Dergiyi Görüntüle
Transkript
İç i n d e k i l e r
0dL××üâZLÙ×àñ°
×;Lëûj×°à
$;;.jà°{Õ{¦°
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû×vÍÐ×Lnû¥L×
G¬¥vÙ ×*âÍââ×LýL¥û
úÐ L×$ü$*
G¬¥vÙ ×*âÍââ
LýL¥j×úÐ L×$ü$*
LýL¥×GLÍnû dûÐûj×üLn×=ú.
0nL×;vÍvÙvÍj××*#Dú
;Lë L¥×j×=âÍL¥×4J=B:*
Bëvj×#LÐL¥×Jv×;BJ.
Gv¥v×GLëû¥×;©Íâ âÐâj×
ï×:;×Ö×vïXï Íë ©½©Í½ÙÍ
GLïû×úývÍ×;©Íâ âÐâj×
dv×:;×Ö×vdvXï Íë ©½©Í½ÙÍ
GLëû¥×*© Ðë©¥â
8Í©½×ͽ×-âÐÙLL×4J=ü+:
LùL¥× vÙ×".:
Ív×?+?=
#LënLÍ×"4**
#ånLèvÍn×?:?
#åÐvë¥×*:
-v vÙ×Gü:
-½Jv×**.
4ï¥âÍ×G$+$:$;L×G:-
2
Kapak Konusu
Ĉ]PLU·LQHQKDUHNHWOLELQDV×3DVDSRUWĈVNHOHVL
3
%DċNDQ·×Q0HVDM×
dDO×ċPDODU×P×]DVRQVUDWGHYDP
4
2GDP×]GDQ+DEHUOHU
19
5|SRUWDMODU×P×]
31
h\HOHULPL]GHQ+DEHUOHU
32
9HIDWYH%DċVDĊO×Ċ×
33
0DNDOHOHU
34
.UHVHOGHQ%|OJHVHOH
%WoH+D]LþQH(NRQRPLþ'HQJHVLþ7UNLþ\H
<DQV×PDODU×
3URI'UĈVPDLO$.7h5.
<00'(8(PHNOLgĊUh\HVL
6'hĈĈ%)(VNL'HNDQ×
36
'DU0NHOOHI.XUXPODUFD7UNLþ\H·GH(OGH
(GLþOHQ6HUEHVW0HVOHN.D]DQoODU×Q×Q
9HUJLOHQGLULOPHVLQGHg]HOOLN$U](GHQ
+XVXVODU,,
=EH\LþU%DNPD](QGHU3RODW
45
7UNL\H·GH6XLVWLPDO9DNDODU×Q×Q.XUXPVDOODċPD
6UHFLQH(WNLOHUL
6H]HU%R]NXċ.DK\DRĊOX
49
+DNHPOL0DNDOHOHU
úvÙý nÍvÐj×üvÙ×!vÙZvë×Ln½×#åÍÍëvÙ×úý×
-vÍvï×.©½
Û×*LÙj×Õ××××Û
à°ñ×8LÐL¸©ÍÙÖúJ-ú:
=vv©¥j׺ñàÛà»×àà×àצà
××××××××××××× ºñàÛà»×àà×ÕÛ×ÕÕ׺8F»
!LÐ×j×××× ºñàÛà»×ÕÛ×
Õצ{×
8©ÐÙLj×¥©Xï Íë ©½©Í½ÙÍ
EvZj×ééé½ï Íë ©½©Í½ÙÍ
50
<ROVX]OXNOD8OXVODUDUDV×0FDGHOHYH
$]HUED\FDQ·GD<ROVX]OXN.DUċ×W×8\JXODPDODU,
'U/H\OD$NJQ
GLëû¥×=åÍåj
â×vÍ×úï Í×Gv ¥×-åýLèÍvÍ×0nLÐûÊ¥û¥×LïûÍLnûùû×åëvvÍ¥v×
¬ïv×à×Lëû×ëLëû¥ûnûͽ×
GLëû¥×fvÍÐ¥nv×ëvÍ×LL¥×¬ÍåývÍ×ëLïLÍLÍû¥L×LÙÙͽ×
vÍ ïnv×ëLëû¥L¥L¥×ëLïûLÍ×Lë¥L׬ÐÙvÍ v×ÐâÍvÙëv×
âL¥ûLZͽ
â×vÍ×úï Í×G--0×åëvvÍ¥v×ådÍvÙÐïשLÍL×nLùûÙû LÙLnûͽ×
65
GLëû¥×#Lv ×*âÍââ
8Í©½×ͽ×n¥L¥×"åvÍ L¥×
8Í©½×Í½× vÙ×;vL×;vv×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×ÙL×;vï¥×Ö×úï Íש¥© ×B¥èvÍÐÙvÐ
8Í©½×ͽ×ëÙLf×vÍ×Ö×;LLÍëL×B¥èvÍÐÙvÐ
8Í©½×ͽ×vÍ¥L×=L¥vÍ×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×!vèï×vèÍ ×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×úZÍL ×ÙÙL×dLÍ×Ö×úï Í×*LÙ¸fvvZ×B¥èvÍÐÙvÐ
8Í©½×ͽ×úZÍL ×Í©×Ö×ë©¥×*©dLÙv¸v×B¥èvÍÐÙvÐ
8Í©½×ͽ×úÐ L×ÙåÍ×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×*N ×=åùv¥×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×*vÍL vÙÙ¥×=vïdL¥×Ö×úï Í×*LÙ¸fvvZ×B¥èvÍÐÙvÐ
8Í©½×ͽ×-v vÙ×=©Ðâ¥vÍ×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×-âL vÙ×ný×Ö×"vnï×B¥èvÍÐÙvÐ
8Í©½×ͽ×-âÐÙLL×4ïLÙvývÍ×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×-åZvddv×L¥â×âÍâL¥×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×.Ld×Í©×-âÙvÍ
8Í©½×ͽ×.vÍÐ×=v×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×4 vÍ×LëZLÍÐ×=v×Ö×GLýLÍ×B¥èvÍÐÙvÐ
8Í©½×ͽ×;v ÍL×4¥då×Ö×vL×LëLÍ×B¥èvÍÐÙvÐ
8Í©½×ͽ×;åvë L¥×Gåfå×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×=åÍvÍ×;âÐ âý×Ö×v×B¥èvÍÐÙvÐ
8Í©½×ͽ×?Ùâ×?Ùââ×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×Jvë¥v¸×ÍûL¥×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×;vnL×ënû¥×Ö×"Lï×B¥èvÍÐÙvÐ
GÍn½×©f½×ͽ׽GLÐv ¥×Gvù¥Z©ë×Öשâï×ëå×B¥èvÍÐÙvÐ
57
gUQHN0XNWH]DODU
gUQHN<DUJ×.DUDUODU×
"ÍL××=LÐLÍû j×8û¥LÍ×;LL
LÐû ×GvÍj×#B::úG=×-=;$
ñ°×;*½×.©j×Õ×*j×°×=â¥L×-L½×L nZ×Ö×úJ-ú:
=vj׺ñ½àÛà»×Û
×Õ¦×Õ¦×8Zê×c!LÐj׺ñ½àÛà»×Õà×Û°×Õà
BLÐû ×=LÍj×àÔ×-LÍÙ×àñ°
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
1
» Kapak Konusu «
İzmir’in en hareketli binası,
Pasaport İskelesi...
VUH NDONPDG× ELU VUH HQND] KDOLQGH NDOG× ú]PLU
/LPDQ×·Q×Q EDüOD\×S ELWLPLQH NDGDU V|] NRQXVX
NXUXPU×KW×P\DGD%LULQFL.RUGRQYDUO×ù×Q×VUGUG
<XUWG×ü×QGDQGHQL]\ROX\ODJLULüOHULQüXDQNLOLPDQ
RODQ$OVDQFDN/LPDQ×·QDDO×QPDV×\OD|QHPLQL\LWLUGL
\×O×QGD *PUNOHU 0XKDID]D *HQHO
.RPXWDQO×ù× RODUDN NXOODQ×ODUDN ELQD \×O×QGD
ODY HGLOHUHN \HULQH *PUN 0XKDID]D 0GUOù
NXUXOGX\×O×QGDLVH*PUNOHU0XKDID]D%Dü
0GUOùRODUDNGHùLüLNOLNJ|UOG
·GH EDüOD\DQ ú]PLU /LPDQ× LQüDDW×Q×Q
&XPKXUL\HWLQNXUXOGXùXLONG|QHPOHUGH.DQWDU
ELU E|OPQ ROXüWXUDQ 3DVDSRUW U×KW×P× ·GD
3ROLV.DUDNROXüXDQNL0LPDU.HPDOHWWLQ&DGGHVLLOH
)UDQV×] *XLIIUD\ üLUNHWL WDUDI×QGDQ YH úQJLOL]
*D]L%XOYDU×DUDV×QGDNLELUPDKDOOHGHEXOXQX\RUGX
PKHQGLVOHULQ SURMHOHULQH J|UH ELWLULOPLüWL ·GH
.DQWDU3ROLV.DUDNROX·QXQEXOXQGXùX\HULQVDKLEL
NXUXODQú]PLU.|UIH]L2VPDQO×YDSXUODU×+DPLGL\\H
ELQDQ×QERüDOW×OPDV×LOHLOJLOLPDKNHPH\HPUDFDDW
$QRQLP ûLUNHWL .DUü×\DND $OD\EH\ 2VPDQ]DGH
HGHUHN YH \×O×QGD GDYD\× ND]DQG× 7XUDQ%D\UDNO×3DVDSRUW.RQDN.DUDWDü6DOKDQH
\×O×QGD NDUDNRO ERüDOW×OG× P×QW×NDV× GD DQDIDUWDODU
YH*|]WHSHYDSXULVNHOHOHULDUDV×QGDVHNL]JHPLOLN
NDUDNROXQD GHYUHGLOGL \×O×QGD NDQWDU SROLV
ÀOR LOH KL]PHW YHUL\RUGX *QP]GHNL 3DVDSRUW
NDUDNROX üX DQNL SDVDSRUW LVNHOHVLQLQ ELUOHüWLùL
úVNHOHVLLVH|UQHNOHULQH&XPKXUL\HW·LQLON\×OODU×QGD
QRNWDGD %LULQFL .RUGRQ ]HULQGH WDULKL ELQDQ×Q
UDVWODG×ù×P×] 2VPDQO× YH 6HOoXN PLPDUO×ù×QGDQ
EXOXQGXùX *PUNOHU 0XKDID]D %Dü 0GUOù
HVLQOHQHQ0LOOL0LPDULVWLOLQGHGLU
ELQDV×Q×QDOWNDW×QGDNLD\U×\HUHWDü×QG×
<DS×P×QD \×O×QGD JLULüLOHQ YH \×O×QGD WDPDPODQDQ U×KW×P YH PHQGLUHùH \DQDüDQ
1RW %LOJLOHU <HQLJQ JD]HWHVL YH .RQDN %HOHGL\HVL·QLQ UHVPL
ZHEVLWHVLQGHQDO×QP×üW×U
JHPLOHUJPUNDWO×WUDPYD\ODUV|]NRQXVXFDGGH\L
LQDQ×OPD]|OoGHKDUHNHWOLN×O×\RUGX*QER\XQFD
U×KW×PD \×ù×ODQ oXYDOODU VDQG×NODU DUDV×QGD úWDO\DQ
\DS×P× WHN NDWO× DUDEDODU NHUYDQODU JHOLS JLWPHNWH
JPUN \DQ×QGDNL GHSRODUD \N ERüDOW×UG× <XQDQ
LüJDOL G|QHPLQGH üLPGLNL .DQWDU .DUDNROX·QXQ
EXOXQGXùXELQDODU/LPDQúGDUHVL%DüNDQO×ù×RODUDN
NXOODQ×O×\RUGX
\×O×Q×Q (\OO·QGH NHQWWH EDüOD\DQ
\DQJ×Q \D\×ODUDN %LULQFL .RUGRQ ]HULQGHNL
U]JkU×QGD HWNLVL LOH WP ELQDODUD \D\×OG× <DQJ×Q
LOH HVNL SDVDSRUW ELQDV× \DQG× \DS× RUWDGDQ X]XQ
à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°8WëaWd½ZWd¯
Çalışmalarımıza son sürat devam!
FUUJL%FSHJNJ[FLBUUüLMBSüEFúFSJmJOUFþFLLSFEFSJN
,&7CFOJNEFZFTJPMNBLUBOHVSVSEVZEVúVNCJS
TJWJM UPQMVN LVSVMVþVEVS WF zODFMJLMJ PMBSBL &úJUJN
'BLMUFMFSJµOEF WF "OBEPMV eúSFUNFO -JTFTJµOEF
zúSFOJNMFSJOJ TSESFO WF EFTUFúF HFSFLTJOJN
EVZBO Lü[ zúSFODJMFSJOF CVST TBúMBNBLUBEüS
:BQüMBCJMFDFLFOLmLZBSEüNMBSüOCJMFmPLzOFNMJ
TPOVmMBS WFSFCJMFDFúJOEFO IBSFLFU JMF IFS USM
EFTUFúF BmüL PMEVLMBSüOü CFMJSUNJþMFSEJS fMLFNJ[J
HFMFDFúFUBþüZBDBLmPDVLMBSüNü[üOFúJUJNJOFTJ[MFSJO
EFLBULüTüOüOPMNBTüOüDBOJHzOMEFOBS[VFEFSJ[
'HùHUOL0HVOHNWDüODU×P
:FOJZüMHFMEJHFMFDFLEFSLFOµFIü[MüCJS
þFLJMEFCBþMBEüL"ZOüIü[MBCJ[MFSEFmBMüþNBMBSüNü[B
ZzO WFSFSFL FULJOMJLMFSJNJ[F TPO TSBU EFWBN
FUNFLUFZJ[ #V ZB[üNEB BNBDüN zODFMJLMF
ZBQUüúüNü[ mBMüþNBMBSEBO CBITFUNFLUJ "ODBL
MLFNJ[EFZBþBOBOLPSLVOmHOEFNFEFúJONFEFO
Tz[MFSJNF CBþMBZBNBEüN )FQJNJ[JO CJMEJúJ HJCJ
²e[HFDBO "TMBO³ DJOBZFUJ UN ZVSEVNV[V þJEEFUJ
JMF TBSTUü eODFMJLMF LFOEJTJOF "MMBIµUBO SBINFU
BJMFTJOFTFWFOMFSJOFCBþTBúMüúüWFTBCüSEJMJZPSVN
:BþBOBO HFMJþNFMFSJ ZBLüOEBO UBLJQ FEFO m Lü[
CBCBTüPMBSBLHFMFDFúFVNVUJMFCBLNBLJTUJZPSVN
.VTUBGB ,FNBM "UBUSL ²#J[JN UPQMVNVNV[VO
CBþBSü HzTUFSFNFNFTJOJO TFCFCJ LBEüOMBSüNü[B
LBSþüHzTUFSEJúJNJ[JINBMWFLVTVSEBOEPúNBLUBEüS
³EJZF CFMJSUNJþUJS /F ZB[üL LJ [FSJOEFO ZüM HFmNFTJOF SBúNFO CJ[ IBMB BZOü OPLUBEBZü[
,BEüOB ZBQüMBO IFS USM þJEEFUJ LüOüZPS CBþLB
e[HFDBOµMBSüNü[üODBOüOüOZBONBNBTüOüEJMJZPSVN
%FSHJNJ[JO CV TBZüTüOEB 3zQPSUBKMBS
CzMNN[EF EFúFSMJ fZFNJ[ 4FWHJMJ fTUBEüNü[
1SPG %S ,iNJM 5fù&/µJ WF ,VSþVO ,BMFN &úJUJN
7BLGü#BþLBOü4BZüO.VSBU&TBU;"#*5b*µZüLPOVL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
'HùHUOL&DPLDP×]
ýVCBU bBSþBNCB HO û[NJS :..
0EBTüPMBSBL7FSHJ#BþNGFUUJþJ%S)TFZJO*ý*,µüO
LPOVþNBDü PMBSBL LBUüMEüúü ²7FSHJ "OMBþNBMBSü
WF 6ZHVMBNBTü³ TFNJOFSJOJ û[NJS 5JDBSFU 0EBTü
.FDMJT 4BMPOVµOEB E[FOMFEJL 7FSHJ #BþNGFUUJþJ
%S )TFZJO *ý*,µB TFNJOFSJNJ[F LBULüMBSüOEBO
EPMBZü TJ[MFSJO IV[VSVOEB UFLSBS UFþFLLS FUNFL
JTUFSJN eON[EFLJ [BNBO EJMJNJ JmFSJTJOEF GBSLMü
TFNJOFSMFSJNJ[ JMF UFLSBS CJSBSBZB HFMJZPS PMBDBúü[
#VLPOVEBmBMüþNBMBSüNü[EFWBNFUNFLUFEJS
6D\J×GHùHUhVWDGODU×P
ýVCBU BZüOüO BZSü CJS zOFNJ EF 7FSHJ
)BGUBTüµOüO LVUMBONBTüEüS #V ZüM ýVCBU
.BSU UBSJIMFSJ BSBTüOEB LVUMBOBO ²7FSHJ )BGUBTü³
FULJOMJLMFSJZPúVOCJSþFLJMEFHFSmFLMFþUJ)FQJNJ[JO
EF CJMEJúJ HJCJ WFSHJ IBGUBTüOüO BNBDü UPQMVNTBM
SFGBIüO BSUüSüMNBTü BNBDüZMB BEBMFU UBSBGTü[MüL WF
WFSJNMJMJL JMLFMFSJ EPúSVMUVTVOEB WFSHJOJO zOFNJOJO
UN LFTJNMFSF CFOJNTFUJMNFTJEJS #V BOMBNEB
û[NJS7FSHJ%BJSFTJ#BþLBOMüúümPLZzOMmBMüþNBMBS
ZSUNFLUFEJS û[NJS 7FSHJ %BJSFTJ #BþLBOü 4BZüO
3üGBU&/(û/µJCBþBSüMümBMüþNBMBSüOEBOEPMBZüUFCSJL
FEJZPSVN
4BZHüMBSüNMB
úVPDLO,û,.
û[NJS:..0#BþLBOü
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
Û
Paralar neden İsviçre’ye gönderiliyor?
ýVCBUbBSþBNCBHOû[NJS:..
0EBTüUBSBGüOEBOE[FOMFOFO²7FSHJ"OMBþNBMBSü
WF 6ZHVMBNBTü³ TFNJOFSJ û[NJS 5JDBSFU 0EBTü
.FDMJT4BMPOVµOEBZBQüMEü
9HUJL %DüPIHWWLüL 'U +VH\LQ ,ü×N·×Q
NRQXüPDF× ROGXùX VHPLQHUH KHP <HPLQOL 0DOL
0üDYLUOHUKHPGHYHUJLPIHWWLüOHULNDW×OG×ú]PLU
<002GDV×%DüNDQ×úVPDLO,ü×NDo×O×üNRQXüPDV×QGD
´9HUJLDQODüPDODU×YHX\JXODPDV×NRQXVXDVO×QGD
KHP EL]LP KHP GH XOXVODUDUDV× NDPXR\XQXQ
JQGHPLQGH RODQ ELU NRQX 8OXVODUDUDV×
DQODüPDODUGD ED]× ELOJLOHULQ Do×NODQPDV× |]HOOLNOH
JL]OL EHOJHOHULQ Do×NODQPDV× JQGHPGH YH GQ\D
NDPXR\X EXJQ EX NRQX\X WDUW×ü×\RU 'ROD\×V×\OD
EX PHUNH]GH ]DPDQ LoLQGH JHOLüPHOHU EL]GH GH
\DQV×\DFDN ûHIIDÁ×N VD\GDPO×N X\JXODPDV×Q×Q
\D\J×QODüPDV× LOHUOH\HQ JQOHUGH EL]LPGH
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
JQGHPLPL]GH RODFDN 7P EX NRQXODUD Do×NO×N
JHWLULOPHVL LoLQ EXJQ EXUDGD KHP XOXVODUDUDV×
NRQXODUGD oDO×üPDODU× RODQ KHP 'RNWRUDV×Q× EX
DODQGD\DSP×ü6D\×Q'U+VH\LQ,ü×N·×NRQXNHWWLN
.HQGLVLQHWHüHNNUELUERUoELOLULPµGL\HEHOLUWWL
'U+VH\LQ,ü×N´.RQXPX]JHOLUYHND]DQoODU
]HULQH DO×QDQ YHUJLOHU LoLQ YHUJL DQODüPDODU× YH
X\JXODPDV× $VO×QGD LOJLQo ELU WHVDGI ROGX GDKD
LNL JQ |QFH NDPXR\XQGD úVYLoUH·GH ELU EDQND YH
EDQND\DEDùO×RODUDNWPGQ\DGDKHVDSODULOHLOJLOL
JHOLüPHOHU\DüDQG×%XGDKDGDJHOLüHFHN
(NRQRPLNNUL]LQRUWD\Do×NPDV×LOHVDù×P×]GD
VROXPX]GDSDUDYDUP×GHQLOGL%DQNDF×O×NWDULKLQGH
V×UODU×Q RUWDGDQ NDONPDV× LOH ELOJLOHU SD\ODü×OPD\D
EDüODG× (VNLGHQ YHULOPH\HQ EDQND ELOJLOHUL DUW×N
YHULOPHN ]RUXQGD +HU WDUDIWD ELOJL V×]G×U×OPDV×
PHYFXW 'ROD\×V×\OD EX GXUXP NLüLOHUL YHUJL
FHQQHWOHULQH\|QOHQGLUHFHNWLU
9HUJL $QODüPDV× XOXVODUDUDV× KXNXNXQ
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°EZWcépZWd>WX[hb[h¯
DQODüPD \HWNLVL WDQ×G×ù× NLüLOHULQ NHQGL DUDODU×QGD
YHUJLOHQGLUPH
\HWNLOHULQL
SD\ODüPDN
oLIWH
YHUJLOHQGLUPH\L|QOHPHNXOXVODUDUDV×DODQGDNLYHUJL
NDoDNo×O×ù× LOH PFDGHOH HWPHN YHUJL WDKVLODW×QGD
\DUG×PODüPD\× VDùODPDN YH EHQ]HUL YHUJLVHO
DPDoODU×JHUoHNOHüWLUPHNDPDF×\OD\DSW×NODU×\D]×O×
KXNXNVDOLüOHPGLU
*HOHFHùHLOLüNLQEHNOHQWLOHULPL]LVHGDKDoRN
ELOJL GHùLüLPL |]HOOLNOH EDQNDODU ROPDN ]HUH PDOL
VHNW|UGHNL ELOJLOHULQ GDKD oRN SD\ODü×OPDV× YHUJL
FHQQHWOHULQLQGDKDoRN]HULQHJLGLOPHVLXOXVODUDUDV×
NXUXOXüODU×Q ONHOHULQ Lo KXNXNODU×QD J|]OHPOHPHVL
YHLQFHOHPHVLRUWDNYHUJLLQFHOHPHOHULHPVDOOHULQH
X\JXQOXN úONHVLQLQ WLFDUL ND]DQF×Q EHOLUOHQPHVLQGH
GDKDoRNNXOODQ×OPDV×NDUü×O×NO×DQODüPDXVXOQQ
GDKDoRNNXOODQ×OPD\DEDüODQPDV×G×UµGHGL
6HPLQHUVRQXQGDú]PLU<002%DüNDQ×úVPDLO
,ü×N +VH\LQ ,ü×N·D VHPLQHULPL]H NDWW×ù× GHùHU LoLQ
WHüHNNUHGHUHNSODNHWLQLWDNGLPHWWL
Üyelerimiz ile Aydın’da buluştuk
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×%DüNDQ×
úVPDLO ,ü×N ú]PLU <002 6HNUHWHUL$OL .DKYHFL YH
ú]PLU<002GDV×6D\PDQ×7XUDQg]WUN$\G×Q·GD
EXOXQDQ<HPLQOL0DOL0üDYLUOHULOHûXEDW
WDULKLQGHEXOXüWX
0HVOHNL NRQXODUGD J|Uü DO×üYHULüLQGH
EXOXQXODUDN
J]HO
VRKEHWOHULQ
\DüDQG×ù×
J|UüPHGHELUOLNYHEHUDEHUOLùLQ|QHPLYXUJXODQG×
ú]PLU <00 2GDV× %DüNDQ× úVPDLO ,ü×N
´ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× RODUDN
WP \HOHULPL]H HüLW GHUHFH GH \DN×Q ROPD\×
KHGHÁL\RUX] ú]PLU G×ü×QGD \DüD\DQ \HOHULPL]H
XODüPDN YDUVD VRUXQODU×Q× |QHULOHULQL NHQGL
EXOXQGXNODU× RUWDPGD GLQOHPHN EL]OHU LoLQ
|QHPOLGLU 'ROD\×V×\OD .DV×P D\×QGD \DS×ODQ
'HQL]OLEXOXüPDP×]×QDUG×QGDQEXJQ$\G×Q·GD\×]
6×NO×NOD G]HQOHGLùLPL] E|OJH WRSODQW×ODU× KHP
EHUDEHUOLùL JoOHQGLUL\RU KHP GH PHVOHùLPL]H YH
PHVOHN |UJWP]H FLGGL NDWN×ODU VDùO×\RUµ GL\H
EHOLUWWL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
Dokuz Eylül Üniversitesi Maliye Bölüm Başkanı Prof. Dr.
