùHULQGH KHUKDQJL ELU GHùLüLNOLùH JLGLOPH\HFHNWLU VDWDQ YH\D LüL \DSDQ WFFDU WDUDI×QGDQ PüWHUL\H
=LUD DUVDQ×Q DO×P VDW×P EHGHOL JHUoHN KD\DWWD YHULOHQWLFDULYHVLNDG×U
EHOLUOHQPLüYHLüOHPEXEHGHO]HULQGHQ\DS×OP×üW×U
7UDQVIHUÀ\DWODQG×UPDV×\ROX\OD|UWOND]DQo
7UDQVIHUÀ\DWODQG×UPDV×HOHüWLULVL\DOQ×]FDEXDO×P DNWDU×P×QD LOLüNLQ JHWLULOHQ HOHüWLULGH LOLüNLOL NLüL LOH
QHGHQL\OH YHUJL PDWUDK×Q×Q Dü×QG×U×OG×ù×Q× YH EX HPVDOEHGHOGHQIDUNO×EHGHOOH\DS×ODQV|]OHüPHQLQ
QHGHQOH PDWUDK×Q G]HOWLOPHVL JHUHNWLùLQL LIDGH KXNXNHQJHoHUOLGLU$QFDNEXV|]OHüPHQHWLFHVLQGH
HWPHNWHGLU1LWHNLPLOLüNLOLNLüLGHQHPVDOLQHQD]DUDQ PDWUDKWD PH\GDQD JHOHQ HNVLOPHOHU G]HOWPH
\NVHN EHGHOOH PDO DO×P× \DSDQ ELU PNHOOHIH NRQXVX \DS×OPDNWDG×U úOLüNLOL NLüL LOH \DS×ODQ
45
V|]OHüPH JHoHUOL ELU V|]OHüPH ROGXùX LoLQ EX
V|]OHüPH QHGHQL\OH RUWD\D o×NDFDN HGLPOHULQ GH
NDUü×O×NO× RODUDN LID HGLOPHVL JHUHNPHNWHGLU 0DOL
LGDUHQLQ JHWLUPLü ROGXùX HPVDO EHGHO HOHüWLULVL
JHUoHN KD\DWWDNL À\DWD \|QHOLN ELU HOHüWLUL GHùLO
PDWUDKWD\DS×OPDV×JHUHNHQELUG]HOWPHGLU%XQXQ
Do×N|UQHùLLVHPDOLLGDUHQLQHOHüWLULNRQXVX\DSW×ù×
HPVDOÀ\DW×QGDYDYH\DLFUD\ROX\ODWDOHSHGLOHELOLU
ELUWXWDUROPDPDV×G×UgUQHùLQ$$ûHPVDOEHGHOL
7/RODQEX]GRODSODU×Q×LOLüNLOLROGXùX%$û·\H
7/·\H VDWW×ù×QGD PDOL LGDUHQLQ LüOHPLQ HPVDO
EHGHOLQLQ7/ROGXùX\|QQGHNLHOHüWLULVLQGHQ
\ROD o×NDUDN YH EX HOHüWLUL\H GD\DQDN WHüNLO HGHQ
EHOJHOHUOH ELUOLNWH DUDGDNL 7/·QLQ NHQGLVLQH
LDGHVL LoLQ GDYD DoDPD] dQN NXUXOPXü YH
KXNXNHQJHoHUOLELUV|]OHüPHQLQYDUO×ù×QDGD\DQDQ
DODFDN KDNN×Q×Q VRQUDGDQ HPVDO EHGHOH D\N×U×
ROGXùXJHUHNoHVL\OHGDYDNRQXVXHGLOPHVLQHLOLüNLQ
PHY]XDWWDKLoELUG]HQOHPH\HUDOPDPDNWDG×U
)DWXUD\XNDU×GD\HUDODQNDQXQLWDQ×P×QGDQ
GD DQODü×ODFDù× ]HUH VDW×ODQ HPWLD YH\D
\DS×ODQ Lü NDUü×O×ù×QGD PüWHULQLQ ERUoODQG×ù×
PHEODù× J|VWHUPHN ]HUH HPWLD\× VDWDQ YH\D LüL
\DSDQ WFFDU WDUDI×QGDQ PüWHUL\H YHULOHQ WLFDUL
YHVLNDG×U %X WDQ×P HPVDOOHUH D\N×U×O×ùD LOLüNLQ
KLoELU LIDGH LoHUPHPHNWH IDWXUDQ×Q PüWHULQLQ
ERUoODQG×ù× PHEODù× J|VWHUPHVL JHUHNWLùL üHNOLQGH
WDQ×PODQP×üW×U%XUDGQ\RODo×NDUDNHPVDOEHGHOGHQ
IDUNO×ELUÀ\DWODG]HQOHQPLüRODQELUIDWXUDHPVDO
EHGHOGHQ IDNO× ROXS ROPDG×ù×QD EDN×OPDNV×]×Q
PüWHULQLQ ERUoODQG×ù× PHEODù× HNVLNVL] RODUDN
LoHUGLùLVUHFHIDWXUDROPDKNPQHNDYXüPDNWDG×U
)DWXUDQ×Q HPVDO EHGHOGHQ IDUNO× ELU EHGHOOH
G]HQOHQPHVLQLQ KLoELU |QHPL \RNWXU gQHPOL RODQ
DODFDNKDNN×Q×WDPRODUDNJ|VWHUPHVLGLU
$QFDN PXYD]DDO× LüOHPOHU LoLQ IDWXUD
G]HQOHPH ]RUXQOXOXùXQXQ \HULQH JHWLULOGLùLQGHQ
V|] HGLOHPH] gUQHùLQ \XNDU×GDNL |UQHùLPL]GH
EX]GRODE×Q×7/\HULQH7/EHGHOOHVDWP×üJLEL
J|VWHUHUHN7/]HULQGHQIDWXUDG]HQOH\HQELU
PNHOOHIPüWHULQLQERUoODQG×ù×PHEODù×WDPRODUDN
J|VWHUPH\HUHN IDWXUD G]HQOHPH ]RUXQOXOXùXQX
\HULQH JHWLUPHPLüWLU dQN IDWXUDGD J|VWHULOPHVL
JHUHNHQPHEODùGDQIDUNO×PHEODùODUD\HUYHULOPHVL
GXUXPXQGD98.·QXQPDGGHVLX\DU×QFD|]HO
XVXOV]ONFH]DV×NHVLOPHVLJHUHNPHNWHGLU
%X Do×NODPDODU oHUoHYHVLQGH PXYD]DDO×
LüOHPOHUGH IDWXUD G]HQOHPH ]RUXQOXOXùXQD
X\XOPDG×ù×QGDQ EDKLVOH |]HO XVXOV]ON FH]DV×
46
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
NHVLOPHVLJHUHNPHNOHELUOLNWHLOLüNLOLNLüLOHUHHPVDOLQH
QD]DUDQIDUNO×EHGHOOHU]HULQGHQ\DS×ODQLüOHPOHUH
LVWLQDGHQG]HQOHQHQIDWXUDODULoLQ|]HOXVXOV]ON
FH]DV×NHVLOPHVLKXNXNHQPPNQGHùLOGLU)DWXUD
G]HQOHPH ]RUXQOXOXùX PüWHULQLQ ERUoODQPDV×
JHUHNHQ HPVDO EHGHOL GHùLO PüWHULQLQ
ERUoODQG×ù×PHEODù×NDSVDPDNWDG×U
6218d
7UDQVIHUÀ\DWODQG×UPDV×\ROX\OD|UWOND]DQo
GDù×W×P×PXYD]DDPHVVHVHVLQGHQIDUNO×NHQGLQH
KDV |]HOOLNOHUL YH KXNXNL VRQXoODU× RODQ ELU YHUJL
JYHQOLNPHVVHVHVLGLU%XNRQX\DLOLüNLQ\DS×ODFDN
HOHüWLULOHU PXYD]DD HOHüWLULOHULQGHQ IDUNO× RODUDN
\DOQ×]FDYHUJLPDWUDK×QDHWNLHWPHOLEXQXQG×ü×QGD
ELU KXNXNL HWNL \DUDWPDPDO×G×U 0XYD]DDO× LüOHPOHU
LVH J|UQUGHNL LüOHPLQ JHoHUVL]OLùLQLQ \DQ× V×UD
JHUoHNWHNL LüOHPLQ JHoHUOL ROPDV×Q× HVDV DOPDNWD
YHUJL KXNXNXQGD GD V×NO×NOD X\JXODPD DODQ×
EXOPDNWDG×U%XLNLIDUNO×PHVVHVHVLQLQVRQXoODU×Q×Q
ELUELULQGHQ
D\U×üW×U×ODUDN
GHùHUOHQGLULOPHVL
JHUHNPHNWHGLU%XJHUHNOLOLùLQELU\DQV×PDV×RODUDN
GD WUDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo
GDù×W×P× HOHüWLULOHULQGH IDWXUDQ×Q HPVDO À\DWWDQ
IDUNO× À\DWODUOD G]HQOHQPHVLQGHQ \ROD o×NDUDN
IDWXUDGD J|VWHULOPHVL JHUHNHQ PHEODùGDQ IDUNO×
ELU PHEODùD \HU YHULOGLùL VDY×\OD 98.·QXQ PDGGHVLQGHG]HQOHQHQ|]HOXVXOV]ONFH]DV×Q×Q
NHVLOHPH\HFHùL EX FH]DQ×Q \DOQ×]FD PXYD]DDO×
LüOHPOHULoLQLKGDVHGLOPLüROGXùXNDQDDWLQGH\L]
KAYNAKÇA
&4&/&3 5VSIBO 5SL )VTVTJ )VLVLVOEB .VWB[BBMá .VBNFMFMFS
"OLBSBfOJWFSTJUFTJ)VLVL'BLMUFTJ:BZáOá/P"OLBSBT
(f/%0Þ%6 #VSIBO ².VWB[BB * e[FM )VLVLUB .VWB[BB³ 7FSHJ
%OZBTá%FSHJTJ"ßVTUPT
â&/:f;%²1FmFMFNFàMF.VWB[BBOáO/JUFMJßJ7F"SBTáOEBLJ'BSLMBS³
:BLMBãáN4BZáT
:*-."; &MJG ²,BOVOB ,BSãá )JMFOJO 7FSHJ )VLVLVOEBLJ (zSON
0MBSBL1FmFMFNF,BWSBNá7F.VWB[BBàMF.VLBZFTFTJ³(B[JfOJWFSTJUFTJ)VLVL
'BLMUFTJ%FSHJTJ$97**:4
#"56/ .FINFU ²eSUM 4FSNBZF f[FSJOEFO )FTBQMBOBO WFZB
eEFOFO'BJ[WF,VS'BSLMBSáOEB,%7³7FSHJ%OZBTá%FSHJTJ.BZáT
,0:6/$6 .FTVU ².VWB[BB .FTTFTFTJ .FTTFTFOJO eSUM
4FSNBZF WF eSUM ,B[BOm %BßáUáNá .FTTFTFMFSJ àMF ,BSãáMBãUáSáMNBTá³
:BLMBãáN4BZáT
4"3* )BNJU ²eSUM 4FSNBZF 7F eSUM ,B[BOm %BßáUáNá
.FTTFTFMFSJOJO.VWB[BB7F,BOVOB,BSãá)JMF#BßMBNáOEB%FßFSMFOEJSJMNFTJ³
7FSHJ%OZBTá
3&à40Þ-6 4BGB ²#PSmMBS )VLVLV (FOFM )LNMFS³ #FUB :BZáOMBSá
e/$&-.,6.36-6"WFb"Þ"//²7FSHJ)VLVLV³#BTLá
"OLBSB5VSIBO,JUBCFWJ
56/$&34²5SL7FSHJ)VLVLVOEB.VWB[BB*³:BLMBãáN4BZá
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
<DNXS<FHOg=û$+ú1
2QXU*g.
9'.*UXS%üN<UG
9HUJL0IHWWLüL
9HUJL0IHWWLüL<UG
» Makaleler«
Uzlaşma müessesesi ve sahte belge kullanımı
DüDPDGDo|]PQGHHQoRNEDüYXUXODQ\ROODUGDQ
ELULVL X]ODüPDG×U 8]ODüPD PNHOOHÁHULQ LGDUL
LüOHPH NDUü× \DUJ× \ROXQD EDüYXUPDGDQ |QFH EX
X\XüPD]O×ù× \LQH LGDUH LOH VRQXoODQG×UDELOHFHùL
ELU o|]P \ROXGXU 8]ODüPD PHVVHVL VD\×O×
.DQXQLOH9HUJL8VXO.DQXQ·GD\DS×ODQGHùLüLNOLNOHU
LOHYHUJLVLVWHPLPL]HJLUPLüWLU8]ODüPD PHVVHVL
LKGDVHGLOGLùLWDULKWHQJQP]HSHNoRNHOHüWLUL\L
GHEHUDEHULQGHJHWLUPLüWLUúüWHEL]GHEX\D]×P×]GD
7UN 9HUJL 6LVWHPL·QLQ NURQLNOHüHQ SUREOHPL VDKWH
EHOJH NXOODQ×P× YH X]ODüPD PHVVHVHVLQLQ EX
SUREOHPOH PFDGHOHGH RUWD\D o×NDUG×ù× VRUXQODUD
LOLüNLQWHVSLWOHULPL]H\HUYHUHFHùL]
9(5*ú6(/
8<8û0$=/,./$5
9(
8=/$û0$0h(66(6(6ú
$1$+7$5.(/ú0(/(5
*HQHO
DQODP×\OD
8]ODüPD VDKWH EHOJH
X\XüPD]O×NNDUü×O×NO×LNLWDUDI×Q
8]ODđPD
PNHOOHIOHULQLGDULLđOHPHNDUđď
NXOODQ×P×
YHUJL
GHQHWLPL
ELU NRQX ]HULQGH GHùLüLN
\DUJď\ROXQDEDđYXUPDGDQ|QFH
YHUJLVHOX\XüPD]O×NODU
J|UüOHUH
VDKLS
ROPDODU×
EXX\XđPD]Oďčď\LQHLGDUHLOH
QHGHQL\OHGüOHQDQODüPD]O×ù×
VRQXoODQGďUDELOHFHčLELUo|]P
*ú5úû
LIDGH HGHU 9HUJL X\XüPD]O×ù×
\ROXGXU
9HUJL X\XüPD]O×ù× YHUJL
LVH GHYOHWLQ YHUJLOHQGLUPH
LGDUHVL LOH YHUJL PNHOOHÁHUL
\HWNLVLQH
GD\DQDUDN
YH\DYHUJLVRUXPOXODU×DUDV×QGD
YHUJLOHQGLUPH
LüOHPOHULQL
YHUJLOHQGLUPH VUHFLQLQ KHUKDQJL ELU DüDPDV×QGD \DSDUNHQ YHUJL NDQXQODU×Q×Q \DQO×ü \RUXPODQPDV×
YHUJL NDQXQODU×Q×Q X\JXODQPDV× QRNWDV×QGD \DQ×OPD KDWD YH EXQXQ JLEL QHGHQOHUGHQ GROD\×
RUWD\D o×NDQ DQODüPD]O×N RODUDN WDQ×PODQDELOLU YHUJL LGDUHVL LOH YHUJL PNHOOHÀ YH\D YHUJL
9HUJLOHQGLUPH VUHFLQLQ KHUKDQJL ELU DüDPDV×QGD VRUXPOXODU×DUDV×QGDRUWD\Do×NDQX\XüPD]O×NODUG×U
RUWD\Do×NDELOHQEXX\XüPD]O×NODUYHUJLVLVWHPLPL]GH 9HUJL X\XüPD]O×ù× YHUJL LGDUHVL\OH PNHOOHÁHU
LNL üHNLOGH o|]PH NDYXüWXUXOPDNWDG×U %XQODU DUDV×QGD YHUJL GROD\×V×\OD RUWD\D o×NDQ KXNXNL
X\XüPD]O×NODU×Q\DUJ×VDOo|]PYHX\XüPD]O×NODU×Q 1Küçükkaya Mehmet ; Vergisel Uyuşmazların Uzlaşma Yoluyla Çözümü
,Doktora Tezi,İstanbul 2008,s:3
LGDULDüDPDGDo|]PGU
2
7RVXQHU 0HKPHW$UÕNDQ =H\QHS 9HUJL 8\XúPD]OÕNODUÕQÕQ øGDUL$úDPDGD
2UWD\D o×NDQ X\XüPD]O×NODU×Q LGDUL d|]PYH7UN9HUJL<DUJÕVÕø]PLUV
g=(7
VHULQROX9HUJL8VXO.DQXQXJHQHOWHEOLùL
LOHVDKWHEHOJHNXOODQ×P×QGDELOHUHNYHELOPH\HUHN
D\U×P×QDJLGLOPLüYH\DS×ODQLQFHOHPHOHUQHWLFHVLQGH
ELOPH\HUHNVDKWHEHOJHNXOODQG×ù×NDQDDWLQHYDU×ODQ
PNHOOHÁHUHX]ODüPDPHVVHVHVLQGHQ\DUDUODQPD
\ROXDo×OP×üW×U
6DKWHEHOJHNXOODQDQPNHOOHÁHUHX]ODüPD
\ROXQXQ Do×OPDV× VDKWH EHOJH NXOODQ×P× YH ND\×W
G×ü× HNRQRPL LOH PFDGHOHGH FLGGL V×N×QW×ODUD
VHEHEL\HW YHUPLü YH YHUJL GHQHWLPLQLQ FD\G×U×F×O×N
HWNLVLQL RUWDGDQ NDOG×UP×üW×U$\U×FD V|] NRQXVX
GXUXPNXUXPVDOLONHOHUHULD\HWHGHQYHND\×WG×ü×QD
WHYHVVOHWPH\HQPNHOOHÁHUDo×V×QGDQGDUHNDEHW
HüLWVL]OLùLKDV×OHWPLüWLU
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
47
DQODüPD]O×NODUG×U
9HUJLVHO X\XüPD]O×NODU×Q LGDUL DüDPDGD
9HUJL PHY]XDW×Q×Q JHQLü ROPDV× PHY]XDW×Q o|]P\ROODU×LVHüXQODUG×U
&H]DODUGDúQGLULP
NHQGL LoLQGH ]DPDQ ]DPDQ X\XPVX]OXNODU
3LüPDQO×NYH,VODK
J|VWHUPHVL YHUJL NDQXQODU×Q×Q HNRQRPLN NRüXOODU
+DWD']HOWPH
YH VL\DVL LNWLGDUODU×Q WHUFLKOHUL GRùUXOWXVXQGD V×N
8]ODüPD
V×NGHùLüWLULOL\RUROPDV×\DVDODU×QDQODü×OPDV×QGDNL
JoONOHUJLELVHEHSOHULQYDUO×ù×JHUHNPNHOOHÁHULQ
8=/$û0$
JHUHNYHUJLLGDUHYHGDLUHOHULQLQKDWD\DGüPHOHULQH
6|]FNDQODP×LWLEDUL\OHX]ODüPDELUGHQoRN
YHEXQXQQHWLFHVLQGHKDWDO×LüOHPOHUWHVLVHWPHOHULQH
VHEHS ROPDNWDG×U 9HUJL LGDUHVLQLQ KD]LQHFL NLüLQLQ DUDODU×QGD PHYFXW \D GD LOHULGH o×NPDV×
]LKQL\HWOH KDUHNHW HWPHOHUL YH YHUJL NDQXQODU×Q× RODV× GüQFH YH o×NDU D\U×O×ù×Q× NDUü×O×NO× |GQOHU
GDU DQODP×\OD KD]LQH OHKLQH \RUXPODPDODU× YHUHUHNJLGHUPHOHULQL\DGDJLGHULOPHVLNRQXVXQGD
PNHOOHÁHULQGHNDQXQHQ|GHQPHVLJHUHNHQYHUJL DQODüPDODU×Q×LIDGHHWPHNWHGLU6
WXWDU×QGDQGDKDD]×Q×|GHPHNYH\DKLo|GHPHPHN
8]ODüPD PNHOOHÁHULQ DGODU×QD \DS×ODQ
LVWHPHOHUL JLEL QHGHQOHUOH YHUJL LGDUHVL LOH WDUKL\DW× \DUJ×\D LQWLNDO HWWLUPHGHQ |QFH YHUJL
PNHOOHI YH\D YHUJL VRUXPOXVX
LGDUHVLLOHWDKDNNXNHGHFHNYHUJL
DUDV×QGD X\XüPD]O×NODU RUWD\D
YH FH]D KXVXVXQGD DQODüPDN
o×NPDNWDG×U
LoLQ EDüYXUDELOHFHNOHUL LGDUL
8]ODđPDPHVVHVHVLYHUJL
9HUJLVHO
X\XüPD]O×NODU
ELU o|]P \ROXGXU 8]ODüPD
X\XđPD]OďNODUďQďQLGDULDđDPDGD
KXNXN VLVWHPLPL]GH LGDUL YH
PHVVHVL LOH LNPDOHQ UH·VHQ
o|]PQGHVRQGHUHFHPKLP
\DUJ×VDOROPDN]HUHLNLüHNLOGH
YH LGDUHFH VDO×QDQ YHUJLOHUOH
ELUNXUXPROXSROGXNoDJHQLđELU
o|]P\ROXEXOPDNWDG×U
EXQODUD LOLüNLQ FH]DODU YH 9HUJL
X\JXODPDDODQďQDVDKLSWLU
9HUJLVHO X\XüPD]O×NODU×Q
úDGHVL +DNN×QGDNL .DQXQ·D
\DUJ×VDODüDPDGDo|]PLGDUH
J|UHNHVLOHQFH]DODUNRQXVXQGD
LOH PNHOOHÁHU QH]GLQGH RUWD\D
X\XüPD]O×N
\DUDWPDGDQ
o×NDQ X\XüPD]O×NODU×Q \DUJ× RUJDQODU×QGD o|]PH PNHOOHÁH YHUJL LGDUHVLQLQ DQODüPDV× E|\OHFH
NDYXüWXUXOPDV×Q×LIDGHHWPHNWHGLU8\XüPD]O×NODU×Q WDKVLOkW×Q K×]ODQG×U×OPDV× YH \DUJ× RUJDQODU×Q×Q Lü
\DUJ×VDO DüDPDGD o|]P ONHPL]GH ROGXNoD V×N \NQQKDÀÁHWLOPHVLDPDoODQPDNWDG×U
EDüYXUXODQ ELU \ROGXU $QFDN \DUJ× RUJDQODU×Q×Q
8=/$û0$0h(66(6(6ú1ú1$0$&,
PHYFXW Lü \N YH À]LNL NRüXOODU× J|] |QQH
8]ODüPDPHVVHVHVLYHUJLX\XüPD]O×NODU×Q×Q
DO×QG×ù×QGDX\XüPD]O×ODU×Qo|]PHNDYXüWXUXOPDV×
ROGXNoD X]XQ VUH DODELOPHNWH YH JHUHN PNHOOHI LGDUL DüDPDGD o|]PQGH VRQ GHUHFH PKLP ELU
JHUHNVH YHUJL LGDUHVL Do×V×QGDQ EX VUHo ROGXNoD NXUXP ROXS ROGXNoD JHQLü ELU X\JXODPD DODQ×QD
VDKLSWLU
VDQF×O×RODELOPHNWHGLU
VD\×O×9HUJL8VXO.DQXQX·QD
9HUJLVHO X\XüPD]O×NODU×Q ELU GLùHU o|]P
\ROX LVH LGDUL DüDPDGD V|] NRQXVX ROPDNWDG×U WDULK YH VD\×O× .DQXQ LOH HNOHQHQ X]ODüPD
9HUJLX\XüPD]O×NODU×Q×QYHUJL\|QHWLPLLOH\NPO PHVVHVHVLQLQ DPDF× NDQXQ JHUHNoHVLQGH ü|\OH
DUDV×QGD oHüLWOL PHWRWODUOD NDUü×O×NO× L\L QL\HWOH LIDGHHGLOPHNWHGLU
´9HUJLLKWLODÁDU×Q×QVUDWOHKDOOLYHE|\OHFH
DQODüDUDNYH\DYHUJL\|QHWLPLQLQNHQGLLoGHQHWLP
PHNDQL]PDV×LOHVRQDHUGLULOPHVL LGDULo|]P\ROX PNHOOHÁHULQWHUHGGWOHULQLQELUDQHYYHOJLGHULOHUHN
RODUDN DGODQG×U×ODELOLU 3HN oRN ND\QDNWD EDU×üo×O KX]XUD NDYXüPDODU×Q×Q WHPLQL DPPH DODFDù×Q×Q
\|QWHPRODUDNGDLIDGHHGLOHQLGDULo|]P\ROXQGD YDNWLQGHKD]LQH\HLQWLNDOLYHQLKD\HWLWLUD]YHWHP\L]
PNHOOHIYHLGDUH\DUJ×VDOLKWLODIDJLUPHGHQPHYFXW PHUFLOHULQLQ LüOHULQLQ KDÀÁHWHUHN LKWLODÁDU ]HULQH
GXUXPXo|]PHNDYXüWXUPD\×DPDoODPDNWDG×U
GDKD WLWL]OLNOH HùLOPHOHULQH LPNkQ VDùODQPDV×
PDNVDG×\OD NDQXQD X]ODüPD PHVVHVHVL LWKDO
ROXQPXüWXU
3
Kızılot Şükrü ,Kızılot Zuhal; Vergi İhtilafları ve Çözüm Yolları, 19. Baskı,
Yaklaşım Yayınları, Ankara- 2011, s.52
4
.oNND\D0HKPHWDJWV
5
ùLPúHN 0XVWDID 7UN 9HUJL +XNXNXQGD 8]ODúPD<NVHN /LVDQV 7H]L (U]XUXPV
48
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
6
.oNND\D0HKPHWDJWV
%H\DQQDPH']HQOHPH.ÕODYX]X0DOL\H+HVDS8]PDQODUÕ'HUQH÷L
<D\ÕQÕV
8
WDULKYHVD\ÕOÕ5HVPL*D]HWH¶GH\D\ÕPODQPÕúWÕU
7
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Makaleler«
RODFDNW×U $\U×FD GDYD DoPDV×
GXUXPXQGD
V|]
NRQXVX
RODELOHFHN GDYD LOH LOJLOL HPHN YH
]DPDQ ND\E×QGDQ PüDYLUOLN
YH DYXNDW JLGHUOHULQGHQ GH
NXUWXODELOPHNWHGLU
úGDUH
LVH
PNHOOHÀQ
GDYD DoPDV× YH \D GDYD\×
ND]DQPDV× GXUXPXQGD EHONL GH
KLo|GHPH\HFHùLYHUJLYHFH]D\×
N×VPHQ GDKL ROVD WDKVLO HWPLü
ROPDNWDG×U $\U×FD X\XüPD]O×N
VRQDHUPHNWHGDYDLOHLOJLOLHPHN
YH]DPDQND\E×LOHED]×JLGHUOHULQ
\DS×OPDV×QGDQ
NXUWXOPXü
ROXQPDNWDG×U
8=/$û0$7h5/(5ú
9HUJL8VXO.DQXQX·QD
J|UHX]ODüPDLNLüHNLOGHVDùODQDELOPHNWHGLU
%|\OHFH PNHOOHÁH LGDUH DUDV×QGD GD
YHUJL \|QQGHQ ]XKXU HGHFHN LKWLODÁDU×Q \LQH
NHQGL DUDODU×QGD J|UüOHUHN KDOOL \ROX Do×OP×ü
7DUKL\DW gQFHVL 8]ODüPD 7DUKL\DW |QFHVL
EXOXQPDNWDG×Uµ9
X]ODüPD YHUJL LQFHOHPH HOHPDQODU×Q×Q \D]P×ü
%X LWLEDUOD X]ODüPD NXUXPX YHUJL
ROGXùX UDSRUODUD LVWLQDGHQ YHUJL WDUK HGLOPHGHQ
X\XüPD]O×NODU×Q× YH YHUJLOHPH LüOHPOHULQGHNL
|QFH YHUJL LQFHOHPHVL HVQDV×QGD \DS×ODQ
LKWLODÁDU× LGDUL DüDPDGD o|]PH NDYXüWXUPD\×
X]ODüPD WUGU 7DUKL\DW |QFHVL X]ODüPDGDQ
KHGHÁH\HQ ELU \DS× VHUJLOHPHNWHGLU 8]ODüPD
\DUDUODQDELOPHNLoLQELUYHUJLLQFHOHPHVLV|]NRQXVX
WDUKL\DW\DGDFH]DNHVPHüHNOLQGHWHVLVHGLOHQ\D
ROPDO×G×U
GDHGLOHFHNRODQLGDULLüOHPQHGHQL\OHYHUJLLGDUHVL
LOH PNHOOHI YH FH]D PXKDWDE× DUDV×QGD RUWD\D
7DUKL\DW6RQUDV×8]ODüPD*HQHO8]ODüPD
o×NDQ DQODüPD]O×ù×Q NDUü×O×NO× RODUDN J|UüOS
7DUKL\DWDüDPDV×QGD\DQLELUYHUJLWDUKHGLOLSFH]D
GDKDEDüODQJ×oDüDPDV×QGDRUWDGDQNDOG×U×OPDV×Q×
NHVLOGLNWHQ VRQUD RUWD\D o×NDQ X\XüPD]O×NODU×Q
HVDVDOPDNWDG×U
\DUJ×RUJDQODU×QDLQWLNDOHWWLULOPHGHQLGDULDüDPDGD
WDULK YH VD\×O× .DQXQ·XQ
WDUDÁDU DUDV×QGD DQODüPD VDùODQDUDN VXOKD
JHUHNoHVLQGHQ KDUHNHWOH X]ODüPD NXUXPXQXQ
HUGLULOPHVLGLUûXEDW7DULKOL
JHWLULOLü DPDF×Q×Q YHUJLVHO X\XüPD]O×NODU×Q VUDWOH
5HVPL *D]HWH·GH \D\×PODQDQ
o|]PH
NDYXüWXUXOPDV×
X]ODüPD \|QHWPHOLùLQLQ LNLQFL
VXUHWL\OH NDPX DODFDù×Q×Q
PDGGHVL X\DU×QFD WDUKL\DW
8]ODđPDWDUKL\DW\DGDFH]DNHVPH
YDNWLQGH KD]LQH\H LQWLNDOLQL
đHNOLQGHWHVLVHGLOHQ\DGDHGLOHFHN
VRQUDV×X]ODüPDQ×QNDSVDP×QD
VDùODPDN YH \DUJ× RUJDQODU×Q×Q
RODQLGDULLđOHPQHGHQL\OHYHUJLLGDUHVL
LNPDOHQ UH·VHQ YH\D LGDUHFH
\NQ KDÀÁHWPHN ROGXùXQX LOHPNHOOHIYHFH]DPXKDWDEďDUDVďQGD
RUWD\DoďNDQDQODđPD]OďčďQNDUđďOďNOďRODUDN VDO×QDQ YH %DNDQO×N 9HUJL
V|\OH\HELOLUL]
'DLUHOHULQLQ WDUKD \HWNLOL ROGXùX
J|UđOSGDKDEDđODQJďoDđDPDVďQGD
0NHOOHI X]ODüPD VRQXFX
RUWDGDQNDOGďUďOPDVďQďHVDVDOPDNWDGďU
YHUJLUHVLPYHKDUoODUJLUHU
X\XüPD]O×ù× VRQD HUGLUPHNWH
6$+7(
%(/*(
|GH\HFHùL FH]DQ×Q |QHPOL
.8//$1,0,
ELU E|OPQGHQ YHUJLQLQ YH
6$+7(%(/*(1('ú5"
JHFLNPH IDL]LQLQ LVH ELU E|OPQGHQ NXUWXOPXü
VD\×O× 9HUJL 8VXO .DQXQX·QXQ ·XQFX
9
KWWSZZZOHJDOLVSODWIRUPQHWR]HOBGRV\DODU9HUJL+XNXNXQGD8]OD&)PDSGIHULúLPWDULKLV
10
.oNND\D0HKPHWDJWV
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
11
12
13
.Õ]ÕORWùNU.Õ]ÕORW=XKDODJHV
.Õ]ÕORWùNU.Õ]ÕORW=XKDODJHV
.Õ]ÕORWùNU.Õ]ÕORW=XKDODJHV
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
49
PDGGHVLQGH \DS×ODQ WDQ×PD J|UH JHUoHN ELU
PXDPHOHYH\DGXUXPROPDG×ù×KDOGHEXQODUYDUP×ü
JLELG]HQOHQHQEHOJHVDKWHEHOJHGLU
%LUPDOKDUHNHWLYH\DKL]PHWLIDV×V|]NRQXVX
ROPDNV×]×QG]HQOHQHQEHOJHOHUVDKWHEHOJHRODUDN
NDEXOHGLOHFHNWLU
GXUXPXQGD V|] NRQXVX EHOJHOHUGH \HU DODQ
WXWDUODU×Q JHOLU YH NXUXPODU YHUJLVL PDWUDK×Q×Q
WHVSLWLQGHJLGHURODUDNNDEXOHGLOPHPHVLJHUHNLU
%X NDSVDPGD JHUoHN G×ü× ELU KDUFDPD\×
EHOJHOHQGLUHQ IDWXUDODU×Q GHIWHUOHUH JLGHU RODUDN
\D]×OG×ù×Q×QWHVSLWLKDOLQGHEXIDWXUDODUGDJ|VWHULOHQ
EHGHOLQ JHOLU \D GD NXUXPODU YHUJLVL PDWUDKODU×Q×Q
WHVSLWLQGH NXOODQ×OPDV× \DQL ELU EDüND GH\LüOH
PDWUDKWDQLQGLULOPHVLPPNQGHùLOGLU
6$+7(
%(/*(
.8//$1,0,1,1
1('(1/(5ú
0NHOOHÁHU oHüLWOL JHUHNoHOHUOH VDKWH EHOJH
NXOODQPDNWDG×U%XÀLOLQLüOHQPHVLQLQWHPHOQHGHQL
.$70$'(ø(59(5*ú6ú$d,6,1'$1
0NHOOHÁHULQ HVDV RODUDN VDKWH EHOJH
G|QHP PDWUDK×Q×Q Dü×QG×U×OPDV× YH ND\×W G×ü×
IDDOL\HWOHULQ EX EHOJHOHU LOH ND\×W DOW×QD DO×QPD\D NXOODQPD VHEHELQLQ LQGLULOHFHN NDWPD GHùHU
oDO×ü×OPDV×G×U GL\HELOLUL] 6DKWH EHOJH NXOODQ×P×Q×Q YHUJLOHULQL DUWW×UPDN VXUHWL\OH |GHQHFHN NDWPD
JHUHNoHOHULQLüXüHNLOGHV×UDOD\DELOLUL]
GHùHUYHUJLOHULQLD]DOWPDN\DGDKLoROXüPDPDV×Q×
0NHOOHÁHU WDUDI×QGDQ ´VSRW SL\DVDµ RODUDN VDùODPDNROGXùXQXUDKDWO×NODLIDGHHGHELOLUL]
VD\×O×.DWPD'HùHU9HUJLVL.DQXQX·QXQ
DGODQG×U×ODQ SDUDQ×Q SHüLQ YHULOLS PDO×Q KHPHQ
9HUJL úQGLULPL EDüO×NO× ·XQFX
WHVOLP DO×QG×ù× SL\DVDODUGDQ
PDGGHVLQGH
PNHOOHÁHULQ
WHGDULN HGLOHQ EHOJHVL] PDO
\DSW×NODU× YHUJL\H WDEL LüOHPOHU
DO×üODU×Q×EHOJHOHQGLUPH
6DKWHEHOJHNXOODQďOPDVďQďQQHGHQL
]HULQGHQ KHVDSODQDQ NDWPD
.'9
DF×V×QGDQ
G|QHPPDWUDKďQďQDđďQGďUďOPDVďYH
GHùHU YHUJLVLQGHQ IDDOL\HWOHULQH
|GHQHFHN .'9 o×NPDPDV×
DPDF×\ODLQGLULP.'9NDOHPLQLQ ND\ďWGďđďIDDOL\HWOHULQEXEHOJHOHULOH LOLüNLQRODUDNNHQGLOHULQH\DS×ODQ
ND\ďWDOWďQDDOďQPD\DoDOďđďOPDVďGďU
WHVOLP YH KL]PHWOHU GROD\×V×\OD
üLüLULOPHVLDPDF×\OD
GL\HELOLUL]
KHVDSODQDUDN
G]HQOHQHQ
0DOL\HWOHUL\NVHNWXWXS
IDWXUD YH EHQ]HUL YHVLNDODUGD
GRQHP ND]DQF×Q× D]DOWPDN
J|VWHULOHQNDWPDGHùHUYHUJLVLQL
DPDF×\OD
ND\GL
HQYDQWHU
GHQJHVLQH GH GLNNDW HGHUHN ELULP À\DW× \NVHN LQGLUHELOHFHNOHUL KNP DOW×QD DO×QP×üW×U 9H \LQH
D\Q× NDQXQXQ PDGGHVLQGH GH \XUW LoLQGHQ
IDWXUDNXOODQPDN
*LGHUOHUL \NVHN J|VWHUHUHN G|QHP VDùODQDQ YH\D LWKDO ROXQDQ PDO YH KL]PHWOHUH
DLW NDWPD GHùHU YHUJLVL DO×ü IDWXUDV× YH\D EHQ]HUL
ND]DQF×Q×D]DOWPDN
úKUDFDWo× ÀUPDODU WDUDI×QGDQ LQGLULPOH YHVLNDODU YH JPUN PDNEX]X ]HULQGHQ D\U×FD
JLGHULOHPH\HQ .'9·QLQ LDGH \ROX\OD DO×QPDV× J|VWHULOPHN YH EX YHVLNDODU NDQXQv GHIWHUOHUH
ND\GHGLOPHNüDUW×\ODLQGLULOHELOLUGHQLOPLüWLU
LPNkQ×QGDQ\DUDUODQPDN
<XNDU×GD \HU DODQ \DVD KNPOHULQGHQ GH
*UXS üLUNHWOHUL DUDV×QGD G|QHP ND]DQF×Q×Q
D\DUODQPDV× DPDF×\OD DUNDV×QGD PDO YH\D KL]PHW DQODü×ODFDùׁ]HUHELUEHOJHGH\HUDODQNDWPDGHùHU
YHUJLVLQLQLQGLULPNRQXVX\DS×ODELOPHVLLoLQ
VDW×ü×EXOXQPD\DQIDWXUDODüPD\DSPDN
0NHOOHIHREHOJHQLQGD\DQDù×RODQLüOHP
6$+7( %(/*( .8//$1,0,1,1 oHUoHYHVLQGH JHUoHN ELU PDO WHVOLPL YH KL]PHW
LIDV×Q×Q\DS×OP×üROPDV×
6218d/$5,
úQGLULP NRQXVX \DS×ODFDN NDWPD GHùHU
*(/ú5 9( .8580/$5 9(5*ú6ú
YHUJLVLQLQIDWXUDYEYHVLNDODUGDD\U×FDJ|VWHULOPHVL
$d,6,1'$1
6|] NRQXVX IDWXUD YH EHQ]HUL YHVLNDODU×Q
9HUJLLQFHOHPHVLQH\HWNLOLRODQODUFD\DS×ODFDN
LQFHOHPHOHUGHVDKWHEHOJHOHUGH\HUDODQPDO\DGD \DVDOGHIWHUHND\GHGLOPHVLüDUWW×U
KL]PHWLQ JHUoHNWHQ DO×QG×ù×Q×Q WHVSLW HGLOHPHPHVL 152]DQ 0X]DIIHU .|VW'DQÕúWD\ øoWLKDWODUÕ ,úÕ÷ÕQGD 6DKWH )DWXUD YH
YH DO×F× WDUDI×QGDQ EX KXVXVXQ NDQ×WODQDPDPDV× 7HVSLWL6HoNLQ<D\ÕQFÕOÕN$QNDUDV
16
14
0HKPHW 1$/%$1798. YH 7&.$oÕVÕQGDQ 6DKWH YH\D 0XKWHYL\DWÕ
øWLEDUL\OH<DQÕOWÕFÕ%HOJH.XOODQÕPÕQGD%LOHUHN<D'D%LOPH\HUHN$\UÕPÕKWWSZZZPXKDVHEHQHWQHWPDNDOHBPHKPHWQDOEDQWBVDKWHYH\DQLOWLFLEHOJHQLQELOHUHNYHELOPH\HUHND\ULPLSGI
50
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
WDULKYHVD\ÕOÕ5HVPL*D]HWH¶GH\D\ÕPODQPÕúWÕU
0HKPHW1$/%$1798.YH7&.$oÕVÕQGDQ6DKWHYH\D0XKWHYL\DWÕøWLEDUL\OH<DQÕOWÕFÕ%HOJH.XOODQÕPÕQGD%LOHUHN<D'D%LOPH\HUHN$\UÕPÕKWWS
ZZZPXKDVHEHQHWQHWPDNDOHBPHKPHWQDOEDQWBVDKWHYH\DQLOWLFLEHOJHQLQELOHUHNYHELOPH\HUHND\ULPLSGIV
17
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
YHUJL]L\D×QDGDVHEHEL\HWYHULOPLüROPDV×KDOLQGH
G]HQOHQHFHN 9HUJL úQFHOHPH 5DSRUX·QGD
VD\×O× 9HUJL 8VXO .DQXQX·QXQ · QF
PDGGHQLQ oQF I×NUDV× X\DU×QFD o NDW YHUJL
