{"id":5243,"date":"2021-02-14T18:49:41","date_gmt":"2021-02-14T16:49:41","guid":{"rendered":"http:\/\/cekimetkisi.com\/zamananotlar\/?p=5243"},"modified":"2021-02-14T18:49:45","modified_gmt":"2021-02-14T16:49:45","slug":"12-eylul-ve-vergi-reformu","status":"publish","type":"post","link":"https:\/\/cekimetkisi.com.tr\/zamananotlar\/2021\/02\/14\/12-eylul-ve-vergi-reformu\/","title":{"rendered":"12 Eyl\u00fcl ve Vergi Reformu"},"content":{"rendered":"\n

1971 y\u0131l\u0131 Aral\u0131k ay\u0131nda g\u00f6reve ba\u015flam\u0131\u015ft\u0131m. 1980 y\u0131l\u0131na kadar vergi yasalar\u0131nda hemen hemen hi\u00e7 de\u011fi\u015fiklik ve reform yap\u0131lmam\u0131\u015ft\u0131. Asl\u0131nda bas\u0131nda ve ekonomik \u00e7evrelerde bu konu s\u0131k s\u0131k g\u00fcndeme geliyordu. Ancak kan\u0131mca politik nedenlerle vergi yasalar\u0131nda de\u011fi\u015fiklik g\u00fcndeme getirilmiyordu. Vergi yasalar\u0131ndaki maktu ve nispi hadler hi\u00e7 de\u011fi\u015fmedi\u011finden, enflasyon nedeniyle komik rakamlara gelmi\u015fti. 12 Eyl\u00fcl 1980 de askeri darbe olmu\u015f, birikmi\u015f sorunlar b\u00fcrokrasi taraf\u0131ndan Milli G\u00fcvenlik Konseyinin \u00f6n\u00fcne getirilmi\u015f ve \u00f6ncelikle ele al\u0131nacak konular aras\u0131nda yer alm\u0131\u015ft\u0131. 1981 y\u0131l\u0131na gelindi\u011finde Maliye Bakan\u0131 Kaya ERDEM vergi yasa tasar\u0131lar\u0131n\u0131n haz\u0131rlanmas\u0131 \u00e7al\u0131\u015fmalar\u0131n\u0131 tamamlam\u0131\u015f ve haz\u0131rl\u0131klar\u0131 Milli G\u00fcvenlik Konseyine g\u00f6ndermi\u015fti.<\/p>\n\n\n\n

            Milli G\u00fcvenlik Konseyi bu tasar\u0131lar\u0131 kendiside inceliyor ve eksikliklerin giderilmesini sa\u011flad\u0131ktan sonra onaylayarak kanunla\u015fmas\u0131n\u0131 sa\u011fl\u0131yordu. Konsey hemen hemen t\u00fcm vergi kanunlar\u0131nda de\u011fi\u015fiklik yap\u0131lmas\u0131n\u0131 sa\u011flad\u0131. Konsey kendi i\u00e7inde g\u00f6rev b\u00f6l\u00fcm\u00fc yapm\u0131\u015ft\u0131. Vergi yasalar\u0131 ile Org. Sedat CELASUN ilgileniyordu. T\u00fcrkiye B\u00fcy\u00fck Millet Meclisinde de B\u00fct\u00e7e Plan Komisyonu ba\u015fkan\u0131 olarak bu g\u00f6revi H\u00fcsn\u00fc K\u00dc\u00c7\u00dcKAHMET pa\u015fa yap\u0131yordu.<\/p>\n\n\n\n

            Askeri y\u00f6netim gelen tasar\u0131 ve teklifleri incelerken mali konularda kendisine yard\u0131mc\u0131 olacak uzman ki\u015filere ihtiya\u00e7 duyduklar\u0131 kesindi. Bu \u00e7er\u00e7evede Maliye Bakanl\u0131\u011f\u0131nda vergi yasalar\u0131 konusunda uzman (3) ki\u015fi istenmi\u015fti. Bakanl\u0131k \u00fc\u00e7 ki\u015fi i\u00e7erisine beni de dahil ederek g\u00f6revlendirmi\u015ftir.<\/p>\n\n\n\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Acaba Kenan EVREN an\u0131lar\u0131nda bu konuda bilgi var m\u0131 diye ara\u015ft\u0131rd\u0131m. G\u00fcvenlik Konseyinin 8 Aral\u0131k 1980 g\u00fcnl\u00fc toplant\u0131s\u0131nda vergi yasalar\u0131n\u0131n k\u0131sa s\u00fcrede g\u00f6r\u00fc\u015f\u00fcl\u00fcp kabul edilmesini anlat\u0131rken, \u00f6nemli yasalar\u0131 kabul etmeden \u00f6nce gelen tasar\u0131lar\u0131 uzmanlara incelettirdiklerini ve gerekli d\u00fczenlemeleri yapt\u0131ktan sonra kanunla\u015ft\u0131r\u0131yoruz \u015feklinde a\u00e7\u0131klamada bulunmu\u015ftur.*<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