Kâmil TÜĞEN’i ziyaret ettik
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×%DüNDQ×
úVPDLO ,ü×N YH ú]PLU <002 %DüNDQ <DUG×PF×V×
ûDGLdHWLQ'RNX](\OOhQLYHUVLWHVL0DOL\H%|OP
%DüNDQ× 3URI 'U .kPLO 7ùHQ·L ûXEDW WDULKLQGHPDNDP×QGD]L\DUHWHWWL
ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV×·Q×Q
D\Q× ]DPDQGD \HVL RODQ 3URI 'U .kPLO 7ùHQ
]L\DUHWWHQGX\GXùXPHPQXQL\HWLGLOHJHWLUGL
(\OO hQLYHUVLWHVL 0DOL\H %|OP |ùUHWLP
J|UHYOLOHULYHDUDüW×UPDJ|UHYOLOHULQLQGHEXOXQGXùX
J|UüPHGH 7ùHQ ´2GD EQ\HVLQGH \DS×ODQ
oDO×üPDODU× KH\HFDQ LOH \DN×QGDQ WDNLS HGL\RUXP
ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× JHUoHNWHQ
HOLW ELU NXUXP %X 2GD·Q×Q ELU \HVL ROGXùXP LoLQ
PXWOX\XP 'HùHUOL hVWDGODU N×VD ]DPDQGD oRN
Õ
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
J]HO LüOHU EDüDUG×Q×] 6L]L YH \|QHWLPL \DS×ODQ
oDO×üPDODUGDQGROD\×WHEULNHGHULP%DüDU×ODU×Q×]×Q
GHYDP×Q×GLOHULPµGL\HEHOLUWWL
7ùHQ D\U×FD úVPDLO ,ü×N YH ûDGL dHWLQ·H
´'RNX] (\OO hQLYHUVLWHVL úNWLVDGL YH úGDUL %LOLPOHU
)DNOWHVL 0DOL\H %|OP 3UI 'U )HY]L 'HYULP·H
$UPDùDQµDGO×NLWDE×WDNGLPHWWL
ú]PLU<HPLQOL 0DOL 0üDYLUOHU 2GDV× %DüNDQ×
úVPDLO,ü×Nµ%HQLPLoLQ'RNX](\OOhQLYHUVLWHVL·QLQ
D\U× ELU |QHPL YDU oQN EHQGH \NVHN OLVDQV×P×
EXUDGD\DSW×PdRNGHùHUOLKRFDODU×P×]GDQGHUVOHU
DOG×N%XJQEXUDGDROPDN|]HOOLNOHGHùHUOL\HPL]
YH VHYJLOL KRFDP×] 3URI 'U .kPLO 7ùHQ·L ]L\DUHW
HWPHNEHQLPLoLQGHD\U×ELUPXWOXOXNµGL\HEHOLUWWL
*|UüPHGHJHQHODQODPGD7UNL\HJQGHPL
YHHNRQRPLVLKDNN×QGDNRQXüXOGX
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°EZWcépZWd>WX[hb[h¯
İzmir’ in Kurtuluşu Sağlık Turizminde
(JH 6DùO×N 7XUL]PL 'HUQHùL %DüNDQ 9HNLOL
FHUUDKL\H
NDGDU
LOHUL
9H\VL.XEEDú]PLUYH(JH%|OJHVLQGHJHUoHNOHüHQ
WHNQRORML YH W×EEL NQRZ
VDùO×N WXUL]PL KL]PHWL DQDOL]L \DSW× 9H\VL .XEED
KRZ X\JXODPDODU× LoLQ GH
hONHPL]H VDùO×N WXUL]PL LoLQ JHOHQ KDVWD VD\×V×Q×Q
'Q\DQ×Q KHU \HULQGHQ
·LJHoWLùLQLEXQXQ\DQVHNW|UOHUOHEHUDEHU
KDVWD NDEXO HWWLNOHULQL YH
ONH HNRQRPLVLQH NDWN×V×Q×Q PLO\DU× EXOGXùXQD
EX VUHFLQ ED]× \DVDO YH
GLNNDWoHNWL
LGDUL WHüYLN XQVXUODU× LOH
+DOLKD]×UGD hONHPL]GH JHUoHNOHüWLULOHQ
JLGHUHN E\\HFHùLQL YH
VDùO×NWXUL]PLSDVWDV×Q×Q·LQH\DN×Q×Q×úVWDQEXO
·OL\×OODUGDWP(JH%|OJHVLLKUDFDWNDOHPLWXWDU×
JHUL\H NDODQ ·OXN SD\× GD ú]PLU LOH EHUDEHU
NDGDUELUFLURQXQ\DNODü×NPLO\DUGRODUVDGHFH
$QWDO\D·GDGDKLOROPDN]HUH$QDGROX·GDEXOXQDQ
VDùO×N WXUL]PLQGHQ hONHPL]LQ ND]DQDELOHFHùLQL
GLùHUKDVWDQHOHULQROXüWXUXOGXùXQXLODYHHGHQ9H\VL
Do×NODG×
.XEED\HWLüPLüLQVDQJFYHLOHULWHNQRORMLNVDùO×N
$\ VRQXQGD (JH 6DùO×N YH 7XUL]P
DOW\DS×V×LOHú]PLU·LQKHQ]NDSDVLWHVLQLWDPDQODP×
'HUQHùL RODUDN ELU VHNW|U DQDOL]L \×O×
LOHNXOODQDPDG×ù×Q×EXQGDGDú]PLU·LQPDUNDGHùHUL
YHULOHULQLQ GHùHUOHQGLULOPHVL YH \×O× VDùO×N
YH $QD XoXü GHVWLQDV\RQX ROPDPDV×Q×Q E\N
WXUL]PL SURMHNVL\RQODU×Q× NDSVD\DQ ELU SDQHO
HWNLVLQLQV|]NRQXVXROGXùXQXV|\OHGL$UW×NVDGHFH
G]HQOH\HFHNOHULQLYHEXSDQHOLQ(NRQRPLEDNDQO×ù×
HVWHWLN FHUUDKL YH GLü WHGDYLOHUL LoLQ GHùLO GL\DEHW
KLPD\HVLQGH JHUoHNOHüHFHùLQL WP WDUDÁDU×Q
YH \NVHN WDQVL\RQ LoLQ \DS×ODQ REH]LWH YH UHQDO
NDW×O×P×LOHú]PLUYH(JH%|OJHVLLoLQVDùO×NWXUL]PL
GHQHUYDV\RQ DPHOL\DWODU×QGDQ NXOD LPSODQWODU×QD
VWUDWHMLVLQLHOHDODFDNODU×Q×EHOLUWWL
WSEHEHNWHQRUJDQWUDQVSODQWDV\RQXQDYHURERWLN
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
Ô
İzmir Defterdarı Sayın Tamer UTKUCU Odamızı
ziyaret etti
ûXEDW 6DO× JQ ú]PLU 'HIWHUGDU×
6D\×Q 7DPHU 8WNXFX 2GDP×]× ]L\DUHW HWWL ú]PLU
<HPLQOL 0DOL 0üDYLUOHU 2GDV× <|QHWLP .XUXOX
%DüNDQ× úVPDLO ,ü×N ú]PLU <00 2GDV× %DüNDQ
<DUG×PF×V×ûDGLdHWLQú]PLU<002GDV×6D\PDQ×
7XUDQ g]WUN YH ú]PLU <00 2GDV× 6HNUHWHUL $OL
.DKYHFL6D\×Q8WNXFX·\XNDUü×ODG×ODU
ú]PLU 'HIWHUGDU× 6D\×Q 7DPHU 8WNXFX ú]PLU
<HPLQOL0DOL0üDYLUOHU2GDV×%DüNDQ×úVPDLO,ü×N·×
\HQLJ|UHYLQGHQGROD\×WHEULNHGHUHNEDüDU×ODU×Q×Q
GHYDP×Q×GLOHGL
8WNXFX ´ú]PLU 'HIWHUGDUO×ù× RODUDN
úOLPL] V×Q×UODU× LoHULVLQGH GHYOHWH DLW
WDü×Q×U YH WDü×QPD] PDOODU×Q \|QHWLPL
EWoH JLGHUOHULQLQ HQ YHULPOL YH HWNLQ
üHNLOGH JHUoHNOHüWLULOPHVL +D]LQHQLQ WDUDI
ROGXùX GDYDODU×Q WDNLEL YH oHüLWOL JHOLUOHULQ
WDKVLOL JLEL EDüO×FD J|UHYOHULPL]L \HULQH
JHWLUPHN ]HUH IDDOL\HWOHULPL]L DUDO×NV×]
VUGUPHNWH\L]µGL\HEHOLUWWL
ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV×
<|QHWLP.XUXOX\HOHUL8WNXFX·QXQ\DSP×ü
ROGXùX]L\DUHWWHQGX\GXNODU×PHPQXQL\HWL
GLOHJHWLUGLOHU
{
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°EZWcépZWd>WX[hb[h¯
Vergi Müfettişi Sayın Hayri KONUK Odamızı ziyaret etti
2FDN &XPD JQ 9HUJL 0IHWWLüL
6D\×Q +D\UL .RQXN RGDP×]× ]L\DUHW HWWL ú]PLU
<HPLQOL0DOL0üDYLUOHU2GDV×%DüNDQ×úVPDLO,ü×N·×
\HQL J|UHYLQGHQ GROD\× WHEULN HGHQ 6D\×Q +D\UL
.RQXN ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV×Q×Q
oDO×üPDODU×Q×oRNEDüDU×O×EXOGXùXQXEHOLUWWL
ú]PLU <00 2GDV× %DüNDQ× úVPDLO ,ü×N 6D\×Q
.RQXN·D ]L\DUHWLQGHQ GROD\× WHüHNNU HGHUNHQ
|QP]GHNL JQOHUGH \DS×ODFDN oDO×üPDODUGDQ
EDKVHWWL
Kordon Vergi Dairesi Müdürü Erdal ÖZKAN ve Vergi
Müfettişi Ferhat ALEMDAR’ın Odamızı Ziyareti
ûXEDW 6DO× JQ .RUGRQ 9HUJL
'DLUHVL 0GU (UGDO g]NDQ YH 9HUJL 0IHWWLüL
)HUKDW $OHPGDU ú]PLU <HPLQOL 0DOL 0üDYLUOHU
2GDV×·Q×]L\DUHWWHEXOXQGXODU
6D\×Q(UGDOg]NDQYH6D\×Q)HUKDW$OHPGDU
ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× %DüNDQO×ù×
OCAK I×ü?=×I 2015 I×;Lëûj×°à
J|UHYLQLVWOHQHQúVPDLO,ü×N·×WHEULNHGHUHNEDüDU×
WHPHQQLOHULQLLOHWWLOHU
ú]PLU<HPLQOL 0DOL 0üDYLUOHU 2GDV× %DüNDQ×
úVPDLO,ü×N\DS×ODQ]L\DUHWWHQGX\GXùXPHPQXQL\HWL
LIDGH HGHUNHQ 2GDP×] EQ\HVLQGH \DS×ODQ YH
\DS×OPDV×SODQODQDQoDO×üPDODUGDQEDKVHWWL
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
¦
Vergi Başmüfettişi Hüseyin IŞIK ve YMM Levent
GENÇYÜREK Odamızı Ziyaret etti
ûXEDW dDUüDPED *Q 9HUJL
%DüPIHWWLüL +VH\LQ ,ü×N YH <00 /HYHQW
*HQo\UHN2GDP×]×=L\DUHWHWWLOHU
ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV× LOH
\DS×ODELOHFHN RUWDN oDO×üPDODUGDQ EDKVHGLOLUNHQ
Dù×UO×NO× RODUDN 2GDP×] WDUDI×QGDQ \DS×ODQ YH
9HUJL %DüPIHWWLüL +VH\LQ ,ü×N·×Q NRQXüPDF×
RODUDN NDW×OG×ù× 9HUJL$QODüPDODU× YH 8\JXODPDV×
°ñ
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
VHPLQHULQGHQEDKVHGLOGL
9HUJL %DüPIHWWLüL +VH\LQ ,ü×N YH <00
/HYHQW *HQo\UHN ú]PLU <HPLQOL 0DOL 0üDYLUOHU
2GDV×%DüNDQ×úVPDLO,ü×N·×EDüDU×O×oDO×üPDODU×QGDQ
GROD\×WHEULNHWWLOHU
ú]PLU <002 %DüNDQ× úVPDLO ,ü×N LVH \DS×ODQ
]L\DUHWWHQGX\GXùXPXWOXOXùXGLOHJHWLUGL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°EZWcépZWd>WX[hb[h¯
Üyelerimizin Odamız Ziyaretleri
<00úVPDLO$NWUN<00úVPDLO+DNN×<×OPD]
<00 0HKPHW <DüDU<00 0XKLWWLQ *QGRùGX
<001HFPHWWLQ.D\WD]<002UKDQgQJHO<00
8UD\(UJXQ<00<×OPD]%XGDNú]PLU<HPLQOL0DOL
0üDYLUOHU 2GDV×·Q× ]L\DUHW HGHUHN oDO×üPDODU×Q×Q
OCAK I×ü?=×I 2015 I×;Lëûj×°à
GHYDP×Q×GLOHGLOHU
ú]PLU <00 2GDV× %DüNDQ× úVPDLO ,ü×N
´'HùHUOL\HOHULPL]L2GDP×]GDJ|UPHNWHQPXWOXOXN
GX\X\RUX]µGL\HEHOLUWWL
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
11
26. Vergi Haftası Açılış Törenine Katıldık
9HUJLQLQ JHOLU VDùODPDN
G×ü×QGD EDüND IRQNVL\RQODU×Q×Q GD
EXOXQGXùXQX LIDGH (QJLQ ¶·9HUJL
HNRQRPLN E\PH YH NDON×QPDQ×Q
JHUoHNOHüWLULOPHVL HQÁDV\RQ YH
LüVL]OLN JLEL HNRQRPLN VRUXQODU×Q
o|]OPHVLJHOLUGDù×O×P×QGDDGDOHWLQ
VDùODQPDV× JLEL HNRQRPLN YH
VRV\DOHWNLOHU\DUDWPDNWDNXOODQ×ODQ
HQ|QHPOLPDOL\HSROLWLNDV×DUDF×G×U
%XNDGDUIRQNVL\RQXRODQYHUJLOHUOH
LOJLOL RODUDN LVWHQLOHQ VRQXFXQ HOGH
HGLOHELOPHVL LoLQ ONHPL]GHNL ND\×WO×
HNRQRPL RUDQ×Q×Q DUWW×U×OPDV×Q×Q
|QHPL
E\NWU
%X
QHGHQOH
9HUJL +DIWDV× ûXEDW 3D]DUWHVL JQ
ú]PLU &XPKXUL\HW 0H\GDQ×·QGD $WDWUN $Q×W×·QD
dHOHQN .R\PD 7|UHQL LOH EDüODG× ú]PLU <HPLQOL
0DOL0üDYLUOHU2GDV×·Q×WHPVLOHQW|UHQHú]PLU<00
2GDV× %DüNDQ× úVPDLO ,ü×N YH ú]PLU <00 2GDV×
%DüNDQ<DUG×PF×V×ûDGLdHWLQNDW×OG×
ú]PLU 9HUJL 'DLUHVL %DüNDQ× 6D\×Q 5×IDW
(QJLQ Do×O×ü NRQXüPDV×QGD ´9HUJL +DIWDV×
YHUJLQLQ |QHPLQLQ WRSOXPXQ WP NHVLPOHULQH
DQODW×ODELOPHVL NDPXR\XQGD VDùO×NO× ELU YHUJL
ELOLQFLQLQ ROXüWXUXOPDV× YHUJL\H J|QOO X\XPXQ
DUWW×U×ODELOPHVL
YH
NDPXR\XQGD
IDUN×QGDO×N
\DUDW×OPDV× DPDF×\OD NXWODQPDNWDG×U ONHPL]LQ
NDON×QPD DODQ×QGD K×]O× JHOLüPHOHU J|VWHUGLùL
JQP]GH NDPX KL]PHWOHULQLQ HWNLQ YH YHULPOL
\UWOHELOPHVLLoLQJHUHNOLRODQÀQDQVDOND\QDù×Q
\DUDW×OPDV×QGD YHUJL JHOLUOHULQLQ E\N |QHP
WDü×G×ù×Q× EHOLUWHUHN ¶· \×O× EWoH WDKPLQOHULQH
J|UHYHUJLJHOLUOHULEWoHJHOLUOHULLoHULVLQGH\DNODü×N
JLELROGXNoD\NVHNELURUDQDVDKLSWLU··GHGL
°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
OCAK I×ü?=×I 2015 I×;Lëûj×°à
oHüLWOL oHüLWOL RNXOODUGD NRQIHUDQVODU YHULOHUHN
WDULKLQGH.D\×W'×ü×(NRQRPLQLQ$]DOW×OPDV×(\OHP
YHUJL ELOLQFLQL GDKD NoN \DüWD ROXüWXUXOPD\D
3ODQ×··Do×NODQP×üW×UGHGL
oDO×üDFDN
GLùHU
WDUDIWDQ
JHQoOHULPL]LQ
.D\×W '×ü× (\OHP 3ODQ×Q×Q ELOHüHQ YH
ELOJLOHQGLULOPHVLQH \|QHOLN QLYHUVLWHOHUOH ELUOLNWH
EX ELOHüHQOHU NDSVDP×QGD H\OHP SODQ×QGDQ
oHüLWOL SDQHOOHU G]HQOH\HFHN \LQH PNHOOHÁHULPL]
ROXüWXùXQX DOW×Q× oL]HQ (QJLQ ¶·.D\×W G×ü×
YHYDWDQGDüODU×P×]ODoHüLWOLSODWIRUPODUGDELUDUD\D
HNRQRPLQLQ ER\XWXQXQ EHOLUOHQPHVL YH HNRQRPL
JHOHUHN HWNLOL ELU LOHWLüLP RUWDP×Q×Q VDùODQPDV×QD
]HULQGHNLHWNLOHULQLQDQDOL]LJ|QOOX\XPXQWHüYLN
oDO×ü×ODFDNW×U 9DWDQGDüODU×P×]D YHUJL YHUPHQLQ ELU
HGLOPHVLYHX\XPVHYL\HVLQLQ\NVHOWLOPHVLGHQHWLP
|GHYELU]RUXQOXOXNROPDNWDQ]L\DGHELUYDWDQGDüO×N
NDSDVLWHVLQLQ JoOHQGLULOPHVL YH LOJLOL PHY]XDW×Q
J|UHYL ROGXùX KDW×UODW×ODFDNW×U 9HUJL\H J|QOO
J|]GHQJHoLULOPHVLHùLWLFLYHNDSVD\×F×\|QWHPOHUOH
X\XPX DUWW×UDELOPHN DPDF×\OD KDIWD ER\XQFD
WRSOXPXQWPNHVLPOHULQGHIDUN×QGDO×ù×QDUWW×U×OPDV×
G]HQOH\HFHùLPL] oHüLWOL HWNLQOHUGH GHVWHN LOJL YH
NXUXPODU DUDV× YHUL SD\ODü×P×Q×Q JHOLüWLULOPHVL YH
NDW×O×P×Q×]× EHNOHU J|VWHUHFHùLQL] LOJLGHQ GROD\×
X\JXODPDGD RUWD\D o×NDQ VRUXQODU×Q JLGHULOPHVL
üLPGLGHQWHüHNNUHGHUVD\J×ODUVXQDU×P··GL\HUHN
RODUDNELOHüHQYHEXQDEDùO×RODUDNGDH\OHP
V|]OHULQLWDPDPODG×
SODQP×üH\OHPSODQ×QGDQWDQHVLQLQLVH
ú]PLU &XPKXUL\HW 0H\GDQ×QGD \×O×LoHULVLQGHWDPDPODQPDV×|QJ|UOPüWU··GHGL
WDULKLQGH G]HQOHQHQ W|UHQH 9HUJL 'DLUHVL
+DIWD ER\XQFD oHüLWOL RNXOODUGD NRQIHUDQVODU
%DüNDQ× 5×IDW (QJLQ·LQ \DQ× V×UD ú]PLU 'HIWHUGDU×
YHULOHFHùLQLEHOLUWHQ(QJLQ¶·JHOHFHùLPL]LQWHPLQDW×
7DPHU 8WNXFX PHVOHN RGDODU× YH 9HUJL 'DLUHVL
RODUDN J|UGùP] oRFXNODU×P×]D KDIWD ER\XQFD
%DüNDQO×ù×·Q×QoDO×üDQODU×NDW×OG×
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°EZWcépZWd>WX[hb[h¯
2QXQFX .DON×QPD 3ODQ× NDSVDP×QGD úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
°Û
İzmir Vergi Dairesi Başkanı Sayın Rıfat ENGİN 26. Vergi
Haftası Nedeniyle Odamızı Ziyaret etti
9HUJL +DIWDV× HWNLQOLNOHUL NDSVDP×QGD ú]PLU
9HUJL'DLUHVL%DüNDQ×5×IDW(QJLQ*UXS0GUOHUL
)DKUL6×GDO0UüLW.×O×o'|NPDQWDV\RQYH'LùHU
'HVWHN+L]PHWOHUL0GU5×]Dg]WRSYH7DKVLODW
0GU0XVWDID7DüDUú]PLU<HPLQOL0DOL0üDYLUOHU
2GDV×Q×ûXEDW6DO×JQ2GDP×]×]L\DUHW
HWWLOHU
ú]PLU <00 2GDV×·QGD NDKYDOW×GD EXOXüXODQ
J|UüPH NDUü×O×NO× LOLüNLOHULQ JHOLüWLULOPHVL YH
SHNLüWLULOPHVLDG×QDNH\LÁLELUüHNLOGH\DS×OG×
°
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
ú]PLU 9HUJL 'DLUHVL %DüNDQ× 5×IDW (QJLQ
´9HUJLQLQWRSOXPXQWPNHVLPOHULQHEHQLPVHWLOPHVL
YH YHUJL\L J|QOO RODUDN |GHPH DO×üNDQO×ù×Q×Q
DUWW×U×OPDV× DPDF×\OD KHU \×O ûXEDW D\×Q×Q VRQ
KDIWDV× 9HUJL +DIWDV× RODUDN NXWODQPDNWDG×U %X
\×O ûXEDW 0DUW WDULKOHUL DUDV×QGD WP
\XUWWD oHüLWOL HWNLQOLNOHUOH NXWODQDFDNW×U +DIWD
ER\XQFD G]HQOH\HFHùLPL] oHüLWOL HWNLQOLNOHULPL]H
NDW×O×PODU×Q×]×EHNOL\RUX]´GL\HEHOLUWWL
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×%DüNDQ×
úVPDLO ,ü×N·×Q üHKLU G×ü×QGD ELU WRSODQW×V× ROPDV×
QHGHQL LOH HY VDKLSOLùLQL \DSDQ ú=0ú5 <002
%DüNDQ <DUG×PF×V× ûDGL dHWLQ ú]PLU 9HUJL 'DLUHVL
%DüNDQO×ù×·Q×Q \DSP×ü ROGXùX ]L\DUHWWHQ GX\GXùX
PXWOXOXùX GLOH JHWLUGL ´%LU ONHQLQ HNRQRPLN YH
WRSOXPVDONDON×QPDV×Q×QHQ|QHPOLDQDKWDUODU×QGDQ
ELULVL9HUJL·GLU
9HUJL ELOLQFLQLQ JHOLüWLùL ONHOHULQ JHOHFHùL
GH SDUODNW×U %L] <HPLQOL 0DOL 0üDYLUOHU RODUDN
PNHOOHÁHULPL]H KHU GDLP 9HUJL·QLQ |QHPLQL
DNWDU×\RUYHUJL\HJ|QOOX\XPXHWNLQOHüWLUPHNLoLQ
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°EZWcépZWd>WX[hb[h¯
oDO×ü×\RUX]
%XDQODPGDú]PLU9HUJL'DLUHVL%DüNDQ×5×IDW
(QJLQ·L oDO×üPDODU×QGDQ YH EDüDU×ODU×QGDQ GROD\×
WHEULN HGL\RU 9HUJL KDIWDV×Q×Q EDüDU×O× JHoPHVLQL
GLOL\RUXPµGL\HEHOLUWWL
Denizli Vergi Dairesi Başkanı Sayın Zafer EVCİ Denizli İl
Temsilciliğimizi ziyaret etti
9HUJL +DIWDV× HWNLQOLNOHUL oHUoHYHVLQGH
'HQL]OL 9HUJL 'DLUHVL %DüNDQ× 6D\×Q =DIHU (YFL YH
*UXS 0GUOHUL 'HQL]OL úO 7HPVLOFLPL] <00 %LODO
'HPLU·L]L\DUHWHWWL
ú]PLU <002 'HQL]OL 7HPVLOFLVL <00 %LODO
'HPLU ]L\DUHWWHQ GX\GXùX PHPQXQL\HWL GLOH
JHWLUHUHNµ ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV×
PHQVXEXYHWHPVLOFLVLRODUDNEXJQEXUDGDVL]OHUL
Dù×UODPDNWDQ PXWOXOXN GX\X\RUXP 9HUJL KDIWDV×Q×
HQLoWHQGLOHNOHULPOHNXWOX\RUPNHOOHÁHULQYHUJL\H
J|QOOX\XPXQXGLOL\RUXPµGL\HEHOLUWWL
9HUJL'DLUHVL%DüNDQ×=DIHU(YFLLVHKHU\×O
ûXEDW0DUWWDULKOHULDUDV×QGD9HUJL+DIWDV×RODUDN
NXWODQG×ù×Q× KDW×UODWDUDN ´%X KDIWD NDSVDP×QGD
oHüLWOL HWNLQOLNOHU \DSPDNWD\×] 0DOL\H %DNDQO×ù×
YH EDùO× ELULPOHU WDUDI×QGDQ YHUJLQLQ NDON×QPD YH
HNRQRPLNDQODPGDE\PH\HRODQHWNLVLQLWRSOXPXQ
WP NHVLPOHULQH EHQLPVHWPHN DPDF×QGD\×]
%X GRùUXOWXGD GD YHUJL\L J|QOO RODUDN |GHPH
DO×üNDQO×ù×Q× ND]DQG×UPDN LoLQ oHüLWOL NXUXPODU×
]L\DUHWHGL\RUX]'HQL]OL·GHNLELUoRNPNHOOHIYHUJL
NRQXVXQGDKDVVDVGDYUDQPDNWDG×UµGL\HEHOLUWWL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
°
2023’e Doğru Türk Vergi Sisteminin Değerlendirilmesi
'RNX](\OOhQLYHUVLWHVLúú%)0DOL\H%|OP
ú=ú0'(5 *HQoú=ú0'(5 YH '(h úú%) 0DOL\H
.XOE·QQúüELUOLùLú]PLU<002YHú]PLU60002
NDWN×ODU×\OD ´·H 'RùUX 7UN 9HUJL 6LVWHPLQLQ