]L\D× FH]DV× NHVLOHFHNWLU $QFDN VDKWH EHOJHOHUL
ELOPHGHQ NXOODQG×ù× NDQDDWLQH YDU×ODQ PNHOOHÁHU
DG×QD VDGHFH VD\×O× 9HUJL 8VXO .DQXQX·QXQ
· QF PDGGHVLQLQ LNLQFL I×NUDV× X\DU×QFD ELU
NDW YHUJL ]L\D× FH]DV× NHVLOHFHN YH KDNODU×QGD
VDYF×O×NODUD VXo GX\XUXVXQGD EXOXQXOPD\DFDNW×U
7F TPOVm PMBSBLUB CV NLFMMF¿FS V[MBþNBEBO
yararlanabilecektir.
» Makaleler«
%DKVL JHoHQ PHY]XDW KNPOHULQGH GH Do×N
ELU üHNLOGH EHOLUWLOGLùL ]HUH NDWPD GHùHU YHUJLVL
LQGLULPLQ\DS×ODELOPHVLLoLQPDOKL]PHWDO×P×QDLOLüNLQ
G]HQOHQHQEHOJHQLQJHUoHNROPDV×JHUHNLU*HUoHN
ROPD\DQ \DQL VDKWH EHOJHOHU LOH WHYVLN HGLOHQ PDO
YH KL]PHW LIDODU× GROD\×V×\OD LQGLULOHQ NDWPD GHùHU
YHUJLVLQLQLQGLULPLPPNQGHùLOGLU
8=/$û0$ 0h(66(6(6ú 9( 6$+7(
%(/*(.8//$1,0,
6$+7(
%(/*(
.8//$1$1
0h.(//()/(5
8=/$û0$'$1
<$5$5/$1$%ú/ú50ú"
6$+7( %(/*( .8//$1,0, ú/(
<D]×P×]×QE|OPQGHEHOLUWPLüROGXùXPX]
]HUHX]ODüPDWDUKL\DW|QFHVLYHWDUKL\DWVRQUDV× 0h&$'(/('( 8=/$û0$ 0h(66(6(6ú1ú1
ROPDN ]HUH LNL üHNLOGH VDùODQDELOPHNWHGLU 257$<$d,.$5',ø,352%/(0/(59(dg=h0
%XUDGD |QHPOL QRNWD LVH VDKWH EHOJH NXOODQDQ g1(5ú/(5ú
6DKWH EHOJH G]HQOHPH YH NXOODQPD
PNHOOHÁHULQ X]ODüPD PHVVHVHVLQGHQ \DUDUODQ×S
LüOHUL ONHPL]GH YHUJL GHQHWLPLQGH LVWHQLOHQ
\DUDUODQDPD\DFDù×G×U
HWNLQOLùLQ VDùODQDPDPDV×Q×Q
VD\×O× 9HUJL 8VXO
YH PHYFXW Lü JFQQ DW×O ELU
.DQXQX·QXQ
·XQFX
6DKWHEHOJHNXOODQPDI
L
LOLNDoDNoďOďN
üHNLOGH NXOODQ×OPDV×Q×Q HQ
PDGGHVLQGH
G]HQOHQPLü
VXoODUďDUDVďQGDVD\ďOPďđROPDVďQD
E\N ND\QDù×G×U GL\HELOLUL]
EXOXQDQ NDoDNo×O×N VXoODU×
UDčPHQVHULQROX9HUJL8VXO
.DQXQXJHQHOWHEOLčLQGH\DSďODQ
g]HOOLNOH
9HUJL
'HQHWLP
WDUKL\DW |QFHVL YH WDUKL\DW
G]HQOHPHOHUVDKWHEHOJHNXOODQDQ
.XUXOX EQ\HVLQGH IDDOL\HW
VRQUDV× X]ODüPDQ×Q NDSVDP×QD
PNHOOHIOHULQX]ODđPDPHVVHVHVLQGHQ
J|VWHUHQ.oNYH2UWDgOoHNOL
JLUPHPHNWHGLU YH VDKWH EHOJH
\DUDUODQDELOPHVLQLQ|QDoďOPďđWďU
0NHOOHÁHU *UXS %DüNDQO×NODU×
NXOODQPD ÀLOL GH EX PDGGHGH
QH]GLQGH \DS×ODQ LQFHOHPHOHULQ
G]HQOHQPLüWLU $QFDN VDKWH
QHUHGH\VH WDPDP×QD \DN×Q×
EHOJH NXOODQPD ÀLOL NDoDNo×O×N
VXoODU×DUDV×QGDVD\×OP×üROPDV×QDUDùPHQVHUL VDKWH EHOJH G]HQOHPHNXOODQPD ÀLOLQH LOLüNLQGLU
QROX9HUJL8VXO.DQXQXJHQHOWHEOLùLQGH\DS×ODQ úON EDüWD EDN×OG×ù×QGD 9HUJL 'HQHWLP .XUXOX·QGD
G]HQOHPHOHU VDKWH EHOJH NXOODQDQ PNHOOHÁHULQ J|UHYOL LQFHOHPH HOHPDQODU×Q×Q oRN E\N ELU
X]ODüPDPHVVHVHVLQGHQ\DUDUODQDELOPHVLQLQ|Q NHVLPLQLQ EX LüOHUOH LüWLJDO HWPHVLQLQ L\L ELU üH\
ROGXùXYHEXVD\HGHNDoDNo×O×NVXoODU×LOHFLGGLELU
Do×OP×üW×U
û|\OHNL VHUL QROX 9HUJL 8VXO .DQXQX üHNLOGHPFDGHOHHGLOHELOHFHùLGüQOHELOLU$QFDN
JHQHO WHEOLùL LOH NDoDNo×O×N VXoXQXQ ROXüPDV× GXUXP QH \D]×N NL EXQXQ WDP WHUVLGLU %LU \DQGDQ
VDKWHEHOJHQLQELOHUHNNXOODQ×O×SNXOODQ×OPDG×ù×Q×Q YHUJLLQFHOHPHVLVXUHWL\OHEXLüOHULQ|QNDSDW×OPDN
EDüNDELULIDGH\OHVDKWHEHOJHNXOODQ×P×QGDNDVW×Q LVWHQLUNHQ GLùHU WDUDIWDQ \XNDU×GD EDKVHWPLü
EXOXQXS EXOXQPDG×ù×Q×Q GHùHUOHQGLULOPHVLQH YH ROGXùXPX] VHUL QROX 9HUJL 8VXO .DQXQX
EHOLUOHQPHVLQH EDùO× N×O×QP×üW×U 6DKWH EHOJHOHULQ JHQHOWHEOLùLYHX]ODüPDPHVVHVHVLoHUoHYHVLQGH
ELOHUHN NXOODQ×O×S NXOODQ×OPDG×ù×Q×Q LVH YHUJL PNHOOHÁHULQ VDKWH EHOJH NXOODQ×P× QHUHGH\VH
LQFHOHPH HOHPDQODU×QFD \DS×ODFDN LQFHOHPHOHU WHüYLNHGLOPHNWHGLU
9HUJL LQFHOHPHVL LOH YHUJL NDQXQODU×QGD \HU
V×UDV×QGD
GHùHUOHQGLULOPHVL
JHUHNPHNWHGLU
<DS×ODFDN LQFHOHPHOHUGH V|] NRQXVX EHOJHOHUL DODQ KNPOHUL \HULQH JHWLUPH\HQ YH \D \LQH D\Q×
ELOHUHN NXOODQG×ù× VRQXFXQD YDU×ODQ PNHOOHÁHU NDQXQODUGD VXo RODUDN WDQ×PODQP×ü ÀLOOHUL LüOH\HQ
KDNN×QGD9HUJL6XoX5DSRUXG]HQOHQPHNVXUHWL\OH PNHOOHÁHUKDNN×QGDNDQXQODUGDEHOLUWLOHQHVDVODU
&XPKXUL\HW 6DYF×O×NODU×QD VXo GX\XUXVXQGD oHUoHYHVLQGH FH]DL PH\\LGHOHU X\JXODQPDV×
EXOXQXODFDN YH EX EHOJHOHULQ NXOODQ×OPDV× VRQXFX LVWHQLOPHNWHGLU %XUDGD |QHPOL RODQ KXVXV LüOHQHQ
ÀLO YH GROD\×V×\OD RUWD\D o×NDQ VXo LOH EX VXoD
18
WDULKYHVD\ÕOÕ5HVPL*D]HWH¶GH\D\ÕPODQPÕúWÕU
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
51
X\JXODQDFDN\DSW×U×P\DQLFH]DDUDV×QGDNLRUDQW×G×U
0NHOOHÁHUL YHUJL NDQXQODU×Q× LKODO HWPHNWHQ PHQ
HGHFHN HQ |QHPOL \DSW×U×P YHUJL FH]DODU×G×U %X
FH]DODU×QYDUO×ù×PNHOOHÁHULKXNXNDX\JXQKDUHNHW
HWPHN ]RUXQGD E×UDNDFDNW×U 7DELNL EX FH]DODU DI X]ODüPDYHEHQ]HUL\ROODULOHNDOG×U×OPD]VD«
9HUJL LQFHOHPH HOHPDQODU× WDUDI×QGDQ VDKWH
EHOJH NXOODQPD GROD\×V×\OD PNHOOHÁHU KDNN×QGD
WDQ]LP HGLOHQ UDSRUODUD GD\DQ×ODUDN NHVLOHQ
FH]DODU×Q oRN E\N ELU E|OPQQ X]ODüPD
NDSVDP×QGD ROGXùXQX YH EX GXUXPXQ KHP YHUJL
LGDUHVLQLQYHGHQHWLPLQLQLü\NQDUW×UG×ù×KHPGH
|]HOOLNOH YHUJL FH]DODU× QRNWDV×QGD D] GD ROVD
\DS×ODQ LQGLULPOHULQ L\LQL\HWOL ROPD\DQ PNHOOHÁHUL
GDKDGDFHVDUHWOHQGLUGLùLQLL]OHPHNWH\L]+DOE|\OH
ROXQFD GD QH YHUJL LQFHOHPHVLQLQ ELU FD\G×U×F×O×ù×
NDOPDNWD QH GH YHUJL NDQXQODU×QGD \HU DODQ FH]DL
PH\\LGHOHUELUDQODPLIDGHHWPHNWHGLU
9HUJL LQFHOHPHVLQLQ DPDF× VDGHFH YHUJL
WRSODPDN KD]LQH\H JHOLU ND\GHWPHN GHùLOGLU
'HQHWLPLQ WHPHO DPDF× NLüLOHUL \DVDODUD X\JXQ
KDUHNHW HWPH\H \|QHOWPHNWLU 0NHOOHÁHULQ ELU
JQ GHQHWOHQHELOHFHNOHULQL GüQPHOHUL \DVDODUD
X\JXQ GDYUDQPD HùLOLPOHULQL DUWW×U×U =LUD YHUJL
GHQHWLPL \DVDODUD D\N×U× GDYUDQ×üOD YHUJLVLQL
GRùUXYH]DPDQ×QGD|GHPH\HQOHULoLQFLGGLELUULVN
ROXüWXUXU
$QFDN X]ODüPD PHVVHVHVL NDSVDP×QGD
DG×QD NHVLOHFHN FH]DODU×Q RUWDGDQ NDOG×U×ODFDù×Q×
ELOHQ ELU PNHOOHI UDKDWO×NOD ND\×W G×ü× Lü
\DSDELOHFHN YH YHUJL NDQXQODU×Q×Q X\JXODQPDV×
V×UDV×QGD NHQGLVLQGHQ EHNOHQHQ GLNNDW YH |]HQL
J|VWHUPH\HELOHFHNWLU
hONHPL]GH VDKWH EHOJH G]HQOHPH ÀLOLQL
RUWDGDQ NDOG×UDELOPHN LoLQ |QFH VDKWH EHOJH\H
RODQ LKWL\DF× \DQL VDKWH EHOJH NXOODQ×P×Q× RUWDGDQ
NDOG×UPDN JHUHNPHNWHGLU 6DKWH EHOJH\H GX\XODQ
LKWL\Do GHYDP HWWLNoH EXQXQ G]HQOHQPHVLQLQ
|QQH JHoLOHPH\HFHNWLU #V mFSmFWFEF EF
TBEFDFCJMFSFLTBIUFCFMHFLVMMBOEüúüLBOBBUJOF
WBSüMBO NLFMMFGMFS EFúJM CJMFSFLCJMNFZFSFL
BZSüNüOB CBLüMNBLTü[üOUNNLFMMFGMFSV[MBþNB
NFTTFTFTJOJOLBQTBNüEüþüOEBCüSBLüMNBMüEüS
6218d
<D]×P×]GD GD D\U×QW×ODU× LOH EHOLUWWLùLPL]
]HUH VDKWH EHOJH NXOODQ×P× ONHPL]GH ROGXNoD
V×N NDUü×ODü×ODQ ELU GXUXP KDOLQH JHOPLüWLU 3HN
oRN PNHOOHI \DSPDG×NODU× KDUFDPDODU× YH\DKXW
\DSW×NODU× KDOGH NDUü×O×ù×QGD EHOJH DODPDG×NODU×
KDUFDPDODU×Q×VDKWHEHOJHOHULOHWHYVLNHWPH\ROXQX
WHUFLKHWPHNWHGLU
VD\×O×9HUJL8VXO.DQXQX·QGDVDKWHEHOJH
NXOODQPD ÀLOL NDoDNo×O×N VXoODU× DUDV×QGD VD\×OP×ü
ROPDV×QDUDùPHQVHULQROX9HUJL8VXO.DQXQX
JHQHO WHEOLùL LOH VDKWH EHOJH NXOODQ×P×QGD ELOHUHN
ELOPH\HUHN D\U×P×QD JLGLOPLü YH ELOPH\HUHN VDKWH
EHOJH NXOODQG×ù× NDQDDWLQH YDU×ODQ PNHOOHÁHUH
X]ODüPD \ROX Do×OP×üW×U +DO E|\OH ROXQFD GD
PNHOOHÁHU LoLQ VDKWH EHOJH NXOODQPDN HVNLVLQGHQ
GDKD GD FD]LS KDOH JHOPLüWLU û|\OHNL X]ODüPD
PHVVHVHVLQGH YHUJL DVO×Q×Q ELOH SD]DUO×N NRQXVX
HGLOHELOHFHùLQL GüQHFHN ROXUVDN PNHOOHÁHUL
QHUHGH\VH NDQXQL G]HQOHPHOHU \ROX\OD VDKWH
EHOJH NXOODQ×P×QD WHüYLN HGHFHN ELU GXUXP RUWD\D
o×NP×üW×U 2\VDNL VDKWH EHOJH NXOODQ×P×QGD NDV×W
XQVXUXQX WHVSLW HGHFHN PHUFLL YHUJL LQFHOHPH
HOHPDQODU× GHùLO \HWNLOL &XPKXUL\HW 6DYF×O×NODU× YH
PDKNHPHOHUGLU %X QHGHQOH ELOHUHNELOPH\HUHN
D\U×P×QD EDN×OPDNV×]×Q VDKWH EHOJH NXOODQDQ
WP PNHOOHÁHU KDNN×QGD \HWNLOL &XPKXUL\HW
6DYF×O×NODU×·QD VXo GX\XUXVXQGD EXOXQXOPDO× YH
EX PNHOOHÁHU X]ODüPD PHVVHVHVLQLQ NDSVDP×
G×ü×QGDE×UDN×OPDO×G×U
YARARLANILAN KAYNAKLAR
.FINFU ,fbf,,":" 7FSHJTFM 6ZVãNB[MBSáO 6[MBãNB :PMVZMB
bz[N%PLUPSB5F[JàTUBOCVM
.FINFU 5046/&3 ;FZOFQ "3*,"/ 7FSHJ 6ZVãNB[MáLMBSáOáO àEBSJ
"ãBNBEBbz[NWF5SL7FSHJ:BSHáTáà[NJS
.FINFU/"-#"/576,WF5$,"máTáOEBO4BIUFWFZB.VIUFWJZBUá
àUJCBSJZMF :BOáMUáDá #FMHF ,VMMBOáNáOEB #JMFSFL :B %B #JMNFZFSFL"ZSáNáIUUQ
XXXNVIBTFCFOFUOFUNBLBMF@NFINFUOBMCBOU@TBIUFWFZBOJMUJDJ
CFMHFOJOCJMFSFLWFCJMNFZFSFLBZSJNJQEG
.VTUBGBâà.â&,5SL7FSHJ)VLVLVOEB6[MBãNB:LTFL-JTBOT5F[J
&S[VSVN
0[BO .V[BGGFS ,e45f %BOáãUBZ àmUJIBUMBSá *ãáßáOEB 4BIUF 'BUVSB WF
5FTQJUJ4FmLJO:BZáODáMáL"OLBSBT
âLS,*;*-05;VIBM,*;*-057FSHJàIUJMB¿BSáWFbz[N:PMMBSá
#BTLá:BLMBãáN:BZáOMBSá"OLBSB
#FZBOOBNF %[FOMFNF ,áMBWV[V .BMJZF )FTBQ 6[NBOMBSá
%FSOFßJ:BZáOá
IUUQXXXMFHBMJTQMBUGPSNOFUP[FM@EPTZBMBS7FSHJ)VLVLVOEB
6[MB$'NBQEGFSJãJNUBSJIJ
5SLJZFµEF .LFMMF¿FSJO 7FSHJZF #BLáãá (FMJS àEBSFTJ #BãLBOMáßá
.LFMMFG )J[NFUMFSJ %BJSF #BãLBOMáßá :BZáO /P ,BTáN IUUQXXXHJC
HPWUS¾MFBENJOCFZBOOBNFSFICFSJUVSLJZFEF@NVLFMMF¿FSJO@WFSHJZF@CBLJTJQEG
FSJãJNUBSJIJ
19
Türkiye’de Mükelleflerin Vergiye Bakışı, Gelir İdaresi Başkanlığı Mükellef
Hizmetleri Daire Başkanlığı Yayın No:51,Kasım2007,KWWSZZZJLEJRYWU
¿OHDGPLQEH\DQQDPHUHKEHULWXUNL\HGHBPXNHOOHÀHULQBYHUJL\HBEDNLVLSGI
HULúLPWDULKL
52
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Makaleler«
Asıl amme borçlusu nezdinde amme alacağı
kesinleştirilmeden ikincil amme borçlusu sayılan
YMM veya SMMM’lerin kişisel banka hesaplarına
E-Haciz uygulanamaz
'U0XVWDID$/3$6/$1
SMMM
NBMQBTMBO!XJOEPXTMJWFDPN
9HUJL 'DLUHOHUL 2WRPDV\RQ 3URMHVLQLQ WDKVLODW×QD \HWHUOL ROPDV×QD UDùPHQ PNHOOHÀQ
9('23|QHPOLD\DNODU×QGDQELULVLRODQHKDF]LQ WP KHVDSODU×QD YH\D ERUFXQD \HWHFHN PLNWDUGDQ
X\JXODPDODU×QGD ELU WDN×P SUREOHPOHU YDUG×U ID]ODV×QDEORNDMNRQXOPDV×
0NHOOHÁHULQ KDFL] ELOGLULVLQL WHEOLù DODQ
%X SUREOHPOHUGHQ EDüO×FDODU DüDù×GD ROGXùX JLEL
EDQND\DKHUKDQJLELUERUFXROPDG×ù×KDOGHVDGHFH
|]HWOHQHELOLU
%RUoOX PNHOOHÁHULQ EDQND KHVDE×QD NXOODQ×ODELOLUNUHGLOLPLWLQHHKDFL]X\JXODQPDV×
(KDFL] LüOHPL X\JXODPDV× VDGHFH KDFL]
KDFL] X\JXODQDQ PNHOOHIH |GHPH HPUL WHEOLù
HGLOPHGHQ HKDFL] LüOHPL X\JXODQPDV× (KDFL] ELOGLULVLQLQ WHEOLùL HGLOGLùL WDULK LoLQ JHoHUOL ROGXùX
X\JXODQDELOPHVL LoLQ PXWODN VXUHWWH |GHPH HPUL KDOGH EDQNDODU×Q WHEOLù WDULKLQLQ G×ü×QGDNL GLùHU
JQOHU LoLQ GH SDUDODUD EORNDM
WHEOLùLYHNHVLQOHüWLUPHVRQUDV×
X\JXODPDODU×
KDFL]YDUDNDV×Q×QG]HQOHQPHVL
(KDFL] ELOGLULOHULQH
JHUHNHFHNWLU $NVL WDNGLUGH %RUoOXPNHOOHIOHUH\|QHOLNHOHNWURQLN
PNHOOHÀQ
HKDFL]X\JXODQDPD]
RUWDPGDWHEOLčHGLOHQKDFL]ELOGLULOHULQGH GD\DQ×ODUDN
\HUDODQWXWDUODUďQGLNNDWHDOďQPD\DUDN
NUHGLELOLWHVLQLQ
GüUOPHVL
$PPH ERUoOXVX YHUJL
PNHOOHIOHULQWPDODFDNYHKDNODUďQD
QHGHQOHUL\OH
PNHOOHÀQ
WLFDUL
PNHOOHÁHULQ EDQND QH]GLQGH
KDFL]WDWELNHGLOPHVLKDF]LQ
KDN YH DODFDù× EXOXQGXùXQD PNHOOHI LQ´PHYFXWPDOYDUOďčďQďKHGHI \DüDP×Q×QROXPVX]HWNLOHQPHVL
DOPDVďµHVDVďQDD\NďUďGďU
7UNL\H %DQNDODU %LUOLùL
LOLüNLQ ELU WHVSLW \DS×OPDGDQ
WDUDI×QGDQ NDPX DODFDNODU×Q×Q
HKDFL]X\JXODQPDV×
WDNLEL LoLQ YHUJL GDLUHOHUL
%RUoOX PNHOOHÁHULQ
EDQND PHYGXDWODU×Q H KDF]LQ JHOHFHùH PDWXI WDUDI×QGDQ EDQND JHQHO PGUONOHUL LOH EDQND
üXEHOHULQH IDNV PDULIHWL\OH J|QGHULOHQ KDFL]
X\JXODQPDV×
(KDFL]ELOGLULVLQGH\HUDODQWXWDU×QGLNNDWH ELOGLULOHUL ]HULQH LüOHP \DS×O×S \DS×OPD\DFDù×
DO×QPD\×S PNHOOHÁHULQ WP DODFDN YH KDNODU×QD KXVXVXQGD J|Uü VRUXOPDV× ]HULQH *HOLU úGDUHVL
X\JXODQPDV× WHN ELU KHVDE×Q EDNL\HVLQLQ ERUo %DüNDQO×ù×\×O×QGDYHUGLùLELU|]HOJHLOHGLNNDW
HGLOPHVLJHUHNHQNRQXODU×Do×NODP×üW×U
1
\×O×QGDEDüOD\DQDüDPDLOH(9'2X\JXODPDODU×Q×QYHUJLGDLUHVLQHYH
VD\×O× $$78+.· QXQ PDGGHVLQLQ
PDOPGUOùJHOLUVHUYLVLQGH\D\J×QODüW×U×OPDV×YHNDSDVLWHDOW\DS×V×Q×QJoOHQGLUPH
2
oDO×üPDODU×WDPDPODQP×üYH*HOLUúGDUHVL%DüNDQO×ù×QGDRWRPDV\RQNDSVDP×QDDO×QPD
\DQELULPNDOPDP×üW×U%N]*ú%<×O×3HUIRUPDQV3URJUDP×V
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
0DOL\H%DNDQO×ù×WDUDI×QGDQ7UNL\H%DQNDODU%LUOLùLQH\ROODQDQJQYH
VD\×O×\D]×
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
53
WHEOLù HGLOHQ KDFL] ELOGLULOHULQGH
\HU DODQ WXWDUODU×Q GLNNDWH
DO×QPD\DUDN PNHOOHÁHULQ WP
DODFDN YH KDNODU×QD KDFL] WDWELN
HGLOPHVL
KDF]LQ
PNHOOHÀQ
´PHYFXW
PDOYDUO×ù×Q×
KHGHI
DOPDV×µ
HVDV×QD
D\N×U×G×U
%DQNDODUGD DODFDN YH KDNN×
EXOXQPD\DQ NDPX ERUoOXVXQXQ
LOHULGH GRùDELOHFHN DODFDNODU×QD
\|QHOLN
RODUDN
EDQNDODUD
KDFL] ELOGLULVL WHEOLù HGLOPHVL
LOHUL\H PDWXI KDFL] X\JXODQDQ
PNHOOHÁHULQ WLFDUL \DüDPODU×Q×
ROXPVX] HWNLOHPHNWHGLU ( KDFL]
X\JXODPDV×QGD |]HOOLNOH oQF
üDK×VODUGDNL DODFDNODUD \DS×ODQ
KDFL]
LüOHPOHULQGH
NDUJDüD
*HOLU 9HUJLVL .DQXQX $PPH $ODFDNODU×Q×Q 7DKVLO
\DüDQPDNWDG×UgUQHùLQ
8VXO +DNN×QGD .DQXQ g]HO 7NHWLP 9HUJLVL 7/ERUFXRODQELUYHUJLPNHOOHÀQLQDODFDNO×ROGXùX
.DQXQX YH 9HUJL 8VXO .DQXQXQGD 'HùLüLNOLN WPPüWHULOHULQHKDFL]HPLUOHULHOHNWURQLNRUWDPGD
<DS×OPDV×+DNN×QGD.DQXQOD\DS×ODQGHùLüLNOLNWHQ WHEOLùHGLOPHNWHGLU9HUJLLGDUHVLERUoOXPNHOOHÀQ
|QFHNL KDOLQGH ´«7DKVLO GDLUHOHULQFH G]HQOHQHQ PüWHULOHULQGHQ WDKVLO HWWLùL SDUDODU× ERUFXQ
KDFL]
ELOGLULPOHUL
NDPX
PLNWDU×QDEDNPDNV×]×QKHVDE×QD
ERUoOXVXQXQ KDN YH DODFDNODU×Q
ND\GHWPHNWHGLU %X GXUXPGD
EXOXQGXùX YH\D EXOXQDELOHFHùL %DQNDODUD\DSďODFDNKDFL]YHLKWL\DWL YHUJL GDLUHVL DODFDù×QGDQ ID]OD
EDQND YH NDW×O×P EDQNDODU×Q×Q KDFL]WHEOLčOHULQLQVDGHFHWHEOLčWDULKL WDKVLOkW \DSPDNWDG×U )D]OD
üXEHOHULQH«µ
LIDGHVL
\HU LWLEDUď\ODNDPXERUoOXODUďQďQPHYFXW WDKVLO HGLOHQ SDUDQ×Q LDGHVL
RODQYDUOďNODUďQďNRQXDOPDVďYHEX
DOP×üW×U
NLđLOHULQLOHULGHGRčDELOHFHNDODFDNODUď LVH JHFLNPHNWHGLU 'ROD\×V×\OD
0DGGH PHWQLQGH \DS×ODQ LoLQKDFL]YHLKWL\DWLKDFL]WHEOLčLQGH PNHOOHÁHU
]RU
GXUXPGD
EXOXQXOPDPDVďJHUHNPHNWHGLU
GHùLüLNOLNWHQVRQUDLVH´«7DKVLO
NDO×S
ÀQDQVPDQ
V×N×QW×V×
GDLUHOHULQFH G]HQOHQHQ KDFL]
oHNPHNWHGLUOHU%XNRQXGD\HQL
ELOGLULOHUL NDPX ERUoOXVXQXQ
ELU \DVDO G]HQOHPH \DS×ODUDN
KDN YH DODFDNODU×Q×Q EXOXQDELOHFHùL EDQNDODU×Q PNHOOHÁHULQ PüWHULOHUL NDUü×V×QGDNL LWLEDUODU×Q×Q
üXEHOHULQH«µ LEDUHVLQH \HU YHULOPLüWLU %XQXQ NRUXQPDV× YH PDùGXUL\HWOHULQ |QOHQPHVL JHUHNLU
VRQXFXQGD KDFL] ELOGLULOHULQLQ KDN YH DODFDNODU×Q %X GXUXP PNHOOHI KDNODU×Q×Q ]HGHOHQPHVLQH \RO
JHOHFHNWH EXOXQDELOHFHùL EDQND üXEHOHULQH DoPDNWDG×U *HOLU úGDUHVL %DüNDQO×ù× \×O×QGD
PDOYDUO×ù×WHVSLWHGLOPHGHQGHWHEOLùHGLOHELOHFHùL 7UNL\H %DQNDODU %LUOLùL·QLQ WDOHEL ]HULQH YHUGLùL
KNPH EDùODQP×üW×U 9HUJL WHRULVLQGH \HU DODQ |]HOJHGHKDFL]PXDPHOHVLQLQNDPXDODFDù×WXWDU×Q×
DPD D\Q× ]DPDQGD YHUJL LFUD KXNXNX DODQ×QGD DüPDV×Q×QV|]NRQXVXRODPD\DFDù×Q×YHEDQNDODUD
GD HWNLVL J|UOHQ ´YHUJL ND\QDù×Q×Q NRUXQPDV× YH J|QGHULOHQELOGLULGH\HUDODQWXWDU×Q]HULQGHKDFL]
VUHNOLOLùLQLQ VDùODQPDV× LONHVLµ JHUHùLQFH YHUJL X\JXODQPDPDV×QD|]HOOLNOHGLNNDWHGLOPHVLJHUHNWLùL
LGDUHVL PNHOOHÁHULQ ERUFXQX |GHGLNWHQ VRQUDNL NRQXVXQGDJ|UüELOGLUPLüWLU.DPXDODFDù×Q×DüDQ
HNRQRPLN GXUXPODU× LOH LOJLOHQPHN GXUXPXQGDG×U WXWDUD KDFL] X\JXODPD YH DüDQ N×VP× PNHOOHIH
%RUoOX PNHOOHÁHUH \|QHOLN HOHNWURQLN RUWDPGD LDGHHWPHGHJ|QOV]\DNODü×PDVO×QGDEDQNDODU×Q
VRUXPOXOXN DOW×QD JLUPHN LVWHPHPHOHULQGHQ
3
$\U×QW×O×Do×NODPDODULoLQEN]<(5/ú.$<$*.UüDW6D\×O×$PPH$ODFDNODU×Q×Q
7DKVLO8VXO+DNN×QGD.DQXQûHUKL;,,/HYKD%DVN×úVWDQEXO2FDN
4
$5,.$19XUDO+D\×UO×úüOHU%H\OHU7HNLQ<D\×QHYL%DV×PúVWDQEXO
54
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
5
.LPL ]DPDQ oRN NoN ELU ERUFX RODQ PNHOOHÀQ EDQNDGDNL GDKD \NVHN PHEODùO×
PHYGXDW×QDKDFL]NRQXOPXüROPDV×JLEL
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ûú0û(.(GLS$PPH$ODFDNODU×7DKVLO8VXO.DQXQûHUKL$OID%DV×P<D\×P'Dù×W×P
%DVN×V
7
$\Q×J|UüLoLQEN]$<+DNDQ²$/3$6/$10XVWDID².$<$(GD9HUJL8\JXODPD
ODU×QGD(WHEOLJDWYH(+DFL].DQ\×OPD]0DWEDDV×.DV×P
8
<úøú7û$.$5$\üH´7UNL\H·GH('HYOHW8\JXODPDODU×Q×Q9HUJL+XNXNX$ODQ×QD
<DQV×PDODU×(+DFL]8\JXODPDV×YH.DUü×ODü×ODQ6RUXQODUµ0DOLd|]P'HUJLVL7HP
PX]$ùXVWRVV
7DKVLOkW *HQHO7HEOLùL WDULKOL YH VD\×O× 5HVPL *D]HWHGH \D\×PODQ
P×üW×U
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Makaleler«
ND\QDNODQPDNWDG×U %X GXUXP
]DPDQ LoLQ EDQND QH]GLQGH
PNHOOHÁHULQ
SDUDODU×Q×Q
DODFDN GRùPDV×QD PXKWHPHO
0NHOOHI
L
QEDQNDQH]GLQGHKDNYH
EDQNDGD
WXWPDODU×Q×
DODFDN PVDLW KHVDSODU RODUDN
HQJHOOH\HUHN
ND\×W
G×ü× DODFDčďEXOXQGXčXQDGDLUELUWHVSLW GHùHUOHQGLULOGLùLQGHQ
EX
HNRQRPL\HNDWN×VDùOD\DELOLU%X \DSďOPDGDQKDFL]ELOGLULOHULQLQHOHNWURQLN KHVDSODUD LOHUL\H PDWXI ROPDN
QHGHQOH YHUJL LGDUHVL HKDFL] RUWDPGDWHEOLčHGLOPHVLRUWD\DoďNDQ ]HUHKDFL]NRQXOPDV×PPNQ
VRUXQODUGDQELULGLU
X\JXODPDV× \ROX\OD DODFDNODU×Q×
EXOXQPDPDNWDG×U
WDKVLO HGHUNHQ PNHOOHÁHULQ
0NHOOHÀQEDQNDQH]GLQGH
PHYGXDWODU×Q× ND\×W G×ü×QD
KDNYHDODFDù×EXOXQGXùXQDGDLU
LWPHPH\H|]HQJ|VWHUPHOLGLU
ELU WHVSLW \DS×OPDGDQ KDFL] ELOGLULOHULQLQ HOHNWURQLN
(KDFL] LüOHPLQLQ KDFL] ELOGLULVLQLQ WHEOLù RUWDPGD WHEOLù HGLOPHVL RUWD\D o×NDQ VRUXQODUGDQ
HGLOGLùL WDULK LWLEDUL\OH ELU JQON X\JXODQPDV× ELULGLU *HOLU úGDUHVL %DüNDQO×ù× 7UNL\H %DQNDODU
JHUHNLUNHQ KHVDSODUD NRQDQ EORNDM QHGHQL\OH %LUOLùL·QH \×O×QGD YHUGLùL |]HOJHGH $$78+.
VUHNOL KDOH JHOPHVL VRUXQ WHüNLO HWPHNWHGLU PDGGHVLQLQ KDFL] ELOGLULVL J|QGHULOPHGHQ
$QFDN 7DKVLOkW *HQHO 7HEOLùL·QLQ .×V×P |QFH WHVSLW \DS×OPDV×QD LOLüNLQ ELU KNPH \HU
%|OP úKWL\DWL +DFL] ,, %DüO×NO× PDGGHVLQGH YHUPHGLùLQL YH 'DQ×üWD\ 'DLUHVL·QLQ \HUDODQG]HQOHPH\HJ|UHLKWL\DWLKDFL]YHKDFL] WDULKOLYH(.VD\×O×NDUDU×Q×
ELOGLULOHULQLQ NDPX ERUoOXVXQXQ WHEOLù WDULKLQGH GD JHUHNoH J|VWHUHUHN HOHNWURQLN KDFL] |QFHVL
PXKDWDS EDQND QH]GLQGH PHYFXW RODQ YDUO×NODU×Q× ELU WHVSLWLQ ]RUXQOX ROPDG×ù× \|QQGH J|Uü
NDYUDPDV× JHUHNPHNWHGLU .DPX\D ERUoOX RODQ ELOGLUPLüWLU $QFDN YHUJL LGDUHVLQLQ EX J|UüQQ
ELU üDKV×Q EDQNDODUGD DODFDN YH KDNN×Q×Q DNVLQH 'DQ×üWD\ 'DLUHVL WDULKOL
EXOXQPDPDV×QD UDùPHQ LOHULGH WDKDNNXN HGHFHN YH (. VD\×O× NDUDU×QGD
DODFDù×QGDQ \DUDUODQPDN ]HUH JHOHFHùH \|QHOLN $$78+. YH PDGGHOHUL X\DU×QFD |QFHOLNOH
RODUDN EDQNDODUD KDFL] YH\D LKWL\DWL KDFL] WHEOLùL WDKVLO GDLUHOHULQFH ]HULQH KDFL] X\JXODQDFDN KDN
EDQNDODU ]HULQGH ELU \N ROXüWXUDELOLU û|\OH NL YH DODFDNODU×Q WHVSLW HGLOPHVL GDKD VRQUD KHU ELU
EDQNDQ×Q EX KDFL]OHUL VUHNOL L]OHPHVL YH\D EDQND PNHOOHILoLQD\U×D\U×YHERUoWXWDU×\ODV×Q×UO×RODUDN
WDUDI×QGDQ \DS×ODQ WP LüOHPOHUGH ELU VUH\H EDùO× KDFL] X\JXODPDV×QD JHoLOPHVLQLQ JHUHNWLùLQH
NDO×QPDNV×]×Q ERUoOX DG×QD PDO KDN YH DODFDN KNPHWPLüWLU
GRùXSGRùPDG×ù×Q×QWDNLSHGLOPHVLKDNYHDODFDù×Q
(KDFL] X\JXODPDV×QGD EDQND KHVDE×QD
GRùPDV× KDOLQGH LVH KDFL] YH\D LKWL\DWL KDFL] KDFL] X\JXODQDQ PNHOOHIH |GHPH HPUL WHEOLù
X\JXODQPDV×Q× JHUHNWLULU6 %X QHGHQOH EDQNDODUD HGLOPHGHQ KDFL] LüOHPLQH EDüODQ×OPDV× GXUXPX
\DS×ODFDNKDFL]YHLKWL\DWLKDFL]WHEOLùOHULQLQVDGHFH PNHOOHÁHU LoLQ E\N ELU V×N×QW× ROXüWXUPDNWDG×U
WHEOLù WDULKL LWLEDU×\OD NDPX ERUoOXODU×Q×Q PHYFXW dQN NUHGL oHNPHN oHN YH\D VHQHW |GHPHN
RODQ YDUO×NODU×Q× NRQX DOPDV× YH EX NLüLOHULQ LOHULGH YH\D QDNLW LKWL\DF×Q× JLGHUPHN LoLQ EDQND\D SDUD
GRùDELOHFHN DODFDNODU× LoLQ KDFL] YH LKWL\DWL KDFL] oHNPH\HJLGHQPNHOOHÁHUHKDFL]VUSUL]L\OHNDUü×
NDUü×\DNDOPDNWDG×UODU%XGXUXPX|QOHPHNLoLQWDUK
WHEOLùLQGHEXOXQXOPDPDV×JHUHNPHNWHGLU
<LQH7DKVLOkW*HQHO7HEOLùL·QLQ.×V×P GRV\DV×QGDNLPHYFXWDGUHVOHULQHYH\DPNHOOHÁHULQ
%|OPúKWL\DWL+DFL],,%DüO×NO×PDGGHVLQGH\HU 0(51ú6·WHNLDGUHVLQH|GHPHHPULWHEOLùHGLOPHVL
DODQ G]HQOHPH\H J|UH EDQNDF×O×N VLVWHPLQGH JHUHNPHNWHGLU $PD DODFDNO× NDPX LGDUHVL
326 FLKD]× NXOODQDQ PüWHUL LOH EDQND DUDV×QGD ED]HQ EXQX \DSPD\DUDN GRùUXGDQ PNHOOHÁHULQ
\DS×ODQV|]OHüPHOHUHGD\DQDQEDQNDODUQH]GLQGHNL EDQNDGDNLSDUDV×QDKDFL]NR\PDNWDG×U
(PHNOLPDDüODU×Q×QYH\DoDO×üDQLüoLQLQYHUJL
KHVDSODU EDQND LOH PüWHULVL DUDV×QGD GHYDPO×O×N
DU] HWPHNWHGLU 'ROD\×V×\OD EX KHVDSODU KHU ERUFXQXQ E\NOùQH J|UH FUHWLQLQ WDPDP×QD
6
H KDFL] NRQXOPDV× PNHOOHÁHUL ]RU GXUXPGD
&$1'$17XUJXW$PPH$ODFDNODU×Q×Q7DKVLO8VXO+DNN×QGD.DQXQ0DOL\HYH+X
NXN<D\×QODU×$QNDUD0DUWV
E×UDNDELOPHNWHGLUgUQHùLQGHYOHWHWHNNXUXüYHUJL
9
10
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
55
ROPD \ROXQGD |QHPOL DG×PODU
ERUFX ROPD\DQ ELU HPHNOL
DWDQONHPL]GHYHUJLLGDUHVLGH
|OGùQGHQKDEHULGDKLROPDG×ù×
FLGGL oDO×üPDODU \UWPHNWHGLU
NX]HQLQPLUDVo×V×V×IDW×\ODPLUDV
(GHYOHWROPD\ROXQGD|QHPOLDGďPODU
( KDFL] X\JXODPDV× ROGXNoD
SD\× GD GLNNDWH DO×QPDGDQ
DWDQONHPL]GHYHUJLLGDUHVLGHFLGGL
\HQL ELU X\JXODPDG×U YH
YHUJL ERUFXQXQ WDPDP×QGDQ
oDOďđPDODU\UWPHNWHGLU
SHN oRN YHUJL PNHOOHÀ EX