            Bize verilen g\u00f6rev uyar\u0131nca Genel Kurmay Ba\u015fkanl\u0131\u011f\u0131nda bir odada \u00e7al\u0131\u015fmaya ba\u015flad\u0131k. Sedat CELASUN pa\u015fan\u0131n emrinde g\u00f6rev yapan M\u00fcmin SUNAY (herhalde korgeneraldi) bizim \u00e7al\u0131\u015fmalar\u0131m\u0131za nezaret ediyordu. Gelen vergi tasar\u0131lar\u0131 bizim \u00f6n\u00fcm\u00fcze geliyor ve bu tasar\u0131larda g\u00f6rd\u00fc\u011f\u00fcm\u00fcz aksakl\u0131klar ve yap\u0131lmas\u0131 gerekli g\u00f6r\u00fclen ilave hususlar\u0131n bildirilmesi isteniyordu. Garip bir durumdu. Kendi Bakanl\u0131\u011f\u0131m\u0131z\u0131n haz\u0131rlad\u0131\u011f\u0131 tasar\u0131lar\u0131 inceliyoruz. Zaman zaman ele\u015ftiriyorduk. \u00c7al\u0131\u015fmalar\u0131m\u0131zdan \u00e7ok memnun olduklar\u0131n\u0131 anl\u0131yorduk. \u0130ki defa Sedat pa\u015fa bizleri makam\u0131nda a\u011f\u0131rlad\u0131. Hatta bir defas\u0131nda sahip oldu\u011fu gayrimenkul\u00fcn kira gelirleri nedeniyle Gelir Vergisi Beyannamesi verece\u011fini, haz\u0131rlad\u0131\u011f\u0131 beyannameyi incelememizi istedi. Bu konuda \u00e7ok hassas oldu\u011funu hissetmi\u015ftik. Beyannamede g\u00fczel haz\u0131rlanm\u0131\u015ft\u0131. Kan\u0131mca beyanname bizden \u00f6nce bilen bir ki\u015fi taraf\u0131ndan d\u00fczenlenmi\u015fti.<\/p>\n\n\n\n

            Vergi yasalar\u0131 kanunla\u015ft\u0131k\u00e7a bizim \u00f6nerilerimizin yer al\u0131p almad\u0131\u011f\u0131na merakla bak\u0131yorduk. G\u00f6rd\u00fc\u011f\u00fcm\u00fcz \u015fu idi; De\u011fi\u015fiklik \u00f6nerilerimizin b\u00fcy\u00fck \u00f6l\u00e7\u00fcde benimsendi\u011fini g\u00f6r\u00fcyorduk, bu husus bizi motive ediyordu. G\u00f6revimizden ba\u015fka bir \u015fey d\u00fc\u015f\u00fcnm\u00fcyorduk. Vergi yasalar\u0131n\u0131n de\u011fi\u015fmesi kamuoyunda memnuniyetle kar\u015f\u0131lan\u0131yordu. Bizlerde vergici olarak benimsiyorduk. Azda olsa bizimde katk\u0131lar\u0131m\u0131z oluyordu. Bu yasalar ekonomik olarak gerekli g\u00f6r\u00fcl\u00fcyordu. Ancak topluma maddi y\u00fck getirdi\u011fi de bir ger\u00e7ekti.<\/p>\n\n\n\n

            1980 Aral\u0131k ay\u0131ndan 1981 Mart ay\u0131 ortalar\u0131na kadar vergi yasalar\u0131nda yap\u0131lan t\u00fcm de\u011fi\u015fiklikler kanunla\u015ft\u0131. Bizim Genel Kurmay\u2019daki ge\u00e7ici g\u00f6revimizde bu \u015fekilde sonlanm\u0131\u015f oldu. Sosyal yasalar h\u0131zla ele al\u0131n\u0131yor, fakat uygulamalar siyasi deneyimleri olmayan s\u0131k\u0131y\u00f6netim komutanlar\u0131n\u0131n keyfi uygulamalar\u0131 nedeniyle her zaman ba\u015far\u0131l\u0131 olmuyordu. Yap\u0131lan haks\u0131z ve keyfi uygulamalar, bas\u0131na uygulanan bask\u0131lar, tutuklamalar, cezaevi uygulamalar\u0131 daha sonraki tarihlerde g\u00fcn y\u00fcz\u00fcne \u00e7\u0131k\u0131yordu. Neyse amac\u0131m bunlar\u0131 anlatma de\u011fil, b\u00fcrokraside ya\u015fad\u0131\u011f\u0131m bir deneydi. \u015eunu da belirteyim ki askeri y\u00f6netim uygulamalar\u0131ndan Maliye Bakanl\u0131\u011f\u0131 en az etkilenen kurulu\u015flardan biridir.<\/p>\n\n\n\n