'HùHUOHQGLULOPHVLµ NRQXOX SDQHO ûXEDW dDUüDPED JQ '(h úú%) .RQIHUDQV 6DORQX·QGD
\DS×OG×
3DQHO·GH Do×O×ü NRQXüPDODU×Q× '(h úú%)
0H]XQODU× 'HUQHùL <|QHWLP .XUXOX %DüNDQ× <
(UNDQg]GHPLU'(húú%)0DOL\H%|OP%DüNDQ×
3URI'U.kPLO7ùHQYH'(húú%)'HNDQ×3URI'U
gFDO8VWD\DSW×
2WXUXP
%DüNDQO×ù×·Q×
'(h úú%) 0DOL\H %|OP
gùUHWLP h\HVL 3URI 'U
0HKPHW72681(5\DSDUNHQ
ú]PLU <00 2GDV× <|QHWLP
.XUXOX %DüNDQ <DUG×PF×V×
ûDGL dHWLQ ´9HUJL %LOLQFL YH
7RSOXPGD 9HUJL .OWUQQ
*HOLüWLULOPHVLµ
NRQXOX
VXQXPXQXJHUoHNOHüWLUGLdHWLQ
NRQXüPDV×QGD ´7UN YHUJL
VLVWHPL JHOLU YHUJLOHUL \HULQH
WNHWLP YHUJLOHULQH YH VWRSDMD
GD\DQPDNWDG×U %X GXUXP
YHUJL ELOLQFLQL ROXPVX] \|QGH
HWNLOHPHNWH YH EH\DQD GD\DO×
YHUJLOHPH\L ]RUODüW×UPDNWDG×U
9HUJL VLVWHPLQLQ E\PH\L
GHVWHNOH\LFL PHNDQL]PDODU×
°Õ
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
]D\×IW×U.DSVDPO×ELUYHUJLUHIRUPXJHUHNLU
7UN YHUJL VLVWHPL EH\DQ HVDV×QD
GD\DQPDNWDG×U
9HUJLELUH\OHULQEH\DQ×QDYHVDGHFHYLFGDQ×QD
WHUNHGLOHFHN NDGDU V×UDGDQ ELU ROD\ GHùLOGLU
*HOLüPLü ONHOHUGH YHUJL ELOLQFL GH JHOLüPLüWLU
%XQXQ HQ EDVLW J|VWHUJHVL IDWXUD YH Àü DOPD YH
YHUPH DO×üNDQO×ù×G×U %L]H J|UH 7UNL\H·GH YHUJL
ELOLQFL\HWHUVL]GLU%XQXQHQ|QHPOLNDQ×W×PNHOOHI
EH\DQODU×YHND\×WG×ü×HNRQRPLGLUµGL\HEHOLUWWLûDGL
dHWLQ .D\×W G×ü× HNRQRPL LOH LOJLOL ´.D\×W G×ü×O×N oRN
ID]ODG×UYHKDNV×]UHNDEHWH\RODoPDNWDG×U
.D\×W G×ü×O×ù×Q |QOHQPHVL LoLQ V|]OHüPHOHU
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°EZWcépZWd>WX[hb[h¯
\D]×O× ROPDO× KDPLOLQH oHNVHQHW X\JXODPDV×
NHVLQOLNOHNDOG×U×OPDO×YHRWRNRQWUROVLVWHPOHULYHUJL
VLVWHPLQH\HQLGHQND]DQG×U×OPDO×G×UµGHGL
$I NRQXVXQGD LVH ´ $ÁDU YHUJL |GHYLQL
]DPDQ×QGD \HULQH JHWLUHQ PNHOOHÁHUL YHUJLGHQ
VRùXWPDNWDG×U1DV×OROVDDIo×NDUEHNOHQWLVLEH\DQ
YH|GHPHOHULROXPVX]\|QGHHWNLOHPHNWHGLU$PPH
DODFDNODU×Q×Q \HQLGHQ \DS×ODQG×U×OPDV× WDKVLODW×
ROXPOX \|QGH HWNLOHPHNWHGLU $QFDN YHUJLVLQL
]DPDQ×QGD |GH\HQ PNHOOHIH |]HO ELU LQGLULP
VDùODQPDV×JHUHNLU$INRQXVXQGDPXWODNDDQD\DVDO
G]HQOHPH\DS×OPDO×G×UµGL\HGHùHUOHQGLUGL
dHWLQ 'ROD\O× 9HUJLOHU KDNN×QGD ´'ROD\O×
YHUJLOHULQWRSODPYHUJLJHOLUOHULLoLQGHNLSD\×\DNODü×N
·GLU
$VO×QGD GROD\V×] YHUJLOHU oRN GüNWU NDOHP G×ü×QGD DONROO LoHFHNOHU WWQ PDPXOOHUL
SHWURO UQOHUL ELQHN RWRPRELOOHUL YH PRELO LOHWLüLP
KL]PHWOHULGROD\O×YHUJLOHU\NVHNGHùLOGLU
.D\×W G×ü× HNRQRPL LOH ND\×W G×ü×
LVWLKGDP×QND\GDDO×QPDV×\OD6*.SULPOHULQLQ
GH GkKLO ROGXùX GROD\O×GROD\V×] YHUJL GDù×O×P×
GROD\V×]YHUJLOHUOHKLQHL\LOHüHFHNWLUµGL\HEHOLUWWL
ú]PLU 60002 %DüNDQ× )H\]XOODK 7RSoX
´9HUJL $GDOHWL $o×V×QGDQ 7UN 9HUJL 6LVWHPLQLQ
'HùHUOHQGLULOPHVLµ NRQXVXQGD '(húú%) 0DOL\H
%|OP gùUHWLP h\HVL 'Ro 'U <XVXI .×OGLü
´0NHOOHI +DNODU×µ NRQXVXQX 9HUJL +DNLPL YH
'DQ×üWD\h\HVLgPHU)DUXN$WHü´9HUJL6LVWHPLQGH
<DUJ×Q×Q <HUL YH 9HUJL úKWLODÁDU×µ NRQXVX KDNN×QGD
VXQXPODU×Q×\DSW×ODU
3DQHO 6RQXQGD ´9HUJL $GDOHWL $o×V×QGDQ
7UN9HUJL6LVWHPLQLQ'HùHUOHQGLULOPHVLµ.RQXOX
ú=ú0'(5 gGOO 0DNDOH <DU×üPDV×QGD gGO $ODQ
gùUHQFLOHUHgGOOHUL'Dù×W×OG×
2014 Yılına Ait İzmir YMM Odası/ Faaliyet Raporu
Web-Sitemizde
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×WDUDI×QGDQ
\×O×ER\XQFD\DS×ODQWPIDDOL\HWOHUoDO×üPDODU
HWNLQOLNOHUVHPLQHUOHUYE«IDDOL\HWUDSRUXQGD\HU
DOPDNWDG×U )DDOL\HW UDSRUXPX] JHUoHNOHüWLUGLùLPL]
HWNLQOLNOHULQN×VDELU|]HWLGLU
ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDV×
IDDOL\HWOHULQH2GDP×]ZHEVLWHVLQGHQXODüDELOLUVLQL]
ZZZL]PLU\PPRRUJWU
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
°Ô
Aras Kargo ile Sözleşmemiz Yenilendi
2GDODU×P×]×QYH\HOHULPL]LQNDUJRJ|QGHULOHULQGHQND\QDNODQDQPDOL\HWOHULQLQGüUOPHVLDPDF×\OD
LQGLULPOLÀ\DWDO×QPDV×\|QQGH$QNDUD<002GDV×WDUDI×QGDQoDO×üPDODU\DS×OP×üHQX\JXQÀ\DW×YHUHQ
$UDV.DUJR<XUWLoL<XUWG×ü×7Dü×PDF×O×N$ûLOH\×O×QDLOLüNLQROPDN]HUHV|]OHüPH\DS×OP×üW×U
6|]NRQXVXX\JXODPD\HOHULPL]WDUDI×QGDQWDNGLUOHNDUü×ODQP×üROXSV|]OHüPHVUHVLQLQGROPDV×
QHGHQL\OH $UDV .DUJR $û LOH \DS×ODQ V|]OHüPH \×O× LoLQ \HQLOHQPLüWLU <HQL V|]OHüPHPL]H ZHE
VLWHPL]GHQXODüDELOLUVLQL]
İzmir Üniversitesi Medical Park ile İndirim Anlaşması
Yapıldı
YH GHUHFH \DN×QODU×QD KDVWDQHQLQ FDUL À\DWODU×
]HULQGHQúODo\DWDNFUHWLW×EELPDO]HPH
EHGHOOHUL YH NRQVXOWWDQ KHNLP YH 6WDI KHNLP
FUHWOHULQGH YH |]HO VLJRUWD NDW×O×P SD\× KDULo
LVNRQWR\DS×O×U
6*. JYHQFHVLQL NXOODQDQ ú]PLU <HPLQOL
0DOL 0üDYLUOHU \H SHUVRQHOL YH GHUHFH
\DN×QODU×QDDQQHEDEDNDUGHüHüoRFXNGDKLO
LVH KDVWDQH KL]PHWOHULQGH KDVWDGDQ DO×QDQ IDUN
FUHWL ]HULQGHQ GRùXP SDNHWOHUL LODo
PDO]HPHYH|]HOVLJRUWDNDW×O×PSD\×KDULoLVNRQWR
\DS×O×U
ú]PLU hQLYHUVLWHVL 0HGLFDOSDUN +DVWDQHVL
&KHFNXSSDQHOOHULQGHLQGLULPX\JXODQDFDNW×U
%X LQGLULP VDGHFH ú]PLU hQLYHUVLWHVL
0HGLFDOSDUN+DVWDQHVL·QGHJHoHUOLGLU
úP]DODQP×üRODQV|]OHüPH\HJ|UH
6|]OHüPH GHWD\ODU×QD 2GDP×] ZHE
6*. JYHQFHVLQL NXOODQPD\DQROPD\DQ VLWHVLQGHQXODüDELOLUVLQL]
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×\HSHUVRQHOL
ú]PLU hQLYHUVLWHVL 0HGLFDOSDUN +DVWDQHVL
YH 2GDP×] DUDV×QGD WDULKLQGH LQGLULP
SURWRNROLP]DODQG×h]HULQGHLVLPYHVR\DG×\D]×O×
SHUVRQHO NDUW×Q× LEUD] HWWLùL ú]PLU <HPLQOL 0DOL
0üDYLUOHU 2GDV× \HOHULQH DQQH EDED NDUGHü
Hü oRFXN GDKLO KDVWDO×N YHYH\D ND]D VRQXFX
RUWD\D o×NDQ VDùO×NOD LOJLOL VRUXQODU× KDNN×QGD
D\DNWD YHYH\D \DWDUDN WHüKLV YH WHGDYLOHUL LoLQ
JHUHNOL KHU WUO W×EEL PGDKDOH\L \DSDUDN KL]PHW
YHUPHVLYHKDVWDQ×Qú]PLUhQLYHUVLWHVL0HGLFDOSDUN
+DVWDQHVL·QGHQ KL]PHW DOG×ù×QGD \H NLPOLùLQL
EHOJHOH\HUHN V|]OHüPHGH WDQ×PO× LQGLULPLQGHQ
\DUDUODQDELOPHVL üDUWODU×Q×Q YH WDUDÁDU×Q EX
GRùUXOWXGDNLKDNYH\NPOONOHULQLQEHOLUOHQPHVL
JHUHNPHNWHGLU
°{
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°EZWcépZWd>WX[hb[h¯
»RÖPORTAJLAR«
'HUJLPL]LQ EX VD\×V×QGD \LQH oRN N×\PHWOL LVLPOHUL VD\IDODU×P×]D NRQXN
HWPHQLQPXWOXOXùXQX\Dü×\RUX]
'RNX](\OOhQLYHUVLWHVL0DOL\H%|OP%DüNDQ×YHD\Q×]DPDQGDú]PLU
<HPLQOL 0DOL 0üDYLUOHU 2GDV×h\HVL 3URI'U.kPLO7ùHQ YH.XUüXQ .DOHP
(ùLWLP 9DNI× <|QHWLP .XUXOX %DüNDQ× 0XUDW (VDW =DE×Wo× LOH J|UüSIDUNO×
NRQXODUGDGHWD\O×ELOJLOHUDOG×N
'HùHUOLYDNLWOHULQLEL]OHUHD\×U×SU|SRUWDME|OPP]HNDWW×NODU×GHùHULoLQ
NHQGLOHULQHWHüHNNUHGHUL]
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
°¦
Dokuz Eylül Üniversitesi Maliye Bölümü Başkanı
Prof. Dr. Kâmil Tüğen ile Röportaj
'RNX] (\OO hQLYHUVLWHVL 0DOL\H %|OP %DüNDQ× 3URI 'U .kPLO 7ùHQ LOH \DSW×ù×P×] U|SRUWDM×P×]GD
hQLYHUVLWHQLQ 0DOL\H %|OP EQ\HVLQGH \DS×ODQ oDO×üPDODUGDQ 7UN YHUJL VLVWHPL ND\×W G×ü× HNRQRPL
JLELNRQXODUKDNN×QGDELOJLOHUHGLQGLN6D\×Q7ùHQ·HGHùHUOLYDNLWOHULQLEL]OHUHD\×UG×NODU×LoLQoRNWHüHNNU
HGL\RUX]
» Kâmil Bey, Dokuz Eylül Üniversitesi
úNWLVDGLYHúGDUL%LOLPOHU)DNOWHVL0DOL\H%|OP
%DüNDQ× RODUDN QLYHUVLWHQL] YH E|OPQ]
KDNN×QGDN×VDFDELOJLYHUHELOLUPLVLQL]"
hQLYHUVLWHPL] ONHPL]LQ E\N QLYHUVLWHOHUL
LoLQGH\HUDOPDNWDROXSJHOLüPLüYHEHOOLELUE\NOùH
XODüP×ü ELU QLYHUVLWH RODUDN QLWHOHQGLULOPHNWHGLU
<HQLNXUXOPXüQLYHUVLWHOHULPL]GHQJHQoDUDüW×UPD
J|UHYOLOHUL \NVHN OLVDQV YH GRNWRUD HùLWLPOHUL
LoLQ 'RNX] (\OO hQLYHUVLWHVL·QH JHOPHNWHGLUOHU
<NVHN|ùUHWLP .XUXOX·QXQ EX \|QGH NDUDUODU×
EXOXQPDNWDG×U 'RNX] (\OO hQLYHUVLWHVL àñ
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
\×O×QGD (JH hQLYHUVLWHVL·QGHQ IDNOWHPL] EDüWD
ROPDN]HUHED]×IDNOWHOHULQEQ\HVLQHDO×QPDV×\OD
NXUXOGXYHK×]ODJHOLüWL
)DNOWHPL]LQ WHPHOLQL ROXüWXUDQ ´<NVHN
(NRQRPLYH7LFDUHW2NXOXµQXQNXUXOXüWDULKL(\OO
·WU0DOL\H %|OPP] IDNOWHPL]LQ HQ HVNL
YHN|NOE|OPOHULQGHQGLU3URI6DIIHW5DLIúUWHQN
0DOL\H %|OPP]Q LON EDüNDQ×G×U +RFDP×]
)DNOWHPL]LQ R ]DPDQNL LVPL LOH úNWLVDGL YH 7LFDUL
úOLPOHU $NDGHPLVL·QLQ \×OODU× DUDV×QGD
EDüNDQO×ù×Q×GD\DSP×üW×U
0DOL\H %|OPQGH 0DOL\H 7HRULVL 0DOL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×<|QHWLP.XUXOX%DüNDQ×úVPDLO,û,.
YH%DüNDQ<DUG×PF×V×ûDGLd(7ú1·LQ0DOL\H%|OPQ=L\DUHWOHULûXEDW
ª0DOL\H %|OP EQ\HVLQGH \DS×ODQ
oDO×üPDODUGDQ SURMHOHUGHQ EDKVHGHU PLVLQL]"
%|OPEDüNDQ×RODUDNKHGHÁHULQL]QHOHUGLU"
hQLYHUVLWHOHULPL]GH·D\DN×Q0DOL\H%|OP
YDU%XE|OPOHULQLoLQGHHVNLOLùLPL]|ùUHWLP\HVL
NDGURODU×P×]×Q ]HQJLQOLùL \XUW LoLQGH YH G×ü×QGD
WDQ×QP×üO×ù× |ùUHWLP SURJUDPODU×P×]×Q \HWHUOLOLùL
PH]XQODU×P×]×Q WRSOXP KD\DW×QGDNL NRQXPODU×
EDüDU×ODU× DUDüW×UPD YH \D\×Q IDDOL\HWOHULPL]
EDN×P×QGDQ LON V×UDODUGD JHOPHNWH\L] %Hü \×OG×U
%RORJQD VUHFL oDO×üPDODU× LoLQGH\L] 6UHFLQ
WHPHO KHGHÀ $YUXSD <NVHN|ùUHWLP $ODQ×QD \H
ONHOHUGH NDUü×ODüW×U×ODELOLU UHNDEHWoL YH üHIIDI
ELU \NVHN|ùUHWLP DODQ× ROXüWXUPDNW×U %|\OHFH
OCAK I×ü?=×I 2015 I×;Lëûj×°à
\NVHN|ùUHWLP \HWHUOLOLNOHULQL DUWW×UPDN |ùUHWLP
SURJUDPODU×Q×VUHNOLJHOLüWLUHUHNQLYHUVLWHOHULPL]OH
$YUXSD·GDNLQLYHUVLWHOHUDUDV×QGDNL|ùUHWLP\HVL
|ùUHQFL PRELOLWHVLQL K×]ODQG×UPDN $YUXSD·GDNL
QLYHUVLWHOHUOH HQWHJUDV\RQ VHYL\HPL]L \NVHOWPHN
DPDoODQ×\RU %RORJQD VUHFL GLQDPLN ELU VUHo Lo
YH G×ü SD\GDüODUOD SHUL\RGLN LOLüNL LoLQGH |ùUHWLP
SURJUDPODU×Q×Q J|]GHQ JHoLULOPHVL JHUHNL\RU úo
SD\GDüODU×Q |QHPOL ELU |ùHVL |ùUHQFLOHULPL] %X
VUHoWH|ùUHQFLOHUOHJ|UüPHOHUDQNHWOHU\DS×O×\RU
gùUHQFLOHULPL] VHUEHVWoH J|Uü YH GüQFHOHULQL
\DQV×W×\RUODU '×ü SD\GDüODU×P×] PH]XQODU×P×]
RQODU× LVWLKGDP HGHQ NDPX NXUXPODU× \D GD |]HO
NXUXOXüODU PHVOHN NXUXOXüODU× « '×ü SD\GDüODUOD
GD EHQ]HU J|UüPHOHU DQNHWOHU JHUoHNOHüWLULOL\RU
úo YH G×ü SD\GDüODU×Q EHNOHQWLOHUL <NVHN|ùUHWLP
.XUXOX·QFD$YUXSD%LUOLùLWDUDI×QGDQ\×O×QGD
\D\×QODQDQ /L]ERQ 6WUDWHMLVL YH %RORJQD 6UHFL
NDSVDP×QGD EHOLUOHQHQ \NVHN|ùUHWLP \HWHUOLOLNOHUL
LOHELUOLNWHGHùHUOHQGLULOLS|ùUHWLPIDDOL\HWOHULQHRQD
J|UH\|QYHULOL\RU
0DOL\H %|OP RODUDN OLVDQV YH OLVDQVVW
HùLWLP YHUPHNWH\L] \×O×QGD PH]XQODU×P×]
.366·GHNL EDüDU×ODU× LOH ONHPL]GHNL 0DOL\H
%|OPOHULLoLQGHELULQFLV×UDGD\HUDOP×üODUG×UgQFHNL
\×OODUGDGDLONV×UDODUGD\G×NdRNVD\×GDPH]XQXPX]
|QHPOL J|UHYOHUGH ONHPL]H KL]PHW HWPHNWHGLUOHU
(GLUQH·GHQ +DNNDUL·\H 5L]H·GHQ 0XùOD·\D
E|OPP]GH OLVDQV OLVDQVVW HùLWLP DO×S EX
LOOHULQ QLYHUVLWHOHULQGH 5HNW|U 5HNW|U <DUG×PF×V×
'HNDQJLELJ|UHYOHUGHGHRODQoRNVD\×GD|ùUHWLP
\HVL J|UHELOLUVLQL] <DQL DNDGHPLV\HQ \HWLüWLUPH
NRQXVXQGDGD|QSODQGD\×]
(NLP ·GDQ EX \DQD KHU |ùUHWLP \×O×
EDü×QGD ´1HGHQ 0DOL\H"µ NRQXOX 0DOL\H %|OP
0DOL\H .XOE LüELUOLùLQGH |ùUHQFLOHUOH WDQ×üPD
WRSODQW×V×\DS×\RUX]
+HU\×OEDKDUD\ODU×QGD0DOL\H%|OP0DOL\H
.XOE LüELUOLùL LOH G]HQOHGLùLPL] DUND DUND\D LNL
JQ GHYDP HGHQ ´.DUL\HU *QOHULµQGH ELU N×VP×
» Röportaj «
úNWLVDW %WoH YH 0DOL 3ODQODPD 0DOL +XNXN
$QDELOLP'DOODU×EXOXQX\RU%WoHYH0DOL3ODQODPD
$QDELOLP'DO×%DüNDQO×ù×J|UHYLP\DQ×QGD)DNOWH
.XUXOX h\HOLùL )DNOWH <|QHWLP .XUXOX h\HOLùL
hQLYHUVLWHPL] 6HQDWRVX h\HOLùL J|UHYOHULP YDU
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×Q×Q6HoLPOL
2ODùDQ*HQHO.XUXOXQXWDNLEHQWDULKLQGH
\DS×ODQVHoLPOHUGHhVW.XUXO7h502%'HOHJHVL
VHoLOGLPûXEDW·WDhQLYHUVLWHPL]LQ
\×OODU×Q×NDSVD\DQ6WUDWHMLN3ODQ×Q×QKD]×UODQPDV×QD
\|QHOLN\DS×ODQoDO×üWD\DNDW×OG×PhQLYHUVLWHPL]ELU
NHUHNRQXPLWLEDU×\ODONHPL]LQúONOHULQüHKULRODQ
|QHPOLELUüHKULQGHE|OJHVLQGHKL]PHWYHUL\RU
hQLYHUVLWHPL]LQ
JHOHFHùLQH
LOLüNLQ
SHUVSHNWLÁHULQHOHDO×QG×ù×6WUDWHMLN3ODQoDO×üPDODU×
EDN×P×QGDQ \HU RODUDN NRQXPXPX] |QHPOL ELU
KDUHNHW QRNWDV× VD\×O× <NVHN|ùUHWLP
.DQXQXQGDQLYHUVLWHOHULQHùLWLP|ùUHWLPKL]PHWL
VXQPD ELOLPVHO DUDüW×UPD YH \D\×Q IDDOL\HWLQGH
EXOXQPD WRSOXPXQ JHOLüPHVLQH NDWN× \DSPD JLEL
J|UHYOHULV×UDODQP×üW×U%|OPRODUDNPHY]XDW×J|]
|QQGHWXWDUDNVRUXPOXOXNODU×P×]×\HULQHJHWLUPH\H
oDO×üPDNWD\×]
gùUHWLP <×O× %Dü×QGD 0DOL\H %|OP gùUHWLP h\H YH
<DUG×PF×ODU×(\OO
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
à°
PH]XQXPX] RODQ X]PDQODU PIHWWLüOHU PHVOHN
PHQVXSODU× oDO×üPD NRQXODU× YH NDUL\HU VHoLPOHUL
NRQXVXQGD |ùUHQFLOHULPL]H D\G×QODW×F× ELOJLOHU
YHUPHNWHGLUOHU
+HU |ùUHWLP \×O× VRQXQGD PD\×V D\×QGD \D
GD KD]LUDQ D\× EDüODU×QGD )DNOWH 'HNDQ×P×]×
'HNDQ <DUG×PF×V×Q× %|OP %DüNDQODU×Q× ED]×
PH]XQODU×P×]× GDYHW HWWLùLPL] *HOHQHNVHO 0DOL\H
%|OP3LNQLNOHUL\DS×\RUX]gUQHùLQJHoHQ\×O
0D\×VWD *HOHQHNVHO 0DOL\H %|OP 3LNQLùLQL
\DSW×N
0DOL\H %|OP LOH hQLYHUVLWHPL] %|OJHVHO
.DON×QPDYHúüOHWPH%LOLPOHUL$UDüW×UPDYH8\JXODPD
0HUNH]L%ú0(5LüELUOLùLQGHELU\×OO×ND\GDELUGHID
YHoDUüDPEDJQOHULROPDN]HUH2FDN·GHQ
LWLEDUHQ$UDO×NVRQXQDNDGDUONHPL]GHELULON
RODUDN´dDUüDPED)DUN×QGDO×N7RSODQW×ODU×.2%ú·OHU
LoLQ7UNL\H)LQDQVDO5DSRUODPD6WDQGDUG×7)56
(ùLWLPOHULµ G]HQOHGLN %X LüELUOLùLQGH PHUNH]
PGU3URI'U9DKDS7HFLPYHPGU\DUG×PF×V×
<UG'Ro'U<DVHPLQ <HùLQER\·XQ E\N NDWN×ODU×
ROGX$\GDELU\DS×ODQYHKHUD\IDUNO×VWDQGDUWODU×Q
WDUW×ü×OG×ù×WRSODQW×ODUGDú]PLUPDOL\HGQ\DV×ELOLP
LQVDQODU× YH PHVOHN PHQVXSODU× ELU DUD\D JHOGL
.DW×O×P G]H\LQLQ JLGHUHN DUWW×ù× KHU WRSODQW× oRN
GLQDPLNYHYHULPOL\GL
ûXEDW·GH9HUJL+DIWDV×HWNLQOLNOHUL
oHUoHYHVLQGH ú]PLU 9HUJL 'DLUHVL LOH ELUOLNWH
´*HoPLüWHQ *QP]H 0DOL $ÁDU YH (WNLOHU YH
%HNOHQWLOHUµ NRQXOX .RQDN·WDNL 6DEDQF× .OWU
0HUNH]LQGH SDQHO JHUoHNOHüWLUGLN &XPKXUL\HW
WDULKLQLQ HQ NDSVDPO× 0DOL $II×Q× JHWLUHQ NDQXQX
&XPKXUEDüNDQ×QGD LP]D DüDPDV×QGD LNHQ
SDQHOLPL]GHGHùHUOHQGLUGLN
1LVDQ ·GH 8UOD %DGHPOHU .|\
FLYDU×QGD (JH 2UPDQ 9DNI× LOH LüELUOLùL\OH DùDoO×N 3URI 'U 1H]LKH 6|QPH] '(h úú%)
0DOL\H.XOE.RUXOXùXQXROXüWXUGXN
0D\×V
·GH
0DOL\H
%|OP
gùUHQFLOHULPL]GHQ $Q×O (UDO g]JU 'HQL] .XUW
úNWLVDW%|OPQGHQDUNDGDüODU×*L]HP0DPLNRùOX
LOHELUOLNWHHNLSRODUDNJLUGLNOHUL5HDOWD'DQ×üPDQO×ù×Q
ONHPL] oDS×QGD G]HQOHGLùL *OREDO 0DQDJHPHQW
&KDOOHQJH 6DQDO ûLUNHW <|QHWLPL \DU×üPDV×QGD
$QNDUD YH úVWDQEXO·GDQ NDW×ODQ HNLSOHUOH ]RUOX
ELU \DU×üWD E\N EDüDU× J|VWHUHUHN 7UNL\H · VL
ROGXODU
0DUW ·GH )DNOWHPL] 0DYL 6DORQGD
%|OPP]Q GDYHWOLVL RODQ hVNS 6DLQW &\ULO
YH 0HWRWODU hQLYHUVLWHVL úNWLVDW )DNOWHVL gùUHWLP
h\HOHULQGHQ YH 0DNHGRQ\D &XPKXUEDüNDQ×
(NRQRPL'DQ×üPDQ×3URI'U/MXELPRU.HNHQRYVNL
àà
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