VRUXPOX WXWXOPXüWXU %XQXQ
X\JXODPDGDQ KDEHUVL]GLU +HU
VRQXFXQGD HPHNOL PDDü×Q×Q
\HQL X\JXODPDGD RODELOHFHùL
WDPDP×QDHKDFL]X\JXODQG×ù×Q×
JLEL HKDFL] X\JXODPDODU×QGD
YH PDDü×Q× DODPD\DFDù×Q×
|ùUHQGLùLQGHROGXNoD]RUGXUXPGDNDOP×üW×U(PHNOL GD VRUXQODU RUWD\D o×NP×üW×U %X VRUXQODU×Q |QHPOL
PDDü×Q×QYHoDO×üDQFUHWOLQLQFUHWLQLQWDPDP×QD ELU N×VP× EDQNDODU×Q KDWDO× X\JXODPDODU×QGDQ
X\JXODQDQKDFL]$$78+.YHúü.DQXQX·QXQ ND\QDNODQP×üW×U %X NRQXGD *HOLU úGDUHVL
PDGGHVLQHD\N×U×G×U$$78+.PDGGHVLQHJ|UH %DüNDQO×ù×·QD \DS×ODQ EDüYXUXODU ]HULQH *HOLU
D\O×NODU |GHQHNOHU KHU oHüLW FUHWOHU LQWLID KDNODU× úGDUHVL %DüNDQO×ù× 7UNL\H %DQNDODU %LUOLùL·QH
YHKkV×ODW×LODPDEDùO×ROPD\DQQDIDNDODUHPHNOLOLN ELU |]HOJH J|QGHUHUHN EDQNDODU×Q GLNNDW HWPHVL
D\O×NODU× VLJRUWD YH HPHNOLOLN VDQG×NODU× WDUDI×QGDQ JHUHNHQNRQXODUDDo×NO×NJHWLUPLüWLU
'LùHUWDUDIWDQ\HPLQOLPDOLPüDYLUOHUHYH\D
EDùODQDQ JHOLUOHU N×VPHQ KDF]ROXQDELOLU $QFDN
KDF]ROXQDFDN PLNWDU EXQODU×Q oWH ELULQGHQ oRN VHUEHVW PXKDVHEHFL PDOL PüDYLUOHUH PWHVHOVLO
G|UWWH ELULQGHQ D] RODPD]$VJDUL FUHWL DüPD\DQ VRUXPOXOXNWDQGROD\×|GHPHHPULWHEOLùHGLOPHGHQ
D\O×NJHOLUOHULQRQGDELULQGHQID]ODV×KDF]ROXQDPD] EXQODU×QNLüLVHOEDQNDKHVDSODU×QDKDFL]NRQXODPD]
dDO×üDQODU Do×V×QGDQ LVH úü .DQXQX·QXQ dQN <00 YH\D 6000·OHULQ VRUXPOXOXùX
PDGGHVLQH J|UH ´úüoLOHULQ D\O×N FUHWOHULQLQ G|UWWH WDVGLN HWWLNOHUL YH\D LP]DODG×NODU× EH\DQQDPH
ELULQGHQID]ODV×KDF]HGLOHPH]YH\DEDüNDV×QDGHYLU VDKLEL PNHOOHÁHUOH LOJLOL ROXS EX PNHOOHÁHU
YHWHPOLNROXQDPD]$QFDNLüoLQLQEDNPDN]RUXQGD KDNN×QGD LKEDUQDPH NHVLQOHüWLULOGLNWHQ VRQUD
ROGXùX DLOH \HOHUL LoLQ KkNLP WDUDI×QGDQ WDNGLU DQFDN |GHPH HPUL WHEOLù HGLOHELOLU 8\JXODPDGD
HGLOHFHN PLNWDU EX SDUD\D GkKLO GHùLOGLU 1DIDND ED]× YHUJL GDLUHOHUL PNHOOHIH HKDFL] X\JXOD\×S
D\Q×]DPDQGDGDEXPNHOOHÀQ<00·VLQLQNLüLVHO
ERUFXDODFDNO×ODU×Q×QKDNODU×VDNO×G×Uµ
0NHOOHÁHULQ KDFL] ELOGLULVLQL WHEOLù DODQ EDQND KHVDSODU×QD HKDFL] \UWPHNWHGLUOHU %X
EDQND\DKHUKDQJLELUERUFXROPDG×ù×KDOGHVDGHFH X\JXODPD VRQ GHUHFH \DQO×ü YH KXNXND D\N×U×
NXOODQ×ODELOLU NUHGL OLPLWOHULQH HKDFL] X\JXODQPDV× ROXS DV×O DPPH ERUoOXVX EDN×P×QGDQ DPPH
GD EX X\JXODPDQ×Q DNVD\DQ \|QOHULQGHQ ERUFXNHVLQOHüWLULOPHGHQEXQXQODLOJLOLLNLQFLODPPH
ELULGLU gUQHùLQ ELU PNHOOHI oRFXùXQX |]HO ERUoOXODU× |UQHùLQ <00·OHU YH\D 6000·OHULQ
ELU HùLWLP NXUXPXQD \D GD YDN×I QLYHUVLWHVLQH NLüLVHOEDQNDKHVDSODU×QDHKDFL]X\JXODQDPD]
8\JXODPDQ×Q HNVLN \|QOHULQGHQ ELULVL
ND\GHWWLUGLùLQGH |ùUHQLP FUHWLQL WDNVLWOH |GHPH\L
WHUFLKHGHUVHHùLWLPNXUXPODU×Q×QDQODüPD\DSW×NODU× GH LGDUH LOH PNHOOHI DUDV×QGD L\L ELU LOHWLüLP
EDQND PNHOOHIH |ùUHQLP FUHWL WXWDU× NDGDU NXUXOPDPDV×G×U %X NDSVDPGD YHUJL LGDUHVLQLQ
NUHGL DoPDNWDG×U $PDF× PNHOOHÀQ oRFXùXQXQ H KDFL] X\JXODPDV×QGDQ KDEHUL ROPD\DQ
|ùUHQLPLQL ÀQDQVH HWPHN RODQ EX NUHGL\H GH NDPXR\XQXN×VDÀOPWRSODQW×ODUGX\XUXODU\ROX\OD
EORNDM NRQXODELOPHNWH PNHOOHÁHU ]RU GXUXPGD ELOJLOHQGLULFLoDO×üPDODU\DSPDV×QGDROGXNoDID\GD
NDOPDNWDG×U%XX\JXODPD|]HOOLNOHoRFXNODU×QWHPHO YDUG×U 9HUJL LGDUHVL HKDFL] X\JXODPDV× \ROX\OD
KDNODU×QGDQELURODQHùLWLPKDNN×Q×]HGHOHPHNWHGLU DODFDNODU×Q×WDKVLOHWPH\LDPDoODUNHQX\JXODPDGDQ
hONHOHU NDPXVDO KL]PHWOHULQ VXQXPX YH NDoPDN LVWH\HQ PNHOOHÁHULQ PHYGXDWODU×Q× ND\×W
ÀQDQVPDQ×QGD GDKD HWNLQ YH GDKD K×]O× VRQXoODU G×ü×QD LWPHPH\H |]HQ J|VWHUPHOLGLU úGDUH WP
DOPDNLoLQWHNQRORMLNJHOLüPHOHUGHQID\GDODQPDNWDG×U H\OHPOHULQGH KXNXND EDùO× ROPDV× JHUHNWLùLQL
.DPXKL]PHWOHULQLQÀQDQVPDQ×QGDYHUJLJHOLUOHULQLQ XQXWPDPDO× YH PNHOOHÁHULQ WLFDUL LWLEDUODU×Q×Q
SD\× ROGXNoD E\NWU 9HUJLVLQL ]DPDQ×QGD ]HGHOHQPHPHVLLoLQJHUHNOL|QOHPOHULDOPDO×G×U
|GHPH\HQPNHOOHÁHULWHVSLWHGLSNDPXDODFDù×Q×
WDKVLOHWPHNGHYOHWLQJ|UHYOHULQGHQELULGLU(GHYOHW
56
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Örnek Muktezalar «
»Örnek Muktezalar«
»
<XUWG×ü×QGDNLDQDÀUPDWDUDI×QGDQ7UNL\H·GHNLÀUPDQ×QIDDOL\HWLQLQNHVLQWL\H
XùUDPDPDV×DPDF×\ODDNWDU×ODQEHGHOOHULQYHUJLNDUü×V×QGDNLGXUXPX
»
9D]JHoLOHQDODFDN
»
<XUWG×ü×QGDPXNLPüLUNHWWHQWDKVLOHGLOHPH\HQDODFDNODU×QGHùHUVL]DODFDNRODUDN
GHùHUOHQGLULSGHùHUOHQGLULOPH\HFHùL »
úYD]V×]LQWLNDOGHYHUJLOHQGLUPH
»
0HVNHQNLUDV|]OHüPHOHULQLQGDPJDYHUJLVLKN
»
2UWDNO×NWDQo×NDUPDGDNDUDUQLVDE×KDNN×QGD\D]×
»
g]HOKHVDSG|QHPLQHDLWN×VWG|QHPEH\DQQDPHOHULLOHNHVLQPL]DQELOGLULPL YHULOPHVUHVLKN
»
»
»
6HUPD\HüLUNHWLQLQüDK×VLüOHWPHVLQHG|QüWUOPHVLQLQYHUJLNDQXQODU×
NDUü×V×QGDNLGXUXPX VD\×O×7UN7LFDUHW.DQXQX·QDJ|UHNXUXODQWHNRUWDNO×OLPLWHGüLUNHWWHüLUNHW
PGUQQNHQGLVLQHPDDüEDùOD\×SEDùOD\DPD\DFDù× <DW×U×PWHüYLNEHOJHVLNDSVDP×QGD\DS×ODQKDUFDPDODUDLOLüNLQLQGLULPOL
NXUXPODUYHUJLVLX\JXODPDV×QGDQ\DUDUODQPDN]HUH<005DSRUXLEUD]HGLOLS
HGLOPH\HFHùL
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
57
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
%h<h.0h.(//()/(59(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL*UXS0GUOù
6D\× .'9
.RQX <XUWG×ü×QGDNLDQDÀUPDWDUDI×QGDQ7UNL\H·GHNLÀUPDQ×QIDDOL\HWLQLQNHVLQWL\H
XùUDPDPDV×DPDF×\ODDNWDU×ODQEHGHOOHULQYHUJLNDUü×V×QGDNLGXUXPX
úOJL D GD ND\×WO× GLOHNoHQL]GH ÀUPDQ×]×Q
EDùO× ROGXùX \XUW G×ü×QGDNL DQD ÀUPD WDUDI×QGDQ
HNRQRPLN NUL] YH VHNW|UHO JHOLüPHOHU QHGHQL\OH
üLUNHWLQL]LQJHoLFLÀQDQVDOV×N×QW×ODU×Q×QNDUü×ODQPDV×
YH7UNL\H·GHNLIDDOL\HWLQL]LQNHVLQWL\HXùUDPDPDV×
DPDF×\OD NDUü×O×NV×] RODUDN ÀUPDQ×]D DNWDU×ODFDN
EHGHOOHULQNXUXPODUYHUJLVLYHNDWPDGHùHUYHUJLVL
NDUü×V×QGDNL GXUXPX KDNN×QGD %DüNDQO×ù×P×]
J|Uü LVWHQLOPLü NRQX\D LOLüNLQ %DüNDQO×ù×P×]
J|Uü LOJL E GH ND\×WO× \D]×P×] LOH üLUNHWLQL]H
ELOGLULOPLüDQFDNNRQXQXQWHNUDUGHùHUOHQGLULOPHVL
VRQXFX LOJL E GH ND\×WO× J|UüP]Q DüDù×GDNL
Do×NODPDODU oHUoHYHVLQGH GHùLüWLULOPHVL X\JXQ
J|UOPüWU
.8580/$5 9(5*ú6ú .$1818
<g1h1'(1
VD\×O× .XUXPODU 9HUJLVL .DQXQXQXQ QF×PDGGHVLQGHNXUXPODUYHUJLVLQLQPNHOOHÁHULQ
ELU KHVDS G|QHPL LoLQGH HOGH HWWLNOHUL VDÀ NXUXP
ND]DQF× ]HULQGHQ KHVDSODQDFDù× VDÀ NXUXP
ND]DQF×Q×Q WHVSLWLQGH *HOLU 9HUJLVL .DQXQXQXQ
WLFDULND]DQoKDNN×QGDNLKNPOHULQLQX\JXODQDFDù×
KNPHEDùODQP×üW×U*HOLU9HUJLVL.DQXQXQXQYH
XQFXPDGGHOHULQGHLVHWLFDULND]DQF×QWHVSLWLQH
LOLüNLQ KNPOHUH \HU YHULOPLü YH V|] NRQXVX
PDGGHOHU LOH WLFDUL ND]DQF×Q WHVSLWLQGH WDKDNNXN
HVDV×Q×QJHoHUOLROGXùXKNPHEDùODQP×üW×U
*HOLULQHOGHHGLOPHVLQGHWDKDNNXN
LONHVLJHOLULQPDKL\HWYHWXWDULWLEDUL\OHNHVLQOHüPHVL
\DQL JHOLUL GRùXUDQ LüOHPLQ HNVLNVL] WHNHPPO
HWPHVL ROXS WLFDUL ND]DQF×Q HOGH HGLOPHVLQGH
WDKDNNXN HVDV× EHQLPVHQHUHN JHOLULQ PDKL\HW YH
WXWDULWLEDUL\OHNHVLQOLNND]DQPDV×DUDQP×üW×U
%XQD J|UH ÀUPDQ×]×Q EDùO× EXOXQGXùX
\XUW G×ü× PXNLPL DQD ÀUPDGDQ NDUü×O×NV×] RODUDN
NXOODQDFDù×QDNGLGHVWHùLQPDKL\HWLLWLEDUL\OHJHOLU
58
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
RODUDN NDEXO HGLOPHVL YH HOGH HGLOHQ EX JHOLULQ
LoLQGH EXOXQGXùX WDNYLP \×O×Q×Q NXUXP ND]DQF×
RODUDNGHùHUOHQGLULOPHVLJHUHNPHNWHGLU
.$70$ '(ø(5 9(5*ú6ú .$1818
<g1h1'(1
.'9.DQXQXQXQ
LQFL PDGGHVLQGH 7UNL\H·GH WLFDUL
V×QDL ]LUDL IDDOL\HW YH VHUEHVW PHVOHN IDDOL\HWL
oHUoHYHVLQGH\DS×ODQWHVOLPYHKL]PHWOHULQ.'9\H
WDELROGXùX
LQFL PDGGHVLQGH KL]PHWLQ WHVOLP YH
WHVOLP VD\×ODQ KDOOHU LOH PDO LWKDODW× G×ü×QGD NDODQ
LüOHPOHUROGXùXYHEXLüOHPOHULQELUüH\L\DSPDN
LüOHPHNPH\GDQDJHWLUPHNLPDOHWPHNRQDUPDN
WHPL]OHPHN PXKDID]D HWPHN KD]×UODPDN
GHùHUOHQGLUPHN NLUDODPDN ELU üH\L \DSPDPD\×
WDDKKWHWPHNJLELüHNLOOHUGHJHUoHNOHüHELOHFHùL
LQFLPDGGHVLQGHYHUJL\HWDELELUKL]PHWWHQ
LüOHWPH VDKLELQLQ LüOHWPH SHUVRQHOLQLQ YH\D GLùHU
üDK×VODU×Q NDUü×O×NV×] \DUDUODQG×U×OPDV×Q×Q KL]PHW
VD\×ODFDù×
H PDGGHVL LOH EDQND YH VLJRUWD
PXDPHOHOHUL YHUJLVL %609 NDSVDP×QD JLUHQ
LüOHPOHULQNDWPDGHùHUYHUJLVLQGHQLVWLVQDROGXùX
KNPDOW×QDDO×QP×üW×U
%X KNPOHUH J|UH ÀUPDQ×]×Q EDùO× ROGXùX
\XUW G×ü×QGDNL DQD ÀUPD WDUDI×QGDQ 7UNL\H·GHNL
IDDOL\HWLQL]LQ NHVLQWL\H XùUDPDPDV× DPDF×\OD
ÀUPDQ×]DDNWDUDFDù×EHGHOOHU7UNL\H·GHLIDHGLOHQ
KL]PHWOHULQNDUü×O×ù×ROGXùXQGDQ.'9.DQXQXQXQ
LQFL PDGGHVLQH J|UH NDWPD GHùHU YHUJLVLQH
WDELGLU
%LOJLHGLQLOPHVLQLULFDHGHULP
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Örnek Muktezalar «
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
ú67$1%8/9(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL8VXO*UXS0GUOù
%DüO×N8OXVODUDUDV×QDNOL\HKL]PHWOHULNDUü×O×ù×QGDQDYOXQDYDQV×LüDYDQV×YHULOHQNXUXPXQ
KL]PHWWDDKKGQ\HULQHJHWLUPHPHVLYH\×O×QGDIDDOL\HWLQLGXUGXUPDV×QHGHQOHUL\OHWDKVLO
LPNkQ×NDOPD\DQDODFDù×QVXOK\ROX\ODIHUDJDWHGLOPHVLQLQGHùHUVL]üSKHOLYHYD]JHoLOHQ
DODFDNODU\|QQGHQGHùHUOHQGLULOPHVLKN
6D\× %*ú% .RQX 9D]JHoLOHQDODFDN
úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQX]GD \×O×QGD YHULOHFHN XOXVODUDUDV× QDNOL\H KL]PHWOHUL
NDUü×O×ù×QGD ELU NXUXPD QDYOXQ DYDQV× Lü DYDQV×
RODUDN SHüLQ |GHPH \DS×OG×ù× DQ×ODQ NXUXPXQ
KL]PHW WDDKKGQ \HULQH JHWLUPHGLùL YH \×O×QGD IDDOL\HWLQL GXUGXUGXùX WDKVLO LPNkQ×
NDOPD\DQ DODFDù×Q×]×Q QDYOXQ DYDQV×QGDQ
ND\QDNODQP×ü ROPDV× VHEHEL\OH VXOK \ROX\OD
IHUDJDW HWPHNWH WHUHGGW \DüDQG×ù× EHOLUWLOHUHN
9HUJL 8VXO .DQXQX·QXQ YD]JHoLOHQ DODFDNODUOD
LOJLOL ·QF PDGGHVL KNPQGHQ \DUDUODQ×S
\DUDUODQPD\DFDù×Q×]KXVXVXVRUXOPDNWDG×U
VD\×O× 9HUJL 8VXO .DQXQXQXQ QFL
PDGGHVLQGH ´.D]DL ELU KNPH YH\D NDQDDW YHULFL
ELU YHVLND\D J|UH WDKVLOLQH DUW×N LPNkQ NDOPD\DQ
DODFDNODUGHùHUVL]DODFDNW×U
'HùHUVL] DODFDNODU EX PDKL\HWH JLUGLNOHUL
WDULKWHWDVDUUXIGHùHUOHULQLND\EHGHUOHUYHPXND\\HW
N×\PHWOHUL\OH]DUDUDJHoLULOHUHN\RNHGLOLUOHUúüOHWPH
KHVDE× HVDV×QD J|UH GHIWHU WXWDQ PNHOOHÁHULQ EX
PDGGH KNPQH JLUHQ GHùHUVL] DODFDNODU× JLGHU
ND\GHGLOPHN VXUHWL\OH \RN HGLOLUOHUµ KNP \HU
DOPDNWDG×U
%XKNPHJ|UHELUDODFDù×QGHùHUVL]DODFDN
RODUDN GHùHUOHQGLULOHELOPHVL LoLQ ND]DL ELU KNPH
YH\DNDQDDWYHULFLELUEHOJH\HJ|UHWDKVLOLQHLPNkQ
NDOPDG×ù×Q×QLVSDW×JHUHNLU
*|UOGùJLELGHùHUVL]DODFDNND\EHGLOPLü
WDKVLOLQH DUW×N LPNkQ NDOPDP×ü GHùHUL V×I×UD LQPLü
ELU DODFDNW×U .DQXQL G]HQOHPH\H J|UH DODFDù×Q
WDKVLO LPNkQ×Q×Q NDOPDG×ù×Q×Q ND]DL ELU KNPOH
YH\D NDQDDW YHULFL ELU YHVLND LOH WHYVLN HGLOPHVL
LFDS HWPHNWHGLU .D]DL ELU KNPGHQ DQODü×OPDV×
JHUHNHQ DODFDù×Q WDKVLOL LoLQ NDQXQ \ROODU×QD
EDüYXUXOPXü ROPDV× LFUD WDNLELQLQ \DS×OP×ü
EXOXQPDV× EX PUDFDDWODU YH WDNLSOHU VRQXQGD
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
DODFDù×Q |GHQPH\HFHùLQH KkNLP WDUDI×QGDQ
KNPHGLOPLü ROPDV× NDQDDW YHULFL YHVLND
WHULPLQGHQ LVH |GHPH\L LPNkQV×] KDOH JHWLUPLü
KDO YH VHEHSOHU VRQXFX RUWD\D o×NP×ü EHOJHOHU
DQODü×OPDO×G×U$ODFDù×Q WDKVLO JoOùQQ REMHNWLI
YH LQDQG×U×F× EHOJHOHUOH RUWD\D NRQPDV× GHùHUVL]
DODFDN X\JXODPDV× EDN×P×QGDQ E\N |QHP
WDü×PDNWDG×U $NVL WDNGLUGH DODFDNODU×Q WDKVLOLQLQ
PPNQ ROPDG×ù×Q×Q WDNGLUL PNHOOHIH E×UDN×OP×ü
ROXU%|\OHELUERüOXNE×UDNPDPDNDPDF×\ODNDQXQ
NR\XFXGHùHUVL]KDOHJHOGLùLLOHULVUOHQDODFDù×Q
FLGGL RODUDN WDNLS HGLOGLùLQH LOLüNLQ oDEDODU×Q ND]DL
ELUKNPYH\DNDQDDWYHULFLELUYHVLNDLOHWHYVLNLQL
|QJ|UPüWU
.DQDDW YHULFL ELU YHVLNDGDQ QH DQODü×OPDV×
JHUHNWLùL KXVXVXQGD LVH NDQXQGD \HWHUOL Do×NO×N
EXOXQPDPDNWDG×U$QFDNYHUJLKXNXNXX\JXODPDV×
EDN×P×QGDQ NDQDDW YHULFL YHVLNDODUD |UQHN RODUDN
DüDù×GDNLEHOJHOHUVD\×ODELOLU
%RUoOXQXQ KHUKDQJL ELU PDO YDUO×ù×
E×UDNPDGDQ |OP YH\D 0HGHQL .DQXQXQ YH
L]OH\HQ PDGGHOHULQH J|UH PDKNHPHOHUFH ERUoOX
KDNN×QGD YHULOHQ JDLSOLN NDUDU× YH PLUDVo×ODU×Q
GD PLUDV× UHGGHWWLNOHULQH GDLU VXOK KXNXN
PDKNHPHOHULQFHYHULOPLüEXOXQDQPLUDV×UHGNDUDU×
%RUoOX DOH\KLQH DODFDNO× WDUDI×QGDQ Do×ODQ
GDYD\× ERUoOXQXQ ND]DQG×ù×QD GDLU PDKNHPH
NDUDU×
0DKNHPH
KX]XUXQGD
DODFDNWDQ
YD]JHoLOGLùLQHLOLüNLQRODUDNG]HQOHQPLüEHOJHOHU
$ODFDNWDQ YD]JHoLOGLùLQH GDLU
NRQNRUGDWRDQODüPDV×
%RUoOXQXQ
GRODQG×U×F×O×NWDQ
PDKNXP
ROPDV× YH KHUKDQJL ELU PDOYDUO×ù× EXOXQPDG×ù×Q×
EHOJHOH\HQUHVPLHYUDN
%RUoOXQXQ
DGUHVLQLQ
VDSWDQDPDPDV×
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
59
QHGHQL\OH LFUD WDNLEDW GRV\DV×Q×Q NDOG×U×OG×ù×Q×
YH \DVDO VUHVL LoHULVLQGH \HQLOHPH WDOHELQGH GH
EXOXQXOPDG×ù×Q×J|VWHUHQLFUDPHPXUOXùX\D]×V×
*HUHN GRùXüX JHUHNVH YD]JHoLOPHVL
EDN×P×QGDQ EHOOL YH LQDQG×U×F× VHEHSOHUL ROPDN
üDUW×\OD DODFDNWDQ YD]JHoLOGLùLQL J|VWHUHQ
DQODüPDODU $ODFDNO×Q×Q WHN WDUDÁ× LUDGH EH\DQ×
LOH DO×QPDV×QGDQ YD]JHoLOHQ DODFDNODU×Q GHùHUVL]
DODFDNRODUDN]DUDUND\G×PPNQGHùLOGLU
7LFDUHW PDKNHPHVLQFH ERUoOX KDNN×QGD
YHULOPLü YH LOJLOL PDVD WDUDI×QGDQ WDVÀ\H\H WDEL
WXWXOPXüEXOXQDQLÁDVNDUDU×QDLOLüNLQEHOJHOHU
0H]N€U .DQXQXQ QF PDGGHVLQGH
´7LFDUL YH ]LUDL ND]DQF×Q HOGH HGLOPHVL YH LGDPH
HWWLULOPHVLLOHLOJLOLROPDNüDUW×\OD
'DYD YH\D LFUD VDIKDV×QGD EXOXQDQ
DODFDNODU
<DS×ODQSURWHVWR\DYH\D\D]×LOHELUGHIDGDQ
ID]OD LVWHQLOPHVLQH UDùPHQ ERUoOX WDUDI×QGDQ
|GHQPHPLü EXOXQDQ GDYD YH LFUD WDNLELQH
GHùPH\HFHN GHUHFHGH NoN DODFDNODU üSKHOL
DODFDNVD\×O×U
<XNDU×GD \D]×O× üSKHOL DODFDNODU LoLQ
GHùHUOHPHJQQQWDVDUUXIGHùHULQHJ|UHSDVLIWH
NDUü×O×ND\U×ODELOLU
%X NDUü×O×ù×Q KDQJL DODFDNODUD DLW ROGXùX
NDUü×O×N KHVDE×QGD J|VWHULOLU 7HPLQDWO× DODFDNODUGD
EX NDUü×O×N WHPLQDWWDQ JHUL NDODQ PLNWDUD LQKLVDU
HGHU
ûSKHOL DODFDNODU×Q VRQUDGDQ WDKVLO HGLOHQ
PLNWDUODU× WDKVLO HGLOGLNOHUL G|QHPGH NDU]DUDU
KHVDE×QDLQWLNDOHWWLULOLUµKNP\HUDOPDNWDG×U
%X PDGGH KNPQGHQ DQODü×OG×ù× ]HUH ELU
DODFDù×Q üSKHOL KDOH JHOHELOPHVL LoLQ \D DODFDN
GDYD YH\D LFUD VDIKDV×QGD EXOXQPDO× \D GD
\DS×ODQ SURWHVWR\D YH\D \D]× LOH ELU GHIDGDQ ID]OD
LVWHQLOPHVLQHUDùPHQERUoOXWDUDI×QGDQ|GHQPHPLü
EXOXQDQ GDYD YH LFUD WDNLELQH GHùPH\HFHN
GHUHFHGHNoNDODFDNODUGDQROXüPDO×G×U$ODFDù×Q
\XUW LoLQGHQ YH\D \XUW G×ü×QGDQ ROPDV× ELU |QHP
WDü×PDG×ù×QGDQ\XUWG×ü×QGDQRODQDODFDNODULoLQGH
EXPDGGHKNPOHULJHoHUOLGLU
ûSKHOL DODFDNODUD NDUü×O×N D\×UPDN LoLQ
PDKNHPH\H GDYD LFUD PGUOùQH WDNLS LoLQ
GLOHNoH YHULOPLü ROPDV× DODFDù×Q GDYD YH\D LFUD
VDIKDV×QGD ROGXùXQX J|VWHUPHNOH EHUDEHU EX
EDüYXUXODU×Q WDNLEL JHUHNPHNWHGLU 'DYD YH LFUD
WDNLELQH GHùPH\HFHN GHUHFHGH NoN DODFDNODUD
NDUü×O×ND\U×ODELOPHVLLoLQERUoOXQXQQRWHUYDV×WDV×\OD
SURWHVWR HGLOPHVL YH\D ERUFXQ NLüLOHUH LVSDW
Do×V×QGDQ NDQDDW YHULFL EHOJH RODFDN üHNLOGH ELU
\D]× LOH LVWHQPHVL YH SURWHVWRQXQ \D GD \D]×Q×Q
60
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
PXKDWDE×QD XODüP×ü ROPDV× JHUHNPHNWHGLU 'DYD
YH LFUD WDNLELQH GHùPH\HFHN GHUHFHGH NoN
DODFDNODU×Q WHVSLWL Do×V×QGDQ GDYD HGLOHFHN DODFDN
LoLQ DYXNDWO×N FUHWL \DUJ× KDUF× QRWHUH \DS×ODFDN
|GHPHOHULOHSRVWDJLGHUOHULWRSODP×GLNNDWHDO×QDUDN
WDKPLQL ELU GDYD PDOL\HWL EXOXQDFDN YH EX WXWDU
DODFDNOD N×\DVODQDFDNW×U 7DKPLQL GDYD PDOL\HWLQLQ
DODFDNWDQGDKDE\NROPDV×KDOLQGHPDKNHPH\H
EDüYXUXOPDGDQ SURWHVWR YH\D \D]× LOH ELU GHIDGDQ
ID]ODLVWHQHUHNWDKVLOHGLOHPH\HQDODFDNLoLQNDUü×O×N
D\U×OPDV×PPNQRODELOHFHNWLU
$Q×ODQ .DQXQXQ ´9D]JHoLOHQ $ODFDNODUµ
EDüO×NO× ·QF PDGGHVLQGH ´.RQNRUGDWR YH\D
VXOK \ROX\OD DO×QPDV×QGDQ YD]JHoLOHQ DODFDNODU
ERUoOXQXQ GHIWHUOHULQGH |]HO ELU NDUü×O×N KHVDE×QD
DO×Q×U%XKHVDE×QPXKWHYL\DW×DODFDNWDQYD]JHoLOGLùL
\×O×Q VRQXQGDQ EDüOD\DUDN o \×O LoLQGH ]DUDUOD
LWID HGLOPHGLùL WDNGLUGH NDU KHVDE×QD QDNOROXQXUµ
KNPQH \HU YHULOPLüWLU 0DGGH PHWQLQGHQ GH
DQODü×ODFDù× ]HUH YD]JHoLOHQ DODFDNODU LoLQ
ERUoOX WDUDI×QGDQ NDUü×O×N D\U×OPDV× |QJ|UOPü
ROXS DODFDNO× LoLQ KHUKDQJL ELU G]HQOHPH\H \HU
YHULOPHPLüWLU
%X LWLEDUOD KL]PHW WDDKKG NDUü×O×ù× RODUDN
QDYOXQDYDQV×|GHPHVLQGHEXOXQGXùXQX]üLUNHWLQ
WDDKKGQ \HULQH JHWLUPHPHVL YH \×O×QGD
IDDOL\HWL GXUGXUPDV× QHGHQL\OH WDKVLO LPNkQ×
NDOPDG×ù×Q× EHOLUWWLùLQL] DODFDù×Q×] LoLQ \XNDU×GD
Do×NODPDV× \DS×ODQ PDGGH KNPOHULQL \HULQH
JHWLUGLùLQL] WDNGLUGH 9HUJL 8VXO .DQXQXQXQ YH\DQFPDGGHOHULQHJ|UHKDUHNHWHWPHQL]
PPNQ EXOXQPDNWDG×U $Q×ODQ .DQXQXQ QF PDGGHVLQGH LVH YD]JHoLOHQ DODFDNODU LoLQ
ERUoOX WDUDI×QGDQ NDUü×O×N D\U×OPDV× |QJ|UOPü
ROXS DODFDNO× LoLQ KHUKDQJL ELU G]HQOHPH\H
\HU YHULOPHPHVL QHGHQL\OH DQ×ODQ PDGGH
KNPQQ GXUXPXQX]D X\JXODQDELOPHVL PPNQ
EXOXQPDPDNWDG×U
%LOJLHGLQLOPHVLQLULFDHGHULP
#Ve[FMHFTBZáMá7FSHJ6TVM,BOVOVOVO
NBEEFTJOFEBZBOáMBSBLWFSJMNJãUJS
àODFMFNF ZBSHá ZB EB V[MBãNBEB PMEVßV IBMEF
CV LPOVZB JMJãLJO PMBSBL ZBOMáã CJMHJ WFSJMNJã JTF CV z[FMHF
HFmFSTJ[EJS
5BMFCJOJ[ [FSJOF UBZJO FEJMNJã PMBO CV z[FMHFZF
VZHVO JãMFN ZBQNBOá[ IiMJOEF CV ¾JMMFSJOJ[ EPMBZáTáZMB WFSHJ
UBSIFEJMNFTJJDBQFEFSTFUBSBGáOá[BWFSHJDF[BTáLFTJMNFZFDFL
WFUBSIFEJMFOWFSHJJmJOHFDJLNFGBJ[JIFTBQMBONBZBDBLUáS
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Örnek Muktezalar «
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
ú67$1%8/9(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL8VXO*UXS0GUOù
6D\× %*ú%>98.@ .RQX <XUWG×ü×QGDPXNLPüLUNHWWHQWDKVLOHGLOHPH\HQDODFDNODU×QGHùHUVL]DODFDNRODUDN
GHùHUOHQGLULSGHùHUOHQGLULOPH\HFHùL
úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQX]GD
.XUXPXQX] WDUDI×QGDQ ·GD PXNLP üLUNHWLQH
WHVOLP HGLOHQ (XUR WXWDU×QGDNL PDOODUD DLW
EHOJH\L LEUD] HGHPHGLùLQL]GHQ GROD\× GDYD DoPD
KDNN×Q×] EXOXQPD\DQ YH GROD\×V×\OD NDUü×O×N GD
D\×UDPDG×ù×Q×] DODFDNODU×Q×] LoLQ WDULKLQGH
DQ×ODQ ONHGH IDDOL\HWWH EXOXQDQ DYXNDWODU
DUDF×O×ù×\OD \DSP×ü ROGXùXQX] PUDFDDWODUD LOLüNLQ
EHOJHOHULQNDQDDWYHULFLYHVLNDRODUDNGHùHUOHQGLULOLS
GHùHUOHQGLULOHPH\HFHùL KXVXVXQGD J|Uü WDOHS
HGLOPHNWHGLU
VD\×O× 9HUJL 8VXO .DQXQXQXQ QF
PDGGHVLQGH úVSDW 9HUJLOHQGLUPHGH YHUJL\L
GRùXUDQ ROD\ YH EX ROD\D LOLüNLQ PXDPHOHOHULQ
JHUoHN PDKL\HWL HVDVW×U üHNOLQGH WDULI HGLOPLü YH
LNWLVDGL WLFDUL YH WHNQLN LFDSODUD X\PD\DQ YH\D
ROD\×Q |]HOOLùLQH J|UH QRUPDO YH PXWDG ROPD\DQ
ELUGXUXPXQLGGLDROXQPDV×KDOLQGHLVSDWNOIHWLQLQ
EXQX LGGLD HGHQ WDUDID DLW ROGXùX KNP \HU
DOPDNWDG×U
$\Q× .DQXQXQ QFL PDGGHVLQGH ND]DL
ELU KNPH YH\D NDQDDW YHULFL ELU YHVLND\D J|UH
WDKVLOLQHDUW×NLPNDQNDOPD\DQDODFDNODU×QGHùHUVL]
DODFDN RODFDù× GHùHUVL] DODFDNODU×Q EX PDKL\HWH
JLUGLNOHULWDULKWHWDVDUUXIGHùHUOHULQLND\EHGHFHNOHUL
YH PXND\\HW N×\PHWOHUL\OH ]DUDUD JHoLULOHUHN \RN
HGLOHFHùL LOH LüOHWPH KHVDE× HVDV×QD J|UH GHIWHU
WXWDQ PNHOOHÁHULQ EX PDGGH KNPQH JLUHQ
GHùHUVL] DODFDNODU× JLGHU ND\GHGLOPHN VXUHWL\OH
\RNHGLOHFHùLKNPDOW×QDDO×QP×üW×U
$Q×ODQ PDGGH X\DU×QFD ND]DL ELU KNPH
YH\DNDQDDWYHULFLELUYHVLND\DJ|UHWDKVLOLQHDUW×N
LPNDQ NDOPD\DQ DODFDNODU GHùHUVL] DODFDN RODUDN
QLWHOHQGLULOPLüWLU *|UOGù JLEL GHùHUVL] DODFDN
ND\EHGLOPLüWDKVLOLQHDUW×NLPNDQNDOPDP×üGHùHUL
V×I×UDLQPLüELUDODFDNW×U.DQXQLG]HQOHPH\HJ|UH
DODFDù×Q WDKVLO LPNDQ×Q×Q NDOPDG×ù×Q×Q ND]DL ELU
KNPOH YH\D NDQDDW YHULFL ELU YHVLND LOH WHYVLN
HGLOPHVL LFDS HWPHNWHGLU .D]DL ELU KNPGHQ
DQODü×OPDV× JHUHNHQ DODFDù×Q WDKVLOL LoLQ NDQXQ
\ROODU×QD EDüYXUXOPXü ROPDV× LFUD WDNLELQLQ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
\DS×OP×ü EXOXQPDV× EX PUDFDDWODU YH WDNLSOHU
VRQXQGD DODFDù×Q |GHQPH\HFHùLQH KDNLP
WDUDI×QGDQKNPHGLOPLüROPDV×NDQDDWYHULFLYHVLND
WHULPLQGHQ LVH |GHPH\L LPNDQV×] KDOH JHWLUPLü
KDO YH VHEHSOHU VRQXFX RUWD\D o×NP×ü EHOJHOHU
DQODü×OPDO×G×U$ODFDù×Q WDKVLO JoOùQQ REMHNWLI
YH LQDQG×U×F× EHOJHOHUOH RUWD\D NRQPDV× GHùHUVL]
DODFDN X\JXODPDV× EDN×P×QGDQ E\N |QHP
WDü×PDNWDG×U $NVL WDNGLUGH DODFDNODU×Q WDKVLOLQLQ
PPNQ ROPDG×ù×Q×Q WDNGLUL PNHOOHIH E×UDN×OP×ü
ROXU%|\OHELUERüOXNE×UDNPDPDNDPDF×\ODNDQXQ
NR\XFXGHùHUVL]KDOHJHOGLùLLOHULVUOHQDODFDù×Q
FLGGL RODUDN WDNLS HGLOGLùLQH LOLüNLQ oDEDODU×Q ND]DL
ELUKNPYH\DNDQDDWYHULFLELUYHVLNDLOHWHYVLNLQL
|QJ|UPüWU
$\U×FD DODFDù×Q GHùHUVL] KDOH JHOGLùL \×O
KHVDSODU×QD ]DUDU RODUDN \D]×OPDV× JHUHNPHNWH
ROXSLOJLOLROGXùX\×OGD]DUDU\D]×OPD\DQDODFDù×Q
VRQUDNL \×OODUGD GLNNDWH DO×QPDV× GD PPNQ
EXOXQPDPDNWDG×U
9HUJLKXNXNXX\JXODPDV×EDN×P×QGDQNDQDDW
YHULFL YHVLNDODUD |UQHN RODUDN DüDù×GDNL EHOJHOHU
VD\×ODELOLU
%RUoOXQXQKHUKDQJLELUPDOYDUO×ù×E×UDNPDGDQ
|OP YH\D 0HGHQL .DQXQXQ YH L]OH\HQ
PDGGHOHULQHJ|UHPDKNHPHOHUFHERUoOXKDNN×QGD
YHULOHQ JDLSOLN NDUDU× YH PLUDVo×ODU×QGD PLUDV×
