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Sorunları Dergisi, Yıl: 31, Sayı: 237, s.152. 3 Türk Dil Kurumu, KWWSZZZWGNJRYWU, Erişim Tarihi,22.08.2014. 4 Tamer Budak,´7UN9HUJL+XNXNXQGDøKEDUYHøKEDUøNUDPL\HVL´İstanbul üniversitesi İktisat fakültesi Maliye Araştırma Merkezi Konferansları İstanbul,2009. 54 úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû VD\×O× NDQXQ PHYFXW YHUJL ND\×S YH NDoDù×Q×Q YHUJL LGDUHVLQH KDEHU YHULOPHVL YH VRQXFXQGD NHVLQOHüHFHN YHUJL YH FH]DODUD X\JXODQDFDN EHOLUOL QLVSHWOHU LOH LKEDUF×\D LNUDPL\H YHULOPHVLQL |QJ|UPHNWHROXSNDQXQLOHYHUJLND\×SYHNDoDù×Q×Q |QOHQPHVLDPDoODQP×üW×U VD\×O× \DVD\D J|UH NDPX LGDUHVLQLQ GHQHWLPYHJ|]HWLPLQGHQNDo×U×ODQJL]OHQHQYHUJL\L GRùXUDQH\OHPYHLüOHPOHULKEDU×QNRQXVXQXWHüNLO HWPHNWHGLUVD\×O×.DQXQDJ|UHLKEDULNUDPL\HVL DO×QDELOPHVLLoLQED]×YHUJLPHQIDDWPDOYHKDNODU×Q LOJLOLPHUFLOHUHLKEDUHGLOPHVLJHUHNPHNWHGLU 0DGGH KNPQGH \DS×ODQ LKEDU ]HULQH LKEDULNUDPL\HVLQLQYHULOHELOPHVLLoLQLKEDU×QVUHNOL \NPOONJHUHNWLUHQYHUJLOHUOHLOJLOLROPDV×JHUHNWLùL EHOLUWLOPHNWHGLU 6UHNOL \NPOONOHU LVH YHUJL\L GRùXUDQ ROD\×Q 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