´$YUXSD%LUOLùLh\HOLùL<ROXQGD0DNHGRQ\DµNRQXOX
úQJLOL]FHELUNRQIHUDQVYHUGL
gQFHNL %|OP EDüNDQODU×P×]GDQ 3URI'U
1H]LKH 6|QPH] hQLYHUVLWHPL]LQ LON ED\DQ UHNW|U
\DUG×PF×V×DQ×V×QD9HUJL+DIWDV×PQDVHEHWL\OH
ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù×\OD ûXEDW ·GD
)DNOWHPL] NRQIHUDQV VDORQXQGD G]HQOHGLùLPL]
SDQHOLPL]LNLWDSYH&'KDOLQHJHWLUGLN\×O×QGD
3URI'U$\WDo (NHU <UG'Ro'U$\üHJO (NHU YH
\×O×QGD3URI'U)HY]L'HYULPKRFDODU×P×]LoLQ
DUPDùDQNLWDSODU\D\×QODG×N
0DUW·WD ú]PLU 9HUJL 'DLUHVL %DüNDQO×ù× LOH
9HUJL +DIWDV× HWNLQOLNOHUL oHUoHYHVLQGH 0DOL\H
%DNDQ×P×]× GD GDYHW HWWLùLPL] ´0NHOOHI +DN YH
g]JUONOHUL úGDUHQLQ <HWNL YH <NPOONOHULµ
NRQXOX ELU SDQHO JHUoHNOHüWLUHFHùL] %X NRQX
GD oRN |QHPOL dQN YHUJLGH ELU WDUDIWD LGDUH
GLùHU ELU WDUDIWD PNHOOHI YDU %X LOLüNLOHULQ oRN
L\L G]HQOHQPHVL JHUHNL\RU 3DQHOLPL]LQ V|]
NRQXVXLOLüNLOHULQJHOLüPHVLQHNDWN×GDEXOXQPDV×Q×
DU]X HGL\RUX] ú]PLU <HPLQOL 0DOL 0üDYLUOHU
2GDP×]×Q %DüNDQ <DUG×PF×V× ûDGL dHWLQ %H\
SDQHOLVWOHULPL]GHQ
0DUWWDULKLQGH3DULVPHUNH]OL´,QVWLWXW
&HGLPHVµLQ7UNL\H0GUOùQHJHWLULOGLP´,QVWLWXW
&HGLPHVµ \×O×QGD 3URI 'U -DFTXHV$XVWUX\
|QGHUOLùLQGH 3DULV·WH NXUXOPXüWXU (QVWLWQQ
Do×N DG× ´&HQWUH G·(WXGHV GX 'pYHORSSHPHQW
,QWHUQDWLRQDO HW GHV 0RXYHPHQWV (FRQRPLTXHV
HW 6RFLDX[µ (NRQRPLN YH 6RV\DO +DUHNHWOHU YH
8OXVODUDUDV× .DON×QPD $UDüW×UPDODU× (QVWLWV
(QVWLW HVNLGHQ 3DULV ,, 3DQWKpRQ$VVDV
hQLYHUVLWHVLQHEDùO×LNHQ\×O×QGD3DULV;,,9DO
GH 0DUQH hQLYHUVLWHVLQH EDùO× RODUDN oDO×üPD\D
EDüODG× 6RQ \×OODUGD 3DULV (VW hQLYHUVLWHVL
EQ\HVLQGH(QVWLWQQ<NVHNúVWLüDUH.RQVH\LQGH
6HQHJDO (VNL &XPKXUEDüNDQ× $EGRX 'LRXI
)UDQVD HVNL %DüEDNDQODU×QGDQ 3LHUUH 0HVVPHU
1REHO (NRQRPL gGO VDKLEL 3URI 0DXULFH
$OODLV JLEL üDKVL\HWOHU EXOXQPXüWXU $YUXSD·GD
Dù×UO×NO×ROPDN]HUH$%'·GHQ.DQDGD·\D)DV·D
.RQJR·\D 0DGDJDVNDU·D 6XUL\H·GHQ 5XV\D
)HGHUDV\RQXQD .D]DNLVWDQ·D dLQ·H 9LHWQDP·D
-DSRQ\D·\DNDGDUX]DQDQJHQLüELUFRùUDI\DLoLQGH
EHüN×W·D\D\D\×OP×ü·H\DN×QONHGHPGUONOHUL
YH·GHQID]OD\HVLYDU
h\HOHULQLQ oRùX ONHOHULQGH WDQ×QP×ü
SURIHV|UGHNDQYHUHNW|UOHUGHQVWG]H\\|QHWLFL
YHEURNUDWODUGDQROXüX\RU(QVWLWQQ·GHQEX
\DQD YH KDOHQ JHoHUOLOLùLQL VUGUHQ )DNOWHPL]OH
RUWDN ELOLPVHO LüELUOLùL DQODüPDV× EXOXQPDNWDG×U
(QVWLWGH J|QOOON YH IHGDNkUO×N WHPHOLQH GD\DO×
OCAK I×ü?=×I 2015 I×;Lëûj×°à
3URI'U.kPLO7ùHQ,QVWLWXW&HGLPHV·LQ.XUXOXü<×O×.XWODPDODU×QGD
3DULV6RUERQQHhQLYHUVLWHVL*UDQG6DORQ·GDNRQXüPDV×Q×\DSDUNHQ
ELU oDO×üPD V|] NRQXVXGXU (QVWLW VRQUDV×
JOREDOOHüPH VUHFL\OH ELUOLNWH IDDOL\HWOHULQL oRN
VD\×GD ONH\H \D\P×üW×U 6RQ \×OODUGD JOREDOOHüPH
VUHFL LoLQGH PHYFXW HNRQRPLN VRV\DO YH NOWUHO
\DS×GD VUGUOHELOLU NDON×QPD LPNDQODU×Q×
DUDüW×U×\RU
´0DOL\H %|OP 6|\OHüLOHULµQGH 0D\×V
·GD ,QVWLWXW &HGLPHV %DüNDQ× 3URI &ODXGH
$OEDJOLNRQXùXPX]ROGX
\×O×QGD ´,QVWLWXW &HGLPHVµLQ ¶(NRQRPLN
.UL] YH úüJF 3L\DVDODU×· NRQXOX 8OXVODUDUDV×
&HGLPHV.RORN\XPXQXú]PLU·GHQLYHUVLWHPL]LQHY
VDKLSOLùLQGH JHUoHNOHüWLUGLN )UDQV×]FD WHEOLùOHUL
NLWDS KDOLQH JHWLUGLN &(',0(67h5.ú<( (NLELQLQ
\D\×QODG×ù× NLWDE×P×] E\N LOJL J|UG .DV×P
·GH3DULV·WH´,QVWLWXW&HGLPHVµLQ.XUXOXü<×O×
NXWODPDODU×QDYHNRORN\XPXQDNDW×OG×N(QVWLWQQ
<×O WDQ×W×P NLWDSo×ù×QGD EL]H YHULOHQ |QHPLQ
ELU J|VWHUJHVL RODUDN hQLYHUVLWHPL]LQ ORJRVX VRO
VW N|üHGH \HU DOP×üW× ú]PLU·GHNL NRORN\XPXPX]D
NDW×ODQ PHVOHNWDüODU×P×] YH NLWDE×P×]× J|UHQOHU
WDNGLU YH WHüHNNUOHULQL LIDGH HWWLOHU ú]PLU·GH
J|VWHUGLùLPL]PLVDÀUSHUYHUOLùLPL]GHQoRNPHPQXQ
NDOG×NODU×Q×V|\OHGLOHU
1LVDQ D\×QGD ´,QVWLWXW &HGLPHVµ 5LMHND
hQLYHUVLWHVL LüELUOLùL\OH +×UYDWLVWDQ·GD ´
8OXVODUDUDV×(NRQRPLN(QWHJUDV\RQODU5HNDEHWYH
úüELUOLùL .RORN\XPXµ \DS×ODFDN %X NRORN\XPD ELU
HNLSOHWHEOLùOHULPL]OHNDW×ODFDù×]
3URMHOHU NRQXVXQGD üXQODU× V|\OH\HELOLULP
hQLYHUVLWHPL]LQ %LOLPVHO $UDüW×UPDODU )RQX
ND\QDNODU×Q× NXOODQ×ODUDN \DSW×ù×P×] SURMHOHU YDU
7ELWDN·DED]×SURMHOHULPL]LVXQGXN
OCAK I×ü?=×I 2015 I×;Lëûj×°à
» Röportaj «
\×O×QGD E|OPP]GHQ o |ùUHWLP
HOHPDQ×P×] +DNDQ %D\ $KPHW $\VX YH 'RùDQ
%DN×UWDü 0DOL\H %DNDQO×ù×·Q×Q 7UNL\H oDS×QGD
DoW×ù× ´ .D\×W '×ü× (NRQRPL LOH 0FDGHOHGH
(WNLQOLùLQ $UWW×U×OPDV×µ NRQXOX SURMH \DU×üPDV×QD
RUWDNSURMHOHUL\OHNDW×OG×ODU
·OLN |GOOHULQL D\Q× \×O×Q 1LVDQ D\×QGD
úVWDQEXO·GD \DS×ODQ W|UHQGH 0DOL\H %DNDQ×Q×Q
HOLQGHQ DOG×ODU .D\×W G×ü× HNRQRPL ONHPL]LQ
|QHPOL ELU VRUXQX 0DOL\H %DNDQO×ù× EX VRUXQXQ
DVJDUL VHYL\HOHUH oHNLOPHVL LoLQ E\N ELU oDED
LoLQGHgùUHWLP
HOHPDQODU×P×]×Q
SURMHOHULQGH
RUWD\D NR\GXNODU× |QHULOHULQ %DNDQO×N WDUDI×QGDQ
X\JXODPD\D NRQXOPDV×QGDQ YH ROXPOX VRQXoODU
DO×QPDNWDROPDV×QGDQVHYLQoOL\L]
<LQH \×O×QGD $]HUED\FDQ 9HUJLOHU
1D]×UO×ù×$]HUED\FDQ·×Q0LOOL/LGHUL+D\GDU$OL\HY·LQ
'RùXP <×O× DQ×V×QD ´$]HUED\FDQ 9HUJL
6LVWHPLQLQúQNLüDI<ROODU×µNRQXOXG|UWGLOGHQ$]HUL
7UNoHVL 7UNL\H 7UNoHVL 5XVoD YH úQJLOL]FH
ELULVL\OHDUDüW×UPDSURMHVLQLQVXQXODELOHFHùL\NVHN
OLVDQV|ùUHQFLOHULDUDV×QGDXOXVODUDUDV×ELU\DU×üPD
G]HQOHGL%X\DU×üPDGDGDQ×üPDQO×ù×PGD|ùUHWLP
HOHPDQ×P×] )DWPD <DS×F× SURMHVL\OH oQFON
|GOQH OD\×N J|UOG úON LNL |GO $%'·GHQ
$PHULNDO× \NVHN OLVDQV |ùUHQFLOHUL DOG× +D]LUDQ
·GH %DN·GH 9HUJLOHU 1D]×UO×ù×QGD |GO W|UHQL
G]HQOHQGL
%X IDDOL\HWOHU oHUoHYHVLQGH %|OP RODUDN
KHGHÀPL]L\LHùLWLPYHULOHQELUNXUXPROPD\DQ×QGD
\XUWLoLQGHYHG×ü×QGDLüELUOLùLGDKDoRNDU]XODQDQ
LOJL GX\XODQ YH PDOL VRUXQODU×Q o|]PQH ELOLPVHO
NDWN× VXQPD\D GHYDP HGHQ ELU NXUXP RODUDN
YDUO×ù×P×]×JoOHQGLUHUHNVUGUPHNWLU
3URI 'U.kPLO 7ùHQ gùUHWLP <×O× 0DOL\H %|OP VL
)DNOWHV<DVHPLQ$NJO·7HEULN(GHUNHQ+D]LUDQ
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
àÛ
ã%OZBµZBCJ[EFWBSü[EJZFSFL5SLMFSJOEF
EFúFSMJBLBEFNJLmBMüþNBMBSZBQUüúüOüHzTUFSNFL
HFSmFLUFO mPL zOFNMJ ²*OTUJUVU $FEJNFT³
mFSmFWFTJOEF 'SBOTü[ CJMJN BEBNMBSüZMB
JMJþLJMFSJOJ[EFOWFmBMüþNBMBSüOü[EBOCBITFUUJOJ[
4PO [BNBOMBSEB 'SBOTBµOüO MLFNJ[F PMBO
UFQLJTFMMJúJ Hz[ zOOEF CVMVOEVSVMEVúVOEB
CJ[FCBLüþBmüMBSüOüOBTüMEFúFSMFOEJSJZPSTVOV[ &NJOJ[ LJ ZBQüMBO mBMüþNBMBS MLFNJ[ BEüOB
zOFNMJLBULüMBSTBúMBNBLUBEüS
´,QVWLWXW &HGLPHVµ LoLQGH YH G×ü×QGD )UDQVD
YH )UDQV×]ODUOD LOLüNLOHULP YDU %X LOLüNLOHU NDUü×O×NO×
JYHQH YH VDPLPL\HWH GD\DQDQ JHoPLüL RODQ YH
GHYDP×DUWDUDNDU]XODQDQLOLüNLOHU0DDOHVHI]DPDQ
]DPDQONHPL]OH)UDQVDDUDV×QGDVL\DVLNRQXODUGD
VRUXQODU \DüDQ×\RU YH EX VRUXQODU PHG\DQ×Q GD
HWNLVL\OH ELU VUH HWNLVLQL VUGU\RU gQ \DUJ×ODU×Q
ROGXùX GD ELU JHUoHN )DNDW KHU üH\H UDùPHQ
)UDQVD·GD 7UNL\H·QLQ |QHPL ELOLQL\RU )UDQVD
HVNL EDüEDNDQODU×QGDQ HWNLOL ELU SROLWLNDF× RODQ
0LFKHO 5RFDUG \×O×QGD +DFKHWWH \D\×QODU×
DUDV×QGD´2XLjOD7XUTXLHµ7UNL\H·\H(YHWLVLPOL
NLWDE×Q× \D\×QODG× .LWDE×QGD 7UNL\H·QLQ |]HOOLNOH
HNRQRPLN\|QGHQ$YUXSD%LUOLùLDo×V×QGDQWDü×G×ù×
|QHPL YXUJXOX\RU )UDQVD SDUODPHQWRVXQGDQ
GüN NDW×O×PO× R\ODPDODUOD JHoHQ YH EL]L UDKDWV×]
HGHQ NDUDUODU NDUü×V×QGD WDQ×G×ù×P )UDQV×] ELOLP
DGDPODU×QGDQLOLüNLOHULPL]LoLQGHNHQGLSDUODPHQWR
NDUDUODU×Q× HOHüWLUHQ WHSNLVHO HSRVWD PHVDMODU×
DOG×P0D\×V·GH*UHQREOH·GHGRNWRUDVRQUDV×
ELU VUH \DQODU×QGD NDOG×ù×P DLOH EHQL YH DLOHPL
J|UPHNLoLQ\×OODUVRQUDú]PLU·HJHOGL.OWUP]
\DN×QGDQ WDQ×PDN LVWHGLOHU (NLP ·GH DLOHFHN
3DULV·H JLWPLüWLN 3DULV·H JHOHFHùLPL]L |ùUHQHQ
3DULV·WHQ oRN X]DN \HUOHUGH RWXUDQ GRVWXPX] ED]×
)UDQV×]DLOHOHUEL]LPOHEXOXüPDNLoLQ3DULV·HJHOGLOHU
7UNL\H)UDQVD LOLüNLOHUL X]XQ ELU WDULKL JHoPLüH
GD\DQPDNWDG×U$QNDUD$QODüPDV×\OD)UDQVD
LWLODIGHYOHWOHULDUDV×QGD7%00·\LYHHJHPHQOLùLPL]L
LONWDQ×\DQVL\DVLLOLüNLOHULPL]LQEDüODG×ù×%DW×O×ELU
GHYOHWWLU úOLüNLOHULPL]H KHU ]DPDQ VDùGX\XQXQ
KDNLPROPDV×Q×GLOL\RUXP
ª'RNX] (\OO hQLYHUVLWHVL 0DOL\H %|OP
LOH '(h úNWLVDGL YH úGDUL %LOLPOHU )DNOWHVL
0H]XQODU×'HUQHùLLüELUOLùLQGH\DS×ODQ´ú]PLU
úNWLVDW*QOHUL·QGHQEDKVHGHUPLVLQL]"
)DNOWHPL]0H]XQODU×'HUQHùLú=ú0'(5
ûXEDW WDULKLQGH ú]PLU·GH WRSODQDQ úNWLVDW
.RQJUHVLDQ×V×QDJHQHOGHüXEDWD\×QGDú]PLUúNWLVDW
*QOHUL G]HQOL\RU +HU \×O |QH o×NDQ HNRQRPLN
NRQXODU SDQHO NRQXVX \DS×O×\RU %X \×O úNWLVDW
à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
*QOHULQGH ú=ú0'(5 0DOL\H %|OPP]OH LüELUOLùL
\DSW× YH ûXEDW WDULKLQGH ´·H 'RùUX
7UN9HUJL6LVWHPL·QLQ'HùHUOHQGLULOPHVLµNRQXOXELU
SDQHO JHUoHNOHüWLUGLN *HQoú] gùUHQFL 7RSOXOXùX
YH )DNOWHPL] 0DOL\H .XOE GH SDQHOH GHVWHN
YHUGL ú]PLU <HPLQOL 0DOL 0üDYLUOHU 2GDP×]×Q
%DüNDQ <DUG×PF×V× ûDGL dHWLQ %H\ GH SDQHOLPL]H
NRQXüPDF×RODUDNNDWN×VDùODG×.DW×ODQODU×QKRüQXW
NDOG×ù× FRüNXOX J]HO ELU SDQHO ROGX 3DQHOLPL]H
J|UVHOYH\D]×O×EDV×QGDLOJLJ|VWHUGL
|QHPOLELUWDULK6HNL]\×OVRQUD7UNL\H
&XPKXUL\HWL <×O×Q×LGUDN HGHFHN 3DQHOLPL]GH
GDKD L\L LüOH\HQ DGLO ELU YHUJL VLVWHPL LoLQ QHOHU
\DS×OPDV× JHUHNL\RU NRQXVX PDVD\D \DW×U×OG×
+HQ] &XPKXUL\HW LODQ HGLOPHGHQ ú]PLU·GH ûXEDWWDULKLQGHúNWLVDW.RQJUHVLG]HQOHQGL
%X NRQJUHGH HOH DO×QDQ J|UüOHU 7UNL\H·QLQ
LNWLVDGLYHPDOLSROLWLNDODU×QD\DQV×G×\×O×QGD
DüDUEXNRQJUHGHNLJ|UüOHUGRùUXOWXVXQGDNDOG×U×OG×
YH E|\OHFH WDU×P VHNW|U ]HULQGHNL YHUJL \N
|QHPOL|OoGHD]DOW×OG×*QP]GHLVHND\×WG×ü×O×N
YH GROD\O× YHUJLOHULQ YHUJL VLVWHPLPL]GHNL Dù×UO×ù×
YHUJLG]HQLPL]OHLOJLOLVRUXQODU×QLONV×UDODU×QGD
ªúNWLVDW*QOHULoHUoHYHVLQGHú=ú0'(5
´9HUJL$GDOHWL$o×V×QGDQ 7UN 9HUJL 6LVWHPLQLQ
'HùHUOHQGLULOPHVLµNRQXOXELUPDNDOH\DU×üPDV×
G]HQOHGL %X \DU×üPD LOH LOJLOL J|UüOHULQL]L
DODELOLUPL\L]"
3URI 'U .kPLO 7ùHQ YH ú=ú0'(5 <|QHWLP .XUXOX %DüNDQ× <(UNDQ
g]GHPLU ú]LPGHU gGOO 0DNDOH <DU×üPDV× VL .×YDQo g]HU·H gGO YH
Belgesini verirken
0DNDOH \DU×üPDV×Q×Q NRQXVXQX ú=ú0'(5
\|QHWLFLOHULLOHELUOLNWHEHOLUOHGLN<DU×üPD\DGDKDoRN
0DOL\H%|OP|ùUHQFLOHULPL]NDW×OG×gùUHQFLOHULPL]
\DU×üPD\D JHUoHNWHQ HPHN YHULOPLü PDNDOHOHU
J|QGHUGLOHU 3DQHOGH GHUHFH\H JLUHQOHUH |GOOHUL
YHULOGL0DNDOHOHUGHYHUJL\NQQONHPL]GHDGLO
YH GHQJHOL ELU ELoLPGH GDù×W×ODPDG×ù× |UQHNOHUOH
RUWD\DNRQXOX\RUYH|QHULOHUVXQXOX\RU7UNL\H·GH
OCAK I×ü?=×I 2015 I×;Lëûj×°à
ã5SLJZF &LPOPNJTJOJ EFúFSMFOEJSFDFL
PMVSTBOü[ZüMüOEBCJ[MFSJOFMFSCFLMJZPS
\×O×QGDQ LWLEDUHQ HNRQRPLN YH PDOL
J|VWHUJHOHULPL] $%' N|NHQOL NUL]LQLQ
HWNLOHULQGHQ X]DNODüW× 0DOL GLVLSOLQ YH LVWLNUDU
SROLWLNDODU× WHNUDU |QH o×NW× .DPX NHVLPL
KDUFDPDODU×QGD GLNNDWOL ROPD\D oDO×ü×\RU %WoH
Do×ù×P×]GDUDOPD\DEDüODG×IDNDWFDULDo×NVRUXQX
|QHPLQL NRUX\RU .UHVHOOHüHQ GQ\DGD YH G×ü
GQ\D\D HQWHJUDV\RQ VHYL\HVL JLGHUHN DUWDQ
ONHPL]GH Lo IDNW|UOHU \DQ×QGD G×ü IDNW|UOHUGH
EHNOHQPH\HQ JHOLüPHOHU GH HNRQRPLN YH PDOL
GHQJHOHULPL] ]HULQGH ULVN ROXüWXUPDNWDG×U dHYUH
ONHOHUGHNL VL\DVL NDU×ü×NO×NODU YH oDW×üPDODU
HNRQRPLPL]L ROXPVX] HWNLOHPH\H GHYDP HGL\RU
.×VDFDV× SHN oRN ONH JLEL ND\JDQ ELU ]HPLQGH
LOHUOHPH\H oDO×ü×\RUX] $G×PODU×P×]× PPNQ
ROGXùX|OoGHGLNNDWOLDWPDO×\×]7NHWLPGHQGDKD
oRN UHWLPL GüQPHPL] OD]×P +DUFDPDJHOLU
EDù×Q× oRN NRSDUPDPDO×\×] úKWL\DWO× ELU L\LPVHUOLN
LoLQGH \×O×QD EDNPDQ×Q X\JXQ RODFDù×Q×
GüQ\RU YH \×O×Q×Q L\L JHoPHVLQL WHPHQQL
HGL\RUXP
ª.kPLO %H\ 3URIHV|U 'RNWRU .LPOLùLQL]
\DQ×QGD<00XQYDQ×QDVDKLSVLQL]<HPLQOL0DOL
0üDYLUOLN 0HVOHùL KDNN×QGD GüQFHOHULQL]
QHOHUGLU"
\×O×QGD SURIHV|U ROGXP 2 ]DPDQNL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
» Röportaj «
WRSODP YHUJL KDV×ODW× LoLQGH GROD\O× YHUJLOHULQ SD\×
·OHULQ]HULQGHGLU7HNEDü×QDEXRUDQELOHYHUJL
DGDOHWLEDN×P×QGDQ7UN9HUJL6LVWHPLQLQ|QHPOLELU
VRUXQDVDKLSROGXùXQXJ|VWHUPHNWHGLU
$GLOELUYHUJLVLVWHPLLoLQWRSODPYHUJLJHOLUOHUL
LoLQGHGROD\V×]YHUJLOHULQDù×UO×ù×Q×QROPDV×JHUHNLU
dQN GROD\O× YHUJLOHUL \DQL WNHWLPH GD\DO×
YHUJLOHUL JHOLU VHYL\HVL GüN RODQGD RUWD RODQGD
\NVHNRODQGDD\Q×PLNWDUGD|GHPHNWH|GHGLNOHUL
YHUJLOHU JHOLUOHULQH RUDQODQG×ù×QGD DGDOHWVL] ELU
\DS×NDUü×P×]Do×NPDNWDG×U
$GDOHWEDN×P×QGDQELUGLùHU|QHPOLNRQXND\×W
G×ü× HNRQRPL .D\×W G×ü× HNRQRPLQLQ E\NOù
NRQXVXQGDoHüLWOLUDNDPODUYDUJLEL
.D\×W G×ü× LOH PFDGHOHGH YDWDQGDüODUD GD |QHPOL
J|UHYOHU GüPHNWHGLU $O×üYHULüOHU NDUü×O×ù×QGD
EHOJHDO×QPDV×EXNRQXGDGX\DUO×ROXQPDV×|QHP
WDü×\RU%LUWDN×P\DQO×üX\JXODPDODUJ|U\RUVDNEX
LOJLOLOHUHLOHWLOPHOLGLU*HUoHNELUGHPRNUDVLL\LLüOH\HQ
ELU YHUJL G]HQLQGHQVLVWHPLQGHQ JHoPHNWHGLU
hONHPL]LQ EDü×QD JHoPLüWH QH JHOPLüVH YHUJL
VLVWHPLQLQL\LoDO×üPDPDV×QGDQJHOPLüWLUGL\HELOLUL]
3URI 'U .kPLO 7ùHQ ´·H 'RùUX 7UN 9HUJL 6LVWHPL·QLQ
'HùHUOHQGLULOPHVLµ.RQXOX3DQHOGH$o×O×ü.RQXüPDV×Q×<DSDUNHQ
PHY]XDWDJ|UHLNWLVDWYHPDOL\HDODQODU×QGD3URIHV|U
RODQ|ùUHWLP\HOHUL\HPLQOLPDOLPüDYLUOLNXQYDQ×Q×
DODELOL\RUGX ûLPGL SURIHV|U XQYDQ×Q×] ROVD ELOH
\HPLQOL PDOL PüDYLU RODELOPHN LoLQ LOJLOL V×QDYODU×
YHUPHQL]JHUHNL\RU<HPLQOL0DOL0üDYLUOLN0HVOHùL
\×O×QGD \DVDO ELU ]HPLQH NDYXüWX <HPLQOL
0DOL 0üDYLUOHULPL]LQ oHüLWOL VRUXQODU× EXOXQX\RU
0WHVHOVLOVRUXPOXOXNEXVRUXQODU×QEDü×QGDJHOL\RU
6RUXQODU×Q D]DOW×OPDV× NRQXVXQGD 2GDP×] |QHPOL
oDO×üPDODU\DS×\RUDPDVRQXoDOPDN]DPDQLVWL\RU
<HPLQOL 0DOL 0üDYLUOHULPL] DODQODU×QGD GHQH\LPOL
LVLP\DSP×üPHVOHNPHQVXSODU×ROXSWRSOXPXPX]XQ
VHoNLQELUNHVLPLQLPH\GDQDJHWLUPHNWHGLUOHU
ª<XUW LoLQGH YH \XUW G×ü×QGD \D\×QODQP×ü
oRNVD\×GDHVHULQL]ROGXùXQXELOL\RUX]g]HOOLNOH
´'HYOHW %WoHVLµ DGO× NLWDE×Q×] KDNN×QGD ELOJL
YHUHELOLUPLVLQL]"
%HOLUOL VD\×GD NLWDE×P úQJLOL]FH )UDQV×]FD
5XVoD \D\×QODQP×ü PDNDOHOHULP \DQ×QGD JH]L
NLWDSODU×PGDYDU%LOLPVHOIDDOL\HWOHULoLQGH]L\DUHW
HWWLùLPONHOHUOHLOJLOLYHRNX\XFXODUWDUDI×QGDQoRN
EHùHQLOHQ NLWDSODU×P EXQODU 'HYOHW %WoHVL LVLPOL
NLWDE×PGHUVNLWDE×G×U\×O×QGDLONEDVN×V×(\OO
·GH EDVN×V× \DS×OG× +HU EDVN×GD NLWDE×P×
JQFHOOL\RUXP dQN PHY]XDW YH X\JXODPDODU
GHùLüL\RU.LWDE×PVHYLOGLRNXQX\RU%XQGDQE\N
PXWOXOXNGX\X\RUYHNLWDE×P×GDKDL\LKDOHJHWLUPHN
LoLQ oDED KDUF×\RUXP \×O×QGD |ùUHQFLOHUL
]HULQGHE\NL]OHUE×UDNP×ü7UNL\H&XPKXUL\HW
0HUNH]%DQNDV×gQFHNL%DüNDQ×'XUPXü<×OPD]·×Q
GD |ùUHWPHQL RODQ HGHEL\DW |ùUHWPHQL UDKPHWOL
EDEDP×Q ELU G|QHPH WDQ×NO×N HGHQ HO QRWODU×Q×
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
à
Kâmil TÜĞEN Kimdir?