UHGGHWWLNOHULQH GDLU VXOK KXNXN PDKNHPHOHULQFH
YHULOPLüEXOXQDQPLUDV×UHGNDUDU×
%RUoOX DOH\KLQH DODFDNO× WDUDI×QGDQ Do×ODQ
GDYD\× ERUoOXQXQ ND]DQG×ù×QD GDLU PDKNHPH
NDUDU×
0DKNHPH
KX]XUXQGD
DODFDNWDQ
YD]JHoLOGLùLQHLOLüNLQRODUDNG]HQOHQPLüEHOJHOHU
$ODFDNWDQ YD]JHoLOGLùLQH GDLU NRQNRUGDWR
DQODüPDV×
%RUoOXQXQ
GRODQG×U×F×O×NWDQ
PDKNXP
ROPDV× YH KHUKDQJL ELU PDOYDUO×ù× EXOXQPDG×ù×Q×
EHOJHOH\HQUHVPLHYUDN
%RUoOXQXQ
DGUHVLQLQ
VDSWDQDPDPDV×
QHGHQL\OH LFUD WDNLEDW GRV\DV×Q×Q NDOG×U×OG×ù×Q×
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
61
YH \DVDO VUHVL LoHULVLQGH \HQLOHPH WDOHELQGH GH
EXOXQXOPDG×ù×Q×J|VWHUHQLFUDPHPXUOXùX\D]×V×
*HUHN GRùXüX JHUHNVH YD]JHoLOPHVL
EDN×P×QGDQ EHOOL YH LQDQG×U×F× VHEHSOHUL ROPDN
üDUW×\OD DODFDNWDQ YD]JHoLOGLùLQL J|VWHUHQ
DQODüPDODU $ODFDNO×Q×Q WHN WDUDÁ× LUDGH EH\DQ×
LOH DO×QPDV×QGDQ YD]JHoLOHQ DODFDNODU×Q GHùHUVL]
DODFDNRODUDN]DUDUND\G×PPNQGHùLOGLU
7LFDUHW PDKNHPHVLQFH ERUoOX KDNN×QGD
YHULOPLü YH LOJLOL PDVD WDUDI×QGDQ WDVÀ\H\H WDEL
WXWXOPXüEXOXQDQLÁDVNDUDU×QDLOLüNLQEHOJHOHU
$Q×ODQ.DQXQXQQFPDGGHVLQGH
´7LFDUL YH ]LUDL ND]DQF×Q HOGH HGLOPHVL YH
LGDPHHWWLULOPHVLLOHLOJLOLROPDNüDUW×\OD
'DYD YH\D LFUD VDIKDV×QGD EXOXQDQ
DODFDNODU
<DS×ODQSURWHVWR\DYH\D\D]×LOHELUGHIDGDQ
ID]OD LVWHQLOPHVLQH UDùPHQ ERUoOX WDUDI×QGDQ
|GHQPHPLü EXOXQDQ GDYD YH LFUD WDNLELQH
GHùPH\HFHN GHUHFHGH NoN DODFDNODUüSKHOL
DODFDNVD\×O×U
<XNDU×GD \D]×O× üSKHOL DODFDNODU LoLQ
GHùHUOHPHJQQQWDVDUUXIGHùHULQHJ|UHSDVLIWH
NDUü×O×ND\U×ODELOLU
%X NDUü×O×ù×Q KDQJL DODFDNODUD DLW ROGXùX
NDUü×O×N KHVDE×QGD J|VWHULOLU 7HPLQDWO× DODFDNODUGD
EX NDUü×O×N WHPLQDWWDQ JHUL NDODQ PLNWDUD LQKLVDU
HGHU
ûSKHOL DODFDNODU×Q VRQUDGDQ WDKVLO HGLOHQ
PLNWDUODU× WDKVLO HGLOGLNOHUL G|QHPGH NDU ]DUDU
KHVDE×QDLQWLNDOHWWLULOLUµKNP\HUDOPDNWDG×U
%XKNPHJ|UHWLFDULND]DQF×QHOGHHGLOPHVL
YH\DLGDPHHWWLULOPHVLLOHLOJLOLRODUDNGDYDYH\DLFUD
VDIKDV×QGDEXOXQDQDODFDNODUOD\DS×ODQSURWHVWR\D
YH\D\D]×LOHELUGHIDGDQID]ODLVWHQLOPHVLQHUDùPHQ
ERUoOX WDUDI×QGDQ |GHQPHPLü RODQ GDYD YH LFUD
WDNLELQH GHùPH\HFHN GHUHFHGHNL NoN DODFDNODU
üSKHOL DODFDN VD\×OG×ù×QGDQ \XNDU×GD EHOLUWLOHQ
üDUWODU× WDü×\DQ DODFDNODU LoLQ NDUü×O×N D\U×OPDV×
PPNQ EXOXQPDNWD ROXS EX üDUWODUGDQ KHUKDQJL
ELULVLQLQ PHYFXW ROPDPDV× KDOLQGH LVH üSKHOL
DODFDN ND\G×QD LPNDQ EXOXQPDPDNWDG×U$ODFDù×Q
\XUW LoLQGHQ YH\D \XUW G×ü×QGDQ ROPDV× ELU |QHP
WDü×PDG×ù×QGDQ\XUWG×ü×QGDQRODQDODFDNODULoLQGH
EXPDGGHKNPOHULJHoHUOLGLU
ûSKHOL DODFDN NDUü×O×ù× D\U×OPDV×QGD WHPHO
XQVXU RUWDGD ELU DODFDù×Q V|] NRQXVX ROPDV×
YH EX DODFDù×Q WDKVLOLQLQ üSKHOL KDOH JHOPLü
EXOXQPDV×G×U .DQXQXQ QF PDGGHVLQGH ELU
D\U×P \DS×OPDNV×]×Q WLFDUL YH ]LUDL ND]DQF×Q HOGH
HGLOPHVLYHLGDPHHWWLULOPHVLLOHLOJLOLROPDNüDUW×\OD
GDYD YH LFUD VDIKDV×QGD EXOXQDQ EWQ DODFDNODU
62
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
LoLQ NDUü×O×N D\U×ODELOHFHùL KNP DOW×QD DO×QP×üW×U
úÁDVKDOLQGHDODFDNO×Q×QERUoOX\XGDYDHWPHVLYH\D
LFUD\ROX\ODWDNLSHGHELOPHVL\DVDORODUDNPPNQ
EXOXQPDPDNWDG×U úFUD YH úÁDV .DQXQX EX WDNLS
\ROODU×Q× NDSDWDUDN VDGHFH LÁDV PDVDV×QD ND\×W
ROPDKDNN×Q×YHUGLùLQGHQFHEULLFUDYHNOOLWDVÀ\H
\ROXRODQLÁDVKDOLQGHEWQDODFDNO×ODUHüLWüHNLOGH
LüOHPJ|UPHNWHYHEXQHGHQOHIHUGLLFUDWDNLSOHULQH
L]LQYHULOPHPHNWHGLUúÁDVELULFUD\ROXROXSDODFDNO×
\|QQGHQ QRUPDO LFUDGDNL JLEL DPDo DODFDùD
NDYXüPDN ROGXùXQGDQ LÁDV PDVDV×QD ND\G×
\DSW×U×ODQ DODFDNODU LFUD VDIKDV×QD LQWLNDO HGLOPLü
VD\×OPDNWDG×U0NHOOHÁHUERUoOXPüWHULOHULQLQLÁDV
HWPHVLKDOLQGHüSKHOLDODFDNNDUü×O×ù×D\×UDELOLUOHU
$QFDNNDUü×O×NDODFDù×QPDVD\DND\G×Q×Q\DS×OG×ù×
GLùHU ELU GH\LüOH LFUD VDIKDV×QD LQWLNDO HWWLùL KHVDS
G|QHPLQGH D\U×OPDO×G×U úÁDV KDOLQGH GH D\U×ODQ
üSKHOLDODFDNODU×QVRQUDGDQWDKVLOHGLOHQPLNWDUODU×
WDKVLOHGLOGLNOHULG|QHPGHNDU]DUDUKHVDE×QDLQWLNDO
HWWLULOLU
%XQD J|UH GDYD DoPD KDNN×Q×]
EXOXQPDG×ù×QGDQ GROD\× üSKHOL DODFDN NDUü×O×ù×
D\×UDPDG×ù×Q×] ·GD PXNLP üLUNHWLQGHQ RODQ
DODFDNODU×Q×] LoLQ DYXNDWODU DUDF×O×ù×\OD \DSP×ü
ROGXùXQX] PUDFDDWODUD LOLüNLQ EHOJHOHULQ NDQDDW
YHULFL YHVLND RODUDN GHùHUOHQGLULOPHVL PPNQ
EXOXQPDPDNWDG×U $QFDN V|] NRQXVX EHOJHOHUGH
LÁDVHWWLùLEHOLUWLOHQPüWHULQL]LQLÁDVHWWLùLQLQYHEX
PüWHULGHQ DODFDNO× ROGXùXQX]XQ R ONHGH JHoHUOL
ELU EHOJH\OH LVSDW HGLOPHVL KDOLQGH EDKVL JHoHQ
DODFDNODU×Q×]×Q 9HUJL 8VXO .DQXQXQXQ QF
PDGGHVLNDSVDP×QGDüSKHOLDODFDNRODUDNGLNNDWH
DO×QPDV×PPNQRODELOHFHNWLU
%LOJLHGLQLOPHVLQLULFDHGHULP
#Ve[FMHFTBZáMá7FSHJ6TVM,BOVOVOVO
NBEEFTJOFEBZBOáMBSBLWFSJMNJãUJS
àODFMFNF ZBSHá ZB EB V[MBãNBEB PMEVßV IBMEF
CV LPOVZB JMJãLJO PMBSBL ZBOMáã CJMHJ WFSJMNJã JTF CV z[FMHF
HFmFSTJ[EJS
5BMFCJOJ[ [FSJOF UBZJO FEJMNJã PMBO CV z[FMHFZF
VZHVO JãMFN ZBQNBOá[ IiMJOEF CV ¾JMMFSJOJ[ EPMBZáTáZMB WFSHJ
UBSIFEJMNFTJJDBQFEFSTFUBSBGáOá[BWFSHJDF[BTáLFTJMNFZFDFL
WFUBSIFEJMFOWFSHJJmJOHFDJLNFGBJ[JIFTBQMBONBZBDBLUáS
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Örnek Muktezalar «
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
%$/,.(6ú59(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL*UXS0GUOù
6D\× .RQX >@
úYD]V×]LQWLNDOGHYHUJLOHQGLUPH
úOJLGHND\×WO×|]HOJHWDOHSIRUPXQGD
WDULKLQGHEDEDQ×]WDUDI×QGDQG|UW
PHVNHQ LOH ELU GNNDQ×Q KLVVHVLQL D\Q× WDULKWH
WDUDI×Q×]D EDù×üODQG×ù× EHOLUWLOHUHN V|] NRQXVX
EDù×üODUODLOJLOLRODUDN
9HUDVHWYHúQWLNDO9HUJLVL.DQXQXQXQQF
PDGGHVLQLQGI×NUDV×QGD\HUDODQYH\×O×LoLQ
JHoHUOLRODQLVWLVQDWXWDU×Q×QKHUELUEDù×üLoLQD\U×
D\U×P×\RNVDWPLoLQELUNH]PLX\JXODQDFDù×
úVWLVQDODUGüOGNWHQVRQUDYHUDVHWYHLQWLNDO
YHUJLVL KHVDSODQ×UNHQ YHUJL RUDQODU× EDù×üODQDQ
KHU JD\ULPHQNXOQ HPODN YHUJLVL GHùHULQH D\U×
D\U× P× X\JXODQDFDù× \RNVD WP EDù×üODQDQ
JD\ULPHQNXOOHULQHPODNYHUJLVLGHùHUOHULQLQWRSODP×
]HULQGHQPLKHVDSODQDFDù×
6|]NRQXVXJD\ULPHQNXOOHUGHQELULQLELUYH\D
LNL \×O LoHULVLQGH VDWPDQ×] KDOLQGH GHYLU IHUDù×Q×Q
\DS×ODELOPHVL LoLQ GHYLU YH IHUDù \DS×ODFDN
JD\ULPHQNXOOHUHDLWYHUDVHWYHLQWLNDOYHUJLVLQLQNDODQ
WDNVLWOHULQLQ |GHQPHVLQLQ \HWHUOL ROXS ROPD\DFDù×
LOHD\Q×WDULKWHEDù×üODQDQJD\ULPHQNXOOHUHDLWYHUJL
WDNVLWOHULQLQKHSVLQLQPL|GHQPHVLJHUHNWLùL
%Dù×üODQDQ KHU ELU WDü×QPD] LoLQ D\U×
P× \RNVD EDù×üODQDQ WP JD\ULPHQNXOOHULQ \HU
DOG×ù× WHN ELU EH\DQQDPH PL YHUPHQL] JHUHNWLùL
KXVXVODU×QGDNL%DüNDQO×ù×P×]J|UüQQVRUXOGXùX
DQODü×OPDNWDG×U
VD\×O× 9HUDVHW YH úQWLNDO 9HUJLVL
.DQXQXQXQ QF PDGGHVLQLQ G I×NUDV×QGD
LYD]V×]VXUHWOHPH\GDQDLQWLNDOOHULQ7/·VLQLQ
\×O× LoLQ YHUJLGHQ LVWLVQD HGLOGLùL D\Q×
.DQXQXQ QF× PDGGHVLQLQ D I×NUDV×QGD YHUDVHW
\ROX\OD PH\GDQD JHOHQ LQWLNDOOHUGH |OHQ NLPVHQLQ
GLùHU VXUHWOH PH\GDQD JHOHQ LQWLNDOOHUGH WDVDUUXIX
\DSDQ üDKV×Q LNDPHWJDK×Q×Q KNPL üDK×VODUGD YH
GLùHU WHüHNNOOHUGH PHUNH]OHULQLQ EXOXQGXùX \HU
YHUJLGDLUHVLQFHWDUKROXQDFDù×LQFLPDGGHVLQLQ
ELULQFLI×NUDV×QGDYHUDVHW\ROX\ODYH\DVDLUVXUHWOH
LYD]V×]ELUWDU]GDPDOLNWLVDSHGHQOHULNWLVDSHWWLNOHUL
PDOODU× ELU EH\DQQDPH LOH ELOGLUPH\H PHFEXU
ROGXNODU× XQFX PDGGHVLQLQ LNLQFL I×NUDV×QGD
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
LVH GLùHU VXUHWOH PH\GDQD LQWLNDOOHUGH PDOODU×Q
KXNXNHQLNWLVDSHGLOGLùLWDULKLWDNLEHGHQELUD\LoLQGH
EH\DQQDPHQLQYHULOHFHùLKNPHEDùODQP×üW×U
$\Q× .DQXQXQ XQFX PDGGHVLQLQ E
EHQGLQGH LVH JD\ULPHQNXOOHU WLFDUL LüOHWPH\H
GDKLO ROVXQ YH\D ROPDV×Q HPODN YHUJLVLQH HVDV
RODQ GHùHUOH GHùHUOHQHFHùL QF× PDGGHVLQLQ
LNLQFL I×NUDV×QGD LVH ELU üDKVD DQD EDED Hü YH
oRFXNODU×QGDQHYODWO×NWDQHYODWHGLQHQOHUH\DS×ODQ
LYD]V×] LQWLNDOOHU KDULo LYD]V×] LQWLNDOOHUH LOLüNLQ
WDULIHGH \HU DODQ RUDQODU×Q \DU×V× X\JXODQDUDN
KHVDSODQDFDù×KNPQH\HUYHULOPLüWLU
XQFX PDGGHVLQGH GH YHUDVHW YH LQWLNDO
YHUJLVL WDKDNNXNXQGDQ LWLEDUHQ \×OGD YH KHU
\×O 0D\×V YH .DV×P D\ODU×QGD ROPDN ]HUH LNL
HüLW WDNVLWWH |GHQHFHùL DQFDN LQWLNDOL \DS×ODFDN
JD\ULPHQNXOH LVDEHW HGHQ YHUDVHW YH LQWLNDO
YHUJLVL WDPDPHQ |GHQPHGLNoH GHYLU YH IHUDù×Q
\DS×ODPD\DFDù× YH ]HULQGH KHUKDQJL ELU D\QL
KDN WHVLV HGLOHPH\HFHùL PNHOOHÁHUFH WDKDNNXN
HGHQ YHUJL\H NDUü×O×N VD\×O× .DQXQXQ XQFX PDGGHVLQGH \D]×O× FLQVWHQ %X PDGGHQLQ LQFL EHQGLQGH \D]×O× PHQNXO PDOODU KDULo WHPLQDW
J|VWHULOGLùL WDNGLUGH LQWLNDO HGHQ JD\ULPHQNXOOHULQ
ELU N×VP×Q×Q YH\D WDPDP×Q×Q GHYLU YH IHUDù×QD
L]LQ YHULOHELOHFHùL WHPLQDW RODUDN J|VWHULOHFHN
JD\ULPHQNXOOHULQGHùHULQLQVD\×O×.DQXQXQ
×QF×PDGGHVLQGH\D]×O×NRPLV\RQODUWDUDI×QGDQD\Q×
.DQXQXQLQFLPDGGHVLQHJ|UHWHVSLWHGLOHFHùL
EHOLUWLOPLüWLU
g]HOJH WDOHS IRUPXQX]XQ HNLQGH \HU DODQ
WDSX IRWRNRSLOHULQLQ GH LQFHOHQPHVLQGHQ EDEDQ×]
WDUDI×QGDQ D\Q× JQGH WDULKLQGH
WDUDI×Q×]D LYD]V×] RODUDN LQWLNDO HGHQ G|UW DGHW
PHVNHQ LOH GNNDQ×Q KLVVHVLQLQ KXNXNHQ
LNWLVDS HWWLùLQL] WDULKWHQ LWLEDUHQ D\ LoLQGH
WDUDI×Q×]FDG]HQOHQHFHNYHUDVHWYHLQWLNDOYHUJLVL
EH\DQQDPHVLQGH V|] NRQXVX JD\ULPHQNXOOHULQ
EDù×üODQG×ù× \×O× \×OGDNL HPODN YHUJLVL
WDUK×QD HVDV RODQ GHùHUOHULQ EH\DQ HGLOPHVL
JD\ULPHQNXOOHULQ HPODN YHUJLVL WDUK×QD HVDV RODQ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
63
WRSODPGHùHUOHUL]HULQGHQLVWLVQDWXWDU×GüOGNWHQ
VRQUD NDODQ PDWUDK ]HULQGHQ .DQXQXQ QF×
PDGGHVLQGH\HUDODQLYD]V×]LQWLNDOOHUHLOLüNLQYHUJL
RUDQODU×Q×Q \DU×V× ·VL X\JXODQDUDN YHUDVHW YH
LQWLNDOYHUJLVLKHVDSODQPDV×JHUHNPHNWHGLU
$\U×FDWDUDI×Q×]DEDù×üODQDQJD\ULPHQNXOOHULQ
ELU N×VP×Q×Q YH\D WDPDP×Q×Q EDüNDODU×QD
GHYUHGHELOPHVL LoLQ JD\ULPHQNXOH \D GD GHYUL
LVWHQLOHQ KLVVH LVH \DOQ×] EX KLVVH\H LVDEHW HGHQ
YHUJLQLQWDPDP×Q×Q|GHQPHVL\DGDYHUJL\HNDUü×O×N
VD\×O× .DQXQXQ XQFX PDGGHVLQGH \D]×O×
FLQVWHQ WHPLQDW J|VWHULOPHVL KDOLQGH LOLüLN NHVPH
EHOJHVLQLQWDUDI×Q×]DYHULOHFHùLWDELLGLU
#Ve[FMHFTBZáMá7FSHJ6TVM,BOVOVOVO
NBEEFTJOFEBZBOáMBSBLWFSJMNJãUJS
àODFMFNF ZBSHá ZB EB V[MBãNBEB PMEVßV IBMEF
CV LPOVZB JMJãLJO PMBSBL ZBOMáã CJMHJ WFSJMNJã JTF CV z[FMHF
HFmFSTJ[EJS
5BMFCJOJ[ [FSJOF UBZJO FEJMNJã PMBO CV z[FMHFZF
VZHVO JãMFN ZBQNBOá[ IiMJOEF CV ¾JMMFSJOJ[ EPMBZáTáZMB WFSHJ
UBSIFEJMNFTJJDBQFEFSTFUBSBGáOá[BWFSHJDF[BTáLFTJMNFZFDFL
WFUBSIFEJMFOWFSHJJmJOHFDJLNFGBJ[JIFTBQMBONBZBDBLUáS
%LOJLHGLQLOPHVLQLULFDHGHULP
64
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Örnek Muktezalar «
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
ú67$1%8/9(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL'LùHU9HUJLOHU*UXS0GUOù
6D\× .RQX >@
0HVNHQNLUDV|]OHüPHOHULQLQGDPJDYHUJLVLKN
úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQXQ YH
HNOHULQLQ LQFHOHQPHVLQGHQ VDKLS ROGXùXQX]
JD\ULPHQNXOOHUL NLUD\D YHUGLùLQL] Lü \HUL RODUDN
NLUD\DYHUGLùLQL]\HUOHULQGDPJDYHUJLVLQLNLUDF×ODU×Q
|GHGLùL NRQXW RODUDN NLUD\D YHUGLùLQL] \HUOHULQ
NLUDV×Q× DODPDG×ù×Q×] GXUXPODUGD LFUD WDNLELQH
EDüODG×ù×Q×] LFUD GDLUHOHULQLQ NLUD V|]OHüPHOHULQLQ
GDPJD YHUJLOHULQLQ |GHQPHGLùL JHUHNoHVL\OH
WDOHELQL]LJHULoHYLUGLùLEHOLUWLOHUHNQVKDPüWHUHN
YH PWHVHOVLO NHÀO LP]DO× YH GHSR]LWR DO×QDUDN
G]HQOHQHQ NRQXW NLUD V|]OHüPHOHULQLQ GDPJD
YHUJLVLQHWDELROXSROPDG×ù×WDELLVHPDWUDK×Q×QQH
RODFDù× KDQJL QLVSHWOHUGH YHUJL\H WDEL WXWXODFDù×
LOH|GHPHWDULKOHULKXVXVODU×QGDJ|UüWDOHSHGLOGLùL
DQODü×OPDNWDG×U
VD\×O× 'DPJD 9HUJLVL .DQXQXQXQ LQFL
PDGGHVLQGH EX .DQXQD HNOL VD\×O× WDEORGD
\D]×O× NDù×WODU×Q GDPJD YHUJLVLQH WDEL ROGXùX QF PDGGHVLQGH GDPJD YHUJLVLQLQ PNHOOHÀQLQ
NDù×WODU×LP]DHGHQOHUROGXùXQFPDGGHVLQGH
ELUNDù×G×QWDELRODFDù×YHUJLQLQWD\LQLLoLQRNDù×G×Q
PDKL\HWLQH EDN×ODFDù× YH EXQD J|UH WDEORGD
\D]×O× YHUJLVLQLQ EXOXQDFDù× LQFL PDGGHVLQGH
ELU QVKDGDQ ID]OD RODUDN G]HQOHQHQ NDù×WODU×Q
KHUQVKDV×Q×QD\U×D\U×D\Q×PLNWDUYH\DQLVSHWWH
GDPJDYHUJLVLQHWDELRODFDù×QF×PDGGHVLQGHELU
NDù×WWD ELUELULQGHQ WDPDPHQ D\U× ELUGHQ ID]OD DNLW
YH LüOHP EXOXQGXùX WDNGLUGH EXQODU×Q KHUELULQGHQ
D\U× D\U× YHUJL DO×QDFDù× ELU NDù×WWD WRSODQDQ DNLW
YH LüOHPOHU ELUELULQH EDùO× YH ELU DV×OGDQ GRùPD
ROGXNODU× WDNGLUGH GDPJD YHUJLVLQLQ HQ \NVHN
YHUJL DO×QPDV×Q× JHUHNWLUHQ DNLW YH\D LüOHP
]HULQGHQDO×QDFDù×DQFDNEXDNLWYHLüOHPOHUHDV×O
LüOHPLQ DNLWOHULQGHQ EDüND ELU üDKV×Q HNOHQHQ DNLW
YHLüOHPLQLQGHD\U×FDYHUJL\HWDELRODFDù×XQFX
PDGGHVLQGHEX.DQXQDHNOLVD\×O×WDEORGD\D]×O×
NDù×WODU×Q GDPJD YHUJLVLQGHQ PVWHVQD ROGXùX
QFL PDGGHVLQLQ ELULQFL I×NUDV×Q×Q D EHQGLQGH
0DOL\H %DNDQO×ù×QFD EHOLUOHQHQ PNHOOHÁHU NXUXP
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
YH NXUXOXüODU WDUDI×QGDQ ELU D\ LoLQGH G]HQOHQHQ
NDù×WODU×QYHUJLVLQLQHUWHVLD\×Q\LUPLQFL6×UD
1R·OX 98. 7HEOLùL X\DU×QFD \LUPLoQF JQ
DNüDP×QDNDGDUYHUJLGDLUHVLQHELUEH\DQQDPHLOH
ELOGLULOHFHùL YH \LUPLDOW×QF× JQ DNüDP×QD NDGDU
|GHQHFHùL E EHQGLQGH D EHQGL G×ü×QGDNL
KDOOHUGH NDù×G×Q G]HQOHQGLùL WDULKL L]OH\HQ
RQEHü JQ LoLQGH YHUJL GDLUHVLQH ELU EH\DQQDPH
LOH ELOGLULOHFHùL YH D\Q× VUH LoLQGH |GHQHFHùL
KNPOHULQH\HUYHULOPLüWLU
$\Q×.DQXQDHNOLVD\×O×WDEORQXQ´,$NLWOHUOH
LOJLOL NDù×WODUµ EDüO×NO× E|OPQQ $ I×NUDV×QGD
EHOOL SDUD\× LKWLYD HGHQ NLUD PXNDYHOHQDPHOHULQLQ
PXNDYHOHVUHVLQHJ|UHNLUDEHGHOL]HULQGHQ$
I×NUDV×QGD NHIDOHW WHPLQDW YH UHKLQ VHQHWOHULQLQ
QLVSL GDPJD YHUJLVLQH WDEL WXWXODFDù× .DQXQD
HNOLVD\×O×WDEORQXQ´,97LFDULYHPHGHQLLüOHUOH
LOJLOL NDù×WODUµ EDüO×NO× E|OPQQ QXPDUDO×
I×NUDV×QGD GHUQHN YH YDN×ÁDUFD \HUOHüLP \HUL
JHUoHN NLüLOHUFH PHVNHQ RODUDN NXOODQ×OPDN ]HUH
NLUDODQDQ YH LNWLVDGv LüOHWPHOHUH GDKLO ROPD\DQ
WDü×QPD]ODUD LOLüNLQ NLUD PXNDYHOHQDPHOHULQLQ
GDPJD YHUJLVLQGHQ LVWLVQD ROGXùX KNPH
EDùODQP×üW×U
%XQD J|UH JHUoHN NLüLOHUH PHVNHQ RODUDN
NLUD\D YHULOHQ JD\ULPHQNXOOHU LoLQ G]HQOHQHQ NLUD
V|]OHüPHOHULQLQ
VDGHFH NLUD\D YHUHQ YH NLUDOD\DQ NLüLOHULQ
LP]DV×Q× LoHUPHVL GHSR]LWR WXWDU× NHIDOHW üHUKL
LoHUPHPHVLKDOLQGH.DQXQDHNOLVD\×O×WDEORQXQ
,9QXPDUDO×I×NUDV×X\DU×QFDGDPJDYHUJLVLQGHQ
LVWLVQDWXWXOPDV×
.LUD WXWDU× \DQ×QGD GHSR]LWR WXWDU×Q× GD
LoHUPHVL KDOLQGH GHSR]LWR WXWDU×Q×Q WHPLQDW
KNPQGH ROPDV× QHGHQL\OH .DQXQD HNOL VD\×O× WDEORQXQ ,$ I×NUDV×QD J|UH V|]OHüPHQLQ
VDGHFH GHSR]LWR WXWDU× ]HULQGHQ G]HQOHQPH
WDULKL LWLEDU×\OD QVKD VD\×V×QD J|UH QLVSL GDPJD
YHUJLVLQHWDELWXWXOPDV×
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
65
.LUDF×YHNLUDOD\DQ\DQ×QGD´DGLNHÀOµYH\D
´PWHVHOVLO NHÀOµ ´PüWHUHN ERUoOX YH PWHVHOVLO
NHÀOµRODUDNNHÀOLP]DV×Q×LoHUPHVLKDOLQGH.DQXQD
HNOLVD\×O×WDEORQXQ,$I×NUDV×X\DU×QFDNHIDOHW
üHUKL ]HULQGHQ G]HQOHQPH WDULKL LWLEDU×\OD QVKD
VD\×V×QDJ|UHGDPJDYHUJLVLQHWDELWXWXOPDV×
.LUDF× YH NLUDOD\DQ \DQ×QGD ´DGL NHÀOµ ´PWHVHOVLO NHÀOµ ´PüWHUHN ERUoOX YH PWHVHOVLO
NHÀOµ üHNOLQGH üHUKOH ELUOLNWH GHSR]LWR EHGHOL GH
LoHUPHVL GXUXPXQGD .DQXQXQ QF× PDGGHVLQLQ
ELULQFL I×NUDV× X\DU×QFD GHSR]LWR YH NHIDOHW üHUKL
66
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
LüOHPOHULQHLOLüNLQWXWDU×QWRSODPׁ]HULQGHQ.DQXQD
HNOL VD\×O× WDEORQXQ ,$ I×NUDV× X\DU×QFD
G]HQOHQPH WDULKL LWLEDU×\OD QVKD VD\×V×QD J|UH
GDPJD YHUJLVLQH WDEL WXWXOPDV×YH V|] NRQXVX
YHUJLQLQ WDUDÁDU×Q PNHOOHÀ\HW GXUXPXQD J|UH
.DQXQXQ QFL PDGGHVL NDSVDP×QGD EH\DQ
HGLOHUHNPDNEX]PXNDELOL|GHQPHVLJHUHNPHNWHGLU
%LOJLHGLQLOPHVLQLULFDHGHULP
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
» Örnek Muktezalar «
T.C.
*h05h.9(7ú&$5(7%$.$1/,ø,
úo7LFDUHW*HQHO0GUOù
6D\×
.RQX2UWDNO×NWDQo×NDUPDGDNDUDUQLVDE×KN
7ú&$5(76ú&ú/ú0h'h5/høh1(
úOJLWDULKOLYHVD\×O×\D]×Q×]
VD\×O×7UN7LFDUHW.DQXQXQXQ·×QF×PDGGHVLQLQELULQFLI×NUDV×QGDELURUWDù×QJHQHONXUXO
NDUDU×LOHüLUNHWWHQo×NDU×ODELOPHVLQHLOLüNLQVHEHSOHULQüLUNHWV|]OHüPHVLQGH|QJ|UOHELOHFHùLG]HQOHQPLüWLU
$\U×FD .DQXQXQ ·LQFL PDGGHVLQGH ELU RUWDù×Q üLUNHW V|]OHüPHVLQGH |QJ|UOHQ VHEHSWHQ GROD\×
üLUNHWWHQo×NDU×ODELOPHVL|QHPOLNDUDUODUGDQVD\×ODUDN|QHPOLNDUDUODU×QWHPVLOHGLOHQR\ODU×QHQD]oWH
LNLVLQLQYHR\KDNN×EXOXQDQHVDVVHUPD\HQLQWDPDP×Q×QVDOWoRùXQOXùXQXQELUDUDGDEXOXQPDV×KDOLQGH
DO×QDELOHFHùLKNPDOW×QDDO×QP×üW×U
.DQXQGD ELU RUWDù×Q JHQHO NXUXO NDUDU× LOH üLUNHWWHQ o×NDU×ODELOPHVLQH LOLüNLQ VHEHSOHULQ üLUNHW
V|]OHüPHVLQGH |QJ|UOHELOHFHùL YH üLUNHW V|]OHüPHVLQGH |QJ|UOHQ VHEHSWHQ GROD\× KDQJL QLVDSOD
üLUNHWWHQ o×NDU×ODELOHFHùL G]HQOHQPHNOH ELUOLNWH ELU RUWDù×Q üLUNHWWHQ o×NDU×OPD VHEHSOHULQLQ VRQUDGDQ
üLUNHW V|]OHüPHVLQH NRQXODELOPHVLQH GDLU V|]OHüPH GHùLüLNOLùLQH LOLüNLQ NDUDU×Q KDQJL QLVDSOD DO×QDFDù×
G]HQOHQPHPLüWLU
%XLWLEDUODNXUXOXüWDWPRUWDNODU×QüLUNHWV|]OHüPHVLQLLP]DODPDODU×VXUHWL\OH\DSW×NODU×G]HQOHPH
D\Q×\|QGHROXüPXüRUWDNELULUDGHQLQVRQXFXRUWD\Do×NDQELUG]HQOHPHROGXùXQGDQELURUWDù×QüLUNHWWHQ
o×NDU×OPD VHEHSOHULQLQ VRQUDGDQ üLUNHW V|]OHüPHVLQH NRQXODELOPHVLQH GDLU V|]OHüPH GHùLüLNOLùLQLQ
üLUNHW VHUPD\HVLQL WHPVLO HGHQ WP RUWDNODU×Q R\ELUOLùL LOH DO×QDFDN NDUDU LOH JHUoHNOHüWLULOHELOHFHùL
GHùHUOHQGLULOPHNWHGLU
%LOJLHGLQLOPHVLQLULFDHGHULP
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
67
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
.RQ\D9HUJL'DLUHVL%DüNDQO×ù×
0NHOOHI+L]PHWOHUL*HOLU*UXS0GUOù
6D\×>@
.RQXg]HOKHVDSG|QHPLQHDLWN×VWG|QHPEH\DQQDPHOHULLOHNHVLQPL]DQELOGLULPLYHULOPHVUHVL
KN
úOJLGH ND\×WO× GLOHNoHQL]GH ûLUNHWLQL]LQ $ùXVWRV 7HPPX] |]HO KHVDS G|QHPLQL
NXOODQPDNWD LNHQ *HOLU úGDUHVL %DüNDQO×ù×QD
\DSP×ü
ROGXùXQX]
PUDFDDW×Q×]
]HULQH
WDULKLQGHQ LWLEDUHQ QRUPDO KHVDS
G|QHPLQH JHoLOPHVLQLQ X\JXQ J|UOGù DQFDN
QRUPDO KHVDS G|QHPLQH JHoLOGLNWHQ VRQUD
N×VW G|QHP NXUXP JHoLFL YH NXUXPODU YHUJLVL
EH\DQQDPHVLLOHNHVLQPL]DQELOGLULPLQLQQH]DPDQ
YHQDV×OYHULOHFHùLKXVXVXQGDWHUHGGW\DüDG×ù×Q×]×
EHOLUWHUHN KHUKDQJL ELU XVXOV]OùH XùUDPDPDN
LoLQ G|QHPL NXUXP JHoLFL
YHUJL YH G|QHPLQH LOLüNLQ
NXUXPODU YHUJLVL EH\DQQDPHVL LOH NHVLQ PL]DQ×Q
YHULOPHVLQGH L]OH\HFHùLQL] \ROXQ LQWHUQHWYHUJL
GDLUHVLQH HOGHQ QDV×O RODFDù×Q× YH YHULOPH
]DPDQODU×KDNN×QGDELOJLLVWHQLOPHNWHGLU
VD\×O× .XUXPODU 9HUJLVL .DQXQXQXQ
·QF PDGGHVLQLQ oQF I×NUDV×QGD NXUXPODU
YHUJLVL EH\DQQDPHVLQLQ KHVDS G|QHPLQLQ
NDSDQG×ù× D\× L]OH\HQ G|UGQF D\×Q ELULQFL
JQQGHQ \LUPLEHüLQFL JQ DNüDP×QD NDGDU
PNHOOHÀQ EDùO× ROGXùX YHUJL GDLUHVLQH YHULOHFHùL
D\Q×.DQXQXQ·QFLPDGGHVLQLQLNLQFLI×NUDV×QGDGD
NXUXPODUYHUJLVLPNHOOHÁHULQFHFkULYHUJLOHQGLUPH
G|QHPLQLQ NXUXPODU YHUJLVLQH PDKVXS HGLOPHN
]HUH *HOLU 9HUJLVL .DQXQXQGD EHOLUWLOHQ HVDVODUD
J|UH YH FkUL G|QHPLQ NXUXPODU YHUJLVL RUDQ×QGD
JHoLFLYHUJL|GHQHFHùLKNPOHUL\HUDOP×üW×U
VD\×O× *HOLU 9HUJLVL .DQXQXQXQ ´*HoLFL
9HUJLµ EDüO×NO× 0NHUUHU ·QFL PDGGHVLQGH LVH
KHVDSODQDQJHoLFLYHUJLQLQDOW×D\O×N%..·\DJ|UH
o D\O×N G|QHPL L]OH\HQ LNLQFL D\×Q RQG|UGQF
JQDNüDP×QDNDGDUYHUJLGDLUHVLQHEH\DQHGLOHUHN
RQ\HGLQFLJQDNüDP×QDNDGDU|GHQHFHùLKNP
\HUDOPDNWDG×U
gWH\DQGDQWDULKYHVD\×O×
5HVPL*D]HWH·GH\D\×PODQDQV×UDQROX9HUJL
8VXO.DQXQX*HQHO7HEOLùL\OHELODQoRHVDV×QDWDEL
68
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
PNHOOHÁHUH\×O×YHWDNLSHGHQG|QHPOHULoLQ
HOHNWURQLN RUWDPGD NHVLQ PL]DQ ELOGLULPL YHUPH
]RUXQOXOXùXJHWLULOPLüROXSWHEOLùLQ´%LOGLULPOHULQ
'|QHPLYH9HULOPH=DPDQ×µEDüO×NO×E|OPQGHGH
´g]HOKHVDSG|QHPLQHWDELRODQPNHOOHÁHU
ELOGLULPOHULQL NHQGL JHOLU YH\D NXUXPODU YHUJLVL
EH\DQQDPHOHULQLQ YHULOPH VUHVL LoLQGH YHUPHN
]RUXQGDG×UODUµ GHQLOPHNWHGLU <LQH D\Q× E|OPQ
GHYDP×QGD NXUXPODU×Q ELUOHüPH GHYLU YH\D
WDP E|OQPH GXUXPODU×QD DW×IWD EXOXQXODUDN
EX GXUXPGD RODQ PNHOOHÁHULQ NHVLQ PL]DQ
ELOGLULPOHULQLQ ELUOHüPH GHYLU YH\D E|OQPH
LüOHPOHULQHLOLüNLQNXUXPODUYHUJLVLEH\DQQDPHVLQLQ
YHULOPHVUHVLLoLQGHYHULOPHVLJHUHNWLùLEHOLUWLOPLüWLU
VD\×O× 9HUJL 8VXO .DQXQXQXQ 0NHUUHU
·QFL PDGGHVLQLQ ELULQFL I×NUDV×Q×Q QXPDUDO×
EHQGLQGH\HUDODQG]HQOHPHLOH0DOL\H%DNDQO×ù×
YHUJL EH\DQQDPHOHUL YH ELOGLULPOHULQ üLIUH
HOHNWURQLN LP]D YH\D GLùHU JYHQOLN DUDoODU×
NRQXOPDN VXUHWL\OH LQWHUQHW GH GDKLO ROPDN ]HUH
KHUWUOHOHNWURQLNELOJLLOHWLüLPDUDoYHRUWDP×QGD
YHULOPHVL EH\DQQDPH YH ELOGLULPOHULQ \HWNL
YHULOPLü JHUoHN YH\D W]HO NLüLOHU DUDF× N×O×QDUDN
J|QGHULOPHVL KXVXVODU×QGD L]LQ YHUPH\H YH\D
]RUXQOXOXNJHWLUPH\H\HWNLOLN×O×QP×üW×U
%H\DQQDPHOHULQ
HOHNWURQLN
RUWDPGD