            Vergi yasalar\u0131nda \u00f6nemli de\u011fi\u015fiklikler oldu, yasalar\u0131n uygulamas\u0131n\u0131 a\u00e7\u0131klayan tebli\u011flerin \u00e7o\u011fu haz\u0131r de\u011fildi. \u00d6zellikle Vergi Usul Kanunu yeni bir belge d\u00fczeni getirmi\u015fti. Belgelerin \u015fekli belli de\u011fildi. Biz ise Konseydeki \u00e7al\u0131\u015fmalar\u0131m\u0131zdan dolay\u0131 her de\u011fi\u015fikli\u011fe gerek\u00e7eleri ile birlikte ayr\u0131nt\u0131lar\u0131 ile biliyorduk. \u00d6zellikle uygulay\u0131c\u0131lar s\u00fcrekli bizlere gelip soru soruyorlard\u0131. Bizde canla ba\u015fla yard\u0131mc\u0131 oluyorduk. Ama t\u00fcm toplum i\u00e7in gerekli bir \u015feyler yapmak gerekiyordu. Bu mant\u0131kla kendimiz bir \u00e7al\u0131\u015fma yapmaya ba\u015flad\u0131k. Sonra bu \u00e7al\u0131\u015fmam\u0131z\u0131 kitapla\u015ft\u0131rd\u0131k. \u201cT\u00fcccar ve Serbest Meslek Erbab\u0131n\u0131n Vergi Rehberi\u201d<\/em> isimli ilk kitab\u0131m\u0131z\u0131 yay\u0131nlad\u0131k. Bizim yay\u0131nc\u0131l\u0131k ile ilgili hi\u00e7bir bilgimiz yoktu. Tahminlerimizin \u00fczerinde talep geldi. Bir y\u0131l i\u00e7inde \u00fc\u00e7 bask\u0131 yapt\u0131, yakla\u015f\u0131k 10.000 adet kitap sat\u0131ld\u0131. Bu o tarihe kadar en \u00e7ok sat\u0131\u015f yapan mali kitap olmu\u015ftu.**<\/p>\n\n\n\n

Esen kal\u0131n\u0131z.<\/p>\n\n\n\n

                                                                                                                        Ali \u0130Y\u0130B\u0130L<\/strong><\/p>\n\n\n\n

*Kenan EVREN\u2019in An\u0131lar\u0131, Milliyet yay\u0131nlar\u0131 1991 Bask\u0131, Cilt 2, s.161<\/p>\n\n\n\n

** Zamana Notlar, Ali \u0130Y\u0130B\u0130L yaz\u0131lar\u0131 \u201cBir Kitap Hikayesi\u201d.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

1971 y\u0131l\u0131 Aral\u0131k ay\u0131nda g\u00f6reve ba\u015flam\u0131\u015ft\u0131m. 1980 y\u0131l\u0131na kadar vergi yasalar\u0131nda hemen hemen hi\u00e7 de\u011fi\u015fiklik ve reform yap\u0131lmam\u0131\u015ft\u0131. Asl\u0131nda bas\u0131nda ve ekonomik \u00e7evrelerde bu konu s\u0131k s\u0131k g\u00fcndeme geliyordu. Ancak Continue reading<\/a><\/p>\n","protected":false},"author":7,"featured_media":5245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[199],"tags":[569,469,598,570],"class_list":["post-5243","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ani-2","tag-12-eylul","tag-ali-iyibil","tag-kenan-evren","tag-meslekianilar"],"jetpack_publicize_connections":[],"yoast_head":"\n12 Eyl\u00fcl ve Vergi Reformu - Zamana Notlar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cekimetkisi.com.tr\/zamananotlar\/2021\/02\/14\/12-eylul-ve-vergi-reformu\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"12 Eyl\u00fcl ve Vergi Reformu - Zamana Notlar\" \/>\n<meta property=\"og:description\" content=\"1971 y\u0131l\u0131 Aral\u0131k ay\u0131nda g\u00f6reve ba\u015flam\u0131\u015ft\u0131m. 1980 y\u0131l\u0131na kadar vergi yasalar\u0131nda hemen hemen hi\u00e7 de\u011fi\u015fiklik ve reform yap\u0131lmam\u0131\u015ft\u0131. 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Asl\u0131nda bas\u0131nda ve ekonomik \u00e7evrelerde bu konu s\u0131k s\u0131k g\u00fcndeme geliyordu. 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