3URI 'U .kPLO 7ùHQ ú]PLU <HPLQOL 0DOL
0üDYLUOHU 2GDV× 'HUJLVLQLQ 6RQ 6D\×V×Q× úQFHOHUNHQ ²
hVWWHNL )RWRùUDÁDU 0DOL\H %|OP %DüNDQODU× 3URI
6DIIHW5ú57(1.3URI'U1H]LKH6g10(=3URI'U0$OL
$.78ø/83URI'U)HY]L'(95ú03URI'U6DEUL7(.ú5
3URI'U$\WDo(.(53URI'U0HKPHW72681(5
W|UHQ NRQXüPDODU×Q× PDNDOHOHULQL
YH |ùUHQFLOHULQLQ DQ×ODU×Q× NDSVD\DQ
´)DKUL 7ùHQ·GHQ 1RWODUµ LVLPOL ELU
NLWDS\D\×QODG×P´8OXEH\·GHQd×NW×P
<RODµLVPLQGHNHQGLKD\DWVHUYHQLPL
DQODWDQ ELU NLWDE×P GD EDV×PD KD]×U
GXUXPGDG×U%DV×OPDV×LoLQELUD]GDKD
\RODOPDO×\×P
ª6RQ RODUDN 2GD h\HOHULPL]H
LOHWPHNLVWHGLùLQL]ELUNRQXYDUP×"
dRN VD\×GD \H \DN×Q GRVWXP
2GD \HWNLOLOHULQLQ %|OPP] YH
)DNOWHPL]OH \DN×Q LüELUOLùL LoLQGH
ROPDN
LVWHGLNOHULQL
PXWOXOXNOD
J|U\RUXP dLQ·LQ X]XQ \×OODU JHULGH
NDOPDV×Q×Q QHGHQL RODUDN G×ü GQ\D
LOH DUDV×QD |UGù VHW GXYDUODU
J|VWHULOL\RU'XYDUODU×ELUOLNWHLQGLUPHN
\DN×QODüPDN WHFUEHOHUL YH ELOJLOHUL
SD\ODüPDN]DPDQ×2GDP×]×Q]DPDQ
]DPDQPHVOHNLYHVRV\DOIDDOL\HWOHULQH
NDW×O×\RUXP oRN \DUDUODQ×\RUXP
gUQHùLQ 1LVDQ ·GHNL 0DUGLQ
JH]LVL KHU \|Q\OH XQXWXOPD] ELU
JH]L\GL 2GD \|QHWLPLQLQ EDüDU×O×
oDO×üPDODU× 2GD GHUJLVLQH \DQV×\RU
2GDP×]\HOHULQLQIDDOL\HWOHUHNDW×O×P×
DUWW×NoDIDDOL\HWOHULQGDKDHWNLOLRODFDù×
Do×NW×U
KâmLO
%H\
GHùHUOL
SD\ODü×PODU×Q×] LoLQ oRN WHüHNNU
HGL\RUX]
%HQ GH 0DOL\H %|OPP]
WDQ×WPDPD I×UVDW YHUGLùLQL] LoLQ
VL]OHUH oRN WHüHNNU HGL\RU EDüDU×O×
oDO×üPDODU×Q×]×QGHYDP×Q×GLOL\RUXP
àÕ
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
3URI 'U .kPLO 7hø(1 \×O×QGD NDQ\RQX LOH QO
8OXEH\8üDN·GHGRùGX2UWD|ùUHQLPLQLú]PLU$WDWUN/LVHVLQGH
WDPDPODG×NWDQ VRQUD \×O×QGD $QNDUD hQLYHUVLWHVL 6L\DVDO
%LOJLOHU)DNOWHVLúNWLVDW0DOL\H%|OPQGHQPH]XQROGX·GH
(JHhQLYHUVLWHVLúNWLVDW)DNOWHVL0DOL\H%|OPQHDVLVWDQRODUDN
JLUGL ·GD GRNWRU ·GH GRoHQW XQYDQ× DOG× 0DUW ·GH
SURIHV|UOùH\NVHOWLOGL\×O×QGD´.HVLQ'|Qü'|QHQOHULQYH
.DUü×OD\DQODU×Q6DQF×ODU×µNRQXOXûHYNHW%LOJLQ<HQL$V×U*D]HWHVL
$UDüW×UPD<DU×üPDV×QGDLNLQFLOLN|GOYHULOGL|ùUHWLP
\×O×QGD ELU \×O VUH\OH )UDQVD·GD %HVDQoRQ)UDQFKH&RPWp YH
*UHQREOH6RV\DO%LOLPOHUhQLYHUVLWHOHULLOH3DULV,,hQLYHUVLWHVLQGH
DUDüW×UPDoDO×üPDODU×Q×VUGUG\×OODU×DUDV×QGD'RNX]
(\OOhQLYHUVLWHVLúú%)'HUJLVL<D\×Q.RPLV\RQX\HOLùLEDüNDQO×ù×
YH HGLW|UOù J|UHYLQL \UWW \×O×QGD (JH %|OJHVL 6DQD\L
2GDV×9HUJL$UDüW×UPD.RPLV\RQXQGD\H·GHú]PLU7LFDUHW
2GDV×QGD X]PDQ PüDYLU RODUDN J|UHY \DSW× ´7UNL\H 0DOL\H
6HPSR]\XPXµ ']HQOHPH .RPLWHVL YH %LOLP .XUXOX \HOLNOHULQH
VHoLOGLYH'RNX](\OOhQLYHUVLWHVLúú%)
0DOL\H %|OP %DüNDQ <DUG×PF×O×ù× .×UJ×]LVWDQ7UNL\H 0DQDV
hQLYHUVLWHVLúú%)0DOL\H%|OP%DüNDQO×ù×J|UHYOHULQGHEXOXQGX
ú]PLU<HPLQOL0DOL0üDYLUOHU2GDV×Q×Q6HoLPOL2ODùDQ*HQHO
.XUXOXQXWDNLEHQWDULKLQGH\DS×ODQVHoLPOHUGHhVW.XUXO
7h502% 'HOHJHVL VHoLOGL WDULKLQGH .DPX *|]HWLPL
0XKDVHEH YH 'HQHWLP 6WDQGDUWODU× .XUXPXQGDQ %Dù×PV×]
'HQHWoLEHOJHVLDOG×'RNX](\OOYH(JHhQLYHUVLWHVLQGH$GQDQ
0HQGHUHVhQLYHUVLWHVL1D]LOOLúNWLVDGLYHúGDUL%LOLPOHU)DNOWHVLQGH
0XùODúüOHWPHFLOLNYH7XUL]P<NVHN2NXOXQGDOLVDQVYHOLVDQVVW
G]H\GHNDPXPDOL\HVLDODQ×QGDGHUVOHUYHUGL.DPX0DOL\HVLQH
*LULü 3DUDÀVNDOLWH YH 3DUDÀVNDO *HOLUOHU 'HYOHW %WoHVL ·H
'RùUX)UDQVD·GDQ1RWODU5HPDUTXHVVXUOD)UDQFHjODYHLOOHGH
O·DQ .×UJ×]LVWDQ·GDQ 1RWODU )UDQVD úQJLOWHUH 5RPDQ\D YH
0×V×U·GDQ 1RWODU ,QVWLWXW &HGLPHV·LQ 8OXVODUDUDV× .RORN\XPODU×
&ROORTXHV ,QWHUQDWLRQDX[ GH O·,QVWLWXW &(',0(68QLYHUVLWp
GH 3DULV,, 3DQWKpRQ$VVDV 5XV\D 0DNHGRQ\D &H]D\LU YH
7XQXV·GDQ 1RWODU ,QVWLWXW &HGLPHV·LQ 8OXVODUDUDV× .RORN\XPODU×
&ROORTXHV ,QWHUQDWLRQDX[ GH O·,QVWLWXW &(',0(68QLYHUVLWp GH
3DULV;,, 9DO GH 0DUQH LVLPOL NLWDSODU× \DQ×QGD \XUW LoLQGH YH
G×ü×QGD\D\×QODQP×üELOLPVHOoDO×üPDODU×YDU)UDQV×]FDúQJLOL]FH
YHEHOLUOL|OoGH5XVoDELOL\RU
+DOHQ'RNX](\OOhQLYHUVLWHVLúú%)0DOL\H%|OP%WoH
YH 0DOL 3ODQODPD $QDELOLP 'DO× %DüNDQO×ù× %|OP %DüNDQO×ù×
)DNOWH .XUXOX \HOLùL )DNOWH <|QHWLP .XUXOX
\HOLùL'RNX](\OOhQLYHUVLWHVL6HQDWRVXh\HOLùL
YH 3DULV PHUNH]OL ,QVWLWXW &(',0(6·LQ 7h5.ú<(
0GUOù J|UHYOHULQL \UW\RU (YOL YH ELU oRFXN
EDEDV×
<$<,1/$5,
.HQGLVLQH DLW DGHW NLWDE× PDNDOH YH WHEOLùL oHYLULVLoRNVD\×GDSURMHoDO×üPDV×YHHGLW|UOùQ\DSW×ù×NLWDSODU
EXOXQPDNWDG×U
OCAK I×ü?=×I 2015 I×;Lëûj×°à
Sayın Murat
Esat ZABITÇI ile Röportaj
» Röportaj «
Kurşun Kalem Eğitim Vakfı Yönetim Kurulu Başkanı
.XUüXQ .DOHP (ùLWLP 9DNI× <|QHWLP .XUXOX %DüNDQ× 6D\×Q 0XUDW (VDW =$%,7d, LOH 9DNI×Q \DS×V×QGDQ
DPDoODU×QGDQKHGHÁHULQGHQEDKVHWWLùLPL]oRNNH\LÁLELUV|\OHüL\DSW×Ng]HOOLNOHHùLWLPHJ|QOYHUPLüELUL
RODUDNJHOHFHùHGDLUXPXWODU×P×]×Q\HüHUPHVLQLVDùOD\DQ=$%,7d,·\DGHùHUOLYDNLWOHULQLEL]HD\×UG×NODU×LoLQ
oRNWHüHNNUHGHUL]
»0XUDW%H\.XUüXQ.DOHP(ùLWLP9DNI×QH
]DPDQ NXUXOGX" 9DNI×Q NXUXOXüX LOH LOJLOL QHOHU
V|\OH\HELOLUVLQL]"
.XUüXQ .DOHP (ùLWLP 9DNI× ´7RSOXPXPX]XQ
JHOLüPHVL YH oDùGDü GHùHUOHUOH \RO DOPDV×
HùLWLP YH ELOLP DODQODU×QGD LOHUL DW×ODFDN DG×PODUOD
JHUoHNOHüWLULOHELOLUµ GüQFHVL LOH ELU DUD\D JHOHQ
HùLWLP J|QOOV WDUDI×QGDQ \×OO×N ELU oDO×üPD
VRQXFXQGD.DV×PWDULKLQGHNXUXOGX
0DUW WDULKLQGH \DS×ODQ *HQHO
.XUXO VRQUDV×QGD <|QHWLP .XUXOX %DüNDQ× RODUDN
J|UHYH JHOGLP 9DNI×P×]×Q NXUXOXü DüDPDV×QGDQ
OCAK I×ü?=×I 2015 I×;Lëûj×°à
EX \DQD E\N ELU |]YHUL HPHN YH KH\HFDQ LOH
oDO×üDUDN YDNI×P×]× EX JQOHUH XODüW×UDQ EDüWD
.XUXFX%DüNDQ·×P×]6D\×Q$GQDQg]EHNYHGHùHUOL
<|QHWLP .XUXOX \HOHUL .XUXFX h\HOHULPL] YH
<HQL h\HOHULPL]H oRN WHüHNNU HGL\RUXP %X \HQL
VUHoWH GDKD GD oRN oDO×üDUDN JHQoOHULPL]LQ
D\G×QO×N \DU×QODUD NDYXüPDV× XPXWOX ELU JHOHFHN
LoLQKHSELUOLNWHGDKDJoORODFDù×P×]DLQDQ×\RUXP
»%L]HELUD].XUüXQ.DOHP(ùLWLP9DNI×·Q×Q
NXUXOXüDPDF×QGDQEDKVHGHUPLVLQL]"
9DNI×P×]×Q NXUXOXü DPDF× HùLWLPOL \NVHN
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
àÔ
QLWHOLNOL YH EDüDU×O× |ùUHQFLOHUH XODüDELOPHN YH EX
JHQoOHULQ\ROXQXD\G×QODWDELOPHNWLUdDùGDüELUONH
YH oDùGDü ELU WRSOXP LoLQ HùLWLP YH JHQoOHULPL]
|QFHOLùLPL]GLU
.XUüXQ .DOHP (ùLWLP 9DNI× ONHPL]LQ
JHOHFHùLQL NXUDFDN oDùGDü YH HYUHQVHO NOWU
GHùHUOHUL\OHGRQDQP×ü$WDWUNLONHYHGHYULPOHULQH
EDùO× ELUH\OHULQ VD\×V×Q× DUW×UPDQ×Q \ROXQXQ
oRFXNODU×P×]× HQ L\L üHNLOGH HùLWPHNWHQ JHoWLùLQH
LQDQPDNWDG×U
dDùGDü RNX\DQ DUDüW×UDQ ELOLPVHO
GüQHQ VRUJXOD\DQ HGLQGLùL ELOJL\L NXOODQDELOHQ
YH EX ELOJL ELULNLPLQL \DüDG×ù× WRSOXPD DNWDUDELOHQ
´|QFµ QLWHOLùL WDü×\DQ (ùLWLP )DNOWHVL·QGHNL YH
$QDGROX gùUHWPHQ /LVHVL·QGH RNX\DQ ´|ùUHWPHQµ
DGD\ODU×QD JHUHNOL GHVWHùL VDùODPDN YDNI×P×]×Q
WHPHODPDF×G×U
»gùUHQFLOHUH EX JHUHNOL GHVWHùL QDV×O
VDùO×\RUVXQX]"
.XUüXQ .DOHP (ùLWLP 9DNI× 9DNI×P×] \HOHUL
YH HùLWLPH J|QO YHUHQ EDù×üo×ODU LOH EXUVL\HU
VD\×V×Q× K×]OD DUWW×UDUDN EDüDU×O× JHQoOHULPL]LQ
HùLWLPLKWL\DF×QDPFDGHOHVLQHRUWDNROX\RU9DN×I
RODUDN DWW×ù×P×] DG×PODU× KHU JQ E\W\RUX]
%XUVL\HUOHULPL]H\|QHOLNoDO×üPDODU×P×]GDVDQDWVDO
NOWUHO HWNLQOLNOHULPL] ELOLPVHO YH VRV\DO JHOLüLP
SURMHOHULPL] &XPKXUL\HW GHùHUOHULQH EDùO× ODLN
oDùGDü GXUXüXPX] LOH WRSOXPD NDWN× VDùOD\DUDN
à{
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
LOHUOL\RUX]
9DNI×P×] EX |ùUHQFLOHULQ \×O
LoHULVLQGHNL EDüDU×ODU×Q× WDNLS HWPHNWH
YDNI×Q G]HQOHGLùL oDO×üPD YH
VHPLQHUOHUGH\HUDOPDODU×Q×SURMHOHUGH
J|UHY DOPDODU×Q× VDùODPDNWD YH
E|\OHOLNOHWRSOXPDID\GDVDùODPDODU×QD
]HPLQKD]×UODPDNWDG×U
(ùLWLPLQ
VDGHFH
GHYOHWLQ
RPX]ODU×QD E×UDN×OPD\DFDN NDGDU
|QHPOL ROGXùX ELOLQFLQH VDKLS KHU
YDWDQGDü×P×]×QEXELOLQFHHWNLQNDWN×GD
EXOXQPDV× JQP]GH ELU JHUHNOLOLNWLU
%X GüQFH LOH .XUüXQ .DOHP (ùLWLP
9DNI×·Q×Q NXUXFXODU× NHQGL oHüLWOL
PHVOHNL YH PDGGL JoOHULQL ELU DUD\D
JHWLUHUHN D\G×QO×N oDùGDü RNX\DQ
GüQHQ HùLWLPLQL |QHPVH\HQ YH
\DüDG×ù× WRSOXPD ELOJL ELULNLPLQL
DNWDUDELOHFHN QLWHOLNWH |ùUHQFLOHUH
JHUHNVLQLPGX\GXNODU×PDGGLYHPDQHYL
ND\QDNODU×VDùODPD\×KHGHÁHPLüWLU
gWH \DQGDQ NXUXFXODU×P×] ONHPL]LQ NDPX
ND\QDNODU×Q×Q\HWHUVL]NDOG×ù×JQP]GHEDüDU×O×
YH GHVWHùH JHUHNVLQLP GX\DQ JHQoOHULPL]LQ
HùLWLPOHULQH PDGGL NDWN× YHUPHN LVWH\HQ
YDWDQGDüODU×P×]×üHIIDIJYHQLOLUYHDPDFD\|QHOLN
oDO×üPDODUGD EXOXQDQ YDNI×P×] LOH EXOXüWXUPD\×
ONHPL]H NDUü× ELU VRUXPOXOXN RODUDN NDEXO
HWPHNWHGLU
»%XJQ .XUüXQ .DOHP (ùLWLP 9DNI×·Q×Q
NDoEXUVL\HU|ùUHQFLVLYDU"
9DNI×P×] |ùUHWLP \×O×QGD EXUVL\HUL LOH o×NW×ù× \ROD |ùUHWLP \×O×
OCAK I×ü?=×I 2015 I×;Lëûj×°à
SURMHVL JHUoHNOHüWLULOPHNWH E|\OHFH YDNI×P×]×Q
KLND\HVLQHRUWDNRODQDLGL\HWGX\JXVXYHWRSOXPVDO
VRUXPOXOXùX JHOLüPLü EXUVL\HUOHU ND]DQPD\×
DPDoODPDNWD\×]
$\U×FD 9DNI×P×]FD oHüLWOL QRNWDODUGD
Do×ODQ VWDQWODUGD YDNI×P×] ORJRVX YH 0 .HPDO
$WDWUN·Q |]GH\LüOHUL EDVN×O× WVKLUWOHULPL] LOH HO JL\LP D\DNNDE× YH WDN× Hü\DODU×Q×Q VDW×üODU×Q×
JHUoHNOHüWLUGLN
$\O×N G]HQOHGLùLPL] HWNLQOLNOHULPL] LOH
LVH \HOHULPL] EDù×üo×ODU×P×] J|QOOOHULPL]
YH HùLWLPVHYHU GRVWODUOD ELU DUD\D JHOHUHN
EXUVL\HUOHULPL]LoLQJHOLUVDùODPDNWD\×]
\×OODU×QGD JHUoHNOHüWLUGLùLPL] HWNLQOLNOHULPL]GHQ
ED]×ODU×
0LOOL VSRUFX ´.RüDQ $GDPµ LOH ´.XUüXQ
.DOHP .RüDQ $GDP HO HOH KHU DG×PGD GDKD
oDùGDü7UNL\Hµ
» Röportaj «
LoHULVLQGH EXUVL\HU VD\×V×Q× DUWW×UDUDN YH ´(ùLWLP
úoLQ(OHOHµJUXEXLOHELUOHüPHVLVRQUDV×WRSODP
EXUVL\HUHXODüP×üW×U
.XUüXQ .DOHP (ùLWLP 9DNI× oHüLWOL VRV\DO
IDDOL\HWOHUOHVDQDWVDOHWNLQOLNYHRUJDQL]DV\RQODUOD
EXUVL\HUOHULPL] LOH \HOHULPL] YH J|QOOOHULPL]L
EXOXüWXUXUNHQ EXUVL\HUOHULPL]H HùLWLP YH NLüLVHO
JHOLüLPOHULDODQ×QGDGDKDID]ODI×UVDWVXQDELOPHNYH
GDKD JHQLü NLWOHOHUH XODüDELOPHN LoLQ \HQL SURMHOHU
JHOLüWLUPHNWHGLU
»9DNI×Q oDO×üPDODU×QGDQ \DS×ODQ YH
\DS×OPDV× SODQODQDQ SURMHOHUGHQ EDKVHGHU
PLVLQL]"
%XUVL\HUOHULPL]LQ HùLWLPOHULQH YH NLüLVHO
JHOLüLPOHULQH
NDWN×GD
EXOXQPDN
DPDF×\OD
J|QOOOHULPL] YH EXUVL\HUOHULPL]OH NLWDS YH
VLQHPD JQOHUL \DS×OPDNWDG×U +HU \×O 5RWDU\
NXOSOHULQLQ G]HQOHGLNOHUL 5\OD(ùLWLP OLGHUOLN YH
IDUN×QGDO×N VHPLQHUOHULQH EXUVL\HUOHULPL]LQ NDW×O×P×
VDùODQPDNWDG×U/DYLVLR.XUXPVDO*HOLüLP0HUNH]L
LOH LüELUOLùLPL] GROD\×V× LOH EXUVL\HUOHULPL]H NRoOXN
KL]PHWLYHULOPHNWHYHKHGHÁHULQHYDUDFDNODU×\ROGD
RQODU×Q\DQODU×QGDGHVWHNROXQPDNWDG×U\×O×QGD
KD\DWD JHoLULOHQ ´.DUGHüLP 3URMHVLµ NDSVDP×QGD
\HPL] YH\D J|QOOP] LOH EXUVL\HULPL]
HüOHüWLULOPHNWHGLU %X SURMH LOH EXUVL\HUOHU LOH \DN×Q
LOHWLüLPNXUXOPDNWDYHELUOLNWHELUVRV\DOVRUXPOXOXN
dHüPH úQNLP 2WHO·GH VH]RQX YDN×I
\HPHùL
6XQD\$N×Q´.LWDS+HYHVµJ|VWHULVL
%DGHPOHU&RXQWU\&OXE·WD\×OVRQXNDKYDOW×
RUJDQL]DV\RQX
1LOJQ %HOJQ ´$üN YH .RPHGLµ LVLPOL WHN
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
à¦
NLüLOLNR\XQX
+DOGXQ'RUPHQ7L\DWURVX´.LEDUO×N%XGDODV×µ
LVLPOLWL\DWURR\XQX
(NLQ)RONO|U*UXEXJ|VWHULVL
)DWLK(UNRoYH.HUHP*|UVHY7ULRNRQVHUL
dHüPHúQNLP2WHOGH2QXU0HWH\D]NRQVHUL
YHVH]RQXYDN×I\HPHùL
ú]PLU (QWHUQDV\RQHO )XDU×·QGD JQ
ER\XQFDVWDQWDo×OPDV×
(]JL·QLQ*QOù.RQVHUL
&HP 'DYUDQ ² (UNDQ &DQ %DKWL\DU (QJLQ
´%H]LUJDQµLVLPOLWL\DWURR\XQX
.DKYDOW×2UJDQL]DV\RQX
\×O×QD GD YDNI×P×] |QHPOL ELU HWNLQOLN
RODQ <×OPD] g]GLO·LQ ´%HUDEHU <UGN %L] %X
<×OODUGDµ LVLPOL NLWDE×Q×Q 0MGDW *H]HQ YH WL\DWUR
HNLEL WDUDI×QGDQ VDKQHOHQGLùL D\Q× LVLPOL WL\DWUR
R\XQXú]PLUJDODV×LOHEDüODP×üW×U
$\U×FD $\G×Q6|NH·\H EDùO× .LVLU .|\·QGH
WDULKLQGH.XUüXQ.DOHP(ùLWLP9DNI×·Q×Q
DUPDùDQ× RODQ NLWDSO×N Do×OG× %X NLWDSO×N LOH LOJLOL
RODUDNLVHKDOHQNLWDSWRSODPDNDPSDQ\DP×]GHYDP
HWPHNWHGLU
»0XUDW%H\VRQRODUDNú]PLU<HPLQOL0DOL
0üDYLUOHU 2GDV× h\HOHULQH LOHWPHN LVWHGLùLQL]
PHVDM×Q×]YDUP×G×U"
WDULKLQGH <Dü×Q× NXWODG×ù×P×]
9DNI×P×]×QGDKDJHQLüNLWOHOHUHXODüDELOPHVLYHGDKD
ID]OD|ùUHQFLQLQHùLWLPLQHNDWN×VDùOD\DELOPHVLLoLQ
VL]GHùHUOLHùLWLPVHYHUJ|QOOOHULPL]LQGHVWHNOHULQH
LKWL\DF×P×] EXOXQPDNWDG×U 6L]OHUOH ELUOLNWH \DQ
\DQD D\Q× \ROGD \UPHN EL]OHUL PXWOX HGHFHNWLU
g]HOOLNOH<HPLQOL0DOL0üDYLUOHUJLELHùLWLPVHYL\HVL
Ûñ
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
\NVHN RODQ ELU NLWOH LOH J|QOO RODUDN oDO×üPDN
oRFXNODU×P×]×Q JHOHFHùLQH ×ü×N ROPDN EL]OHUL
D\U×FD JXUXUODQG×UDFDNW×U hONHPL] LoLQ D\G×QO×N
JHOHFHùLPL] LoLQ \HQL QHVLOOHU \HWLüPHVLQH NDWN×GD
EXOXQDFDN´*|QOOOHULµEHNOL\RUX]
*|QOO ROPDN LoLQ N×VD |]JHoPLüLQL]
YH NLüLVHO ELOJLOHULQL]L ELOJL#NXUVXQNDOHPRUJ
WU DGUHVLQH J|QGHUHELOLUVLQL] $\U×FD 9DNI×P×]×
IDFHERRN VD\IDP×]GDQ WDNLS HGHELOLUVLQL]
)DFHERRNFRP.XUVXQ.DOHP(JLWLP9DNÀ
+HS
ELUOLNWH ]HULPL]H GüHQ EX E\N VRUXPOXùX
SD\ODü×UVDN JHOHFHùLPL]LQ GDKD XPXW GROX GDKD
SDUODNRODFDù×QDLQDQ×\RUXP
0XUDW %H\ YHUPLü ROGXùXQX] ELOJLOHU LoLQ
oRNWHüHNNUHGHUEDüDU×ODU×Q×]×QGHYDP×Q×GLOHUL]
%HQoRNWHüHNNUHGHULP
Murat Esat ZABITÇI Kimdir?
\×O×QGD ú]PLU·GH GRùGX úONRNXOX
.DUü×\DND 0XVWDID 5HüLW 3DüD 2NXOX·QGD
2UWDRNXO YH /LVH·\L 7UN .ROHMLQGH RNXGX
/LVDQV HùLWLPLQL %LONHQW hQLYHUVLWHVLQGH
WDPDPODG×0H]XQROGXNWDQVRQUDDLOHüLUNHWOHUL
RODQúQNLP$û¶GHoDO×üPDKD\DW×QDEDüODG×
\×O×QGD EDEDV× 0LPDU ûHQHU =DE×Wo× LOH
=DE×Wo×úQüDDW/WGûWL¶QLNXUGX=DE×Wo×LQüDDW
LOHEDüWD.DUü×\DNDgUQHNN|\E|OJHVLROPDN
]HUH ú]PLU·LQ oHüLWOL E|OJHOHULQGH ·Q
]HULQGHNRQXWPLü\HULoHüLWOLNRQXW
YHRWHOUHQRYDV\RQODU×\DSW×1R0DYLüHKLU
1R%D\UDNO×YH0XùOD8ùXUOX$90GHYDP
HGHQ SURMHOHULQGHQGLU +DOL KD]×UGD =DE×Wo×
úQüDDW<|QHWLP.XUXOX%DüNDQO×ù×úQNLP$û
<|QHWLP.XUXOX%DüNDQO×ù×*DODWDVDUD\6SRU
.XOXE h\HOLùL *6ú<$' h\HOLùL YH 7XJLDG
(JH6%\HOLNOHULGHYDPHWPHNWHGLU
OCAK I×ü?=×I 2015 I×;Lëûj×°à
Gayri faal üyelerimiz
<007$+ú5g=7h5.
WDULKLQGH
<007DKLUg]WUN·Q
2GDP×]6LFLO.WùQH
ND\G×\DS×OP×üW×U
<00$.,1.8û
WDULKLQGH
<00$N×Q.Xü·XQ
2GDP×]6LFLO.WùQH
ND\G×\DS×OP×üW×U
» Üyelerimizden Haberler «
Ocak-Şubat 2015 döneminde İZMİR YMM Odası’na yeni
katılan üyelerimiz
Faal üyelerimiz
<00<$.83<h&(/
g=û$+ú1
<00<DNXS<FHO
g]üDKLQ¶LQ
WDULKOLEDüYXUXVXLOH
2GDP×]dDO×üDQODU
OLVWHVLQHND\G×Q×Q
\DS×OPDV×NDEXOHGLOPLüWLU
0HVOHNKD\DW×QGD
EDüDU×ODUGLOHUL]
<00$.,1.8û
<00$N×Q.Xü·XQ
WDULKOL
EDüYXUXVXLOH2GDP×]
dDO×üDQODUOLVWHVLQH
ND\G×Q×Q\DS×OPDV×
NDEXOHGLOPLüWLU0HVOHN
KD\DW×QGDEDüDU×ODU
GLOHUL]
<007$+ú5g=7h5.