J|QGHULOPHVLX\JXODPDV×QDWDULKLQGHQ
LWLEDUHQ EDüODQ×OP×ü ROXS EH\DQQDPHOHULQ
HOHNWURQLN RUWDPGD J|QGHULOPHVL KXVXVXQD
LOLüNLQ Do×NODPDODU YH 6×UD 1ROX 9HUJL 8VXO .DQXQX *HQHO
7HEOLùOHULQGH\DS×OP×üW×U
6×UD 1ROX 9HUJL 8VXO .DQXQX *HQHO
7HEOLùL\OH GH NXUXPODU YHUJLVL PNHOOHÁHULQH
KLoELU KDGOH V×Q×UO× ROPDNV×]×Q NXUXPODU YHUJLVL
EH\DQQDPHVLQL YH JHoLFL YHUJL EH\DQQDPHOHULQL
HOHNWURQLN RUWDPGD J|QGHUPH ]RUXQOXOXùX
JHWLULOPLüWLU
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
HOHNWURQLN RUWDPGD DO×P×QD DLW oDO×üPDODUD GHYDP
HGLOPHNWHROXSEXJQLoLQN×VWG|QHPEH\DQQDPHOHULQ
YH N×VW G|QHP NHVLQ PL]DQ×Q HOHNWURQLN RUWDPGD
DO×QPDV× PPNQ EXOXQPDG×ù×QGDQ N×VW G|QHPH
LOLüNLQEH\DQQDPHOHULQYHN×VWG|QHPNHVLQPL]DQ×Q
NDQXQL VUHOHULQGH EDùO× EXOXQGXùXQX] YHUJL
GDLUHVLQHNDù×WRUWDP×QGDYHULOPHVLJHUHNPHNWHGLU
» Örnek Muktezalar «
<DS×ODQ Do×NODPDODU oHUoHYHVLQGH |]HO
KHVDS G|QHPLQLQ VRQODQG×U×OG×ù× N×VW G|QHPH
LOLüNLQ NXUXP JHoLFL
YHUJL EH\DQQDPHVLQLQ WDULKLQH NDGDU
G|QHPLQH DLW NXUXPODU
YHUJLVLEH\DQQDPHVLLOHNHVLQPL]DQELOGLULPLQLQLVH
WDULKLQGHQ WDULKLQH NDGDU
YHULOPHVLJHUHNPHNWHGLU
'LùHUWDUDIWDQN×VWG|QHPEH\DQQDPHOHULQLQ
%LOJLHGLQLOPHVLQLULFDHGHULP
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
69
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
('ú51(9(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL*UXS0GUOù
6D\× .RQX 6HUPD\HüLUNHWLQLQüDK×VLüOHWPHVLQHG|QüWUOPHVLQLQYHUJLNDQXQODU×
NDUü×V×QGDNLGXUXPX
úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQGD
VHUPD\H üLUNHWLQL]LQ üDK×V LüOHWPHVLQH G|QüPHVL
GXUXPXQGD NXUXPODU YHUJLVL NDWPD GHùHU YHUJLVL
YH GDPJD YHUJLVL \|QQGHQ LVWLVQD NDSVDP×QGD
EXOXQXSEXOXQPDG×ù×Q×]KXVXVXQGD%DüNDQO×ù×P×]
J|UüQQELOGLULOPHVLWDOHSHGLOPLüWLU
VD\×O×.XUXPODU9HUJLVL.DQXQXQLQFL
PDGGHVLQGHVD\×ODQNXUXPODU×QND]DQoODU×NXUXPODU
YHUJLVLQLQNRQXVXQXROXüWXUPDNWDG×U
$\Q×.DQXQXQXQFXPDGGHVLQGHELUOHüPH
VRQXFXQGD LQÀVDK HGHQ NXUXP LOH ELUOHüLOHQ
NXUXPXQ NDQXQv YH\D Lü PHUNH]OHULQLQ 7UNL\H·GH
EXOXQPDV× PQIHVLK NXUXPXQ GHYLU WDULKLQGHNL
ELOkQoRGHùHUOHULQLQELUOHüLOHQNXUXPWDUDI×QGDQELU
EWQ KDOLQGH GHYUDO×QPDV× YH D\QHQ ELOkQoRVXQD
JHoLULOPHVLKDOLQGHNXUXPODU×QWUGHùLüWLUPHOHULGH
GHYLUKNPQGHROGXùXEHOLUWLOPLüWLU
<LQHD\Q×.DQXQXQ´'HYLU%|OQPHYH+LVVH
'HùLüLPL +DOOHULQGH 9HUJLOHQGLUPHµ EDüO×NO× QFL
PDGGHVLQGHGH
´'HYLUOHUGHDüDù×GDNLüDUWODUDX\XOGXùX
WDNGLUGH PQIHVLK NXUXPXQ VDGHFH GHYLU
WDULKLQH NDGDU HOGH HWWLùL ND]DQoODU YHUJLOHQGLULOLU
ELUOHüPHGHQ GRùDQ NkUODU LVH KHVDSODQPD] YH
YHUJLOHQGLULOPH]
D ûLUNHW \HWNLOL NXUXOXQXQ GHYUH LOLüNLQ
NDUDU×Q×Q7LFDUHW6LFLOLQGHWHVFLOHGLOGLùLWDULKGHYLU
WDULKLGLU0QIHVLKNXUXPLOHELUOHüLOHQNXUXP
'HYLU WDULKL LWLEDU×\OD KD]×UOD\DFDNODU× YH
PüWHUHNHQ LP]DOD\DFDNODU× PQIHVLK NXUXPD DLW
NXUXPODUYHUJLVLEH\DQQDPHVLLOH
'HYLULüOHPLQLQKHVDSG|QHPLQLQNDSDQG×ù×
D\GDQ NXUXPODU YHUJLVL EH\DQQDPHVLQLQ YHULOGLùL
D\×QVRQXQDNDGDUJHoHQVUHLoHULVLQGH\DS×OPDV×
KDOLQGHPQIHVLKNXUXPXQ|QFHNLKHVDSG|QHPLQH
LOLüNLQ RODUDN KD]×UOD\DFDNODU× YH PüWHUHNHQ
LP]DOD\DFDNODU× PQIHVLK NXUXPD DLW NXUXPODU
YHUJLVL EH\DQQDPHVLQL ELUOHüPHQLQ 7LFDUHW 6LFLOL
*D]HWHVLQGHLODQHGLOGLùLWDULKWHQLWLEDUHQRWX]JQ
70
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
LoLQGH PQIHVLK NXUXPXQ EDùO× EXOXQGXùX YHUJL
GDLUHVLQHYHULUOHU
E %LUOHüLOHQ NXUXP PQIHVLK NXUXPXQ
WDKDNNXN HWPLü YH HGHFHN YHUJL ERUoODU×Q×
|GH\HFHùLQLYHGLùHU|GHYOHULQL\HULQHJHWLUHFHùLQL
PQIHVLK NXUXPXQ ELUOHüPH VHEHEL\OH YHULOHFHN
RODQ NXUXPODU YHUJLVL EH\DQQDPHVLQLQ HNLQGH
YHUHFHùLELUWDDKKWQDPHLOHWDDKKWHGHU0DKDOOLQ
HQ E\N PDO PHPXUX EX KXVXVWD ELUOHüLOHQ
NXUXPGDQD\U×FDWHPLQDWLVWH\HELOLUµKNPQH\HU
YHULOPHNWLU
<XNDU×GDNL KNPH J|UH NXUXPODU YHUJLVLQH
WDEL NXUXPODU×Q QHY·L GHùLüLNOLùLQGH VD\×O×
.DQXQXQXQFXYHQFLPDGGHVLQGHEHOLUWLOHQ
üDUWODUD X\XOGXùX WDNGLUGH GHYLU QHGHQL\OH GRùDQ
NkUODUKHVDSODQPD\DFDNYHYHUJLOHQGLULOPH\HFHNWLU
$\U×FD VD\×O× .DWPD 'HùHU 9HUJLVL
.DQXQXQXQQFLPDGGHVLQLQ´'LùHUúVWLVQDODUµ
EDüO×NO×FEHQGLQGH´*HOLU9HUJLVL.DQXQXQXQ
LQFL PDGGHVLQGH EHOLUWLOHQ LüOHPOHU LOH .XUXPODU
9HUJLVL .DQXQXQD J|UH \DS×ODQ GHYLU YH E|OQPH
LüOHPOHUL %X NDSVDPGD YHUJLGHQ LVWLVQD HGLOHQ
LüOHPOHU EDN×P×QGDQ .DWPD 'HùHU 9HUJLVL
.DQXQXQXQXQFXPDGGHVLQLQDEHQGLKNP
X\JXODQPD] úüOHP VRQXQGD IDDOL\HWLQL E×UDNDQ
E|OQHQYH\DLQÀVDKHGHQPNHOOHÁHUFH\NOHQLOHQ
YH LQGLULOHPH\HQ YHUJLOHU IDDOL\HWH EDüOD\DQ YH\D
GHYLU YH E|OQPH VRQUDV×QGD GHYUHGLOHQ YH\D
E|OQHQNXUXPODU×QYDUO×NODU×Q×GHYUDODQPNHOOHÁHU
WDUDI×QGDQPNHUUHULQGLULPH\RODoPD\DFDNüHNLOGH
LQGLULPNRQXVX\DS×O×UµKNPQH\HUYHULOPLüWLU
'LùHU WDUDIWDQ VD\×O× 'DPJD 9HUJLVL
.DQXQXQXQLQFLPDGGHVLQGHGHEX.DQXQDHNOL
VD\×O×WDEORGD\D]×O×NDù×WODU×QGDPJDYHUJLVLQH
WDEL ROGXùX XQFX PDGGHVLQGH EX .DQXQD
HNOL VD\×O× WDEORGD \D]×O× NDù×WODU×Q GDPJD
YHUJLVLQGHQ LVWLVQD ROGXùX V|] NRQXVX WDEORQXQ
´,97LFDULYHPHGHQLLüOHUOHLOJLOLNDù×WODUµEDüO×NO×
E|OPQQ QXPDUDO× I×NUDV×QGD .XUXPODU
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
#Ve[FMHFTBZáMá7FSHJ6TVM,BOVOVOVO
NBEEFTJOFEBZBOáMBSBLWFSJMNJãUJS
àODFMFNF ZBSHá ZB EB V[MBãNBEB PMEVßV IBMEF
CV LPOVZB JMJãLJO PMBSBL ZBOMáã CJMHJ WFSJMNJã JTF CV z[FMHF
HFmFSTJ[EJS
5BMFCJOJ[ [FSJOF UBZJO FEJMNJã PMBO CV z[FMHFZF
VZHVO JãMFN ZBQNBOá[ IiMJOEF CV ¾JMMFSJOJ[ EPMBZáTáZMB WFSHJ
UBSIFEJMNFTJJDBQFEFSTFUBSBGáOá[BWFSHJDF[BTáLFTJMNFZFDFL
WFUBSIFEJMFOWFSHJJmJOHFDJLNFGBJ[JIFTBQMBONBZBDBLUáS
» Örnek Muktezalar «
9HUJLVL .DQXQXQD J|UH \DS×ODQ ELUOHüPH GHYLU YH
E|OQPHOHUQHGHQL\OHG]HQOHQHQNDù×WODU×QGDPJD
YHUJLVLQGHQLVWLVQDHGLOGLùLKNPDOW×QDDO×QP×üW×U
%XQDJ|UHüLUNHWLQL]LQNXUXPODUYHUJLVLQHWDEL
ROPD\DQüDK×VLüOHWPHVLQHG|QüHELOPHVLKDOLQGH
V|] NRQXVX G|QüP LüOHPLQLQ .XUXPODU 9HUJLVL
.DQXQXQXQ YH QFL PDGGHOHUL NDSVDP×QGD
GHùHUOHQGLULOPHVLPPNQGHùLOGLU
'ROD\×V×\OD.XUXPODU9HUJLVL.DQXQXQDJ|UH
GHYLU LüOHPL RODUDN GHùHUOHQGLULOPH\HQ EX QHY·L
GHùLüLNOLùL LüOHPL .'9 .DQXQXQXQ F PDGGHVL
NDSVDP×QGDNDWPDGHùHUYHUJLVLQGHQYHV|]NRQX
LüOHP LoLQ G]HQOHQHFHN NDù×WODU×Q LVH VD\×O×
'DPJD9HUJLVL.DQXQDHNOLVD\×O×WDEORQXQ,9
I×NUDV× KNPQH J|UH GDPJD YHUJLVLQGHQ LVWLVQD
HGLOPHVLGHPPNQGHùLOGLU
%LOJLHGLOPHVLQLDU]HGHULP
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
71
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
ú67$1%8/9(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL*HOLU9HUJLOHUL*UXS0GUOù
6D\× >@ .RQX VD\×O×7UN7LFDUHW.DQXQX·QDJ|UHNXUXODQWHNRUWDNO×OLPLWHGüLUNHWWHüLUNHW
PGUQQNHQGLVLQHPDDüEDùOD\×SEDùOD\DPD\DFDù×
úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQX]GD 9HUJL'DLUHVL0GUOùQQYHUJLNLPOLNQXPDUDO×
PNHOOHÀ ROGXùXQX] üLUNHWLQL]LQ VD\×O× 7UN
7LFDUHW .DQXQX·QD J|UH WHN RUWDNO× OLPLWHG üLUNHW
RODUDN NXUXOGXùX EHOLUWLOHUHN üLUNHWLQ NXUXFXVX
WHNRUWDù×YHPGURODQDD\O×NVDELWELUPDDü
|GHPHVL \DS×O×S \DS×ODPD\DFDù× KXVXVXQGD
%DüNDQO×ù×P×]J|UüWDOHSHGLOPHNWHGLU
VD\×O×.XUXPODU9HUJLVL.DQXQXQXQQF×
PDGGHVLQLQ ELULQFL I×NUDV×QGD NXUXPODU YHUJLVLQLQ
PNHOOHÁHULQELUKHVDSG|QHPLLoLQGHHOGHHWWLNOHUL
VDÀ NXUXP ND]DQF× ]HULQGHQ KHVDSODQDFDù×
LNLQFL I×NUDV×QGD VDÀ NXUXP ND]DQF×Q×Q WHVSLWLQGH
*HOLU 9HUJLVL .DQXQXQXQ WLFDUL ND]DQo KDNN×QGDNL
KNPOHULQLQ X\JXODQDFDù× KNPH EDùODQP×üW×U
*HOLU9HUJLVL.DQXQXQXQ×QF×PDGGHVLQLQELULQFL
I×NUDV×Q×QQXPDUDO×EHQGLQGHGHWLFDULND]DQF×Q
HOGHHGLOPHVLYHLGDPHHWWLULOPHVLLoLQ\DS×ODQJHQHO
JLGHUOHULQ VDÀ ND]DQF×Q WHVSLWLQGH LQGLULP NRQXVX
\DS×ODELOHFHùLKNPDOW×QDDO×QP×üW×U
gWH \DQGDQ .XUXPODU 9HUJLVL .DQXQXQXQ
LQFL PDGGHVLQLQ ELULQFL I×NUDV×Q×Q F EHQGLQGH
NXUXPND]DQF×Q×QWHVSLWLQGHWUDQVIHUÀ\DWODQG×UPDV×
\ROX\OD |UWO RODUDN GDù×W×ODQ ND]DQoODU×Q LQGLULP
NRQXVX \DS×ODPD\DFDù× KNPH EDùODQP×üW×U$\Q×
.DQXQXQ ´7UDQVIHU )L\DWODQG×UPDV× <ROX\OD gUWO
.D]DQo'Dù×W×P×µEDüO×NOׁQFPDGGHVLQGH
´ .XUXPODU LOLüNLOL NLüLOHUOH HPVDOOHUH
X\JXQOXNLONHVLQHD\N×U×RODUDNWHVSLWHWWLNOHULEHGHO
YH\D À\DW ]HULQGHQ PDO YH\D KL]PHW DO×P \D GD
VDW×P×QGD EXOXQXUVD ND]DQo WDPDPHQ YH\D
N×VPHQ WUDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO
RODUDN GDù×W×OP×ü VD\×O×U $O×P VDW×P LPDODW YH
LQüDDWLüOHPOHULNLUDODPDYHNLUD\DYHUPHLüOHPOHUL
|GQo SDUD DO×QPDV× YH YHULOPHVL LNUDPL\H FUHW
YH EHQ]HUL |GHPHOHUL JHUHNWLUHQ LüOHPOHU KHU KDO
YHüDUWWDPDOYH\DKL]PHWDO×P\DGDVDW×P×RODUDN
GHùHUOHQGLULOLU
úOLüNLOL NLüL NXUXPODU×Q NHQGL RUWDNODU×
72
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
NXUXPODU×QYH\DRUWDNODU×Q×QLOJLOLEXOXQGXùXJHUoHN
NLüLYH\DNXUXPLOHLGDUHVLGHQHWLPLYH\DVHUPD\HVL
EDN×P×QGDQ GRùUXGDQ YH\D GROD\O× RODUDN EDùO×
EXOXQGXùX \D GD QIX]X DOW×QGD EXOXQGXUGXùX
JHUoHN NLüL YH\D NXUXPODU× LIDGH HGHU2UWDNODU×Q
HüOHUL RUWDNODU×Q YH\D HüOHULQLQ VWVR\ YH DOWVR\X
LOHoQFGHUHFHGDKLO\DQVR\K×V×PODU×YHND\×Q
K×V×PODU×GDLOLüNLOLNLüLVD\×O×U.D]DQF×QHOGHHGLOGLùL
ONHYHUJLVLVWHPLQLQ7UNYHUJLVLVWHPLQLQ\DUDWW×ù×
YHUJLOHQGLUPH NDSDVLWHVL LOH D\Q× G]H\GH ELU
YHUJLOHQGLUPHLPNkQ×VDùOD\×SVDùODPDG×ù×YHELOJL
GHùLüLPL KXVXVXQXQ J|] |QQGH EXOXQGXUXOPDV×
VXUHWL\OH%DNDQODU.XUXOXQFDLODQHGLOHQONHOHUGH
YH\D E|OJHOHUGH EXOXQDQ NLüLOHUOH \DS×OP×ü WP
LüOHPOHULOLüNLOLNLüLOHUOH\DS×OP×üVD\×O×U
(PVDOOHUHX\JXQOXNLONHVLLOLüNLOLNLüLOHUOH
\DS×ODQ PDO YH\D KL]PHW DO×P \D GD VDW×P×QGD
X\JXODQDQÀ\DWYH\DEHGHOLQDUDODU×QGDE|\OHELU
LOLüNLQLQ EXOXQPDPDV× GXUXPXQGD ROXüDFDN À\DW
YH\DEHGHOHX\JXQROPDV×Q×LIDGHHGHU(PVDOOHUH
X\JXQOXN LONHVL GRùUXOWXVXQGD WHVSLW HGLOHQ À\DW
YH\D EHGHOOHUH LOLüNLQ KHVDSODPDODUD DLW ND\×W
FHWYHO YH EHOJHOHULQ LVSDW HGLFL Nkù×WODU RODUDN
VDNODQPDV×]RUXQOXGXU¶·KNP\HUDOPDNWDG×U
VHUL QROX 7UDQVIHU )L\DWODQG×UPDV×
<ROX\OD gUWO .D]DQo 'Dù×W×P× +DNN×QGD *HQHO
7HEOLùLQ ´ .XUXPODU×Q .HQGL 2UWDNODU×µ
EDüO×NO× E|OPQGH .XUXPODU 9HUJLVL .DQXQXQXQ
QFL PDGGHVLQGH W]HO NLüLOLNOHULQLQ EXOXQXS
EXOXQPDG×ù×QD EDN×OPDNV×]×Q NXUXPODU YHUJLVLQH
WDEL RODQ PNHOOHÁHULQ JHUoHN YH W]HO NLüL
RUWDNODU×Q×Q.DQXQXQQFPDGGHVLJHUHùLQFH
LOLüNLOL NLüL VD\×ODFDù× YH EX NLüLOHUOH HPVDOOHUH
X\JXQOXN LONHVLQH D\N×U× RODUDN \DS×ODQ PDO YH\D
KL]PHW DO×P \DGD VDW×P LüOHPOHULQLQ WUDQVIHU
À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo GDù×W×P×
oHUoHYHVLQGH
GHùHUOHQGLULOHFHùL
EHOLUWLOPLü
ROGXùXQGDQ KL]PHW DNGL oHUoHYHVLQGH oDO×üDQ
RUWDùD \DS×ODQ FUHW |GHPHOHULQLQ HPVDOOHUH
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
VD\×ODQ |GHPHOHUGHQ .DQXQXQ YH QF
PDGGHOHULQH J|UH JHOLU YHUJLVL WHYNLIDW× \DS×OPDV×
JHUHNWLùLKNPDOW×QDDO×QP×üW×U
%X KNP YH Do×NODPDODUD J|UH WHN RUWDNO×
RODUDN NXUXODQ üLUNHWLQL]GH KL]PHWL NDUü×O×ù× üLUNHW
PGU ¶D \DS×ODFDN |GHPHOHULQ FUHW RODUDN
NDEXO HGLOPHVL JHUHNPHNWH ROXS FUHW |GHPHOHUL
]HULQGHQ *HOLU 9HUJLVL .DQXQXQXQ QF
PDGGHVLQLQ ELULQFL I×NUDV×Q×Q QXPDUDO× EHQGLQH
J|UHJHOLUYHUJLVLWHYNLIDW×\DS×OPDV×JHUHNPHNWHGLU
$QFDN üLUNHW WDUDI×QGDQ ¶D HPVDOOHUH
X\JXQOXN LONHVLQH D\N×U× RODUDN FUHW |GHQPHVL
KDOLQGH .XUXPODU 9HUJLVL .DQXQXQXQ WUDQVIHU
À\DWODQG×UPDV× \ROX\OD |UWO ND]DQo GDù×W×OPDV×
KDNN×QGDNL KNPOHULQLQ X\JXODQDFDù× YH
HPVDOLQH J|UH ID]OD |GHQHQ WXWDUODU×Q NXUXP
ND]DQF×Q×Q WHVSLWLQGH JLGHU RODUDN LQGLULP NRQXVX
\DS×ODPD\DFDù×WDELLGLU
» Örnek Muktezalar «
X\JXQOXNLONHVLQHJ|UHEHOLUOHQPHVLJHUHNPHNWHGLU
6|]NRQXVXFUHW|GHPHOHULQLQHPVDOOHUHX\JXQOXN
LONHVLQH D\N×U× ROPDV× GXUXPXQGD EX üHNLOGH
WUDQVIHU À\DWODQG×UPDV× \ROX\OD |UWO RODUDN
GDù×W×ODQ ND]DQo WXWDU×Q×Q DQ×ODQ .DQXQXQ LQFL
PDGGHVLQLQ ELULQFL I×NUDV×Q×Q F EHQGL JHUHùLQFH
NXUXP ND]DQF×Q×Q WHVSLWLQGH NDEXO HGLOPH\HQ
LQGLULPRODUDNGLNNDWHDO×QPDV×JHUHNPHNWHGLU
VD\×O× *HOLU 9HUJLVL .DQXQXQXQ LQFL
PDGGHVLQGH
´hFUHW LüYHUHQH WDEL YH EHOLUOL ELU Lü\HULQH
EDùO×RODUDNoDO×üDQODUDKL]PHWNDUü×O×ù×YHULOHQSDUD
YHD\×QODULOHVDùODQDQYHSDUDLOHWHPVLOHGLOHELOHQ
PHQIDDWOHUGLU
hFUHWLQ |GHQHN WD]PLQDW NDVD WD]PLQDW×
0DOL VRUXPOXOXN WD]PLQDW× WDKVLVDW ]DP DYDQV
DLGDW KX]XU KDNN× SULP LNUDPL\H JLGHU NDUü×O×ù×
YH\DEDüNDDGODUDOW×QGD|GHQPLüROPDV×YH\DELU
RUWDNO×N PQDVHEHWL QLWHOLùLQGH ROPDPDN üDUW× LOH
ND]DQF×Q EHOOL ELU \]GHVL üHNOLQGH WD\LQ HGLOPLü
EXOXQPDV×RQXQPDKL\HWLQLGHùLüWLUPH]
QFL PDGGHVLQGH LVH ´úü YHUHQOHU KL]PHW
HUEDE×Q× LüH DODQ HPLU YH WDOLPDWODU× GDKLOLQGH
oDO×üW×UDQ JHUoHN YH W]HO NLüLOHUGLUµ KNPOHUL \HU
DOPDNWDG×U
$\Q× .DQXQXQ QF PDGGHVLQLQ ELULQFL
I×NUDV×QGDWHYNLIDW\DSPDN]RUXQGDRODQPNHOOHÁHU
VD\×OP×ü D\Q× PDGGHQLQ ELULQFL I×NUDV×Q×Q QXPDUDO× EHQGLQGH GH KL]PHW HUEDE×QD |GHQHQ
FUHWOHU LOH LQFL PDGGHGH \D]×O× ROXS FUHW
%LOJLHGLQLOPHVLQLULFDHGHULP
#Ve[FMHFTBZáMá7FSHJ6TVM,BOVOVOVO
NBEEFTJOFEBZBOáMBSBLWFSJMNJãUJS
àODFMFNF ZBSHá ZB EB V[MBãNBEB PMEVßV IBMEF
CV LPOVZB JMJãLJO PMBSBL ZBOMáã CJMHJ WFSJMNJã JTF CV z[FMHF
HFmFSTJ[EJS
5BMFCJOJ[ [FSJOF UBZJO FEJMNJã PMBO CV z[FMHFZF
VZHVO JãMFN ZBQNBOá[ IiMJOEF CV ¾JMMFSJOJ[ EPMBZáTáZMB WFSHJ
UBSIFEJMNFTJJDBQFEFSTFUBSBGáOá[BWFSHJDF[BTáLFTJMNFZFDFL
WFUBSIFEJMFOWFSHJJmJOHFDJLNFGBJ[JIFTBQMBONBZBDBLUáS
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
73
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
.$<6(5ú9(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL*UXS0GUOù
6D\× >$@
.RQX <DW×U×PWHüYLNEHOJHVLNDSVDP×QGD\DS×ODQKDUFDPDODUDLOLüNLQLQGLULPOLNXUXPODU
YHUJLVLX\JXODPDV×QGDQ\DUDUODQPDN]HUH<005DSRUXLEUD]HGLOLSHGLOPH\HFHùL úOJLGH EHOLUWLOHQ |]HOJH WDOHS IRUPXQGD 9HUJL 'DLUHVL 0GUOù YHUJL NLPOLN QXPDUDO×
NXUXPODUYHUJLVLPNHOOHÀROGXùXQX]7&(NRQRPL
%DNDQO×ù× 7HüYLN 8\JXODPD YH <DEDQF× 6HUPD\H
*HQHO 0GUOùQGHQ DOP×ü ROGXùXQX] WDULKOL YH VD\×O× <DW×U×P 7HüYLN %HOJHVLQLQ
WDULKLQGH NDSDWPD YL]HVLQLQ \DS×OG×ù×
EHOLUWLOHUHN üLUNHWLQL]FH LQGLULPOL NXUXPODU YHUJLVL
X\JXODPDV×QGDQ \DUDUODQPDN LoLQ \HPLQOL PDOL
PüDYLUWDVGLNUDSRUXQXQLEUD]HGLOLSHGLOPH\HFHùL
KXVXVXQGD%DüNDQO×ù×P×]J|UüWDOHSHGLOPHNWHGLU
VD\×O×.XUXPODU9HUJLVL.DQXQXQXQ$
PDGGHVLQLQELULQFLI×NUDV×QGD´)LQDQVYHVLJRUWDF×O×N
VHNW|UOHULQGH IDDOL\HW J|VWHUHQ NXUXPODU Lü
RUWDNO×NODU×WDDKKWLüOHULWDULKOLYH
VD\×O× .DQXQ LOH WDULKOL YH VD\×O×
.DQXQNDSVDP×QGD\DS×ODQ\DW×U×PODULOHU|GRYDQV
V|]OHüPHOHULQH EDùO× RODUDN \DS×ODQ \DW×U×PODU
KDULo ROPDN ]HUH EX PDGGHQLQ LNLQFL I×NUDV×QGD
EHOLUWLOHQ YH +D]LQH 0VWHüDUO×ù× WDUDI×QGDQ WHüYLN
EHOJHVLQH EDùODQDQ \DW×U×PODUGDQ HOGH HGLOHQ
ND]DQoODU \DW×U×P×Q N×VPHQ YH\D WDPDPHQ
LüOHWLOPHVLQHEDüODQ×ODQKHVDSG|QHPLQGHQLWLEDUHQ
\DW×U×PD NDWN× WXWDU×QD XODü×QFD\D NDGDU LQGLULPOL
RUDQODU ]HULQGHQ NXUXPODU YHUJLVLQH WDEL WXWXOXUµ
KNPQH\HUYHULOPLüWLU
gWH\DQGDQDQ×ODQPDGGHKNPQHLVWLQDGHQ
WDULKLQGHVD\×O×5HVPL*D]HWH·GH
\D\×PODQDQ VD\×O×<DW×U×PODUGD 'HYOHW
<DUG×PODU× +DNN×QGDNL %DNDQODU .XUXOX .DUDU×
WDULKLQGHVD\×O×5HVPL*D]HWH·GH
\D\×PODQDQ VD\×O× <DW×U×PODUGD 'HYOHW
<DUG×PODU× +DNN×QGDNL %DNDQODU .XUXOX .DUDU× LOH
\UUONWHQ NDOG×U×OP×üW×U VD\×O× .DUDU×Q
74
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
*HoLFL QFL PDGGHVLQLQ ELULQFL I×NUDV×QGD LVH ´%X
.DUDU×Q \UUOùH JLUGLùL WDULKWHQ |QFHNL NDUDUODUD
LVWLQDGHQ G]HQOHQHQ WHüYLN EHOJHOHUL LOH LOJLOL
X\JXODPDODUDWHüYLNEHOJHVLQLQGD\DQG×ù×NDUDUYH
LOJLOLGLùHUNDUDUODUoHUoHYHVLQGHGHYDPROXQXUµ
LIDGHVL\HUDOPDNWDG×U
%XQD J|UH WDULK YH VD\×O×
<DW×U×P 7HüYLN %HOJHQL]GH ´YHUJL LQGLULPLµ VDW×U×QD
\HU YHULOPLü ROGXùXQGDQ EX \DW×U×P WHüYLN
EHOJHVL NDSVDP×QGD \DSP×ü ROGXùXQX] \DW×U×P
KDUFDPDODU×Q×] QHGHQL\OH LQGLULPOL NXUXPODU
YHUJLVL X\JXODPDV×QGDQ ID\GDODQPDQ×] PPNQ
EXOXQPDNWDG×U
$\U×FD
LQGLULPOL
NXUXPODU
YHUJLVL
X\JXODPDV×QGDQ\DUDUODQDELOPHQL]LoLQ\HPLQOLPDOL
PüDYLUUDSRUXLEUD]PHFEXUL\HWLEXOXQPDPDNWDG×U
%LOJLHGLQLOPHVLQLULFDHGHULP
#Ve[FMHFTBZáMá7FSHJ6TVM,BOVOVOVO
NBEEFTJOFEBZBOáMBSBLWFSJMNJãUJS
àODFMFNF ZBSHá ZB EB V[MBãNBEB PMEVßV IBMEF
CV LPOVZB JMJãLJO PMBSBL ZBOMáã CJMHJ WFSJMNJã JTF CV z[FMHF
HFmFSTJ[EJS
5BMFCJOJ[ [FSJOF UBZJO FEJMNJã PMBO CV z[FMHFZF
VZHVOJãMFNZBQNBOá[IiMJOEFCV¾JMMFSJOJ[EPMBZáTáZMBWFSHJ
UBSIFEJMNFTJJDBQFEFSTFUBSBGáOá[BWFSHJDF[BTáLFTJMNFZFDFL
WFUBSIFEJMFOWFSHJJmJOHFDJLNFGBJ[JIFTBQMBONBZBDBLUáS
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ªgUQHN<DUJ×.DUDUODUש
»Örnek
Yargı Kararları«
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
75
T.C.
'$1,û7$<
hoQF'DLUH
(VDV1R
.DUDU1R
$QDKWDU .HOLPHOHU gGHPH (PUL .DPX
$ODFDù×
7DKVLO=DPDQDü×P×/LPLWHGûLUNHW
7DKVLOgGHPH
g]HWL =DPDQDü×P× VUHVLQLQ GROPDV×QGDQ
|QFH\DS×ODQF]·LWXWDUGDNL|GHPHOHULQPNHOOHÁHU
WDUDI×QGDQ \DS×OG×ù×Q×Q NDEXOQQ WLFDUL LFDSODUD
X\JXQ GüPHGLùL V|] NRQXVX |GHPH QHGHQL\OH
WDKVLO ]DPDQDü×P× VUHVLQLQ NHVLOGLùLQGHQ
EDKVHGLOPHVLQHRODQDNEXOXQPDG×ù×KDNN×QGD
7HP\L](GHQ$GDQD9HUJL'DLUHVL%DüNDQO×ù×
.DUü×7DUDI«
úVWHPLQ g]HWL 'DYDF×Q×Q NDQXQL WHPVLOFLVL
ROGXùX OLPLWHG üLUNHWWHQ WDKVLO HGLOHPH\HQ \×O×QDLOLüNLQNXUXPODUYHUJLVLNDWPDGHùHUYHUJLVL
IRQ SD\× YHUJL ]L\D× FH]DV× YH JHFLNPH IDL]LQGHQ
ROXüDQ NDPX DODFDù× QHGHQL\OH VD\×O× 9HUJL
8VXO.DQXQXQXQ·XQFXPDGGHVLX\DU×QFDDG×QD
G]HQOHQHQ JQ YH YH WDNLS QXPDUDO×
|GHPH HPLUOHULQLQ LSWDOL LVWHPL\OH GDYD Do×OP×üW×U
$GDQD 9HUJL 0DKNHPHVLQLQ JQ YH
(.VD\×O×
NDUDU×\OD üLUNHW DG×QD NRPLV\RQ NDUü×O×ù×
VDKWH IDWXUD WLFDUHWL \DSW×ù× \ROXQGDNL LQFHOHPH
UDSRUODU×QD GD\DQ×ODUDN VDO×QDQ YHUJL YH NHVLOHQ
FH]DODU×Q üLUNHWWHQ WDKVLOLQLQ LPNDQV×] KDOH JHOGLùL
VRQXFXQDYDU×ODUDNGDYDNRQXVX|GHPHHPLUOHULQLQ
G]HQOHQGLùLDQFDNWHVFLOYHLODQHGLOPHPLü
ROPDV×QD NDUü×Q WDULK YH VD\×O× RUWDNODU NXUXOX NDUDU× $GDQD 1RWHUOLùLQLQ
WDULK YH \HYPL\H QXPDUDO×
KLVVH GHYLU VHQHGL YH V|] NRQXVX üLUNHW KDNN×QGD
G]HQOHQHQWDULKOLYHUJLWHNQLùLUDSRUXQGD
EXOXQDQ WHVSLWOHUGHQ GDYDF×Q×Q WDULKLQGHQ LWLEDUHQ üLUNHWWHNL EWQ KLVVHOHULQL
GHYUHWWLùL GROD\×V×\OD üLUNHWOH KLoELU LOLüNLVLQLQ
76
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
NDOPDG×ù×YHEXWDULKWHQVRQUDüLUNHWLLGDUHYHWHPVLOH
\HWNLOLN×O×QPDG×ù×DQODü×OG×ù×QGDQNDQXQLWHPVLOFLOLN
V×IDW×Q×Q VRQD HUPHVLQGHQ VRQUD GRùDQ YHUJLOHULQ
|GHQPHVLYHEH\DQQDPHOHULQYHULOPHVLKXVXVXQGD
VRUXPOXOXùXQXQ EXOXQPDG×ù×GLNNDWHDO×QG×ù×QGD
(NLP LOD$UDO×N G|QHPOHULQH DLW NDWPD GHùHU
YHUJLVL YHUJL ]L\D× FH]DV× YH JHFLNPH IDL]L (NLP
$UDO×N G|QHPL LoLQ DUDQPD\DQ JHoLFL YHUJL
]HULQGHQNHVLOHQYHUJL]L\D×FH]DV×YHKHVDSODQDQ
JHFLNPH IDL]L \×O×QD LOLüNLQ NXUXPODU YHUJLVL
YHUJL]L\D×FH]D×JHFLNPHIDL]LYHKHVDSODQDQIRQ
SD\×QGDQ ROXüDQ NDPX DODFDù× QHGHQL\OH VRUXPOX
WXWXOPDV×PPNQROPDG×ù×JLEL(NLP$UDO×N
G|QHPL LoLQ DUDQPD\DQ JHoLFL YHUJL ]HULQGHQ
KHVDSODQDQJHFLNPHIDL]L\×O×|]HOXVXOV]ON
FH]DV× YH (NLP G|QHPL NDWPD GHùHU YHUJLVL
ERUFXLoLQFHEULWDNLSSURVHGUWDPDPODQPDNV×]×Q
GDYDF×KDNN×QGDWDNLEHEDüODQG×ù×DQODü×OG×ù×QGDQ
V|] NRQXVX G|QHPOHUH LOLüNLQ RODUDN G]HQOHQHQ
|GHPH HPLUOHULQGH KXNXND X\JXQOXN J|UOPHGLùL
üLUNHW KDNN×QGD WDNLS \ROODU×Q×Q XVXOQH X\JXQ
RODUDN WNHWLOPHVL QHWLFHVLQGH 2FDN LOD (\OO
G|QHPOHULQH DLW NDWPD GHùHU YHUJLVL YHUJL
]L\D× FH]DV× YH JHFLNPH IDL]L 2FDN+D]LUDQ G|QHPL LoLQ DUDQPD\DQ JHoLFL YHUJL ]HULQGHQ
NHVLOHQ YHUJL ]L\D× FH]D× YH KHVDSODQDQ JHFLNPH
IDL]L LOH 7HPPX](\OO JHoLFL YHUJL G|QHPL
LoLQ KHVDSODQDQ JHFLNPH IDL]LQGHQ ROXüDQ NDPX
DODFDù×Q×Q WDKVLOL DPDF×\OD G]HQOHQHQ |GHPH
HPLUOHULQGH LVH KXNXND D\N×U×O×N EXOXQPDG×ù× |WH
\DQGDQWDNLSQXPDUDO×|GHPHHPULQLQPNHUUHU
RODUDNG]HQOHQPHVLQHGHQL\OHLGDUHFHLSWDOHGLOGLùL
JHUHNoHVL\OHYH
WDNLS QXPDUDO× |GHPH HPLUOHULQLQ LSWDOLQH YH WDNLS QXPDUDO× |GHPH HPLUOHUL \|QQGHQ
GDYDQ×QUHGGLQHWDNLSQXPDUDO×|GHPHHPULQLQ
LSWDOL LVWHPL KDNN×QGD LVH NDUDU YHULOPHVLQH \HU
ROPDG×ù×QDNDUDUYHULOPLüWLU'DYDO×LGDUHGDYDF×Q×Q
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
6DYXQPDQ×Qg]HWL6DYXQPDYHULOPHPLüWLU
7HWNLN+DNLPLhPLW.RFDWHSH
'üQFHVL.DPXDODFDù×Q×Q]DPDQDü×P×QD
XùUDG×ù× DQODü×OG×ù×QGDQ WHP\L] LVWHPLQH NRQX
HGLOHQ KNP I×NUDV×QGD VRQXFX LWLEDU×\OD KXNXND
D\N×U×O×NEXOXQPDG×ù×GüQOPüWU