<007DKLUg]WUN·Q
WDULKOL
EDüYXUXVXLOH2GDP×]
dDO×üDQODUOLVWHVLQHND\G×Q×Q
\DS×OPDV×NDEXOHGLOPLüWLU
0HVOHNKD\DW×QGDEDüDU×ODU
GLOHUL]
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
Û°
Nakil Üyelerimiz
» <000HKPHW$OL.$5/,.
WDULKLQGH$QNDUD<002GDV×·QGDQú]PLU<002GDV×·QDQDNLOROPXüWXU0HVOHN
KD\DW×QGDEDüDU×ODUGLOHUL]
Odamızdan Kaydını Sildiren Üyelerimiz
» <00úOKDQ,/*$=
<00úOKDQ,/*$=WDULKOLEDüYXUXVX\OD2GDP×]VHUEHVW\HOHUOLVWHVLQGHQYH2GD
h\HOLùLQGHQD\U×OPDNLVWHGLùLQLEHOLUWHUHN<000KUQ<005XKVDW×LOH.LPOLN.DUW×Q×2GDP×]DWHVOLP
HWPLüWLU
» <000HWLQ.ú3g=
<000HWLQ.ú3g=WDULKOLEDüYXUXVX\OD2GDP×]VHUEHVW\HOHUOLVWHVLQGHQYH2GD
h\HOLùLQGHQD\U×OPDNLVWHGLùLQLEHOLUWHUHN<000KUQ<005XKVDW×LOH.LPOLN.DUW×Q×2GDP×]DWHVOLP
HWPLüWLU
Vefat ve Başsağlığı
»
2FDNWDULKLQGHh\HPL]<007XQFHO$WDEH\·LQND\×QSHGHULYHIDWHWPLüWLU$LOHVLQHYHWP
\DN×QODU×QDEDüVDùO×ù×GLOHUL]
»
2FDNWDULKLQGHh\HPL]<000XVWDID$ONDQYH<005HFHS$ONDQ·×QDQQHVLYHIDWHWPLüWLU
$LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL]
»
ûXEDWWDULKLQGHh\HPL]<001HY]DWdHOLN·LQND\×QYDOLGHVLYHIDWHWPLüWLU$LOHVLQHYHWP
\DN×QODU×QDEDüVDùO×ù×GLOHUL]
Ûà
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
OCAK I×ü?=×I 2015 I×;Lëûj×°à
» Makaleler «
»MAKALELER«
».UHVHOGHQ%|OJHVHOH%WoH+D]LQH(NRQRPL'HQJHVL7UNL\H<DQV×PDODU×
3URI'UúVPDLO$.7h5.
»'DU0NHOOHI.XUXPODUFD7UNLų\H·GH(OGH(GLOHQ6HUEHVW0HVOHN.D]DQoODU×Q×Q
9HUJLOHQGLULOPHVLQGHg]HOOLN$U](GHQ+XVXVODU,,
=EH\LU%DNPD](QGHU3RODW
»7UNL\H·GH6XLVWLPDO9DNDODU×Q×Q.XUXPVDOODüPD6UHFLQH(WNLOHUL
6H]HU%R]NXü.DK\DRùOX
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
33
KÜRESELDEN BÖLGESELE
BÜTÇE-HAZİNE-EKONOMİ DENGESİ TÜRKİYE YANSIMALARI
3URI'UúVPDLO$.7h5.
<00'(8(PHNOLgùUh\HVL
6'húú%)(VNL'HNDQ×
'Q\DGD XOXVODU DUDV× DODQGD WDQ×QDQ ]HULQGH EDù×PV×] GHYOHWLQ YDUO×ù× ELOLQPHNWHGLU
*HQHO RODUDN EDù×PV×] GHYOHW LOJLOL ONHQLQ EHOLUOL
V×Q×UODU× LOH ELUOLNWH %D\UDù× EDù×PV×] 0HUNH]
%DQNDODU×RODQONHOHUHEDù×PV×]GHYOHWGL\RUX]
Öte yandan yine küresel düzlemde ülkeleri
D] JHOLüPLü JHOLüPHNWH RODQ YH JHOLüPLü ONHOHU
RODUDN D\×UPDN JHQHO NDEXO J|UHQ ELU WDVQLIWLU
hONHOHULQJHOLüPLüOLNG]H\LQLEHOLUOHPHGHGHELUoRN
HWNHQEXOXQPDNWDG×U%DüWDPLOOLJHOLULVDQD\LOHüPH
G]H\LNDON×QPDK×]×HùLWLPVDùO×NFDULGHQJHG×ü
WLFDUHWJHOLUGDù×O×P×KHSVL|QHPOLHWNHQOHUGLU
%XQODUGDQHQ|QHPOLJ|VWHUJHELUONHGHEHOOL
ELUG|QHPGHUHWLOHQPDOYHKL]PHWOHULQQHWSDUDVDO
GHùHUL RODQ PLOOL JHOLU YH RQXQ GHQJHOL GDù×O×P×G×U
*HQHO RODUDN * RODUDN ELOLQHQ ONHOHU JHOLüPLü
*·OHU RODUDN ELOLQHQ JUXS JHOLüPLü D\Dù×QGD RODQ
YH GLùHU ED]× ONHOHU HNRQRPLOHUL JHOLüPHNWH RODQ
ONHOHU JUXEXQD YH |QHPOL ELU oRùXQOXùX$IULND YH
$V\D N×WDV×QGD *QH\$PHULND·GD ED]× ONHOHU D]
JHOLüPLüONHOHUV×Q×I×QGD\HUDOPDNWDG×UODU
*HOLüPLü ONH HNRQRPLOHUL JHQHOGH ELOJL YH
WHNQRORML\H GD\DO× ELU HNRQRPL ROXüWXUPXüODUG×U
%D]× JHOLüPLü ONH HNRQRPLOHUL PDOL VHNW|UH GD\DO×
úQJLOWHUH JLEL GLùHU ED]×ODU× UHHO VHNW|UH $OPDQ\D
JLEL Dù×UO×N YHUHUHN HNRQRPLOHULQL JoO NRQXPGD
PXKDID]D HWPLüOHUGLU 'LùHU )UDQVD -DSRQ\D
34
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
.DQDGDúWDO\D$%'JLELJHOLüPLüONHHNRQRPLOHUL
LVH JHQHOGH KHP PDOL KHP GH UHHO VHNW|UH GD\DO×
HNRQRPLOHU RODUDN ELOLQPHNWHGLUOHU *HOLüPHNWH
RODQ ONHOHU LVH KDOD WDVDUUXI ELULNLPL \HWHUVL]
VDQD\LOHüPH\ROXQGDRODQLoYHG×üERUoGHVWHùLLOH
NDON×QDQONHOHUGLU
*HUHN JHOLüPLü JHUHNVH JHOLüPHNWH RODQ
ONHOHU EDN×P×QGDQ |QHP DU] HGHQ ELU NRQX
LVWLNUDUO× ELU HNRQRPL YH WDP LVWLKGDP× VDùOD\DFDN
ELU SROLWLND L]OHPHN oRN |QHPOLGLU %X oHUoHYHGH
EWoH GLVLSOLQLQL PHUNH]H DODQ %h7d(+$=ú1(
(.2120ú'(1*(6ú|QHPOLELUKXVXVWXU
.DPXJHOLUYHJLGHUOHULQLGHLoHUHQDo×ù×QLVH
NDPXERUoODQPDV×LOHWHODÀHGLOGLùLGHQJH\H%WoH
Dengesi diyoruz. Hazine Dengesi ise Bütçe Dengesi
LOH ELUOLNWH SDUDVDO SROLWLNDODUOD GD GHVWHNOHQHUHN
+D]LQH'HQJHVLROXüWXUXOPD\DoDO×ü×O×U%LUONHQLQ
GHQJHOL NDON×QPDV×Q× VDùOD\DQ HQ |QHPOL DUDo
.DPX%WoHVLGLU%WoHQLQJHOLUND\QDNODU×VDùODP
WHPHOOHUHGD\DO×LVH\DQLYHUJLOHUYHUJLG×ü×QRUPDO
JHOLUOHU |]HO JHOLU YH IRQODU VDùO×NO× LVH +D]LQH
GHQJHVLGHGDKDVDùO×NO×ROXU2QDJ|UHNDPXJLGHUL
RODUDN ELOLQHQ FDUL\DW×U×PWUDQVIHU KDUFDPDODU×
GD GDKD VDùO×NO× ND\QDNODUOD NDUü×ODQP×ü ROXU
)DNDW 3ODQ%WoH LOLüNLOHUL oHUoHYHVLQGH D\U×ODQ
|GHQHNOHU UHWLP \HULQH WNHWLPH \|QHOLN JHOLU
GDù×O×P×Q× G]HQOHPHN \HULQH GDKD GD ER]XFX ELU
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
KDONWDELULLOHELUWDKWHUHYDOOL\HEHQ]HWLOHELOLUú]OHQHQ
ELUSROLWLNDGLùHU\DQGDDü×U×ROXPVX]QHJDWLI\|QGH
ELUVRQXoo×NDUPDPDO×G×U
Bütçe-Hazine-Ekonomi dengesinde Merkez
%DQNDODU×Q×Q L]OHGLùL SROLWLNDODU GD oRN |QHPOLGLU
'Q\DGD HQ EDù×PV×] PHUNH] EDQNDV× RODQ
$OPDQ\D 0% 0HUNH] %DQNDV× %XQGHVEDQN ELOH
KHP $OPDQ\D KHP GH $YUXSD %LUOLùL %DQNDF×O×N
VLVWHPLQL \|QOHQGLUPHGH |UQHN EDù×PV×]O×ù×
J|OJHGHE×UDNPDNWDG×U7&0HUNH]%DQNDV×LVHVRQ
X\JXODPDODU×QGD +D]LQH0HUNH] %DQNDV× LOLüNLOHUL
EDùODP×QGD (NRQRPLN úVWLNUDU7DP úVWLKGDP×
JHUoHNOHüWLUPH \|QQGH \HWNLOHULQL WDP NXOODQG×ù×
V|\OHQHPH] 0LQL GHYDODV\RQ IDL] DUW×U×P×Q×
JHUHùLQGHQID]OD\DSPDJLEL$%')HGHUDO5H]HUY
%DQNYHúQJLOL]0HUNH]%DQNDV×%DQN2I(QJODQGELOH
*OREDO (NRQRPLN NUL]LQLQ QHJDWLI VRQXoODU×Q×
JLGHUPHGHGDKDHVQHNGDYUDQP×üODUG×U
%WoH0DOL 3ODQODPD DODQ×QGD X]XQ \×OODUG×U
+D]LQH0HUNH]%DQNDV×úOLüNLOHULDODQ×\ODGDXùUDüDQ
ELUELOLPDGDP×RODUDNHOEHWWHHVNL66&%·QLQ0%RODQ
*26%$1.WDPEDù×PO×RQXQ\HULQHJHoHQ5XV\D
0%%Dù×PV×]O×ù×Q×HOEHWWHPXND\HVHHWPL\RUX]%LU
ONH LoLQ %Dù×PV×] 0%·F×O×ù× R ONHQLQ JHOLüPLüOLN
G]H\LQLQ GH J|VWHUJHVLGLU )DNDW $OPDQ\D $%'
úQJLOWHUH 0% ELOH ]DPDQ ]DPDQ IDUNO× SR]LV\RQ
DODELOPHNWHGLUOHU
6RQXoRODUDN\DN×QJHoPLüWHDUDO×NODUOD
NUL]LQH\|QHOWPH\|QQGHELUGL]LoDEDODUJ|VWHULOVH
GH oHYUHPL]GH VUH JLGHQ SROLWLN VL\DVL YH DVNHUL
ROD\ODU,UDN6XUL\H8NUD\QDLKWLODÁDU×YHLoVDYDü
oDW×üPDODU× .×EU×V WD o×NDQ GRùDOJD] SUREOHPL
7UNL\H·\L PHUNH] HQHUML ND\QDNODU× GDù×W×P
PHUNH]L ROPDNWDQ X]DNODüW×UPD SROLWLNDODU× YE \×O×Q× GLùHU ONHOHUOH PXND\HVH HGLOGLùLQGH
]LNUHGLOHQ ROD\ODUGDQ GDKD D] HWNLOHQPLü ROGXùX
J|]OHPOHQHELOLU 3HWURO À\DWODU×QGDNL GüüOHU ELU
\DQGDQ FDUL Do×ù×P×]× GüUUNHQ QLVEL RODUDN
LKUDFDW×P×]× ROXPVX] \|QGH HWNLOHPLüWLU 7UNL\H
|QJ|UOHELOLU GLVLSOLQOL EWoH SROLWLNDODU×\OD \×O×QDGDKDXPXWODJLUPHNWHGLU=LNUHGLOHQKXVXVODU
oHUoHYHVLQGHONHPL]GHVDùODQDFDN6L\DVL0DOL
(NRQRPLN úVWLNUDU FDUL Do×ù×Q× GDKD GD D]DOWP×ü
E|OJHVLQGH YH NUHVHO ED]GD GDKD JoO V|]
GLQOHQLUELUNRQXPDJHWLUHFHNWLU
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
» Makaleler «
üHNLOGH SROLWLNDODU L]OHQLUVH ]DWHQ WDVDUUXI ELULNLPL
GH\HWHUVL]RODQJHOLüPHNWHRODQONHOHUJHUHN\XUW
LoLQGHJHUHNVH\XUWG×ü×QGDQERUoODQPDNVXUHWL\OH
EWoH GROD\×V×\OD KD]LQH GHQJHVLQL ROXüWXUPD\D
oDO×ü×UODU%XGXUXPKHPHNRQRPLNLVWLNUDU×ER]XFX
KHP GH WDP LVWLKGDP× \DQL GROD\O× RODUDN LüVL]OLùL
DUW×UPDSROLWLNDODU×QD\RODoDELOLU
%X GRùUXOWXGD KD]LQHQLQ SDUDQ×Q LVWLNUDU×Q×
VDùODPD YH NRUXPD IRQNVL\RQX oHUoHYHVLQGH
NUHGLDU]×NUHGLWDOHELVHUPD\HDU]×VHUPD\HWDOHEL
YH G|YL] DU]×G|YL] WDOHEL GHQJHOHULQLQ GH PXWODND
NXUXOPDV×JHUHNLU2]DPDQKHPHNRQRPLNLVWLNUDU
KHP GH WDP LVWLKGDP×Q VDùODQPDV×QD oDO×ü×OP×ü
olur.
(NRQRPLN LVWLNUDU×Q VDùODQPDV×QGD |]HOOLNOH
G×ü WLFDUHW LKUDFDWLWKDODW GHQJHVL GHQJHVLQL GH
LoLQH DODQ FDUL GHQJH \DQL G×ü WLFDUHW \DQ× V×UD
PWHDKKLWOLN KL]PHWOHUL WXUL]P J|UQPH\HQ
NDOHPOHULGHROXüWXUDQFDULGHQJHQLQNXUXOPDV×oRN
|QHPOLGLU 7UNL\H KHU JHoHQ \×O ULVN DU] HWPH\H
EDüOD\DQ EX Do×ù× K×]OD GüUPH \ROXQGD ROGXNoD
PHVDIHDOP×üW×U
7UNL\H (NRQRPLVL NUHVHO NUL]OHULQ GH
HWNLVL\OH]DPDQ]DPDQGDUERùD]ODUDJLUPLüWLU%WoH
YHKD]LQHGLVLSOLQLQGHQGHX]DNL]OHQHQSROLWLNDODUOD
JHUHN NUHVHO JHUHNVH E|OJHVHO NUL]OHULQ HWNLVL\OH
GQ\DGDNLHNRQRPLNJHOLüPLüOLNVHYL\HVLQHELUWUO
XODüDPDP×üW×U$QFDN(NRQRPLN.UL]L7UNL\H
(NRQRPLVLQLQSR]LWLI\|QGHDO×QDQPDOLYHHNRQRPLN
WHGELUOHUOH JHOLüPH \ROXQD \|QHOPH \|QQGH ELU
PLODW ROPXüWXU 'HYDODV\RQ IDL] DUW×ü× 2 ]DPDQ
LVPLú0.%üLPGL%ú67DGHWDHNRQRPL\LLNLQFL
'Q\D +DUEL VRQUDV× HNRQRPL\L KDW×UODW×U KDOH
JHOPLüWLU d×OG×UDQ JHFHOLN IDL]OHU G|YL]GH FLYDU×QGD GHYDODV\RQ ú0.%·\H ND\×WO× ELQOHUFH
üLUNHWLQLÁDV×WLFDULEDQNDODUGDPHYGXDWDVDùODQDQ
V×Q×UV×]JYHQFHPDOLLVWLNUDU×GROD\×V×\ODHNRQRPLN
LVWLNUDU×GDER]PXüWXUg]HOOLNOH\×OG×ULOJLDODQ×P
RODQ KHP GH ELOLPVHO oDO×üPDODU×Q× \DSW×ù×P \XUW
LoL\XUWG×ü×X\JXODPDODU×J|UGùP]ú0)8OXVODU
DUDV× 3DUD )RQX EDüWD ROPDN ]HUH GLùHU XOXVODU
DUDV× PDOL NXUXOXüODUOD G×ü ERUoODU×Q WDVÀ\HVLQH
\|QHOLN LFUDDWODU \DQ× V×UD Lo ERUoODU×Q WDVÀ\HVL
7UNL\H(NRQRPLVLQLGDKDLVWLNUDUO×GDKDX]XQYDGHOL
SODQODU\DSDELOLUKDOH\|QHOWPLüWLU(NRQRPL'HQJHVL
35
DAR MÜKELLEF KURUMLARCA TÜRKİYE’DE ELDE
EDİLEN SERBEST MESLEK KAZANÇLARININ
VERGİLENDİRİLMESİNDE ÖZELLİK ARZ EDEN
HUSUSLAR - II
=h%(<ú5%$.0$=
(1'(532/$7
9(5*ú0h)(77úûú
YMM
HOGH HGLOHELOHFHùLQL |QJ|UGù DQODü×OPDNWDG×U
$QFDNGDUPNHOOHÀ\HWHWDELNXUXPODUFD7UNL\H·\H
J|QGHULOHQSHUVRQHOWDUDI×QGDQ7UNL\H·GHLIDHGLOHQ
VHUEHVW PHVOHN IDDOL\HWLQLQ DU×]L VHUEHVW PHVOHN
IDDOL\HWLRODUDNQLWHOHQGLULOLSQLWHOHQGLULOPH\HFHùLQLQ
WHVSLWL KXVXVXQGD X\JXODPDGD VRPXW NULWHUOHU
EXOXQPDV× PPNQ GHùLOGLU 'DU PNHOOHÀ\HWH
WDEL NXUXPODUFD 7UNL\H·GH SHUVRQHOL DUDF×O×ù×\OD
LFUD HGLOHQ VHUEHVW PHVOHN IDDOL\HWLQLQ DU×]L RODUDN
P×\RNVDGHYDPO×RODUDNP×\DS×O×S\DS×OPDG×ù×QD
EDN×OPDNV×]×Q .XUXPODU 9HUJLVL .DQXQX·QD J|UH
WHYNLIDW \DS×OPDV× JHUHNPHNWHGLU =LUD LOJLOL PDGGH
KNPQH J|UH \DS×ODFDN WHYNLIDW VHUEHVW PHVOHN
IDDOL\HWLQLQGHYDPO×RODUDNLFUDV×KDOLQGHPPNQGU
.DQXQLYHLüPHUNH]L\XUWG×ü×QGDEXOXQDQNXUXPODU
WDUDI×QGDQ 7UNL\H·\H VHUEHVW PHVOHN IDDOL\HWLQLQ
LIDV×LoLQJ|QGHULOHQNLüLOHULQ7UNL\H·GHLFUDHWWLNOHUL
IDDOL\HW PXWDG PHVOHN IDDOL\HWLGLU %X EDùODPGD
DU×]LVHUEHVWPHVOHNND]DQoODULoLQ|]HOEH\DQQDPH
YHULOPHVLQLQ X\JXODPD DODQ× EXOXQPDPDNWDG×U.
1HWLFH LWLEDU×\OD NDQXQL YH Lü PHUNH]L \XUW G×ü×QGD
EXOXQDQ NXUXP WDUDI×QGDQ 7UNL\H·\H J|QGHULOHQ
'$5 0h.(//() .8580/$5&$ SHUVRQHOLQ 7UNL\H·GH VHUEHVW PHVOHN IDDOL\HWL
7h5.ú<(·'($5,=ú6(5%(670(6/(..$=$1&, QLWHOLùLQGHNL IDDOL\HWL GHYDPO× RODUDN \DS×S
(/'(('ú/(%ú/ú50ú"
\DSPDG×ù×QD EDN×OPDNV×]×Q WHYNLIDW \DS×OPDV×
VD\×O× .9.·Q×Q YH ·LQFL PDGGHOHUL zorunludur2.
ELUOLNWHHOHDO×QG×ù×QGDNDQXQNR\XFXQXQGDUPNHOOHI Levent Başak, Dar Mükellefiyete Tabi Kurumlar ve Vergilendirme, Yaklaşım Yayınları,
NXUXPODUFD7UNL\H·GHDU×]LVHUEHVWPHVOHNND]DQF× Ankara, 2007, s. 1193.
1&530- "3"." )û;.&5-&3û: $QNDUD
9HUJL 'DLUHVL %DüNDQO×ù×·Q×Q WDULK
YH
%*ú%.9.
VD\×O× |]HOJHVLQGH ´%X Do×NODPDODUD J|UH SHWURO
DUDPDIDDOL\HWOHULQHLOLüNLQRODUDNYHULOHFHNsondaj
IJ[NFUMFSJ TFSCFTU NFTMFL GBBMJZFUJ LBQTBNüOEB
olupV|]NRQXVXVHUEHVWPHVOHNIDDOL\HWLQLQ
7UNL\H·GH ELU Lü\HUL YH\D GDLPL WHPVLOFL
EXOXQGXUPDN VXUHWL\OH WLFDUL IDDOL\HW NDSVDP×QGD
\UWOPHVLKDOLQGH\DS×ODQ|GHPHOHUGHQNXUXPODU
YHUJLVL NHVLQWLVL \DS×OPD\DFDN HOGH HGLOHQ
ND]DQoODU WLFDUL ND]DQo KNPOHUL oHUoHYHVLQGH Lo
PHY]XDW×P×]DJ|UHYHUJLOHQGLULOHFHNWLU
7UNL\H·GH ELU Lü\HUL YH\D GDLPL WHPVLOFLVL
EXOXQPDGDQ YH\D 7UNL\H·GH ELU Lü\HUL YH\D GDLPL
WHPVLOFLEXOXQVDGDEXLü\HUOHULQGH\UWWNOHULWLFDUL
IDDOL\HWOH EDùODQW×O× ROPDPDN VXUHWL\OH \UWOPHVL
KDOLQGH LVH \DS×ODQ |GHPHOHULQ WDPDP× ]HULQGHQ
.XUXPODU 9HUJLVL .DQXQXQXQ E PDGGHVL
JHUHùLQFH RUDQ×QGD NXUXPODU YHUJLVL NHVLQWLVL
\DS×OPDV×JHUHNPHNWHGLUµJ|UüOHULQH\HUYHUPLüWLU
1
2
36
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
Başak, s. 1196.
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
» Makaleler «
'$5 0h.(//() .8580/$5&$
7h5.ú<(·'((/'(('ú/(16(5%(670(6/(.
.$=$1d/$5,1,1.'9.$5û,6,1'$.ú'85808
6HUEHVWPHVOHNIDDOL\HWOHULVD\×O×.DWPD
'HùHU 9HUJLVL .DQXQX·QXQ PDGGHVL X\DU×QFD
KL]PHW LIDV× NDSVDP×QD JLUPHNWHGLU 7UNL\H·GH
ELU Lü\HUL YH GDLPL WHPVLOFL ROPDNV×]×Q \D GD
Lü\HUL YH\D GDLPL WHPVLOFL ROVD ELOH EXQODUOD LOLüNLOL
ROPDNV×]×QGDUPNHOOHINXUXPODUFDJHUoHNOHüWLULOHQ
PHVOHNL IDDOL\HWWHQ 7UNL\H·GH ID\GDODQ×OPDV×
YH\D 7UNL\H·GH ID\GDODQ×OPDVD ELOH KL]PHWLQ
7UNL\H·GH\DS×OPDV×GXUXPXQGD.'9.DQXQX·QXQ
·×QF× PDGGHVL X\DU×QFD LüOHP7UNL\H·GH \DS×OP×ü
VD\×OPDNWD YH EX QHGHQOH 7UNL\H·GH \DS×OPDNWD
RODQPHVOHNLIDDOL\HWNDSVDP×QGD.'9GRùPDNWDG×U
.'9·QLQ PNHOOHÀ LVH VHUEHVW PHVOHN IDDOL\HWLQL
LFUD HGHQ \DEDQF× NXUXPGXU $QFDN \DEDQF×
NXUXPXQ 7UNL\H·GH ELU Lü\HUL YH GDLPL WHPVLOFLVL
EXOXQPDG×ù×QGDQ VHUEHVW PHVOHN |GHPHVL
\DSDQODUFD .'9 .DQXQX·QXQ ·XQFX PDGGHVL
X\DU×QFD .'9 WHYNLIDW× \DS×OPDV× YH QROX .'9
EH\DQQDPHVL\OH EH\DQ HGLOPHVL JHUHNPHNWHGLU
.'9·QLQ GRùXPXQGD WDKDNNXN HVDV× JHoHUOL
ROGXùXQGDQ.'9WHYNLIDW×Q×QGDEXHVDVDJ|UH\DQL
WDKDNNXN HVDV×QD J|UH \DS×OPDV× JHUHNPHNWHGLU
%X EDùODPGD \DEDQF× NXUXPFD LID HGLOHQ VHUEHVW
PHVOHN IDDOL\HWL QHGHQL\OH G]HQOHQHQ EHOJHQLQ
\DVDO GHIWHUOHUH ND\GHGLOPHVL JHUHNWLùL WDULK
LWLEDU×\OD .'9 WHYNLIDW× GRùPDNWDG×U gUQHùLQ
/RQGUD PXNLPL ELU DYXNDWO×N üLUNHWLQLQ úVWDQEXO
PXNLPL ELU WDP PNHOOHI NXUXPXQ /LYHUSRRO·GDNL
üXEH Lü\HUL LoLQ KD]×UODP×ü ROGXùX GDYD GLOHNoHVL
QHGHQL\OHEXüXEHLü\HULWDUDI×QGDQ|GHQHQFUHWOHU
.'9·\H WDEL ROPDPDNWDG×U =LUD VHUEHVW PHVOHN
IDDOL\HWL7UNL\H·GHLFUDHGLOPHGLùLJLELEXKL]PHWWHQ
7UNL\H·GH GH ID\GDODQ×OPDP×üW×U gWH \DQGDQ EX
|UQHùLPL]GH NXUXP VWRSDM× GD GRùPDPDNWDG×U
dQN GHùHUOHQGLUPH GH 7UNL\H·GH ROPDP×üW×U
'DKD Do×N ELU DQODW×POD \DEDQF× PHPOHNHWWH
JHUoHNOHüWLULOHQEX|GHPHLüOHPLKHUKDQJLELUüHNLOGH
7UNL\H·GHNL\DVDOGHIWHUND\×WODU×QD\DQLPXKDVHEH
KHVDSODU×QDLQWLNDOHWWLULOPHPHNWHYHD\U×FDNDUGDQ
D\U×OPDLüOHPLEXOXQPDPDNWDG×U
'DU PNHOOHI NXUXPODUFD LID HGLOHQ VHUEHVW
PHVOHN KL]PHWOHUL NXUXP VWRSDM×QD WDEL RODELOLUNHQ
.'9WHYNLIDW×G×ü×QGDNDODELOPHNWHGLU=LUD\DEDQF×
ONHOHUGHLIDHGLOHQYH\DEDQF×ONHOHUGHID\GDODQ×ODQ
VHUEHVW PHVOHN KL]PHWLQLQ GHùHUOHQGLULOPHVLQLQ
7UNL\H·GH JHUoHNOHüPHVL VRQXFX NXUXP VWRSDM×
GRùDUNHQ .'9 WHYNLIDW× GRùPDPDNWDG×U gUQHùLQ
7UNL\H·GHNL PNHOOHÁHU WDUDI×QGDQ JHUoHNOHüWLULOHQ
LKUDFDWYHLKUDoND\×WO×VDW×üODUODLOJLOLRODUDNVDW×ü
\DS×ODQ \DEDQF× ONHOHUGH YHULOHQ WHOHYL]\RQ YH
UDG\RUHNODPODU×LOH\LQHD\Q×ONHOHULoLQ\XUWG×ü×QGD
\DEDQF×NXUXPODUD\DSW×U×ODQSD]DUDUDüW×UPDV×YH
EHQ]HU NRQXODUGD DO×QDQ GDQ×üPDQO×N KL]PHWOHUL
KL]PHWLQ \XUW G×ü×QGD LID HGLOL\RU ROPDV× YH
KL]PHWWHQ\XUWG×ü×QGDWNHWLOHFHNLKUDoPDO×QD
\|QHOLN\XUWG×ü×WDOHELDUWW×UPDNVXUHWL\OH\LQH
\XUW G×ü×QGD ID\GDODQ×ODFDN ROPDV× QHGHQL\OH
NDWPD GHùHU YHUJLVLQH WDEL EXOXQPDPDNWDG×U
$QFDN |GHPH 7UNL\H·GHQ \DS×OG×ù× LoLQ NXUXP
VWRSDM×GRùPDNWDG×U.
'$5 0h.(//() .8580/$5&$
7h5.ú<(·'((/'(('ú/(16(5%(670(6/(.
.$=$1d/$5,1,1 <,//,. %(<$1 (6$6,1'$
9(5*ú/(1'ú5ú/0(6ú
<DEDQF× NXUXPODUFD 7UNL\H·GH HOGH HGLOHQ
VHUEHVW PHVOHN ND]DQoODU× LoLQ .9.·Q×Q ·QF
PDGGHVL X\DU×QFD \×OO×N EH\DQQDPH YHULOPHVL
JHUHNPHNWHGLU $QFDN D\Q× .DQXQ·XQ ·XQFX
maddesi marifetiyle söz konusu kazançlar için
\×OO×NEH\DQQDPHYHULOPHVLLKWL\DULKDOHJHWLULOPLüWLU
0H]NU LKWL\DULOLNWHQ \DUDUODQPD\DQ ELU GLùHU
DQODW×POD \×OO×N EH\DQ HVDV×QGD YHUJLOHQGLULOPH
\ROXQX VHoHQ \DEDQF× NXUXPODU QH]GLQGH .9.·\D
J|UH YHUJLOHPH \DS×ODELOPHVL LoLQ VDÀ NXUXP
ND]DQF×Q×Q WHVSLW HGLOPHVL JHUHNPHNWHGLU 6DÀ
NXUXP ND]DQF× PNHOOHÁHULQ KkV×ODWODU×QGDQ EX
.DQXQD J|UH LQGLUHELOHFHNOHUL JLGHU YH\D PDOL\HW
XQVXUODU× LOH GLùHU LQGLULPOHUL GüPHOHUL YH LQGLULPL
NDEXOHGLOPH\HQJLGHUOHULLODYHHWPHOHUL\OHEXOXQXU
'DUPNHOOHÀ\HWHVDV×QGDYHUJLOHQGLULOHQNXUXPODU×Q
Lü\HUL YH\D GDLPL WHPVLOFL YDV×WDV×\OD HOGH HWWLNOHUL
ND]DQFD LOLüNLQ VDÀ NXUXP ND]DQF×Q×Q WHVSLWLQGH
.9.·Q×Q ·LQFL PDGGHVL X\DU×QFD WDP PNHOOHI
NXUXPODU LoLQ JHoHUOL RODQ KNPOHU X\JXODQ×U
%X ND]DQoODU NXUXPODU YHUJLVL X\JXODPDV×QGD
WLFDUL ND]DQo YH\D ]LUDL ND]DQo RODUDN
YHUJLOHQGLULOPHNWHGLU'DUPNHOOHINXUXPODU×QHOGH
HWWLNOHUL ]LUDL ND]DQoODU×Q YHUJLOHQGLULOPHVLQGH GH
.9.·Q×Q ·LQFL PDGGH KNP X\JXODQPDNWDG×U
dQN ELU GDU PNHOOHI NXUXPXQ 7UNL\H·GH ]LUDL
ND]DQo HOGH HGHELOPHVL LoLQ ]LUDL LüOHWPHVLQLQ
7UNL\H·GH
EXOXQPDV×
JHUHNPHNWHGLU
%X
]LUDL LüOHWPH GH 98. KNPOHULQH J|UH Lü\HUL
ROXüWXUDFDù× LoLQ .9.·Q×Q ·LQFL PDGGH KNP
]LUDL ND]DQoODU LoLQ GH JHoHUOLOLN ND]DQDFDNW×U 'DU
PNHOOHINXUXPODU×QWLFDULYH]LUDLND]DQoG×ü×QGDNL
ND]DQo YH LUDWODU× LoLQ .9.·Q×Q ·LQFL PDGGHVL
X\DU×QFD*9.·Q×QEXND]DQoYHLUDWODU×QWHVSLWLQH
3 Ankara Vergi Dairesi Başkanlığı’nın 10.09.2012 tarih ve B.07.1.GİB.4.06.16.01-125[30-11/3]-909 sayılı özelgesi.
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
37
LOLüNLQKNPOHULX\JXODQ×UgUQHùLQGDUPNHOOHIELU
NXUXPXQPHQNXOVHUPD\HLUDG×HOGHHWPHVLKDOLQGH
EXND]DQFDLOLüNLQVDÀNXUXPND]DQF×Q×QWHVSLWLQGH
*9.·Q×Q LOJLOL ND]DQo KNPOHUL X\JXODQDFDNW×U
$QFDNEXND]DQoYHLUDWODU×Q7UNL\H·GH\DS×OPDNWD
RODQ WLFDUL YH\D ]LUDL IDDOL\HW NDSVDP×QGD HOGH
HGLOPHVL KDOLQGH ND]DQF×Q WHVSLWLQGH WLFDUL ND]DQo
KNPOHUL JHoHUOL ROXU gUQHùLQ GDU PNHOOHÀ\HW
HVDV×QGD YHUJLOHQGLULOHQ \DEDQF× ELU NXUXPXQ
7UNL\H·GHNLüXEHVLQLQDNWLÀQHND\×WO×JD\ULPHQNXOQ
YHUJLOHQGLULOPHVLQGHWLFDULND]DQoKNPOHULJHoHUOL
RODFDNW×U6|]NRQXVXJD\ULPHQNXO\DEDQF×NXUXPXQ
DQD PHUNH]LQLQ DNWLÀQH ND\×WO× ROVD\G× EX WDNGLUGH
*9.·Q×Q JD\ULPHQNXO VHUPD\H LUDG×QD LOLüNLQ
KNPOHUX\JXODQDFDNW×U
<DEDQF×
NXUXPODU×Q 7UNL\H·GH
HOGH
HGHFHNOHULWLFDULYH]LUDLND]DQoODUG×ü×QGDNLND]DQo
XQVXUODU×QGDVDÀWXWDU×QWHVSLWLEDN×P×QGDQ*9.·Q×Q
LOJLOL KNPOHULQH \DS×ODQ DW×I VDGHFH PDWUDK×Q
WHVSLWL LOH V×Q×UO×G×U %XQXQ G×ü×QGD *9.·GD ELU
N×V×P JHOLU XQVXUODU× EDN×P×QGDQ \DS×OP×ü RODQ
|]HO G]HQOHPHOHULQ GH JHoHUOL VD\×OPDV× PPNQ
olamaz %LU GLùHU DQODW×POD .9.·Q×Q ·LQFL
PDGGHVLQGHNL G]HQOHPH VDGHFH ND]DQF×Q
VDÀ WXWDU×Q×Q WHVSLWL LOH LOJLOLGLU 9HUJL NRQXVXQXQ
EHOLUOHQPHVLQHHWNLVL\RNWXU%XDo×NODPDODUDJ|UH
\DEDQF× NXUXPODUFD 7UNL\H·GH VHUEHVW PHVOHN
ND]DQF× HOGH HGLOPLü ROPDV× KDOLQGH VDÀ NXUXP
ND]DQF×Q×Q \DQL NXUXPODU YHUJLVL PDWUDK×Q×Q
WHVSLWLQGH VD\×O× *9.·Q×Q LOD ·LQFL PDGGH
KNPOHULX\JXODQDFDNW×U%LUGLùHUDQODW×POD\DEDQF×
NXUXPFD \DS×ODQ IDDOL\HWLQ VHUEHVW PHVOHN IDDOL\HWL
|]HOOLùLWDü×\×SWDü×PDG×ù×Q×QWHVSLWLQGH*9.·Q×Q
4
Kurumlar Vergisi Kanunu Yorum ve Açıklamaları, Oluş Yayıncılık, Ankara, 2010, s.
613.
5
Kurumlar Vergisi Kanunu Yorum ve Açıklamaları, s. 612.
38
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
YH ·×QF× PDGGHOHUL NXUXPODU YHUJLVL PDWUDK×Q×Q
WHVSLWLQGH GLNNDWH DO×QDFDN JHOLU JLGHU YH PDOL\HW
XQVXUODU×QGD LVH *9.·Q×Q YH ·LQFL PDGGH
KNPOHUL X\JXODQDFDNW×U %XQD J|UH GDU PNHOOHI
NXUXPODUFD7UNL\H·GHVHUEHVWPHVOHNND]DQF×HOGH
HGLOPHVLQGH´WDKVLOHVDV×µJHoHUOLRODFDNW×U$QFDNEX
HVDV×QSUDWLNWHELU|QHPLEXOXQPDPDNWDG×UdQN
ELUVRQUDNLE|OPGHHWUDÁ×FDDo×NODQG×ù×]HUHGDU
PNHOOHINXUXPODU×Q7UNL\H·GHHOGHHWWLNOHULVHUEHVW
PHVOHN ND]DQoODU×Q×Q WHPHO YHUJLOHQGLUPH UHMLPL
VWRSDMXVXOGU.XUXPODUYHUJLVLVWRSDM×GDQDNGHQ
YH\D KHVDEHQ |GHPH ]HULQGHQ \DS×OG×ù×QGDQ ÀLOL
WDKVLOkWROPDVDELOHKHVDEHQ|GHPH\DQLWDKDNNXN
LüOHPL JHUoHNOHüWLùL DQGD NXUXPODU YHUJLVL VWRSDM×
\DS×OPDNWDG×U %X VWRSDM GD QLKDL YHUJLOHQGLUPH
\HULQH JHoWLùLQGHQ DUW×N WDKVLO HVDV×Q×Q ELU |QHPL
NDOPDPDNWDG×UgWH\DQGDQ\XNDU×GDGDEHOLUWLOGLùL
]HUH*9.·GDNLYHUJLOHQGLUPHPH\H\|QHOLNLVWLVQD
ND\×WüDUWYHVUHOHUHDLWV×Q×UODPDODUGDUPNHOOHI
NXUXPODU Do×V×QGDQ JHoHUOL GHùLOGLU =LUD EX tür
V×Q×UODPDODU ND]DQo WHVSLWLQH \|QHOLN KNPOHU
GHùLODNVLQHYHUJLQLQNRQXVXQDLOLüNLQKNPOHUGLU
'ROD\×V×\OD *9.·Q×Q YH ·XQFX PDGGHOHULQGH
\HU DODQ VHUEHVW PHVOHN ND]DQoODU× LVWLVQDV× GDU
PNHOOHINXUXPODULoLQJHoHUOLROPDPDNWDG×U
'$5 0h.(//() .8580/$5&$
7h5.ú<(·'((/'(('ú/(16(5%(670(6/(.
.$=$1d/$5,1,1
7(9.ú)$7
868/h</(
9(5*ú/(1'ú5ú/0(6ú
<DEDQF× NXUXPODUFD 7UNL\H·GH HOGH HGLOHQ
VHUEHVW PHVOHN ND]DQoODU× LoLQ .9.·Q×Q ·QF
PDGGHVL X\DU×QFD \×OO×N EH\DQQDPH YHULOPHVL
JHUHNPHNWHGLU $QFDN .9.·Q×Q ·XQFX
maddesinde yer alan ´WLFDULYH]LUDLND]DQoODUKDULo
OCAK I×ü?=×I 2015 I×;Lëûj×°à
.9.·Q×Q ·XQFX PDGGHVL X\DU×QFD NXUXP
OCAK I×ü?=×I 2015 I×;Lëûj×°à
VWRSDM× \DS×ODELOPHVL LoLQ DYDQVODU GkKLO ROPDN
]HUHQDNGHQYH\DKHVDEHQ|GHPH\DS×OPDV×YH\D
WDKDNNXN HWWLULOPHVL \HWHUOLGLU +HVDEHQ |GHPHGHQ
NDV×WLVHNHVLQWL\HWkELND]DQoYHLUDWODU×|GH\HQOHUL
KDN VDKLSOHULQH NDUü× ERUoOX GXUXPGD J|VWHUHQ
KHU WUO ND\×W YH LüOHPOHUGLU .D]DQo YH LUDWODU×Q
QDNGHQ |GHQPHVL GXUXPXQGD KHVDEHQ |GHPH YH
WDKDNNXNROD\×EXLüOHPLQNDSVDP×LoLQGHRODFDNW×U
+HVDEHQ |GHPH QDNGHQ |GHPH YXNX EXOPDGDQ
|QFH RODELOLU dQN KHVDEHQ |GHPH ND]DQo YH
LUDWODU×|GH\HQOHULDODFDNO×ODUDNDUü×ERUoOXGXUXPGD
J|VWHUHQKHUWUOND\×WYHLüOHPOHULLIDGHHWPHNWHGLU
+HVDEHQ |GHPH D\Q× ]DPDQGD WDKDNNXN LüOHPLQL
GHLoHUPHNWHGLU'DUPNHOOHINXUXPODUD\DS×ODFDN
|GHPHOHUELUWUDQVIHULüOHPLQHEDùO×EXOXQX\RUVDYH
WUDQVIHULüOHPLEHOOLELUVUHDO×\RUVDKHVDEHQ|GHPH
GDKD |QFH YXNX EXODFDNW×U $NVL WDNGLUGH WUDQVIHU
LüOHPL DQ×QGD \DS×ODELOL\RUVD QDNGHQ |GHPH LOH
KHVDEHQ |GHPH EX DUDGD WDKDNNXN LüOHPL D\Q×
DQGDJQGHRODELOHFHNWLU
7UNL\H·GH HOGH HWWLNOHUL VHUEHVW PHVOHN
ND]DQoODU× LoLQ LKWL\DUL RODUDN \×OO×N EH\DQQDPH
YHUHQ GDU PNHOOHI NXUXPODU \×O LoLQGH WHYNLI
HGLOHQ EX YHUJLOHUL \×OO×N EH\DQQDPH ]HULQGH
KHVDSODQDQNXUXPODUYHUJLVLQGHQPDKVXSPDKVXS
HGHELOHFHNOHUGLU
<DS×ODFDN YHUJL NHVLQWLVLQGH ND]DQo YH
LUDWODU JD\ULVDÀ WXWDUODU× ]HULQGHQ GLNNDWH DO×Q×U
2\VDNL \×OO×N EH\DQ HVDV× WHUFLK HGLOPLü ROVD\G×
VDÀ NXUXP ND]DQF× ]HULQGHQ NXUXPODU YHUJLVL
KHVDSODQDFDNW×$QFDNVWRSDM×QQLKDLYHUJLOHQGLUPH
\HULQHJHoWLùLGXUXPODUGDJD\ULVDÀVHUEHVWPHVOHN
ND]DQoODU× ]HULQGHQ ELU GLùHU DQODW×POD VHUEHVW
PHVOHNKkV×ODWODU×]HULQGHQYHUJLOHQGLUPH\DS×OP×ü
ROPDNWDG×U .HVLOPHVL JHUHNHQ YHUJLQLQ |GHPH\L
\DSDQ WDUDI×QGDQ VWOHQLOPHVL KDOLQGH YHUJL
NHVLQWLVL ÀLOHQ |GHQHQ WXWDU LOH |GHPH\L \DSDQ×Q
\NOHQGLùL YHUJLQLQ WRSODP× ]HULQGHQ KHVDSODQ×U
9HUJL NHVLQWLVL \DSDQODU \DSW×NODU× YHUJL NHVLQWLVLQL
ND\×WYHKHVDSODU×QGDD\U×FDJ|VWHULUOHU
» Makaleler «
ROPDN]HUHEXPDGGH\HJ|UHYHUJLVLNHVLQWL\ROX\OD
DO×QDQ ND]DQo YH LUDWODU LoLQ .DQXQXQ YH\D QF×PDGGHOHULQHJ|UHEH\DQQDPHYHULOPHVLYH\DEX
PDGGHNDSVDP×QDJLUPH\HQND]DQoYHLUDWODULoLQ
YHULOHFHN EH\DQQDPHOHUH V|] NRQXVX ND]DQo YH
LUDWODU×QGkKLOHGLOPHVLLKWL\DULGLUµKNPPXFLELQFH
GDU PNHOOHI NXUXPODUFD 7UNL\H·GH HOGH HGLOHQ
VHUEHVW PHVOHN ND]DQoODU× LoLQ \×OO×N EH\DQQDPH
YHULOPHVL LKWL\DUL ROPDNWDG×U =LUD .9.·Q×Q E PDGGHVL LOH GDU PNHOOHI NXUXPODUFD 7UNL\H·GH
HOGH HGLOHQ VHUEHVW PHVOHN ND]DQoODU× ]HULQGHQ
YHUJL NHVLQWLVL \DS×OPDV× |QJ|UOPüWU %X
GXUXPGD |GHPH\L \DSDQODUFD JHUoHNOHüWLULOHFHN
RODQNXUXPVWRSDM×GDUPNHOOHINXUXPODUDo×V×QGDQ
QLKDLYHUJLOHQGLUPH\HULQHJHoPHNWHGLU
7UNL\H·GH HOGH HWWLNOHUL VHUEHVW PHVOHN
ND]DQoODU× LoLQ \×OO×N EH\DQQDPH YHUPH \ROXQX
WHUFLKHWPH\HQ\DEDQF×NXUXPODU×QVD\×O×98.
NDSVDP×QGD GHIWHU WXWPD YH EHOJH G]HQOHPH
]RUXQOXOXNODU× GD EXOXQPDPDNWDG×U =LUD VD\×O×98.PNHOOHIRODQNLüLYHNXUXPODU×QGHIWHU
WXWPDV×Q× YH EHOJH G]HQOHPHVLQL |QJ|UPüWU
<×OO×NEH\DQQDPHYHUPH\ROXQXWHUFLKHWPH\HQEX
WU\DEDQF×NXUXPODUDLVHKHUKDQJLELUYHUJLERUFX
WHUHWWSHWPHGLùLQGHQEXNXUXPODUPNHOOHIV×IDW×Q×
KDL]ROPDPDNWDODUYHGHIWHUWXWPDEHOJHG]HQOHPH
NDSVDP×G×ü×QGDNDOPDNWDG×UODU
'DU PNHOOHI NXUXPODU×Q 7UNL\H·GH HOGH
HWWLNOHUL VHUEHVW PHVOHN ND]DQoODU× ]HULQGHQ
.9.·Q×Q ·XQFX PDGGHVL X\DU×QFD YHUJL NHVLQWLVL
\DS×OPDV×X\JXODPDV×QGDüXKXVXVDGLNNDWHWPHN
JHUHNPHNWHGLU 7UNL\H·GHNL Lü\HUL YH\D GDLPL
WHPVLOFLOHUL YDV×WDV×\OD VHUEHVW PHVOHN IDDOL\HWLQGH
EXOXQDQ GDU PNHOOHI NXUXPODU×Q EX ND]DQo YH
LUDWODU×WLFDULND]DQoRODUDNGHùHUOHQGLULOGLùLQGHQEX
WUND]DQoODU]HULQGHQYHUJLNHVLQWLVL\DS×OPDV×QD
LPNkQ EXOXQPDPDNWDG×U =LUD .9.·Q×Q ·XQFX
PDGGHVLQGH WLFDUL ND]DQoODU \×OODUD \D\J×Q LQüDDW
YH RQDU×P LüOHUL LOH JD\ULPDGGL KDN VDW×ü× KDULo
]HULQGHQYHUJLWHYNLIDW×|QJ|UOPHPLüWLU%XQDJ|UH
7UNL\H·GHLü\HULYHGDLPLWHPVLOFLVLEXOXQPDNV×]×Q
\D GD Lü\HUL YH\D GDLPL WHPVLOFLVL EXOXQPDNOD
ELUOLNWH EXQODUOD LOLüNLOL ROPDNV×]×Q 7UNL\H·GH
VHUEHVWPHVOHNIDDOL\HWLLFUDHGHQYH\DEXIDDOL\HWL
7UNL\H·GH GHùHUOHQGLULOHQ \DEDQF× NXUXPODU×Q
VDGHFH EX ND]DQoODU× \DQL VHUEHVW PHVOHN
ND]DQoODU× ]HULQGHQ .9.·Q×Q E PDGGHVL
X\DU×QFD RUDQ×QGD SHWURO DUDPD IDDOL\HWOHUL
GROD\×V×\ODVDùODQDFDNND]DQoODUGDQRUDQ×QGD
NXUXPVWRSDM×\DS×OPDV×JHUHNPHNWHGLU
'$5 0h.(//() .8580/$5&$
7h5.ú<(·'((/'(('ú/(16(5%(670(6/(.
.$=$1d/$5,1'$ 7(9.ú)$7 0$75$+,1,1
%(/ú5/(10(6ú
VHUL QROX 98. *HQHO7HEOLùL·QLQ ´%<XUW
'×ü×QGD )DDOL\HWWH %XOXQDQ 0NHOOHÁHUH<DSW×U×ODQ
úüYH+L]PHWOHU.DUü×O×ù×QGD$O×QDQ%HOJHOHUOHúOJLOL
úüOHPOHUµ \DQ EDüO×NO× E|OPQGH ´<XUW G×ü×QGD
PXNLP NLüL YH\D NXUXOXüODUD \DSW×U×ODQ Lü YH\D
6
Musa Örmeci, “Dar Mükellef Yabancı Kurumlarda Vergi Kesintisi”, Vergi Dünyası
Dergisi, Sayı:86,
http://www.vergidunyasi.com.tr/dergiler.php?id=729.
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
39
KL]PHWOHUNDUü×O×ù×QGD|GHPHGHEXOXQDQJHOLUYH\D
NXUXPODU YHUJLVL PNHOOHÁHUL \XUW G×ü×QGD PXNLP
NLüLYH\DNXUXOXüODUGDQDOG×NODU×PXWHEHUEHOJHOHUL
\XUWG×ü×QGDNLWHPVLOFLOLNOHULPL]GHYH\D\XUWLoLQGHNL
QRWHUOHUGH 7UNoH·\H WHUFPH YH WDVGLN HWWLUGLNWHQ
VRQUD GHIWHUOHULQH JLGHU RODUDN ND\GHGHELOPHNWH
LGLOHU$QFDN%DNDQO×ù×P×]D\DS×ODQEDüYXUXODUGDQ
EX LüOHPOHULQ \XUW G×ü× WHPVLOFLOLNOHULPL]GHNL Lü
\×ù×OPDODU×QDQHGHQROGXùXPNHOOHÁHUEDN×P×QGDQ
GD Dù×U NOIHWOHU JHWLUGLùL DQODü×OG×ù×QGDQ
DQ×ODQ .DQXQXQ PNHUUHU QFL PDGGHVLQLQ
%DNDQO×ù×P×]D YHUGLùL \HWNL\H GD\DQ×ODUDN EX
*HQHO 7HEOLù LOH \XUW G×ü×QGD PXNLP NLüL YH\D
NXUXOXüODUD\DSW×U×ODQLüYH\DKL]PHWOHUNDUü×O×ù×QGD
DO×QDQEHOJHOHULQ\XUWG×ü×QGDNLWHPVLOFLOLNOHULPL]GH
YH\D \XUW LoLQGH QRWHUOHUGH 7UNoH·\H WHUFPH YH
WDVGLNHGLOPH]RUXQOXOXùXNDOG×U×OP×üW×U
%XQDJ|UH\XUWG×ü×QGDNLNLüLYH\DÀUPDODUGDQ
EHOJHDODQPNHOOHÁHUEXEHOJHOHULGHIWHUND\×WODU×QGD
JLGHU RODUDN J|VWHUPHOHUL V×UDV×QGD EHOJHOHUGH
\D]×O× EHGHOOHUL CFMHFMFOJO E[FOMFOEJúJ HOEF
.FSLF[ #BOLBTüODB CFMJSMFOFO EzWJ[ BMüþ LVSV
[FSJOEFO 5SL -JSBTüOB mFWJSFSFL LBZüUMBSüOEB
HzTUFSFDFLMFSEJS $QFDN LQFHOHPH V×UDV×QGD
LQFHOHPH HODPDQ×QFD O]XP J|UOPHVL KDOLQGH
PNHOOHÁHU EX EHOJHOHULQL WHUFPH HWWLUPHN
]RUXQGDG×UODUµ Do×NODPDV× \HU DOPDNWDG×U %XQD
J|UH\DEDQF×NXUXPODUGDQVDW×QDO×QDQVHUEHVW
PHVOHNKL]PHWOHULQGHNXUXPODUYH.'9WHYNLIDW×
\DS×O×UNHQEHOJHOHULQG]HQOHQGLùLJQGH0HUNH]
%DQNDV×QFDEHOLUOHQHQG|YL]DO×üNXUXQXQHVDV
DO×QPDV×JHUHNPHNWHGLU
+HVDEHQ |GHPHQLQ \DQL WDKDNNXNXQ
JHUoHNOHüWLùL ]DPDQGDNL NXU LOH QDNGHQ
|GHPHQLQ JHUoHNOHüWLùL NXU DUDV×QGDNL IDUNO×O×NODU
EXOXQDELOPHNWHGLU 9HUJL LGDUHVL QDNGHQ |GHPH
V×UDV×QGD KHVDEHQ |GHPH\H QD]DUDQ ROXüDQ
DOH\KHNXUIDUNODU×]HULQGHQGHKHPNXUXPVWRSDM×
KHPGH.'9WHYNLIDW×\DS×OPDV×JHUHNWLùL\|QQGH
|]HOJHOHU YHUPHNWHGLU 9HUJL LGDUHVLQLQ DOH\KH
NXU IDUNODU×Q×Q WHYNLIDWD WDEL ROGXùX J|Uü NDEXO
HGLOGLùLQGH LVH QDNGHQ |GHPHQLQ JHUoHNOHüWLùL
anda KHVDEHQ |GHPH\H QD]DUDQ OHKH NXU IDUN×
ROXüPDV×GXUXPXQGDEXVHIHUGHKHVDEHQ|GHPH
DQ×QGD ID]ODGDQ KHVDSODQDUDN |GHQPLü EXOXQDQ
VWRSDM×Q KDWD G]HOWPH PHVVHVHVL \ROX\OD LDGH
DO×QDELOPHVLJHUHNPHNWHGLU%XüHNLOGHLDGHDO×QDQ
NXUXP VWRSDM×Q×Q JHOLU ND\GHGLOPHVL GXUXPD
J|UH PDOL\HW KHVDE×QGDQ WHQ]LO HGLOPHVL YH .'9
WHYNLIDW×Q×Q GD KHVDSODQDQ .'9 RODUDN ND\×WODUD
intikal ettirilmesi gerekmektedir.
gWH \DQGDQ DOH\KH NXU IDUNODU×QGDQ GROD\×
40
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
LODYH NXUXPODU YH .'9 WHYNLIDW× X\JXODPDV×QGD
VDGHFHÀLOL|GHPHWDULKOHULQGHROXüDQNXUIDUNODU×Q×Q
WHYNLIDWD WDEL WXWXOPDV× JHUHNPHNWHGLU %LU GLùHU
DQODW×POD G|QHP VRQXQGDNL GHùHUOHPHOHUGHQ
ND\QDNODQDQ NXU IDUNODU×QGDQ KHUKDQJL ELU VWRSDM
\DS×OPDPDV×JHUHNPHNWHGLU
.9.·Q×Q ·XQFX PDGGHVLQH J|UH DYDQV
|GHPHOHUL ]HULQGHQ GH NXUXP VWRSDM× \DS×OPDV×
JHUHNPHNWHGLU $YDQV |GHPHVL \DS×ODQ VHUEHVW
PHVOHNKL]PHWLDO×P×QGDQGDKDVRQUDYD]JHoLOPHVL
YH YHULOHQ DYDQV×Q GD JHUL DO×QPDV× GXUXPXQGD
GDKD|QFHGHQ|GHQHQNXUXPVWRSDM×KDWDG]HOWPH
PHVVHVHVL NDSVDP×QGD LDGH DO×QDELOPHOLGLU gWH
\DQGDQ GDU PNHOOHI NXUXPODUD |GHQHQ DYDQVODU
]HULQGHQNXUXPVWRSDM×\DS×OPDV×QDNDUü×O×N.'9
WHYNLIDW× \DS×ODPD] =LUD DYDQV |GHPHOHUL .'9·\L
GRùXUPDPDNWDG×U
'$5 0h.(//() .8580/$5&$
7h5.ú<(·'((/'(('ú/(16(5%(670(6/(.