6DYF×%LUJO.XUW
'üQFHVL úGDUH YH YHUJL PDKNHPHOHULQFH
YHULOHQ
NDUDUODU×Q
WHP\L]HQ
LQFHOHQHUHN
ER]XODELOPHVLLoLQVD\×O×úGDUL<DUJ×ODPD8VXO
.DQXQXQXQ ·XQFX PDGGHVLQLQ ELULQFL I×NUDV×QGD
EHOLUWLOHQ QHGHQOHULQ EXOXQPDV× JHUHNPHNWHGLU
7HP\L] GLOHNoHVLQGH |QH VUOHQ KXVXVODU V|]
NRQXVX PDGGHGH \D]×O× QHGHQOHUGHQ KLoELULVLQH
X\PDG×ù×QGDQ LVWHPLQ UHGGL LOH WHP\L] HGLOHQ
0DKNHPH NDUDU×Q×Q RQDQPDV×Q×Q X\JXQ RODFDù×
GüQOPHNWHGLU
7h5.0ú//(7ú$',1$
+NP YHUHQ 'DQ×üWD\ hoQF 'DLUHVLQFH
JHUHùLJ|UüOSGüQOG
'DYDF×Q×Q NDQXQL WHPVLOFLVL ROGXùX OLPLWHG
üLUNHWWHQWDKVLOHGLOHPH\HQ\×O×QDLOLüNLQNDPX
DODFDù×QHGHQL\OHVD\×O×9HUJL8VXO.DQXQXQXQ
·XQFX PDGGHVL X\DU×QFD DG×QD G]HQOHQHQ
|GHPH HPLUOHULQLQ LSWDOLQH LOLüNLQ KNP I×NUDV×
WHP\L]HGLOPLüWLU
VD\×O×$PPH$ODFDNODU×Q×Q7DKVLO8VXO
+DNN×QGD .DQXQXQ ·QFL PDGGHVLQLQ ·LQFL
I×NUDV×QGD DPPH DODFDù×Q×Q YDGHVLQLQ UDVWODG×ù×
WDNYLP \×O×Q× WDNLS HGHQ WDNYLP \×O× EDü×QGDQ
LWLEDUHQ EHü \×O LoLQGH WDKVLO HGLOPHPHVL KDOLQGH
]DPDQDü×P×QD XùUD\DFDù× ·QF PDGGHVLQGH
LVH WDKVLO ]DPDQDü×P×Q× NHVHQ QHGHQOHU KNPH
EDùODQP×üROXS·LQFLI×NUDV×Q×Q
·LQFL EHQGLQGH GH ´|GHPHµ WDKVLO ]DPDQ
Dü×P×Q×NHVHQQHGHQOHUDUDV×QGDVD\×OP×üW×U
0DKNHPHOHULQFHWDULKLQGHYHULOHQ
DUDNDUDUׁ]HULQHGDYDO×úGDUHWDUDI×QGDQGRV\D\D
VXQXODQ EHOJHOHULQ LQFHOHQPHVLQGHQ LSWDO HGLOHQ
|GHPH HPLUOHUL LoHULùL NDPX DODFDNODU× LoLQ GDKD
|QFH üLUNHW DG×QD G]HQOHQHQ |GHPH HPLUOHULQLQ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ªgUQHN<DUJ×.DUDUODUש
PGUONV×IDW×Q×QVRQDHUGLùLKXVXVXQXQWHVFLOYH
LODQ HGLOPHGLùLQL NDQXQL WHPVLOFLOLN V×IDW× GHYDP
HGHQGDYDF×DG×QDG]HQOHQHQ|GHPHHPLUOHULQGH
KXNXND D\N×U×O×N EXOXQPDG×ù×Q× LOHUL VUHUHN
|GHPH HPLUOHULQLQ LSWDOLQH LOLüNLQ KNP I×NUDV×Q×Q
ER]XOPDV×Q×LVWHPLüWLU×üWD\'H
WDULKLQGHLODQHQWHEOLùHGLOGLùL
WDULKLQGH LVH KHU NDPX DODFDù×
LoLQD\U×D\U×ROPDN]HUHNXUXü|GHPH\DS×OG×ù×
DQODü×OPDNWDG×U
WDULKLQGH \DS×ODQ NXUXü
WXWDU×QGDNL|GHPHQLQGDYDF×WDUDI×QGDQ\DS×OG×ù×Q×Q
NDEXO LNWLVDGL LFDSODUD X\JXQ GüPHGLùL JLEL
KD\DW×Q RODùDQ DN×ü×QD J|UH QRUPDO ELU GXUXP GD
VD\×ODPD\DFDù×QGDQV|]NRQXVX|GHPHQHGHQL\OH
]DPDQDü×P×VUHVLQLQNHVLOGLùLQGHQEDKVHGLOPHVLQH
RODQDNROPD\×S|GHPHHPLUOHULQLQLODQHQWHEOLùLQLQ
DUG×QGDQ ]DPDQDü×P×Q× NHVHQ KHUKDQJL ELU
GXUXPXQ RUWD\D o×NPDG×ù× GD GLNNDWH DO×QG×ù×QGD
WDKVLO]DPDQDü×P×VUHVLQLQGROGXùXYH
WDULKLQH NDGDU WHEOLù HGLOPHVL JHUHNHQ YHUJL YH
FH]DODUD LOLüNLQ |GHPH HPLUOHULQLQ ]DPDQDü×P×
VUHVLQLQGROPDV×QGDQVRQUDWDULKLQGH
GDYDF×\DWHEOLùHGLOGLùLDo×NW×U
%XGXUXPGDWDULKLQGHWHVFLOHGLOHQ
YH WDULKLQGH WLFDUHW VLFLO JD]HWHVLQGH
\D\×PODQDQüLUNHWDQDV|]OHüPHVL\OHLON\LUPLEHü\×O
LoLQüLUNHWLWHPVLOYHLO]DPD\HWNLOLN×O×QDQGDYDF×Q×Q
NDPX DODFDù×Q×Q LOJLOL ROGXùX G|QHPH LOLüNLQ
YHUJL |GHYOHULQLQ \HULQH JHWLULOPHVL NRQXVXQGD
\HWNL YH VRUXPOXOXùX GHYDP HWWLùLQGHQ YHUJL
PDKNHPHVLQLQ GDYDF×Q×Q NDQXQL WHPVLOFLOLùLQLQ
VRQDHUGLùL\ROXQGDNL\DUJ×V×QGDKXNXNDX\JXQOXN
EXOXQPDPDNODELUOLNWHWDNLSHGLOHQNDPXDODFDù×Q×Q
]DPDQDü×P×QD XùUDPDV× NDUü×V×QGD |GHPH
HPLUOHULQLQLSWDOLQHLOLüNLQKNPI×NUDV×QGDVRQXFX
LWLEDU×\ODKXNXNDD\N×U×O×NJ|UOPHPLüWLU
$o×NODQDQ QHGHQOHUOH WHP\L] LVWHPLQLQ
UHGGLQH JQQGH R\oRNOXùX\OD NDUDU
YHULOGL
,"3â*0:
<DUJ×ODPD +XNXNXQGD \DUJ× KNP
X\XüPD]O×ù× o|]PHNOH J|UHYOL YH \HWNLOL \DUJ×
\HULQLQ \DUJ×ODPD VUHFLQLQ VRQXQGD XODüW×ù×
´VRQXoµ WXU <DUJ× \HULQLQ EX VRQXFD XODü×UNHQ ELU
JHUHNoH\H GD\DQPDV× KHP $QD\DVDP×]GD KHP
GH<DUJ×ODPD+XNXNXPX]GD\HUDODQLONHOHUGHQGLU
*HUHNoHKDNLPLQ|QQHJHOHQX\XüPD]O×NOD
LOJLOL RODUDN VDSWDG×ù× PDGGL ROJXODU LOH YHUGLùL
KNP DUDV×QGDNL KXNXNL GHùHUOHQGLUPHGLU %DüND
ELUGH\LüOHJHUHNoHPDGGLROJXODULOHKNPI×NUDV×
DUDV×QGDNLN|SUGU
*HUHNoH D\Q× ]DPDQGD NDUDU×Q KXNXND
X\JXQROXSROPDG×ù×Q×QGHQHWOHQPHVLQHGHRODQDN
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
77
WDQ×U <DUJ× NDUDUODU×Q×Q PXWODND JHUHNoHOL ROPDV×
JHUHNWLùL\ROXQGDNLLONHQLQDPDF×GDEXGXU%XQXQ
\DQ×QGDNDUDUGDKDNLPLX\XüPD]O×ù×Qo|]PQGH
WHNEDü×QD\DUJ×\DJ|WUPH\H\HWHUOLELU
JHUHNoH J|VWHULOPLü LNHQ IDUNO× LNLQFL ELU
JHUHNoH\H GDKD GD\DQ×OPDV× \DUJ× \HULQLQ
LON JHUHNoH\H YH EXQXQ VRQXFX RODQ \DUJ×\D
JYHQVL]OLùLQLJ|VWHUGLùLJLELWDUDÁDU×QDUDODU×QGDNL
X\XüPD]O×ù×Q DGLODQH ELU o|]PH NDYXüWXUXOGXùX
NRQXVXQGDNLLQDQoODU×Q×GD]HGHOHU
9HUJLPDKNHPHVLNDUDU×Q×Q|GHPHHPLUOHULQLQ
LSWDOLQH LOLüNLQ KNP I×NUDV× ELUL FHEUL WDNLS
78
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
SURVHGUQQ WDPDPODQPDG×ù× GLùHUL LVH NDQXQL
WHPVLOFL V×IDW×Q×Q VRQD HUPHVL QHGHQL\OH WDNLS
HGLOHQ NDPX DODFDù×QGDQ VRUXPOX WXWXODPD\DFDù×
üHNOLQGH LNL D\U× JHUHNoH\H GD\DQP×üW×U 6|]
NRQXVXKNPI×NUDV×EXKDOL\OH<DUJ×ODPD+XNXNX
NXUDOODU×QDD\N×U×YH\XNDU×GDDo×NODQDQVDN×QFDODU×
GRùXUDELOHFHN QLWHOLNWH ROGXùXQGDQ LVDEHWOL
J|UOPHPLüWLU
%X EDN×PGDQ WHP\L] LVWHPLQLQ EX \|QGHQ
NDEXO HGLOHUHN PDKNHPH NDUDU×Q×Q V|] HGLOHQ
KNP I×NUDV×Q×Q ER]XOPDV× JHUHNWLùL R\X LOH
'DLUHPL]NDUDU×QDNDW×OP×\RUXP
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ªgUQHN<DUJ×.DUDUODUש
T.C.
'$1,û7$<
'g5'h1&h'$ú5(
(VDV1R
.DUDU1R
g]HW ']HOWPH YH üLNk\HW EDüYXUXVXQXQ
UHGGL ]HULQH D\Q× NRQX\OD LOJLOL RODUDN \HQL ELU
KXNXNL GXUXP V|] NRQXVX ROPDNV×]×Q WHNUDU D\Q×
LVWHPOH \DS×ODQ EDüYXUXQXQ GDYD DoPD VUHVLQL
FDQODQG×UPD\DFDù×+N
úVWHPLQ g]HWL 7UN +DYD <ROODU× $QRQLP
2UWDNO×ù×·QGD V×Q×I KDYD DUDF× EDN×P WHNQLV\HQL
RODUDN J|UHY \DSDQ GDYDF×Q×Q DOG×ù× XoXü
WD]PLQDW×QGDQ JHOLU YHUJLVL NHVLOHPH\HFHùLQL LOHUL
VUHUHN \DSW×ù× G]HOWPH üLND\HW EDüYXUXVXQXQ
]×PQHQ UHGGLQH LOLüNLQ LüOHPLQ LSWDOL YH LOH WDULKOHUL DUDV×QGD \DS×ODQ NHVLQWLQLQ
\DVDOIDL]LLOHELUOLNWHLDGHVLLVWHPL\OHGDYDDo×OP×üW×U
úVWDQEXO 9HUJL 0DKNHPHVLQLQ JQO
YH ( . VD\×O× NDUDU×\OD
GDYDF×Q×Q \DSW×ù× J|UHYLQ VD\×O× *HOLU 9HUJLVL
.DQXQX·QXQ·XQFXPDGGHVLQGHEHOLUWLOHQQLWHOLNWH
ROGXùX DQODü×OG×ù×QGDQ XoXü WD]PLQDW×Q×Q JHOLU
YHUJLVLQGHQ PVWHVQD ROGXùX JHUHNoHVL\OH GDYD
NRQXVX LüOHPLQ LSWDOLQH NHVLOHQ YHUJLQLQ LDGHVLQH
IDL] LVWHPLQLQ LVH UHGGLQH NDUDU YHULOPLüWLU 'DYDO×
úGDUHKXNXNDD\N×U×ROGXùXQXLOHULVUHUHNNDUDU×Q
NDEXOHLOLüNLQN×VP×Q×QER]XOPDV×Q×LVWHPHNWHGLU
6DYXQPDQ×Qg]HWL&HYDSYHULOPHPLüWLU
7HWNLN
+DNLPL·QLQ
'üQFHVL
8oXü
PDNVDG×\OD J|UHYOHQGLULOPLü ELU SHUVRQHO ROPD\DQ
GDYDF×\D \DS×ODQ |GHPHOHUGHQ JHOLU YHUJLVL
NHVLOPHVLQGH KXNXND D\N×U×O×N EXOXQPDG×ù×QGDQ
DNVL \|QGHNL 0DKNHPH NDUDU×Q×Q ER]XOPDV×
JHUHNWLùLGüQOPHNWHGLU
'DQ×üWD\ 6DYF×V×·Q×Q 'üQFHVL úGDUH YH
YHUJL PDKNHPHOHULQFH YHULOHQ NDUDUODU×Q WHP\L]HQ
LQFHOHQHUHN ER]XODELOPHVL LoLQ VD\×O× úGDUL
<DUJ×ODPD 8VXO .DQXQXQXQ ·XQFX PDGGHVLQLQ
ELULQFL I×NUDV×QGD EHOLUWLOHQ QHGHQOHULQ EXOXQPDV×
JHUHNPHNWHGLU
7HP\L] GLOHNoHVLQGH |QH VUOHQ KXVXVODU
V|]NRQXVXPDGGHGH\D]×O×QHGHQOHUGHQKLoELULVLQH
X\PDG×ù×QGDQ LVWHPLQ UHGGL LOH WHP\L] HGLOHQ
0DKNHPH NDUDU×Q×Q RQDQPDV×Q×Q X\JXQ RODFDù×
GüQOPHNWHGLU
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
7h5.0ú//(7ú$',1$
+NPYHUHQ'DQ×üWD\'|UGQF'DLUHVLQFH
JHUHùLJ|UüOGVD\×O×úGDUL<DUJ×ODPD8VXO
.DQXQX·QXQ ·QFL PDGGHVLQLQ ELULQFL I×NUDV×QGD
LGDUL LüOHPOHU KDNN×QGD \HWNL üHNLO VHEHS NRQX
YH PDNVDW \|QOHULQGHQ ELUL LOH PHQIDDWOHUL LKODO
HGLOHQOHU WDUDI×QGDQ Do×ODQ LSWDO GDYDODU× LGDUL
GDYD WU RODUDN VD\×OP×ü D\Q× .DQXQ·XQ ·QFL
PDGGHVLQLQ·LQFLI×NUDV×QGDGDYDDoPDVUHVLQLQ
|]HONDQXQODU×QGDD\U×VUHJ|VWHULOPH\HQKDOOHUGH
'DQ×üWD\·GD YH LGDUH PDKNHPHOHULQGH DOWP×ü YH
YHUJL PDKNHPHOHULQGH RWX] JQ ROGXùX KNPH
EDùODQP×üW×U
VD\×O× 9HUJL 8VXO .DQXQX·QXQ ·QFL
PDGGHVLQGHPNHOOHÁHULQYHUJLPXDPHOHOHULQGHNL
KDWDODU×Q G]HOWLOPHVLQL YHUJL GDLUHVLQGHQ \D]× LOH
LVWH\HELOHFHNOHUL ·QF PDGGHVLQGH LVH YHUJL
PDKNHPHOHULQGH GDYD DoPD VUHVL JHoWLNWHQ
VRQUD\DSW×NODU×G]HOWPHWDOHSOHULUHGGROXQDQODU×Q
üLND\HW \ROX LOH 0DOL\H %DNDQO×ù×QD PUDFDDW
HGHELOHFHNOHULEHOLUWLOPLüWLU
'RNWULQGHYH\HUOHüLN\DUJ×NDUDUODU×QGDLGDUL
LüOHPOHULGDULPDNDPYHPHUFLOHULQLGDUHLüOHYOHUL\OH
LOJLOLRODUDNNDPXKXNXNXDODQ×QGDWHVLVHWWLNOHULWHN
WDUDÁ× GRùUXGDQ X\JXODQDELOLU QLWHOLNWHNL KXNXNL
WDVDUUXÁDU× RODUDN WDQ×PODQPDNWDG×U ']HOWPH YH
üLND\HW EDüYXUXODU×Q×Q UHGGLQH LOLüNLQ LüOHPOHU GH
LGDULGDYD\DNRQXRODELOHFHNNHVLQYH\UWOHELOLU
QLWHOLNWH LüOHPOHU ROXS EX LüOHPH NDUü× GD \DVDO
GDYD DoPD VUHVL LoLQGH YHUJL PDKNHPHVLQGH
GDYDDo×ODELOPHVLPPNQGU
'RV\DQ×QLQFHOHQPHVLQGHQ7UN+DYD<ROODU×
$QRQLP 2UWDNO×ù×·QGD V×Q×I KDYD DUDF× EDN×P
WHNQLV\HQLRODUDNJ|UHY\DSDQGDYDF×Q×QDOG×ù×XoXü
WD]PLQDW×QGDQ JHOLU YHUJLVL NHVLOHPH\HFHùLQL LOHUL
VUHUHN\DSW×ù×G]HOWPHYHüLND\HWEDüYXUXVXQXQ
]×PQHQ UHGGLQH LOLüNLQ LüOHPLQ LSWDOL YH LOH WDULKOHUL DUDV×QGD \DS×ODQ NHVLQWLQLQ
\DVDOIDL]L\OHELUOLNWHLDGHVLLVWHPL\OHDoW×ù×GDYDGD
úVWDQEXO 9HUJL 0DKNHPHVLQLQ JQO
YH(.VD\×O×NDUDU×\ODLüOHPLQ
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
79
LSWDOLQHNHVLOHQYHUJLOHULQLDGHVLQHIDL]LVWHPLQLQLVH
UHGGLQHNDUDUYHULOGLùLGDYDO×úGDUHQLQWHP\L]LVWHPL
]HULQH 'DQ×üWD\ '|UGQF 'DLUHVLQLQ JQOYH(.VD\×O×NDUDU×\OD
G]HOWPHYHüLND\HWEDüYXUXVXQXQUHGGL]HULQH
JQONGDYDDoPDVUHVLQLQJHoLULOGLùLJHUHNoHVL\OH
0DKNHPH NDUDU×Q×Q ER]XOGXùX EX NDUDU ]HULQH
GDYDF×Q×Q WHNUDU D\Q× LVWHPOH JQO
G]HOWPHYHJQOüLND\HWEDüYXUXODU×Q×
\DSW×ù×YHEDüYXUXQXQ]×PQHQUHGGL]HULQHWHNUDU
J|UOPHNWHRODQGDYDQ×QDo×OG×ù×DQODü×OPDNWDG×U
8\XüPD]O×NWD LGDUL GDYD\D NRQX RODELOHFHN
NHVLQ YH \UWOHELOLU ELU LüOHP RODQ G]HOWPH YH
80
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
üLND\HWEDüYXUXVXQXQUHGGL]HULQHDo×ODQGDYDGD
YHULOHQ YH NHVLQOHüHQ NDUDU ]HULQH D\Q× NRQX\OD
LOJLOL RODUDN KHUKDQJL ELU \HQL KXNXNL GXUXP V|]
NRQXVX ROPDNV×]×Q WHNUDU \DS×ODQ EDüYXUX GDYD
DoPD VUHVLQL FDQODQG×UPD\DFDù×QGDQ 9HUJL
0DKNHPHVLQFH LüLQ HVDV× LQFHOHQHUHN NDUDU
YHULOPHVLQGHKXNXNDX\DUO×NJ|UOPHPLüWLU
%X QHGHQOH WHP\L] LVWHPLQLQ NDEXO\OH
úVWDQEXO 9HUJL 0DKNHPHVLQLQ JQO
YH(.VD\×O×NDUDU×Q×QNDEXOH
LOLüNLQ N×VP×Q×Q ER]XOPDV×QD JQQGH
R\ELUOLùL\OHNDUDUYHULOGL
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ªgUQHN<DUJ×.DUDUODUש
T.C
9$1
9(5*ú0$+.(0(6ú
(6$612
.$5$512
'$9$&«««««««««
'$9$/,««9HUJL'DLUHVL0GUOù««
ú67(0ú1 g=(7ú <HPLQOL 0DOL 0üDYLU
RODUDN oDO×üDQ GDYDF× WDUDI×QGDQ LP]DODG×ù×
WDVGLN V|]OHüPHVLQH LVWLQDGHQ««««««
KDNN×QGD G|QHPL LoLQ G]HQOHQHQ
\HPLQOL PDOL PüDYLUOLN NDWPD GHùHU YHUJLVL
LDGHVL WDVGLN UDSRUX\OD PNHOOHÀQ GDKLO ROGXùX
LKUDFDW RUJDQL]DV\RQX NDSVDP×QGD VDKWH EHOJH
NXOODQ×ODUDNKDNV×]NDWPDGHùHUYHUJLVLLDGHVLQGHQ
\DUDUODQ×OG×ù×QGDQ YH GDYDF×Q×Q ELOLQFLQGH ROGXùX
RUJDQL]DV\RQ NDSVDP×QGD KDNV×] LDGH DO×QDQ
NDWPDGHùHUYHUJLVLQLQFH]DO×RODUDN|GHQPHVLQGHQ
PWHVHOVLOHQ VRUXPOX EXOXQGXùXQGDQ EDKLVOH
DG×QDG|QHPLLoLQLDGHHGLOHQNDWPDGHùHU
YHUJLVLoNDWYHUJL]L\D×FH]DV×YHJHFLNPHIDL]LQGHQ
PWHüHNNLO DPPH DODFDù×Q×Q WDKVLOL DPDF×\OD
PWHVHOVLOVRUXPOXV×IDW×\ODG]HQOHQHQ
WDULKYH«««««««««VD\×O×|GHPHHPULQLQ
LSWDOLLVWHPL\OHDo×ODQGDYDGDGDYDO×LGDUHQLQDG×QD
|GHPH HPUL G]HQOHPH\H \HWNLOL ROPDG×ù× GDYD
NRQXVX G|QHPGH PNHOOHIoH DO×ü JHUoHNOHüWLULOHQ
DOW ÀUPDODU KDNN×QGD JHUHNOL NDUü×W LQFHOHPHOHUL
YH JPUN o×N×ü EH\DQQDPHVLQGHNL PLNWDUODU LOH
DO×ü IDWXUDODU×QGDNL PLNWDUODU×Q NDUü×ODüW×UPDV×Q×
\DSW×ù× KHUKDQJL ELU ROXPVX]OXùD UDVWODPDG×ù×
LKUDFDW×Q JHUoHNOLùLQL DUDüW×UPD \NPOOùQQ
GDYDO× LGDUH\H DLW ROGXùX NHQGLVLQLQ E|\OH ELU
\HWNLVLQLQ EXOXQPDG×ù× \HPLQOL PDOL PüDYLULQ
JHUoHNOHüWLUGLùL LüOHPOHUOH LOJLOL RODUDN ELoLPVHO ELU
VRUXPOXOXùXQXQEXOXQGXùXVDKWHEHOJHWLFDUHWLQH
LüWLUDNHWWLùL\|QQGHKHUKDQJLELUWHVSLWLQGHPHYFXW
ROPDG×ù× DPPH DODFDù×Q×Q GDKD |QFH NHQGLVLQH
GX\XUXOPDG×ù× EX QHGHQOH GDYD DoPD KDNN×Q×Q
HOLQGHQ DO×QG×ù× GD\DQDNV×] |GHPH HPLUOHULQLQ
KXNXNDD\N×U×ROGXùXLGGLDHGLOPHNWHGLU
6$9810$1,1
g=(7ú
6DYXQPD
YHULOPHPLüWLU
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
7h5.0ú//(7ú$',1$
.DUDU YHUHQ ««« 9HUJL 0DKNHPHVL·QFH
GDYD GRV\DV× LQFHOHQGL GDYDF×Q×Q GDYD
GLOHNoHVLQGH \HU DODQ GXUXüPD LVWHPLQGHQ
WDULKLQGH ND\GD DO×QDQ GLOHNoH LOH
YD]JHoWLùLJ|UOPHNOHGXUXüPD\DS×OPDV×QDJHUHN
J|UOPH\HUHNLüLQJHUHùLJ|UüOG
'DYD \HPLQOL PDOL PüDYLU RODUDN oDO×üDQ
GDYDF×WDUDI×QGDQLP]DODG×ù×WDVGLNV|]OHüPHVLQH
LVWLQDGHQ«««««KDNN×QGDG|QHPL
LoLQ G]HQOHQHQ \HPLQOL PDOL PüDYLUOLN NDWPD
GHùHU YHUJLVL LDGHVL WDVGLN UDSRUX\OD PNHOOHÀQ
GDKLO ROGXùX LKUDFDW RUJDQL]DV\RQX NDSVDP×QGD
VDKWH EHOJH NXOODQ×ODUDN KDNV×] NDWPD GHùHU
YHUJLVLLDGHVLQGHQ\DUDUODQ×OG×ù×QGDQYHGDYDF×Q×Q
ELOLQFLQGH ROGXùX RUJDQL]DV\RQ NDSVDP×QGD
KDNV×] LDGH DO×QDQ NDWPD GHùHU YHUJLVLQLQ FH]DO×
RODUDN |GHQPHVLQGHQ PWHVHOVLOHQ VRUXPOX
EXOXQGXùXQGDQ EDKLVOH DG×QD G|QHPL
LoLQLDGHHGLOHQNDWPDGHùHUYHUJLVLoNDWYHUJL
]L\D×FH]DV×YHJHFLNPHIDL]LQGHQPWHüHNNLODPPH
DODFDù×Q×Q WDKVLOL DPDF×\OD PWHVHOVLO VRUXPOX
V×IDW×\ODG]HQOHQHQWDULKYH««««
VD\×O×|GHPHHPULQLQLSWDOLLVWHPL\OHDo×OP×üW×U
VD\×O× $PPH $ODFDNODU×Q×Q 7DKVLO
8VXO +DNN×QGD .DQXQ·XQ 0DGGHVLQGH GH
$PPH DODFDù×Q× YDGHVLQGH |GHPH\HQOHUH JQ
LoLQGH ERUoODU×Q× |GHPHOHUL YH\D PDO ELOGLULPLQGH
EXOXQPDODU× O]XPXQXQ ELU |GHPH HPUL LOH
WHEOLù ROXQDFDù× .DQXQXQ 0DGGHVLQGH LVH
NHQGLOHULQH|GHPHHPULWHEOLùROXQDQODU×QE|\OHELU
ERUFX ROPDG×ù× YH\D N×VPHQ |GHGLùL YH\D ]DPDQ
Dü×P×QDXùUDG×ù×KDNN×QGDLWLUD]GDEXOXQDELOHFHùL
KNPDOW×QDDO×QP×üW×U
VD\×O× 9HUJL 8VXO .DQXQX·QXQ PDGGHVLQGH YHUJL LQFHOHPHVLQGHQ PDNVDG×Q
|GHQPHVL JHUHNHQ YHUJLOHULQ GRùUXOXùXQX
DUDüW×UPDN WHVSLW HWPHN YH VDùODPDN ROGXùX
LQFHOHPH\H \HWNLOL RODQODU WDUDI×QGDQ O]XP
J|UOGù WDNGLUGH LQFHOHPHQLQ LüOHWPH\H GDKLO
LNWLVDGLN×\PHWOHULQÀLOLHQYDQWHULQLQ\DS×OPDV×QDYH
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
81
EH\DQQDPHOHUGH J|VWHULOPHVL JHUHNHQ XQVXUODU×Q
WHWNLNLQH GD WHüPLO HGHELOHFHùL PDGGHVLQGH
YHUJLLQFHOHPHVLQLQYHUJLPIHWWLüOHULYHUJLPIHWWLü
\DUG×PF×ODU× LOLQ HQ E\N PDOPHPXUX YH\D YHUJL
GDLUHVL PGUOHUL WDUDI×QGDQ \DS×ODFDù× *HOLU
úGDUHVL%DüNDQO×ù×Q×QPHUNH]YHWDüUDWHüNLODW×QGD
PGU NDGURODU×QGD J|UHY \DSDQODU KHU KDO YH
WDNGLUGH YHUJL LQFHOHPH \HWNLVLQL KDL] ROGXNODU×
PNHUUHU0DGGHVLQLQELULQFLI×NUDV×QGD0DOL\H
%DNDQO×ù×·Q×Q YHUJL EH\DQQDPHOHULQLQ VD\×O×
.DQXQ·D J|UH \HWNL DOP×ü 6HUEHVW 0XKDVHEHFL
6HUEHVW0XKDVHEHFL0DOL0üDYLUYH\D<HPLQOL0DOL
0üDYLUOHUWDUDI×QGDQGDLP]DODQPDV×PHFEXUL\HWLQL
JHWLUPH\H EX PHFEXUL\HWL EH\DQQDPH oHüLWOHUL
PNHOOHI JUXSODU× YH IDDOL\HW NRQXODU× LWLEDUL\OH
D\U× D\U× X\JXODWPD\D YH EX X\JXODPDODUD LOLüNLQ
XVXO YH HVDVODU× EHOLUOHPH\H \HWNLOL ROGXùX I×NUD
KNPOHULQH J|UH EH\DQQDPH\L LP]DOD\DQ YH\D
WDVGLN UDSRUX G]HQOH\HQ PHVOHN PHQVXSODU×Q×Q
LP]DODG×NODU× EH\DQQDPHOHUGH YH\D G]HQOHGLNOHUL
WDVGLN UDSRUODU×QGD \HU DODQ ELOJLOHULQ GHIWHU
ND\×WODU×QDYHEXND\×WODU×QGD\DQDù×Q×WHüNLOHGHQ
EHOJHOHUHX\JXQROPDPDV×QGDQGROD\×RUWD\Do×NDQ
YHUJL ]L\D×QD EDùO× RODUDN VDO×QDFDN YHUJL FH]D
JHFLNPHIDL]OHULQGHQPNHOOHÁHELUOLNWHPüWHUHNHQ
YH PWHVHOVLOHQ VRUXPOX WXWXODFDNODU× KNPH
EDùODQP×üW×U
<XNDU×GD DO×QW×V×QD \HU YHULOHQ PHY]XDW
KNPOHUL\OH VHUEHVW PXKDVHEHFL VHUEHVW
PXKDVHEHFL PDOL PüDYLUOHU YH \HPLQOL PDOL
PüDYLUOHULoLQ|QJ|UOHQYH9HUJL8VXO.DQXQX·QGD
\HU DODQ ´9HUJL 6RUXPOXOXùX·· PHVVHVHVLQGHQ
IDUNO×ELUQLWHOLNDU]HGHQVRUXPOXOXùXQPNHOOHÀQ
GHIWHUEHOJHOHULQGHYHUJLOHQGLUPH\HHVDVDO×QDFDN
EHOJH ND\×W YH PDWUDK WHVSLWLQGH GLNNDWH DO×QDFDN
GLùHU LüOHP YH GRQHOHULQ PXKDVHEH XVXO YH
HVDVODU×QD PHY]XDWWD EHOLUOHQHQ G]HQOHPHOHUH
YH PNHOOHÀQ EH\DQODU×QD ELoLPVHO RODUDN
X\JXQOXùXQXQ VDùODQPDV×Q× DPDoOD\DQ ELoLPVHO
ELU LQFHOHPH YH GHQHWLP VRUXPOXOXùX ROGXùX EX
VRUXPOXOXùXQ PNHOOHÁHULQ YHUJLVHO |GHYOHULQLQ
\HULQH JHWLULOPHVLQGHQ ND\QDNO× ELU LüOHYH VDKLS
ROPDG×ù×DQODü×OPDNWDG×U
.DQXQ·ODEHOLUOHQHQEXGDUNDSVDPO×ELoLPVHO
VRUXPOXOXùXQ WHEOLùOH JHWLULOHQ G]HQOHPHOHUOH
JHQLüOHWLOPHVLQH GHIWHUEHOJHOHULQL WXWWXùX YH
EH\DQQDPHOHULQLYHUGLùLPNHOOHÀQIDDOL\HWL\OHLOJLOL
WP |GHY YH VRUXPOXOXNODU×Q PHVOHN PHQVXEXQD
\NOHWLOPHVLQH KXNXNHQ LPNDQ EXOXQPDPDNWDG×U
$NVLGüQFHQLQNDEXOQQPHVOHNPHQVXEXQXQ
GHIWHUEHOJHOHULQL WXWWXùX KHU ELU PNHOOHÀQ
JHUoHNOHüHQ IDDOL\HWLQL ÀLOHQ JQ EH JQ WDNLS
82
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
HGHUHN PNHOOHIoH G]HQOHQHQ KHU ELU EHOJHQLQ
YH WXWXODQ ND\×WODU×Q ÀLOHQ JHUoHNOHüHQ IDDOL\HWLQH
X\JXQOXùXQX GHQHWOH\LS EH\DQQDPHOHUL EXQD
J|UH G]HQOHPHNOH VRUXPOX WXWPDV× JHUHNWLùL
PNHOOHÀQND\×WYHEH\DQG×ü×LüOHPOHULQGHQGROD\×
PHVOHNPHQVXSODU×Q×QGDPNHOOHÁHULQVRUXPOXOXN
NXUDOODU×X\DU×QGDWDNLSHGLOPHVLQLQPPNQROGXùX
VRQXFXQX GRùXUDFDù× Do×NW×U .DQXQ NR\XFXQXQ
VD\×O× .DQXQ·XQ PNHUUHU PDGGHVLQGH
PHVOHN PHQVXSODU× LoLQ |QJ|UGù VRUXPOXOXùXQ
NDSVDP×Q×Q EX GHUHFH JHQLü ROGXùXQX V|\OHPHN
JoWU
gWH\DQGDQVD\×O×6HUEHVW0XKDVHEHFL
0DOL0üDYLUOLNYH<HPLQOL0DOL0üDYLUOLN.DQXQX·QXQ
´0HVOHùLQ .RQXVX·· EDüO×NO× 0DGGHVLQGH
PXKDVHEHFLOLN YH PDOL PüDYLUOLN PHVOHùLQLQ
NRQXVXQXQ JHUoHN YH W]HONLüLOHUH DLW WHüHEEV
YH LüOHWPHOHULQ JHQHO NDEXO J|UPü PXKDVHEH
SUHQVLSOHUL YH LOJLOL PHY]XDW KNPOHUL JHUHùLQFH
GHIWHUOHULQL WXWPDN ELODQoR NDU]DUDU WDEORVX YH
EH\DQQDPHOHUL LOH GLùHU EHOJHOHULQL G]HQOHPHN
YH EHQ]HUL LüOHU \DSPDN PXKDVHEH VLVWHPOHULQL
NXUPDN JHOLüWLUPHN LüOHWPHFLOLN PXKDVHEH
ÀQDQV PDOL PHY]XDW YH EXQODU×Q X\JXODPDODU×
LOH LOJLOL LüOHULQL G]HQOHPHN YH\D EX NRQXODUGD
PDOL PüDYLUOLN \DSPDN \XNDU×GDNL EHQWWH \D]×O×
NRQXODUGDEHOJHOHULQHGD\DQ×ODUDNLQFHOHPHWDKOLO
GHQHWLP\DSPDNPDOLWDEORYHEH\DQQDPHOHUOHLOJLOL
NRQXODUGD\D]×O×J|UüYHUPHNUDSRUYHEHQ]HUOHULQL
G]HQOHPHN WDKNLP ELOLUNLüLOLN YH EHQ]HUL LüOHUL
\DSPDN.DQXQXQ0DGGHVLQHJ|UHo×NDUW×ODFDN
\|QHWPHOLN oHUoHYHVLQGH WDVGLN LüOHULQL \DSPDN
ROGXùX0DGGHVLQGH\HPLQOLPDOLPüDYLUOHULQ
JHUoHNYHW]HONLüLOHULQYH\DEXQODU×QWHüHEEVYH
LüOHWPHOHULQLQPDOLWDEORODU×Q×QYHEH\DQQDPHOHULQLQ
PHY]XDW KNPOHUL PXKDVHEH SUHQVLSOHUL
LOH PXKDVHEH VWDQGDUWODU×QD X\JXQOXùXQX YH
KHVDSODU×QGHQHWLPVWDQGDUWODU×QDJ|UHLQFHOHGLùLQL
WDVGLN HGHFHNOHUL \HPLQOL PDOL PüDYLUOHULQ WDVGLN
HGHFHNOHUL EHOJHOHU WDVGLN NRQXODU× LOH WDVGLNH
LOLüNLQ XVXO YH HVDVODU JHUoHN YH W]HO NLüLOHULQ
PNHOOHÀ\HW üHNLOOHUL Lü NROODU× YH FLURODU× G|YL]
ND]DQG×U×F×LüOHPOHULLWKDODWYHLKUDFDWODU×\DW×U×P×Q
PLNWDUODU× YH QHYLOHUL LOH EHOJHOHULQ LEUD] HGLOHFHùL
PHUFLOHUHVDVDO×QPDNVXUHWL\OH0DOL\H%DNDQO×ù×QFD
o×NDU×ODFDN\|QHWPHOLNOHUOHEHOLUOHQHFHùLNDQXQODU×
JHUHùLQFH NDPX NXUXP YH NXUXOXüODU×QD YHULOHQ
WDVGLN HGLOPLü PDOL WDEORODU×Q NDPX LGDUHVLQ
\HWNLOL PHPXUODU×QFD WDVGLNLQ NDSVDP× |OoVQGH
LQFHOHQPLüELUEHOJHRODUDNNDEXOHGLOHFHùLDQFDN
oHüLWOL NDQXQODUOD NDPX LGDUHVLQH WDQ×QDQ WHIWLü YH
LQFHOHPH\HWNLOHULQLQNXOODQ×OPDV×QDYHJHUHNWLùLQGH
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ªgUQHN<DUJ×.DUDUODUש
WHNUDU×QD DLW KXVXVODU×Q VDNO× ROGXùX \HPLQOL PDOL
PüDYLUOHULQ \DSW×NODU× WDVGLNLQ GRùUXOXùXQGDQ
VRUXPOXROGXNODU×\DSW×NODU×WDVGLNLQGRùUXROPDPDV×
KDOLQGH WDVGLNLQ NDSVDP× LOH V×Q×UO× ROPDN ]HUH
]L\DDXùUDW×ODQYHUJLOHUGHQYHNHVLOHFHNFH]DODUGDQ
PNHOOHÁH ELUOLNWH PüWHUHNHQ YH PWHVHOVLOHQ
VRUXPOXRODFDNODU×\HPLQOLPDOLPüDYLUOHU\DSW×NODU×
WDVGLNLQNDSVDP×Q×G]HQOH\HFHNOHULUDSRUGDDo×NoD
EHOLUWHFHNOHUL EX .DQXQ KNPOHULQH J|UH PHVOHN
LFUDHGHQOHULQYHUJLNDQXQODU×YHGLùHUNDQXQODUGDNL
VRUXPOXOXNODU×Q×QVDNO×ROGXùXKNPHEDùODQP×üW×U
VD\×O× .DQXQ·XQ 0DGGHVLQH
GD\DQ×ODUDN \D\×PODQDQ <HPLQOL 0DOL 0üDYLUOHULQ
7DVGLN(GHFHNOHUL%HOJHOHU7DVGLN.RQXODU×7DVGLNH
úOLüNLQ 8VXO YH (VDVODU +DNN×QGD <|QHWPHOLùLQ PDGGHVLQGH WDVGLNLQ JHUoHN YH\D W]HO NLüLOHULQ
YH\D EXQODU×Q WHüHEEV YH LüOHWPHOHULQLQ \HPLQOL
PDOL PüDYLUOHUFH GHQHWOHPH LONH VWDQGDUWODU×QD
J|UHX\JXQOXN\|QQGHQLQFHOHQPHVLEXLQFHOHPH
VRQXoODU×QD GD\DQ×ODUDN WDVGLN NDSVDP×QD
JLUHQ NRQXODU×Q YH EHOJHOHULQ JHUoHùL \DQV×W×S
\DQV×WPDG×ù×Q×QLP]DYHPKUNXOODQPDNVXUHWL\OH
WHVSLWLYHUDSRUDEDùODQPDV×ROGXùXWDVGLNHHVDV
DO×QDQGHQHWOHPHLONHYHVWDQGDUWODU×LOHPXKDVHEH
LONH YH VWDQGDUWODU×Q×Q PHY]XDW KNPOHUL YH
JHQHO NDEXO J|UPü PXKDVHEH LONHOHUL J|]
|QQH DO×QDUDN %DNDQO×NoD KD]×UODQDQ WHEOLùOHUOH
EHOLUOHQHFHùLEX<|QHWPHOLNYH%DNDQO×NWDUDI×QGDQ
NRQX\DLOLüNLQRODUDN\DS×ODFDNGLùHUG]HQOHPHOHU
oHUoHYHVLQGH WDVGLN HGLOPLü NRQX YH EHOJHOHU
NDPX LGDUHVLQLQ \HWNLOLOHULQFH WDVGLNLQ NDSVDP×
|OoVQGH LQFHOHQPLü RODUDN NDEXO HGLOHFHùL
DQFDN oHüLWOL NDQXQODUOD NDPX LGDUHVLQH WDQ×QDQ
LQFHOHPH YH WHIWLü \HWNLOHULQLQ NXOODQ×OPDV×QD YH
JHUHNWLùLQGH WHNUDU×QD DLW KXVXVODU×Q VDNO× ROGXùX
PDGGHVLQGH WDVGLNL \DS×ODELOHFHN NRQX YH
EHOJHOHULQ QHOHU ROGXùX PDGGHVLQGH <HPLQOL
PDOL PüDYLUOHULQ WDVGLN NRQXODU× LOH LOJLOL RODUDN
NDUü×W LQFHOHPHOHU \DSDELOHFHNOHUL EDüND RGD
oHYUHOHULQGHNL NDUü×W LQFHOHPHOHULQ R RGD\D
PHQVXS \HPLQOL PDOL PüDYLUOHUH \DSW×UDELOHFHùL
PDGGHVLQGH LOJLOLOHULQ EX \|QHWPHOLùH J|UH
V|]OHüPH \DSW×NODU× \HPLQOL PDOL PüDYLUOHULQLQ
WDVGLNNRQXODU×\ODLOJLOLWPGHIWHUND\×WYHEHOJHOHUL
JL]OLROVDODUGDKLLQFHOHPHWDVGLNLüOHPLQLLOJLOHQGLUHQ
WP ELOJLOHUL \|QHWLFLOHULQGHQ Lo GHQHWoLOHUGHQ
YH GLùHU LOJLOLOHUGHQ LVWHPH üLUNHWOHULQ <|QHWLP
.XUXOXYH*HQHO.XUXOWRSODQW×ODU×QDNDW×OPDYHEX
WRSODQW×ODUGDLVWHQLOGLùLWDNGLUGHWDVGLNIDDOL\HWLQLYH
VRQXoODU×Q× LOJLOHQGLUHQ NRQXODUGD Do×NODPDODUGD
EXOXQPDLOH\HWNLOLN×OP×üVD\×ODFDNODU×NDPXLGDUH
YH PHVVHVHOHUL \HPLQOL PDOL PüDYLUOHULQ WDVGLN
NRQXVX LOH V×Q×UO× ROPDN ]HUH LVWH\HFHùL ELOJLOHUL
YHUPHNOH\NPOROGXNODU×PDGGHVLQGHKDWD
YH KLOHOHULQ |QOHQPHVL YH\D RUWD\D o×NDU×OPDV×
NRQXVXQGDNL WHPHO VRUXPOXOXùXQ LüOHWPH \|QHWLPL
YH\HPLQOLPDOLPüDYLUHDLWROGXùX\HPLQOLPDOL
PüDYLUL WDVGLN NRQXVX YH EHOJHOHULQ LOJLOL
PHY]XDW KNPOHULQH X\JXQOXùX YH JHUoHN
GXUXPX \DQV×WPDV× \|QQGHQ |QHPOL HWNLOHUL
RODELOHFHN KDWD YH KLOHOHUL G]HOWHFHN YH\D RUWD\D
o×NDUDFDN üHNLOGH SODQODPDN YH \UWPHNOH
\NPO ROGXùX PDGGHVLQGH LVH EX
<|QHWPHOLN NDSVDP×QD JLUHQ WDVGLN LüOHPOHULQGHQ
LP]D YH PKU NXOODQPDN VXUHWL\OH WDVGLN \DSDQ
GROD\×V×\OD WDVGLN UDSRUX G]HQOH\HQ \HPLQOL
PDOL PüDYLUOHULQ WDVGLN NDSVDP× LOH V×Q×UO× ROPDN
]HUH WDVGLNLQ GRùUXOXùXQGDQ VRUXPOX ROGXNODU×
WDVGLNNRQXVXLOHLOJLOLRODUDN%DNDQO×NoDWHEOLùOHUOH
EHOLUOHQHQ KXVXVODU×Q WDVGLN NDSVDP× LoLQGH
PXWODND DUDüW×U×OPDV× YH LQFHOHQPHVLQLQ ]RUXQOX
ROGXùX \HPLQOL PDOL PüDYLUOHULQ LQFHOHGLNOHUL
YH VRQXFXQGD WDVGLN UDSRUX G]HQOHGLNOHUL NRQX
YH EHOJHOHULQ JHUoHùL \DQV×WPDPDV× YH GRùUX
ROPDPDV× KDOLQGH ]L\DD XùUDW×ODQ YHUJLOHUGHQ
YH NHVLOHFHN FH]DODUGDQ 9HUJL 8VXO .DQXQX YH
VD\×O× .DQXQ KNPOHUL X\DU×QFD PNHOOHÁH
ELUOLNWH PüWHUHNHQ YH PWHVHOVLOHQ VRUXPOX
ROGXNODU× EX VRUXPOXOXùXQ \HULQH JHWLULOPHVLQGH
%RUoODU .DQXQX·QXQ ´7DP 7HVHOVO·· KNPOHULQLQ
X\JXODQDFDù× WDVGLN UDSRUXQXQ G]HQOHQPHVL YH
LQFHOHPHQLQ \DS×OPDV× V×UDV×QGD EDüND ELU LOGHNL
ELULQFHOHPHYHELOJLWRSODPDLüLQLQRLOGHEXOXQDQ
ELU\HPLQOLPDOLPüDYLUH\DSW×U×OP×üROPDV×KDOLQGH
EX N×VP× LQFHOHPHGHQ GRùDQ VRUXPOXOXùXQ
LQFHOHPH\L\DSDQ\HPLQOLPDOLPüDYLUHDLWROGXùX
G]HQOHQPLüWLU
VD\×O×.DQXQ·XQPNHUUHUPDGGHVLQGH
G]HQOHQHQ VRUXPOXOXN KNPQH \|QHOLN RODUDN
\DS×ODQGHùHUOHQGLUPHOHU×ü×ù×QGDVD\×O×9HUJL
8VXO .DQXQX YHUJL LQFHOHPHVLQH YH VD\×O×
6HUEHVW 0XKDVHEHFL 0DOL 0üDYLUOLN YH <HPLQOL
0DOL 0üDYLUOLN .DQXQX·QXQ VHUEHVW PXKDVHEHFL
PDOL PüDYLU YH \HPLQOL PDOL PüDYLUOHULQ J|UHY
YH \HWNLOHULQH LOLüNLQ \XNDU×GD DO×QW×V×QD \HU YHULOHQ
KNPOHULQ ELUOLNWH GHùHUOHQGLULOPHVLQGHQ \HPLQOL
PDOL PüDYLUOHULQ WDVGLN NRQXODU× LOH LOJLOL RODUDN
\DSDELOHFHNOHULNDUü×WLQFHOHPHOHULQVD\×O×9HUJL
8VXO .DQXQX·QXQ PDGGHVLQGH WDQ×PODQDQ
WUGHQ ELU LQFHOHPH \HWNLVLQL LoHUPHGLùL ]LUD V|]
NRQXVX NDQXQ KNPOHUL X\DU×QFD VD\×O×
.DQXQ·XQPDGGHVLQGHVD\×ODQ
LQFHOHPH \DSPD\D \HWNLOL NLüLOHU DUDV×QGD
\HU DOPD\DQ \HPLQOL PDOL PüDYLUOHULQ WDVGLN
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
83
LüOHPOHUL NDSVDP×QGD oQF NLüLOHUGHQ GHIWHU
EHOJH LEUD]×Q× LVWHPH \HWNLOHULQLQ EXOXQPDG×ù× EX
\|QGHNLDo×NNDQXQKNPOHULQHUDùPHQ\XNDU×GD
DO×QW×V×QD\HUYHULOHQ\|QHWPHOLNKNPOHULYHWDVGLN
LüOHPOHUL\OHLOJLOLXVXOYHHVDVODU×G]HQOH\HQJHQHO
WHEOLù KNPOHUL\OH \HPLQOL PDOL PüDYLUOHUH VD\×O× .DQXQ·XQ PDGGHVLQGH WDQ×PODQDQ
WUGHQ ELU LQFHOHPH \HWNLVL YHULOPHVL PPNQ
EXOXQPDPDNWDG×U <|QHWPHOLùLQ PDGGHVL
LOH YHULOHQ NDUü×W LQFHOHPH \HWNLVLQLQ DQFDN
PDOL PHY]XDWWD \HU DODQ WHüYLN LQGLULP LVWLVQD
YH PXDÀ\HWOHU \|QQGHQ WDVGLNL \DS×ODELOHFHN
EHOJHOHU QHGHQL\OH EX EHOJHOHUH GD\DQDN WHüNLO
HGHQ LGDUH WHVSLW YH LüOHPOHULQL UHVPL PHUFLLOHU
QH]GLQGHLQFHOHPH\DGDPHUFLLOHUGHQELOJLLVWHPH
\HWNLVL RODUDN NDEXO HGLOPHVL JHUHNWLùL PNHOOHI
ND\×WODU×QD HVDV DO×QDQ EHOJHOHULQ JHUoHN ROXS
ROPDG×ù×QׁoQFNLüLOHUQH]GLQGHNDUü×WLQFHOHPH
\DSPDNVXUHWL\OHDUDüW×UPDYHWHVSLWHWPH\HWNLVLQL
NDSVDPDG×ù×VRQXFXQDYDU×OPDNWDG×U
1LWHNLP 'DQ×üWD\ 9HUJL 'DYD 'DLUHOHUL
.XUXOX·QXQWDULK(.
VD\×O× NDUDU× LOH VD\×O× 6HUEHVW 0XKDVHEHFLOLN
6HUEHVW 0XKDVHEHFL 0DOL 0üDYLUOLN YH <HPLQOL
0DOL 0üDYLUOLN .DQXQX *HQHO 7HEOLùL·QLQ \HPLQOL
PDL PüDYLUOHUH \DSDFDNODU× WDVGLN V×UDV×QGD
oQF NLüLOHULQ GHIWHU YH EHOJHOHULQLQ NDUü×W
LQFHOHPHHVDVROPDN]HUHLEUD]×Q×LVWHPH\HWNLVL
WDQ×\DQ KNPOHULQLQ LSWDOL LVWHPL\OH Do×ODQ GDYD\×
UHGGHGHQGDLUHNDUDU×NDQXQGDNLG]HQOHPH\LDüDU
QLWHOLNWHG]HQOHPH\DS×OG×ù×\|QQGHNLJHUHNoH\OH
ER]XOPXüWXU
'DYD GRV\DV×Q×Q LQFHOHQPHVLQGHQ \HPLQOL
PDOL PüDYLU RODUDN oDO×üDQ GDYDF× WDUDI×QGDQ
LP]DODG×ù× WDVGLN V|]OHüPHVLQH LVWLQDGHQ
««««««««« KDNN×QGD G|QHPL
LoLQ G]HQOHQHQ \HPLQOL PDOL PüDYLUOLN NDWPD
GHùHU YHUJLVL LDGHVL WDVGLN UDSRUX\OD PNHOOHÀQ
GDKLO ROGXùX LKUDFDW RUJDQL]DV\RQX NDSVDP×QGD
VDKWH EHOJH NXOODQ×ODUDN KDNV×] NDWPD GHùHU
YHUJLVLLDGHVLQGHQ\DUDUODQ×OG×ù×QGDQYHGDYDF×Q×Q
ELOLQFLQGH ROGXùX RUJDQL]DV\RQ NDSVDP×QGD
KDNV×] LDGH DO×QDQ NDWPD GHùHU YHUJLVLQLQ FH]DO×
RODUDN |GHQPHVLQGHQ PWHVHOVLOHQ VRUXPOX
EXOXQGXùXQGDQ EDKLVOH DG×QD G|QHPL
LoLQ LDGH HGLOHQ NDWPD GHùHU YHUJLVL o NDW YHUJL
]L\D× FH]DV× YH JHFLNPH IDL]LQGHQ PWHüHNNLO
DPPH DODFDù×Q×Q WDKVLOL DPDF×\OD PWHVHOVLO
VRUXPOX V×IDW×\OD G]HQOHQHQ WDULK
YH ««««««««««VD\×O× |GHPH HPULQLQ
LSWDOL LVWHPL\OH J|UOPHNWH RODQ GDYDQ×Q Do×OG×ù×
DQODü×OPDNWDG×U
84
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
'DYDF× EDN×P×QGDQ G]HQOHGLùL LDGH WDVGLN
UDSRUX X\DU×QFD LDGHVL JHUoHNOHüWLULOHQ YH KDNV×]
ROGXùX LGGLD HGLOHQ NDWPD GHùHU YHUJLOHULQLQ
]L\DD XùUDW×OPDV×QGD VD\×O× .DQXQ·XQ PDGGHVLX\DU×QFDVRUXPOXOXNQHGHQOHULQLQEXOXQXS
EXOXQPDG×ù×Q×Q WHVSLWL X\XüPD]O×ù×Q o|]P
EDN×P×QGDQ|QHPDU]HWPHNWHGLU
0DKNHPHPL]LQ GDYDO× LGDUH\L PXKDWDS
WDULKOLDUDNDUDU×LOHGDYDF×WDUDI×QGDQ
«««««« KDNN×QGD G|QHPL LoLQ
G]HQOHQHQ \HPLQOL PDOL PüDYLUOLN NDWPD GHùHU
YHUJLVLLDGHVLWDVGLNUDSRUXLOH«««««KDNN×QGD
G]HQOHQHQ WDULK YH «««« VD\×O×
9HUJLúQFHOHPH5DSRUXQGDEDKVLJHoHQ
WDULK YH «««« VD\×O× 9HUJL 7HNQLùL 5DSRUXQXQ
LEUD]× LVWHQLOPLü DUD NDUDU×QD FHYDEHQ J|QGHULOHQ
EHOJHOHULQ YH LDGH UDSRUXQXQ LQFHOHQPHVLQGHQ
1LVDQ G|QHPLQH LOLüNLQ RODUDN G]HQOHQHQ
LDGH WDVGLN UDSRUXQXQ WDULKOL ROGXùX
PNHOOHÀQ NDWPD GHùHU YHUJLVL LDGH WDOHELQLQ
««« YH ««««·GHQ JHUoHNOHüWLULOHQ DO×üODUD
GD\DO× RODUDN JHUoHNOHüWLULOGLùL NDUü×W LQFHOHPHOHUL
\DS×ODQ DOW ÀUPDODU×Q «««« YH «««««
ROGXùX WDULK YH «««VD\×O× 9HUJL
7HNQLùL 5DSRUXQGD «««««·QLQ G]HQOHGLùL
IDWXUDODU×Q VDKWH ROGXùX \|QQGHNL WHNQLN
UDSRUODU×Q WDULK YH ««««««VD\×O×
ROGXùXQXQ««««·QLQ G]HQOHGLùL IDWXUDODU×Q
VDKWHROGXùX\|QQGHNLWHNQLNUDSRUXQ
WDULK YH «««VD\×O× ROGXùXQXQ ««««·QLQ
G]HQOHGLùL IDWXUDODU×Q VDKWH ROGXùX \|QQGHNL
WHNQLNUDSRUXQWDULKYH«««««VD\×O×
ROGXùXQXQEHOLUWLOGLùLGROD\×V×\ODGDYDF×WDUDI×QGDQ
G]HQOHQHQ LDGH WDVGLN UDSRUODU×Q×Q G]HQOHQGLùL
WDULKWH LDGH\H HVDV DO×üODU×Q JHUoHNOHüWLULOGLùL
PNHOOHÁHU LOH DOW PNHOOHÁHU KDNN×QGD JHUoHN
ELU IDDOL\HWOHULQLQ EXOXQPDG×ù× YH IDWXUDODU×Q×Q
VDKWH ROGXùX \|QQGH G]HQOHQPLü WHNQLN UDSRU
EXOXQPDG×ù× GDYDF× WDUDI×QGDQ GDYD GLOHNoHVL
HNLQGH LDGH\H HVDV DO×üODU×Q JHUoHNOHüWLULOGLùL
PNHOOHÁHU LOH DOW PNHOOHÁHU KDNN×QGD EH\DQGD
EXOXQGXNODU× YHUJL WDKDNNXN HWWLUGLNOHUL VLJRUWDO×
KL]PHW ELOGLULPLQGH EXOXQGXNODU×Q× YH SULP ERUFX
WDKDNNXNHWWLUGLNOHULQLJ|VWHULUEHOJH|UQHNOHULQLQGH
LEUD]HGLOGLùLDQODü×OPDNWDG×U
%XWHVSLWOHU×ü×ù×QGD\HPLQOLPDOLPüDYLU
GDYDF× WDUDI×QGDQ oQF NLüLOHUGHQ GHIWHU YH
EHOJH LVWHPHN VXUHWL\OH NDUü×W LQFHOHPH \HWNLVL
EXOXQPDG×ù× \DOQ×]FD YHUJL LGDUHVLQLQ HOHNWURQLN
YHUL VLVWHPLQGH 9('23 VRUJXODPD \DSPD
LPNDQ× EXOXQGXùX J|] |QQGH WXWXOGXùXQGD
\XNDU×GD WDULKOHUL EHOLUWLOHQ LDGH WDVGLN UDSRUXQXQ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ªgUQHN<DUJ×.DUDUODUש
G]HQOHQGLùL WDULKWH LDGH\H HVDV DO×üODU×Q
JHUoHNOHüWLULOGLùL PNHOOHÁHU YH DOW PNHOOHÁHU
KDNN×QGD VDKWH IDWXUD G]HQOHGLNOHUL \|QQGH
G]HQOHQPLüELUWHNQLNUDSRUXQPHYFXWROGXùXQXQ
9('23 VLVWHPLQGH \DS×ODFDN VRUJXODPD \D GD
PNHOOHÁHULQ GHIWHUEHOJHOHUL ]HULQGH \DS×ODFDN
ELU NDUü×W LQFHOHPH\OH WHVSLW HGLOPHVL LPNDQ×Q×Q
EXOXQPDG×ù× GDYDO× LGDUHFH GDYDF×Q×Q GHIWHU
EHOJHOHULQGHYHUJLOHQGLUPH\HHVDVDO×QDFDNEHOJH
ND\×W YH PDWUDK WHVSLWLQGH GLNNDWH DO×QDFDN GLùHU
LüOHP YH GRQHOHULQ PXKDVHEH XVXO YH HVDVODU×QD
PHY]XDWD EHOLUOHQHQ G]HQOHPHOHUH YH PNHOOHÀQ
EH\DQODU×QD ELoLPVHO RODUDN X\JXQ EXOXQPDG×ù×
KXVXVXQGD EDüNDFD ELU LGGLD LOHUL VUOPHGLùL \D
GDEXKXVXVWDELUWHVSLWYHEHOJHLEUD]HGLOPHGLùL
GLNNDWHDO×QG×ù×QGDGDYDO×LGDUHFHKDNV×]\HUHLDGH
DO×QPDNVXUHWL\OH]L\DDXùUDW×OG×ù×LOHULVUOHQNDWPD
GHùHU YHUJLOHUL\OH LOJLOL RODUDN VD\×O× .DQXQ·XQ
PNHUUHUPDGGHVLQGHG]HQOHQHQVRUXPOXOXN
üDUWODU×Q×QJHUoHNOHüPHGLùLVRQXFXQDYDU×ODUDNV|]
NRQXVXNDWPDGHùHUYHUJLOHULQLQPWHVHOVLOVRUXPOX
V×IDW×\OD GDYDF×GDQ WDNLEL DPDF×\OD G]HQOHQHQ
|GHPHHPULQGHKXNXNDX\JXQOXNJ|UOPHPLüWLU
gWH \DQGDQ KHU QH NDGDUL GDYDO× LGDUHFH
GDYDF×Q×Q ELU KD\DOL LKUDFDW RUJDQL]DV\RQXQ
ELOLQFLQGH RODUDN LDGH WDVGLN UDSRUX G]HQOH\HUHN
KDNV×] NDWPD GHùHU YHUJLVL LDGHVL DO×QPDV×QD
DUDF×O×NHWWLùLEXQHGHQOH]L\DDXùUDW×ODQYHUJLOHUGHQ
PWHVHOVLOHQ VRUXPOXOXùXQXQ EXOXQGXùX LGGLD
HGLOPHNWH LVH GH VD\×O× .DQXQ·XQ PNHUUHU
PDGGHVLQGH|QJ|UOHQVRUXPOXOXùXQELoLPVHO
ELU VRUXPOXOXN ROXS YHUJLOHQGLUPH\H HVDV GHIWHU
EHOJHYHND\×WODU×QPXKDVHEHXVXOYHHVDVODU×QD
PHY]XDWWDEHOLUOHQHQG]HQOHPHOHUHYHPNHOOHÀQ
EH\DQODU×QD ELoLPVHO RODUDN X\JXQOXùXQXQ
VDùODQPDV×Q× DPDoODG×ù× PHVOHN PHQVXSODU×Q×Q
PNHOOHI IDDOL\HWOHULQLQ JHUoHùH X\JXQ üHNLOGH
ND\×WDOW×QDDO×Q×SDO×QPDG×ù×KXVXVXQGDIDDOL\HWLQ
ÀLOHQ WDNLS HGLOPHVL VXUHWL\OH \DSPDODU× JHUHNHQ
ELU GHQHWLP \NPOOùQ YH EX \NPOONWHQ
ND\QDNODQDFDNQLWHOLNWHELUVRUXPOXOXùXLoHUPHGLùL
ROD\GD GDYDF×Q×Q VD\×O× .DQXQ·XQ LüWLUDN
KNPOHUL
X\DU×QFD
VRUXPOXOXùXQD
LOLüNLQ
RODUDN GDYDO× LGDUHFH KHUKDQJL ELU WHVSLW YH
GHùHUOHQGLUPHGHGHEXOXQXOPDG×ù×DQODü×OPDNWDG×U
%XQHGHQOHVRPXWX\XüPD]O×NWDJHUoHNROPD\DQ
ELUWLFDULIDDOL\HWWHQND\QDNODQG×ù×LGGLDHGLOHQYHUJL
]L\D×Q×QGDYDF×Q×QLüWLUDNLLOHJHUoHNOHüWLULOGLùLLGGLD
HGLOL\RUVDEXKXVXVXQVD\×O×.DQXQ·XQLüWLUDN
KNPOHUL X\DU×QFD LüWLUDN üDUWODU×Q×Q PHYFXW ROXS
ROPDG×ù× GHùHUOHQGLULOPHN VXUHWL\OH WHVLV HGLOHFHN
LüOHPH NDUü× Do×ODFDN ELU GDYDGD LUGHOHQPHVL
PPNQEXOXQPDNWDG×U
$o×NODQDQQHGHQOHUOHGDYDNRQXVX|GHPH
HPULQLQú37$/ú1(DüDù×GDG|NP\DS×ODQ
7/ \DUJ×ODPD JLGHULQLQ GDYDO× LGDUHGHQ DO×QDUDN
GDYDF×\D YHULOPHVLQH DUWDQ SRVWD FUHWLQLQ
NDUDU NHVLQOHüWLNWHQ VRQUD VD\×O× +XNXN
0DKNHPHOHUL .DQXQX·QXQ PDGGHVL X\DU×QFD
GDYDF×\DLDGHVLQHNDUDU×QWHEOLùLQLL]OH\HQJQGHQ
LWLEDUHQJQLoHULVLQGH'DQ×üWD\QH]GLQGHWHP\L]
\ROXDo×NROPDN]HUHWDULKLQGHR\ELUOLùL
LOHNDUDUYHULOGL
%DüNDQh\Hh\H
(URO$g]JU*&LKDQ.
<$5*,/$0$*ú'(5/(5ú
%DüYXUX+DUF×7/
'RV\D*|POHùL7/
3RVWD*LGHUL7/
723/$07/
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
85
7&
'$1,û7$<
'|UGQF'DLUH
(VDV1R
.DUDU1R
$QDKWDU .HOLPHOHU <HPLQOL 0DOL 0üDYLU
.DWPD'HùHU9HUJLVL
gGHPH(PUL7DP7DVGLN6|]OHüPHVL
7DVGLN.DSVDP×
g]HWL <HPLQOL PDOL PüDYLU RODQ GDYDF×Q×Q
WDP WDVGLN V|]OHüPHVL NDSVDP×QGD G]HQOHGLùL
NXUXPODU YHUJLVL EH\DQQDPHVL WDVGLN UDSRUXQGDQ
GRùDQ YH WDVGLNLQ NDSVDP×\OD V×Q×UO× RODQ
VRUXPOXOXùXQXQ NDWPD GHùHU YHUJLVLQL GH NDSVDU
üHNLOGHJHQLüOHWLOHPH\HFHùLKDNN×QGD
7HP\L](GHQ$QNDUD9HUJL'DLUHVL%DüNDQO×ù×
'×üNDS×9HUJL'DLUHVL0GUOù
.DUü×7DUDI«
9HNLOL$Y«
úVWHPLQ g]HWL <HPLQOL PDOL PüDYLU RODQ
GDYDF×Q×Q NXUXPODU YHUJLVL EH\DQQDPHVL WDVGLN
UDSRUX G]HQOHGLùL « <DS× (QGVWULVL $QRQLP
ûLUNHWLQLQLODQFLG|QHPLQHLOLüNLQNDWPD
GHùHU YHUJLVL YHUJL ]L\D× FH]DV× YH JHFLNPH
IDL]LQLQ WDKVLOL DPDF×\OD GDYDF× DG×QD PüWHUHN
YH PWHVHOVLO VRUXPOX V×IDW×\OD G]HQOHQHQ
|GHPH HPLUOHULQLQ LSWDOL LVWHPL\OH GDYD Do×OP×üW×U
$QNDUD 9HUJL 0DKNHPHVLQLQ JQO
YH ( . VD\×O× NDUDU×\OD
GDYDF×Q×Q NXUXPODU YHUJLVL EH\DQQDPHVL WDVGLN
UDSRUX G]HQOHGLùL « ûLUNHWL KDNN×QGD VDKWH
IDWXUD NXOODQG×ù× LOHUL VUOHUHN G]HQOHQHQ
YHUJL LQFHOHPH UDSRUX X\DU×QFD G]HQOHQHQ
LKEDUQDPHOHULQ üLUNHWLQ YH NDQXQL WHPVLOFLOHULQLQ
ELOLQHQ DGUHVOHUGH EXOXQDPDPDV× QHGHQL\OH LODQHQ
WHEOLùHGLOGLùLNHVLQOHüHQYHVUHVLQGH|GHQPH\HQ
DPPH DODFDù×Q×Q PüWHUHN YH PWHVHOVLO VRUXPOX
V×IDW×\OD GDYDF×GDQ WDKVLOL DPDF×\OD GDYD NRQXVX
|GHPH HPLUOHULQLQ G]HQOHQGLùL GDYDF× WDUDI×QGDQ
G]HQOHQHQ\×O×NXUXPODUYHUJLVLEH\DQQDPHVL
WDVGLN UDSRUX LOH ND\×W QL]DP×QD X\XOGXùX 9HUJL
'DYD'DLUHOHUL.DUDUODU×'|UGQF'DLUH'DQ×üWD\
'HUJLVL<×O6D\×
EH\DQQDPHOHULQ VUHVLQGH YHULOGLùL
86
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
YHUJL GDLUHOHUL QH]GLQGH NDUü×W LQFHOHPH \DS×OG×ù×
PDO DO×P×QGD EXOXQXODQ ÀUPDODU×Q IDDO ROGXùX
|GHPHOHULQPDODO×üYHVDW×üODU×\ODX\XPOXROGXùX
ELODQoR NDOHPOHULQLQ PXKDVHEH VLVWHPL\OH X\XPOX
ROGXùX YH NXUXPODU YHUJLVL PDWUDK×Q×Q 7/ ROGXùXQXQ WHVSLW HGLOGLùL EXQD J|UH DV×O
ERUoOX KDNN×QGD |GHPH HPUL G]HQOHQPHGLùL JLEL
GDYDF×Q×Q\HPLQOLPDOLPüDYLUOLNPHVOHùLQLQJHUHùL
RODQPHVOHNL|]HQLWDVGLNLüOHPLQGH\HULQHJHWLUGLùL
DQODü×OG×ù×QGDQ GDYDF×Q×Q VRUXPOX WXWXOPDV×QGD
KXNXND X\DUO×N EXOXQPDG×ù× JHUHNoHVL\OH |GHPH
HPLUOHULQLQLSWDOLQHNDUDUYHULOPLüWLU
'DYDO× úGDUH KXNXND D\N×U× ROGXùXQX LOHUL
VUHUHNNDUDU×QER]XOPDV×Q×LVWHPHNWHGLU
6DYXQPDQ×Q g]HWL 7HP\L] LVWHPLQLQ UHGGL
JHUHNWLùLVDYXQXOPXüWXU
7HWNLN+kNLPL%%DU×üg=.$1$<·×Q'üQFHVL
'DYDF×WDPWDVGLNV|]OHüPHVLJHUHùLQFH«<DS×
(QGVWULVL $QRQLP ûLUNHWLQLQ \×O× NXUXPODU
YHUJLVL EH\DQQDPHVL YH HNOHUL LOH ELOGLULPOHULQLQ
GRùUXOXùXQXWDVGLNHWPLüROXSNDWPDGHùHUYHUJLVL
\|QQGHQ G]HQOHQPLü ELU WDVGLN V|]OHüPHVL YH
WDVGLNUDSRUXEXOXQPDPDNWDG×U%XQHGHQOHNDWPD
GHùHU YHUJLVL \|QQGHQ VRUXPOXOXùX EXOXQPD\DQ
GDYDF×Q×Q]L\DDXùUDW×ODQYHUJLYHNHVLOHQFH]DODU
QHGHQL\OHPüWHUHNYHPWHVHOVLOVRUXPOXV×IDW×\OD
EXERUoODUGDQGROD\×|GHPHHPULLOHWDNLSHGLOPHVLQH
RODQDN EXOXQPDG×ù×QGDQ |GHPH HPLUOHULQL LSWDO
HGHQ 9HUJL 0DKNHPHVL NDUDU×Q×Q EX JHUHNoH\OH
RQDQPDV×JHUHNWLùLGüQOPHNWHGLU
7h5.0ú//(7ú$',1$
+NPYHUHQ'DQ×üWD\'|UGQF'DLUHVLQFH
JHUHùLJ|UüOG
VD\×O× 9HUJL 8VXO .DQXQX·QXQ PNHUUHU
·QFL PDGGHVLQLQ ELULQFL I×NUDV×QGD VD\×O×
.DQXQD J|UH \HWNL DOP×ü PHVOHN PHQVXSODU×QFD
PNHOOHÁHULQ EH\DQQDPHOHULQLQ LP]DODW×OPDV× YH
LüOHPOHULQLQ WDVGLN HGLOPHVL NRQXVXQGD 0DOL\H
%DNDQO×ù×QD \HWNL YHULOPLü ROXS PDGGHQLQ LNLQFL
I×NUDV×QGD LVH ´<XNDU×GDNL I×NUD KNPOHULQH J|UH
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ
ªgUQHN<DUJ×.DUDUODUש
EH\DQQDPH\L LP]DOD\DQ YH\D WDVGLN UDSRUXQX
G]HQOH\HQ PHVOHN PHQVXSODU× LP]DODG×NODU×
EH\DQQDPHOHUGH YH\D G]HQOHGLNOHUL WDVGLN
UDSRUODU×QGD \HU DODQ ELOJLOHULQ GHIWHU ND\×WODU×QD
YH EX ND\×WODU×Q GD\DQDù×Q× WHüNLO HGHQ EHOJHOHUH
X\JXQ ROPDPDV×QGDQ GROD\× RUWD\D o×NDQ YHUJL
]L\D×QDEDùO×RODUDNVDO×QDFDNYHUJLFH]DJHFLNPH
IDL]OHULQGHQ9HUJL'DYD'DLUHOHUL.DUDUODU×'|UGQF
'DLUH'DQ×üWD\'HUJLVL<×O6D\×
PNHOOHÁH ELUOLNWH PüWHUHNHQ YH
PWHVHOVLOHQ VRUXPOX WXWXOXUODUµ GHQLOPLü YH
EHQ]HU ELU G]HQOHPH\H VD\×O× .DQXQXQ
·QFL PDGGHVLQGH GH \HU YHULOHUHN \HPLQOL PDOv
PüDYLUOHULQ \DSW×NODU× WDVGLNLQ GRùUXOXùXQGDQ
VRUXPOXROGXNODU×\DSW×NODU×WDVGLNLQGRùUXROPDPDV×
KDOLQGH WDVGLNLQ NDSVDP× LOH V×Q×UO× ROPDN ]HUH
]L\DDXùUDW×ODQYHUJLOHUGHQYHNHVLOHFHNFH]DODUGDQ
PNHOOHÁH ELUOLNWH PüWHUHNHQ YH PWHVHOVLOHQ
VRUXPOX RODFDNODU× \HPLQOL PDOv PüDYLUOHULQ
\DSW×NODU× WDVGLNLQ NDSVDP×Q× G]HQOH\HFHNOHUL
UDSRUGDDo×NoDEHOLUWHFHNOHULKNPHEDùODQP×üW×U
VD\×O×
6HUEHVW
0XKDVHEHFLOLN
6HUEHVW 0XKDVHEHFL 0DOL 0üDYLUOLN YH <HPLQOL
0DOL 0üDYLUOLN .DQXQX·QXQ ·QFL PDGGHVLQH
GD\DQ×ODUDN G]HQOHQHQ<HPLQOL 0DOL 0üDYLUOHULQ
7DVGLN(GHFHNOHUL%HOJHOHU7DVGLN.RQXODU×7DVGLNH
úOLüNLQ 8VXO YH (VDVODU +DNN×QGD <|QHWPHOLN
2FDN WDULK YH VD\×O× 5HVPL
*D]HWH·GH\D\×PODQDUDN\UUOùHJLUPLüWLU$Q×ODQ
<|QHWPHOLùLQLQFLPDGGHVLQGHDPDoYHNDSVDP
Do×NODQP×ü QF PDGGHVLQGH LVH WDVGLNOH LOJLOL
Do×NODPDODUD \HU YHULOPLüWLU %X PDGGHGH WDVGLN
´JHUoHNYH\DW]HONLüLOHULQYH\DEXQODU×QWHüHEEV
YH LüOHWPHOHULQLQ \HPLQOL PDOL PüDYLUOHUFH
GHQHWOHPH LONH YH VWDQGDUWODUD J|UH X\JXQOXN
\|QQGHQ LQFHOHQPHVL EX LQFHOHPH VRQXoODU×QD
GD\DQ×ODUDN WDVGLN NDSVDP×QD JLUHQ NRQXODU×Q YH
EHOJHOHULQ JHUoHùL \DQV×W×S \DQV×WPDG×ù×Q×Q LP]D
YH PKU NXOODQPDN VXUHWL\OH WHVSLWL YH UDSRUD
EDùODQPDV×µRODUDNWDQ×PODQP×üPDGGHQLQoQF
I×NUDV×QGD LVH WDVGLN HGLOPLü NRQX YH EHOJHOHULQ
NDPX LGDUHVLQLQ \HWNLOLOHULQFH WDVGLNLQ NDSVDP×
|OoVQGH LQFHOHQPLü RODUDN NDEXO HGLOHFHùL QFL PDGGHVLQGH WDVGLN UDSRUX G]HQOH\HQ \HPLQOL
PDOLPüDYLUOHULQWDVGLNNDSVDPODU×LOHV×Q×UO×ROPDN
]HUH WDVGLNLQ GRùUXOXùXQGDQ VRUXPOX ROGXNODU×
EHOLUWLOPLüWLU6×UD1ROX6HUEHVW0XKDVHEHFLOLN
6HUEHVW 0XKDVHEHFL 0DOL 0üDYLUOLN YH <HPLQOL
0DOL 0üDYLUOLN .DQXQX *HQHO 7HEOLùLQGH GH
\HPLQOL PDOL PüDYLUOHULQ PüWHUHN YH PWHVHOVLO
VRUXPOXOXùXQXQ YHUJL LQFHOHPH UDSRUXQGD WHVSLW
HGLOHFHùLYHWDNLEDW×QYHUJLYHFH]DWDKDNNXNXQXQ
NHVLQOHüPHVLQGHQ VRQUD WDKVLOH \|QHOLN RODUDN
EDüOD\DFDù×EHOLUWLOPLüWLU
$Q×ODQ
G]HQOHPHOHULQ
ELUOLNWH
LQFHOHQPHVLQGHQ \HPLQOL PDOL PüDYLUOHULQ
LüOHPOHULQL WDVGLN HWWLNOHUL PNHOOHÁHUOH LOJLOL RODUDN
KHU WUO LQFHOHPH YH DUDüW×UPD \HWNLOHULQLQ
EXOXQGXùX WDVGLN HGLOPLü LüOHPOHULQ EX WDVGLN
NDSVDP×QGD NDPX LGDUHOHULQFH GH LQFHOHQPLü
RODUDN NDEXO HGLOHFHùL DQFDN WDVGLN HVQDV×QGD
NDVWHQYH\DPHVOHùLQJHUHNWLUGLùLGLNNDWYH|]HQLQ
9HUJL'DYD'DLUHOHUL.DUDUODU×'|UGQF'DLUH
'DQ×üWD\'HUJLVL<×O6D\×
J|VWHULOPHPHVL VRQXFX YHUJL ]L\D×
EXOXQPDV× KDOLQGH LVH ]L\DD XùUDW×ODQ YHUJL
YH NHVLOHQ FH]DODU×Q NHVLQOHüPHVLQGHQ VRQUD
YDGHVLQGH |GHQPHPHVL GXUXPXQGD EX YHUJL YH
FH]DODUGDQ GROD\× PNHOOHÁH ELUOLNWH PüWHUHN YH
PWHVHOVLO VRUXPOX V×IDW×\OD |GHPH HPUL LOH WDNLS
HGLOHFHùLVRQXFXQDYDU×OPDNWDG×U
'DYDF×Q×QWDPWDVGLNV|]OHüPHVLLP]DOD\DUDN
NXUXPODU YHUJLVL \|QQGHQ LüOHPOHULQL WDVGLN HWWLùL
« ûLUNHWL·QLQ \×O× LüOHPOHULQLQ LQFHOHQPHVL
VRQXFX VDKWH IDWXUD NXOODQG×ù× LOHUL VUOHUHN
EX IDWXUDODUGD \HU DODQ NDWPD GHùHU YHUJLVL
LQGLULPOHULQLQ UHGGL VXUHWL\OH NDWPD GHùHU YHUJLVL
WDUKL\DW× \DS×OP×ü NHVLQOHüHQ YHUJL YH FH]DODU
üLUNHW WDUDI×QGDQ |GHQPHPLüWLU 'DYDF× WDP
WDVGLN V|]OHüPHVL JHUHùLQFH «ûLUNHWLQLQ \×O× NXUXPODU YHUJLVL EH\DQQDPHVL YH HNOHUL LOH
ELOGLULPOHULQLQGRùUXOXùXQXWDVGLNHWPLüROXSNDWPD
GHùHU YHUJLVL \|QQGHQ G]HQOHQPLü ELU WDVGLN
V|]OHüPHVLYHWDVGLNUDSRUXEXOXQPDPDNWDG×U%X
QHGHQOH \XNDU×GD EHOLUWLOHQ NDQXQ YH \|QHWPHOLN
KNPOHUL JHUHùL WDVGLN NDSVDP×\OD V×Q×UO× RODQ
GDYDF×Q×Q VRUXPOXOXùX NDWPD GHùHU YHUJLVLQL GH
NDSVDUüHNLOGHJHQLüOHWLOHPH]
%XGXUXPGDNDWPDGHùHUYHUJLVL\|QQGHQ
VRUXPOXOXùX EXOXQPD\DQ GDYDF×Q×Q ]L\DD
XùUDW×ODQ YHUJL YH NHVLOHQ FH]DODU QHGHQL\OH
PüWHUHN YH PWHVHOVLO VRUXPOX V×IDW×\OD EX
ERUoODUGDQGROD\×|GHPHHPULLOHWDNLSHGLOPHVLQH
RODQDN EXOXQPDG×ù×QGDQ |GHPH HPLUOHULQL LSWDO
HGHQ9HUJL0DKNHPHVLNDUDU×QGDVRQXFXLWLEDU×\OD
KXNXNDD\N×U×O×NJ|UOPHPLüWLU
%X QHGHQOH WHP\L] LVWHPLQLQ UHGGLQH YH
$QNDUD9HUJL0DKNHPHVLQLQJQOYH
(.VD\×O×NDUDU×Q×Q\XNDU×GD
EHOLUWLOHQ JHUHNoH\OH RQDQPDV×QD JQQGHR\ELUOLùL\OHNDUDUYHULOGL
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
87
Basında Biz
88
úï •Í×Gv •¥œ•×-Lœ•×-åýLè•ÍœvÍ×0nLÐû
EYLÜL I×*ú-×I 2013 I×;Lëûj×°°Õ

Benzer belgeler

Dergiyi Görüntüle

Dergiyi Görüntüle ××××××××××××× ºñàÛà»×ˆàà×ÕÛ×ÕÕ׺8F» !L›Ð×j×××× ºñàÛà»×ˆÕÛׅÕצ{× ”8©ÐÙLjו¥ƒ©X•ï •Íë  ©½©ÍŠ½ÙÍ EvZj×éé齕Íë  ©½©ÍŠ½ÙÍ Yayû¥×=åÍåj â×åœÙv¥×úÍ×Gv •¥œ•×-åýLè•ÍœvÍ×0nLÐûÊ¥û¥×’Lïû͜Lnûùû× åëvœ...

Detaylı

Dergiyi Görüntüle

Dergiyi Görüntüle NRQXüDUDN WDUW×üDUDN YH X]ODüDUDN RUWDN JHOHFHùLPL]L DU×\RU +HUNHV HOLQL WDü×Q DOW×QD NR\X\RU úüWH EX E\N FDPLD E\N KHGHÁHULQ WHPLQDW×G×U%L]LP2GDP×]GDKDJoOELUJH...

Detaylı

Dergiyi Görüntüle

Dergiyi Görüntüle GHùHUOHQGLULOGLùLJ|UüPHGHNDUü×O×NO×RODUDN\DS×ODELOHFHNoDO×üPDODUGDQEDKVHGLOGL ú]PLU7LFDUHW2GDV×%DüNDQ×(NUHP'(0ú57$û´ú]PLUWLFDUHWWHUHWLPGHYHWXUL]PGHUHNDEHWJFQH VDKLS\DüD...

Detaylı

Dergiyi Görüntüle

Dergiyi Görüntüle G]HQOHGLN%XYHVLOH\OH.*.%DüNDQ×Q×YHVWG]H\ \|QHWLFLOHULQL ú]PLU·GH Dù×UOD\DUDN EX DODQGD \DS×ODQ G]HQOHPHOHULLONDù×]GDQGLQOHGLNYH.*.\HWNLOLOHULQL \HOHULPL]OHELUDUD\DJHW...

Detaylı

Dergiyi Görüntüle

Dergiyi Görüntüle  7DULKLQGH ú]PLU <00 2GDV× h\HVL 1XUL 'RùVDù g=3$0ú5 YHIDW HWPLüWLU $LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL] \×O×QGDú]PLU.DUü×\DND·GDGRùGX\×O×QGD)VX...

Detaylı

Dergiyi Görüntüle

Dergiyi Görüntüle J|UHYOLOHULYHDUDüW×UPDJ|UHYOLOHULQLQGHEXOXQGXùX J|UüPHGH 7ùHQ ´2GD EQ\HVLQGH \DS×ODQ oDO×üPDODU× KH\HFDQ LOH \DN×QGDQ WDNLS HGL\RUXP ú]PLU Detaylı

Madde 2 - Atık Su Arıtma Ordu > Ana Sayfa

Madde 2 - Atık Su Arıtma Ordu > Ana Sayfa %X øQúDDW 6|]OHúPHVL .RúXOODUÕ KD]ÕUODQÕUNHQ JHQHO RODUDN X\JXODQDELOHFHN ELUoRN DOW-PDGGH ROPDVÕQD NDUúÕQ \DSÕODQ V|]OHúPH\H LOLúNLQ NRúXOODUÕ GLNNDWH DOPDN ]HUH PXWODND GH÷LúWLULOPHVL JHUHNHQ ...

Detaylı

40.Sayımız TEMMUZ-AĞUSTOS-EYLÜL

40.Sayımız TEMMUZ-AĞUSTOS-EYLÜL SRWDQVL\HOLQHXODüDQUHVWRUDQ×QVRUXPOXVX $\IHU $OSDVODQ 6DOLKOL·QLQ WDQ×W×P×QD $FLO&DIH 0HGLJYHQ +DVWDQHVL·QLQ \DQ×QGD GDKD ID]OD Dù×UO×N YHULOPHVL JHUHNWLùLQL $FLO &DIH·\L LüOHW...

Detaylı

LüDUHWLQLQ ELOJL LüOHP ELOLüLP YH

LüDUHWLQLQ ELOJL LüOHP ELOLüLP YH $\U×FD.XUXO(QVWLW%DüNDQ×YHLWLUD]LOHLOJLOLRODUDNDO×QP×üRODQNDUDUODUGD J|UHYOLEXOXQPD\DQLNLX]PDQ\HROPDN]HUHHQD]oNLüLGHQROXüXU(QVWLW %DüNDQ×D\Q×]DPDQGD.XUXO·XQGDED...

Detaylı