.$=$1d/$5,1,1 dú)7( 9(5*ú/(1'ú50(<ú
g1/(0(
$1/$û0$/$5,
.$36$0,1'$
9(5*ú/(1'ú5ú/0(6ú
'DUPNHOOHINXUXPODUFDHOGHHGLOHQVHUEHVW
PHVOHN ND]DQoODU×Q×Q Lo PHY]XDW×P×] NDUü×V×QGDNL
GXUXPXQD \XNDU×GDNL E|OPOHUGH GHùLQLOPLüWLU
$QFDN GDU PNHOOHI NXUXPODU×Q 7UNL\H·GH HOGH
HWWLNOHUL ND]DQoODU×Q YHUJLOHQGLULOPHVLQGH 7UNL\H
LOH \DEDQF× NXUXPXQ PXNLPL EXOXQGXùX ONH
DUDV×QGD dLIWH 9HUJLOHQGLUPH\L gQOHPH$QODüPDV×
EXOXQPDV×KDOLQGHEXDQODüPDKNPOHUL|QFHOLNOH
GLNNDWH DO×QPDO×G×U %LU GLùHU LIDGH\OH |QFHOLNOH
\DEDQF× NXUXPODUFD 7UNL\H·\H \|QHOLN RODUDN LID
HGLOHQIDDOL\HWOHULQV|]NRQXVXYHUJLDQODüPDODU×Q×Q
KDQJLPDGGHKNPOHULQHJLUGLùLQLQWHVSLWHGLOPHVL
JHUHNPHNWHGLU 7HVSLW HGLOHFHN EX PDGGH KNP
HùHU7UNL\H·\HELUYHUJLOHPHKDNN×YHULULVHDQFDN
R ]DPDQ Lo PHY]XDW×P×] NDSVDP×QGD JHUHNOL
GHùHUOHQGLUPHOHU\DS×ODUDN\DEDQF×NXUXPXQKDQJL
JHOLUXQVXUXQDJ|UHYHUJLOHQGLULOHFHùLEHOLUOHQHFHNWLU
dLIWH 9HUJLOHQGLUPH\L gQOHPH $QODüPDODU×
JHOLU]HULQGHQDO×QDQYHUJLOHULNDSVDG×ù×QGDQEDüWD
.'9ROPDN]HUHKDUFDPDYHUJLOHULEXDQODüPDODU
G×ü×QGDNDOPDNWDG×U%XEDùODPGDYHUJLDQODüPDV×
JHUHùL NXUXP VWRSDM×Q×Q G×ü×QGD NDODQ ELU VHUEHVW
PHVOHN|GHPHVL]HULQGHQ.'9WHYNLIDW×\DS×OPDV×
JHUHNHELOLU
dLIWH9HUJLOHQGLUPH\LgQOHPH$QODüPDODU×Q×Q
·QFPDGGHOHULQGHVHUEHVWPHVOHNND]DQoODU×QD
LOLüNLQYHUJLOHQGLUPHKNPOHULQH\HUYHULOPHNWHGLU
%X DQODüPDODUD J|UH VHUEHVW PHVOHN ND]DQoODU×Q×
OCAK I×ü?=×I 2015 I×;Lëûj×°à
7
İstanbul Vergi Dairesi Başkanlığı’nın 01.08.2011 tarih ve B.07.1.GİB.4.34.16.01-KVK 301151 sayılı özelgesi.
OCAK I×ü?=×I 2015 I×;Lëûj×°à
]DPDQODUGDPXKWHOLISHUVRQHOL\OH7UNL\H·GHYHUGLùL
WP VHUEHVW PHVOHN KL]PHWOHUL Do×V×QGDQ JHoHUOL
WRSODP VUHGLU <DEDQF× NXUXPD VHUEHVW PHVOHN
|GHPHVL \DSDQODU×Q \DEDQF× NXUXPXQ 7UNL\H·\H
\|QHOLN WP VHUEHVW PHVOHN KL]PHWOHUL LoLQ KDQJL
VUHOHUOH 7UNL\H·GH HOHPDQ EXOXQGXUGXùXQX
ELOPHOHULQH LPNkQ \RNWXU 9HUJL LGDUHVL VWRSDM
VRUXPOXVXQXQ EX VUH\L ELOHPH\HFHùLQGHQ
KDUHNHWOH YHUJL DQODüPDV× GLNNDWH DO×QPDNV×]×Q
VWRSDM\DS×OPDV×üD\HW\DEDQF×NXUXPJQON
VUH\LDüPDP×üVDEX\DEDQF×NXUXPXQEL]]DWYH\D
YHNLOOHUL YDV×WDV×\OD WHYNLI HGLOHQ YHUJLOHULQ LDGHVL
LoLQ LOJLOL YHUJL GDLUHVLQH EDüYXUDELOHFHùL \|QQGH
J|UüEH\DQHWPHNWHGLU.
» Makaleler «
YHUJLOHPHKDNN×VHUEHVWPHVOHNIDDOL\HWLQLLFUDHGHQ
JHUoHNNLüL\DGDNXUXPXQPXNLPLEXOXQGXùXONH\H
DLWWLU 'ROD\×V×\OD \DEDQF× ONH PXNLPL ELU NXUXP
7UNL\H·\H \|QHOLN ELU VHUEHVW PHVOHN KL]PHWLQGH
EXOXQXUVD EX LüOHP SUHQVLS RODUDN 7UNL\H·GH
YHUJLOHQHPH\HFHùLQGHQ NXUXP VWRSDM×QD GD NRQX
ROPD\DFDNW×U$QFDN
<DEDQF× ONH PXNLPL NXUXP 7UNL\H·GH
VHUEHVW PHVOHN IDDOL\HWLQL LFUD HWPHN DPDF×\OD
VUHNOLNXOODQDFDù×VDELWELU\HUHVDKLSVHYH\D
<DEDQF× ONH PXNLPL NXUXPXQ SHUVRQHOLQLQ
7UNL\H·GH NDOPD VUHVL JHQHO RODUDN NLPL
DQODüPDODUGD ELU WDNYLP \×O×QGD JQ
NLPLOHULQGH KHUKDQJL ELU NHVLQWLVL] D\O×N VUH
LoLQGHJQJQDüDUVD
7UNL\H·QLQ YHUJL DOPD KDNN× GRùPDNWDG×U
'LNNDWHGLOHFHùL]HUH\DEDQF×NXUXPXQ7UNL\H·GH
ELULü\HULQHVDKLSROPDPDV×YH7UNL\H·GHJQGHQ
D] NDO×QPDV× GXUXPXQGD |GHPH\L \DSDQODUFD
KHUKDQJL ELU NXUXP VWRSDM× \DS×ODPD\DFDNW×U$\Q×
üHNLOGH \DEDQF× ONH PXNLPL NXUXP 7UNL\H·\H
KHUKDQJLELUSHUVRQHOJ|QGHUPHNVL]LQEXIDDOL\HWLQL
LFUD HGL\RUVD EX GXUXPGD GD 7UNL\H VWRSDM GkKLO
KHUKDQJL ELU NXUXPODU YHUJLVL DODPDPDNWDG×U
gUQHùLQLKUDoHGLOHFHNPDOODU×QLSOLNNDOLWHVLQLQWHVW
LüOHPLNDUü×O×ù×QGD$OPDQ\DPXNLPLELUÀUPD\D
\×O×QGD \DS×ODQ |GHPH VHUEHVW PHVOHN ND]DQF×
NDSVDP×QGD, RUDQ×QGD NXUXP VWRSDM×QD
WDELLGLU $QFDN WDULKOHUL
DUDV×QGDX\JXODQDQ7UNL\H&XPKXUL\HWLLOH)HGHUDO
$OPDQ\D &XPKXUL\HWL DUDV×QGD *HOLU YH 6HUYHW
h]HULQGHQ $O×QDQ 9HUJLOHUGH dLIWH 9HUJLOHQGLUPH\L
gQOHPH$QODüPDV×·Q×QVHUEHVWPHVOHNIDDOL\HWOHULQL
G]HQOH\HQ·QFPDGGHVLQLQ·QFI×NUDV×QGD
´V|] NRQXVX IDDOL\HWOHU 7UNL\H &XPKXUL\HWL·QGH
LFUD HGLOPHGLNoH YH JHOLU HOGH HGHQ NLüL 7UNL\H
&XPKXUL\HWL·QGH ELU WDNYLP \×O× LoLQGH ELU YH\D ELU
NDoVHIHUGHJQDüDQELUVUHNDOPDG×NoDV|]
NRQXVXVHUEHVWPHVOHNND]DQoODU×\DOQ×]FD)HGHUDO
$OPDQ\D &XPKXUL\HWL·QGH YHUJLOHQGLULOHELOHFHNWLUµ
KNP |QJ|UOPHNWHGLU %X KNP X\DU×QFD
$OPDQ\D PXNLPL ÀUPDQ×Q PDOODU×Q LSOLN NDOLWHVLQLQ
WHVW LüOHPLQL 7UNL\H·\H JHOPHNVL]LQ $OPDQ\D·GD
LFUDHWPHVLKDOLQGH\DGD7UNL\H·\HJHOLQPLüROVD
ELOH JQGHQ D] 7UNL\H·GH NDO×QP×üVD LOJLOL
ÀUPD\D \DS×ODQ |GHPHOHU ]HULQGHQ KHUKDQJL ELU
YHUJLNHVLQWLVL\DS×OPDPDV×JHUHNPHNWHGLU7.
9HUJL DQODüPDODU×QGDNL JQON VUH LOJLOL
\DEDQF× NXUXPXQ VDGHFH ELU Lü LoLQ 7UNL\H·GH
SHUVRQHO EXOXQGXUGXùX VUH GHùLO PXKWHOLI
<XNDU×GD GD EHOLUWLOGLùL ]HUH dLIWH
9HUJLOHQGLUPH\L gQOHPH $QODüPDODU×·Q×Q ·QF
PDGGHOHULPDULIHWL\OH\DEDQF×ONHPXNLPLNXUXPXQ
VHUEHVW PHVOHN IDDOL\HWLQL LFUD HWPHN DPDF×\OD
7UNL\H·GH VUHNOL NXOODQDFDù× VDELW ELU \HUH
VDKLS ROPDV× GXUXPXQGD V|] NRQXVX VDELW \HUH
DWIHGLOHELOHQ JHOLUOHULQ YHUJLOHPH KDNN× 7UNL\H·\H
YHULOPLüWLU%XüHNLOGH7UNL\H·GHELULü\HULQHVDKLS
ROPDQ×QGRùXUGXùXQHWLFHLVHEXLü\HULDUDF×O×ù×\OD
HOGHHGLOHQND]DQoODU×Q7UNL\H·GHLoPHY]XDW×P×]×Q
|QJ|UGù XVXO YH HVDVODU oHUoHYHVLQGH
YHUJLOHQGLULOHFHN ROPDV×G×U úo PHY]XDW×P×]D J|UH
GH \DEDQF× NXUXP VHUEHVW PHVOHN IDDOL\HWLQL LFUD
HWPHNDPDF×\OD7UNL\H·GHELUüXEHLü\HULDoP×üVD
HOGH HGLOHQ ND]DQo DUW×N WLFDUL ND]DQo ROPDNWDG×U
%XQHGHQOHV|]NRQXVXND]DQoODUWHYNLIDWNDSVDP×
G×ü×QGDNDOPDNWDG×U=LUDWLFDULND]DQoODU]HULQGHQ
WHYNLIDW\DS×OPDPDNWDG×U
8
İstanbul Vergi Dairesi Başkanlığı’nın 22.12.2011 tarih ve B.07.1.GİB.4.34.16.01-KVK 302285 sayılı özelgesi.
9
Ankara Vergi Dairesi Başkanlığı’nın 27.01.2012 tarih ve B.07.1.GİB.4.06.17.01KDV-4:2010-14011-54-131 sayılı özelgesi.
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
41
<DEDQF× ONH PXNLPL NXUXPXQ SHUVRQHOLQLQ
7UNL\H·GH NDOPD VUHVL JQ DüDUVD EX
GXUXPGD7UNL\H·QLQYHUJLOHPHKDNN×GRùPDNWDG×U
6|] NRQXVX YHUJLOHPH LVH .9.·Q×Q ·XQFX
PDGGHVLNDSVDP×QGDRUDQ×QGDNXUXPVWRSDM×
\DS×OPDV× üHNOLQGH ROPDNWDG×U7UNL\H LOH \DEDQF×
ONHOHU DUDV×QGD LP]DODQDQ oLIWH YHUJLOHQGLUPH\L
|QOHPHDQODüPDODU×Q×QED]×ODU×QGDLVHVWRSDMRUDQ×
YHLOHV×Q×UO×WXWXOPXüWXU
%D]× ONHOHUOH \DS×ODQ dLIWH 9HUJLOHQGLUPH\L
gQOHPH $QODüPDODU×·Q×Q ·QF PDGGHOHULQGH
NXUXPODUD \HU YHULOPHPLüWLU %X QHGHQOH V|]
NRQXVXONHOHUOH\DS×ODQEXDQODüPDODUGDNXUXPODU
WLFDUL ND]DQo E|OPQGH HOH DO×QP×üODUG×U %X
JLEL GXUXPODUGD YHUJLOHQGLUPHQLQ KDQJL HVDVODUD
J|UH \DS×OG×ù× DGHW |]HOJH HüOLùLQGH DüDù×GD
Do×NODQPD\DoDO×ü×OP×üW×U
0DQLVD 9HUJL 'DLUHVL %DüNDQO×ù×·QFD YHULOHQ
WDULK YH %*ú%
98. VD\×O× |]HOJHGH “Öte yandan
üLUNHWLQL]LQUQJHOLüWLUPHVUHFLQH\|QHOLNRODUDN
/EQDQ PXNLPL ÀUPDGDO BMEüúü UFLOJL IJ[NFU
EFTUFL WF EBOüþNBOMüL IJ[NFUMFSJOJO KNPOHUL
WDULKLQGHQ LWLEDUHQ X\JXODQPDNWD
RODQ 7UNL\H &XPKXUL\HWL LOH /EQDQ &XPKXUL\HWL
$UDV×QGD *HOLU h]HULQGHQ $O×QDQ 9HUJLOHUGH dLIWH
9HUJLOHQGLUPH\L gQOHPH YH 9HUJL .DoDNo×O×ù×QD
(QJHO 2OPD $QODüPDV×·Q×Q YH QFL PDGGHOHUL
NDSVDP×QGDGHùHUOHQGLULOPHVLJHUHNPHNWHGLU
$QODüPDQ×Q Lü\HULQL G]HQOH\HQ LQFL
PDGGHVLQLQQFI×NUDV×Lü\HULWHULPLDRQLNLD\
\D GD GDKD ID]OD ELU VUH GHYDP HGHQ ELU LQüDDW
üDQWL\HVL\DS×PPRQWDMYH\DNXUPDSURMHVLQLYH\D
EXQODUOD EDùODQW×O× J|]HWLP IDDOL\HWOHUL E ELU $NLW
'HYOHWWHüHEEVWDUDI×QGDQEXDPDoODLüHDO×QDQ
KL]PHWOLYH\DGLùHUSHUVRQHONXOODQ×ODUDNGLùHU$NLW
42
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
'HYOHWWHLIDHGLOHQYHKHUKDQJLELU
D\O×N G|QHPGH D\Q× YH\D EDùO× ELU
SURMH LoLQ D\O×N VUH YH\D VUHOHUL
JHoHQ GDQ×üPDQO×N KL]PHWOHUL GkKLO
KL]PHW VDùODQPDV×Q× NDSVDPDNWDG×U
KNPQ|QJ|UPHNWHGLU
$QODüPDQ×Q 7LFDUL .D]DQoODU×
G]HQOH\HQ QFL PDGGHVLQLQ LQFL
I×NUDV×LVHELU$NLW'HYOHWWHüHEEVQH
DLW ND]DQo V|] NRQXVX WHüHEEV
GLùHU$NLW'HYOHWWH\HUDODQELULü\HUL
YDV×WDV×\OD RUDGD WLFDUL IDDOL\HWWH
EXOXQPDG×NoD \DOQ×]FD EX 'HYOHWWH
YHUJLOHQGLULOHFHNWLU (ùHU WHüHEEV
\XNDU×GD EDKVHGLOHQ üHNLOGH WLFDUL
IDDOL\HWWH EXOXQXUVD WHüHEEVQ
ND]DQoODU× EX GLùHU $NLW 'HYOHWWH \DOQ×]FD EX
Lü\HULQH DWIHGLOHELOHQ PLNWDUOD V×Q×UO× ROPDN ]HUH
YHUJLOHQGLULOHELOLUKNPQ|QJ|UPHNWHGLU
#VOB HzSF -COBO NVLJNJ ¾SNB
QFSTPOFMJOJO UFLOJL IJ[NFU EFTUFL WF
EBOüþNBOMüLIJ[NFUMFSJOJ5SLJZFµZFHFMNFLTJ[JO
WFSNFMFSJ EVSVNVOEB "OMBþNBOüO C CFOEJ
LBQTBNüOEB 5SLJZFµEF CJS JþZFSJ PMVþNBZBDBL
WFCVIJ[NFUMFSLBSþüMüúüOEBFMEFFEJMFDFLHFMJSMFSJ
WFSHJMFNFIBLLüZBMOü[DB-COBOµBBJUPMBDBLUüS
"ODBLTz[LPOVTVQFSTPOFMJOCVIJ[NFUMFSJJGB
FUNFL[FSF5SLJZFµZFHFMNFMFSJWFIFSIBOHJCJS
BZMüLEzOFNEFBZWFZBEBIBV[VOCJSTSF
5SLJZFµEF CVMVONBMBSü EVSVNVOEB 5SLJZFµEF
CJSJþZFSJPMVþBDBLWF5SLJZFµOJOEFCVJþZFSJOF
BUGFEJMFCJMFO LB[BOmMBSMB TüOüSMü PMNBL [FSF
WFSHJBMNBIBLLüEPúBDBLUüS
#zZMF CJS EVSVNEB 5SLJZFµEF ZBQüMBDBL
WFSHJMFNFEF Jm NFW[VBU ILNMFSJNJ[ FTBT
BMüOBDBL WF -COBO NVLJNJ ¾SNBOüO UFLOJL
IJ[NFU EFTUFL WF EBOüþNBOMüL IJ[NFUMFSJ
LBSþüMüúüOEB FMEF FUUJúJ LB[BOmMBS [FSJOEFO
5SLJZFµEF CV þFLJMEF zEFZFDFúJ WFSHJ
$QODüPDQ×Q dLIWH 9HUJLOHQGLUPHQLQ gQOHQPHVLQL
G]HQOH\HQLQFLPDGGHVLKNPOHULoHUoHYHVLQGH
/EQDQ¿GDEXJHOLUHLOLüNLQRODUDN|GHQHFHNYHUJLGHQ
PDKVXS HGLOPHN VXUHWL\OH D\Q× JHOLU ]HULQGHQ LNL
GHIDYHUJLDO×QPDV×|QOHQPLüRODFDNW×U
$QODüPD KNPOHULQLQ X\JXODQDELOPHVL LoLQ
/EQDQ PXNLPL V|] NRQXVX ÀUPDQ×Q /EQDQ·GD
WDP PNHOOHI ROGXùXQX YH WP GQ\D ND]DQoODU×
]HULQGHQ EX ONHGH YHUJLOHQGLULOGLùLQL LOJLOL ONH
\HWNLOL PDNDPODU×QGDQ DODFDù× ELU EHOJH PXNLPOLN
EHOJHVL LOH NDQ×WODQPDV× YH EX EHOJHQLQ DVO× LOH
ELUOLNWH7UNoHWHUFPHVLQLQ1RWHUFHYH\DRONHGHNL
7UN .RQVRORVOXNODU×QFD WDVGLN HGLOHQ ELU |UQHùLQL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
CVWBHPOMBSüOGSFOTJTUFNMFSJOJOJNBMBUmüTüPMBO
"MNBOZB NVLJNJ ¾SNBTüOEBO CJS QFSTPOFMJ
WBTüUBTüZMBUFTUIJ[NFUJBMBDBúüOü[üTz[LPOVTV
IJ[NFUJOUPQMBNHOJmJOEFUBNBNMBOBDBúüOü
belirterek EX KL]PHWOHU GROD\×V×\OD \DS×ODFDN
|GHPHOHUHLOLüNLQRODUDNNXUXPODUYHUJLVL\|QQGHQ
\NPOONOHULQL]NRQXVXQGD%DüNDQO×ù×P×]J|Uü
WDOHSHGLOPHNWHGLU
'JSNBOü[üO"MNBOZBNVLJNJ¾SNBTüOEBO
BMBDBúüGSFOTJTUFNMFSJUFTUIJ[NFUJOJO5SLJZF
Almanya
Çifte
Vergilendirmeyi
Önleme
"OMBþNBTüµOEB TFSCFTU NFTMFL GBBMJZFUMFSJOJO
TBEFDF HFSmFL LJþJMFS JmJO E[FOMFONJþ PMNBTü
OFEFOJZMF "OMBþNBµOüO CJSFS zSOFLMFSJ FLMJ
JþZFSJ CBþMüLMü ODJ WF UJDBSJ LB[BOmMBS CBþMüLMü
ODJ NBEEFMFSJ LBQTBNüOEB EFúFSMFOEJSJMNFTJ
HFSFLNFLUFEJS
"MNBOZB NVLJNJ UFþFCCTO 5SLJZFµEF
JDSB FEFDFúJ GBBMJZFUJO CV UFþFCCTO
QFSTPOFMMFSJ WBTüUBTüZMB 5SLJZFµEF IFSIBOHJ
CJS BZMüL EzOFNEF UPQMBNEB BZü BþBO
CJS TSFEF WFZB TSFMFSEF EFWBN FUNFTJ
EVSVNVOEB 5SLJZFµEF CJS Jþ ZFSJ PMVþBDBL
WF CV IJ[NFUMFSEFO FMEF FEJMFO LB[BOmMBS Jm
NFW[VBUüNü[ILNMFSJmFSmFWFTJOEF5SLJZFµEF
WFSHJZFUBCJUVUVMBDBLUüS
%JúFS UBSBGUBO 5SLJZFµEF JDSB FEJMFO
Tz[ LPOVTV IJ[NFUMFS EPMBZüTüZMB FMEF FEJMFO
HFMJSMFSJOJmNFW[VBUüNü[ILNMFSJmFSmFWFTJOEF
WFSHJ UFWLJGBUüOB UBCJ UVUVMNBTü IBMJOEF Tz[
LPOVTV zEFNFMFS [FSJOEFO WFSHJ UFWLJGBUü
ZBQNBL [PSVOEB PMBO WFSHJ TPSVNMVMBSüOüO
UFWLJGBU\NPOOùQQGRùGXùXV×UDGDLVWLKNDN
VDKLELWHüHEEVQIDDOL\HWLFUDV×DPDF×\OD\XNDU×GD
EHOLUWLOHQ WRSODP DOW× D\O×N VUH LoHULVLQGH NDO×S
NDOPDPDGXUXPXQXELOHPH\HFHNOHULQGHQGLùHUELU
JGBEFZMF BZOü EzOFNEF 5SLJZFµEF CBþLBMBSüOB
EBIJ[NFUWFSFCJMFDFúJJIUJNBMJEJLLBUFBMüOBSBL
Tz[ LPOVTV zEFNFMFS [FSJOEFO WFSHJ UFWLJGBUü
ZBQNBMBSüHFSFLNFLUFEJS
%X üHNLOGH 7UNL\H·GH KL]PHW LFUDV×
EDüODQJ×oWD DOW× D\× DüPDG×ù× LoLQ YHUJL WHYNLIDW×
\DSPD\DQ YHUJL VRUXPOXODU×Q×Q YHUJL LGDUHVL
WDUDI×QGDQFH]DL\DSW×U×PODNDUü×ODüPDODU×Q×Q|QQH
JHoLOPLüRODFDNW×U
gWH
\DQGDQ
7UNL\H$OPDQ\D
dLIWH
9HUJLOHQGLUPH\L gQOHPH $QODüPDV× oHUoHYHVLQGH
EDKVH NRQX |GHPHOHULQ 7UNL\H¿GH YHUJL\H WDEL
WXWXOPDPDV× JHUHNWLùL GXUXPGD DG× JHoHQ$OPDQ
PXNLPL ÀUPD\D \DS×ODQ V|] NRQXVX |GHPHOHU
]HULQGHQ NXUXPODU YHUJLVL WHYNLIDW× \DS×OPDV×
KDOLQGH BOüMBO ¾SNB UBSBGüOEBO CJ[[BU WFZB
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
» Makaleler «
YHUJLVRUXPOXODU×QDYH\DLOJLOLYHUJLGDLUHVLQHLEUD]
HWPHVLJHUHNPHNWHGLU
%XQDJ|UH/EQDQ·GDPXNLPÀUPDWDUDI×QGDQ
üLUNHWLQL]H UQ JHOLüWLUPH VUHFLQGH 7UNL\H·GH
YHULOHQ WHNQLN KL]PHW GHVWHN YH GDQ×üPD KL]PHWL
NDUü×O×ù× \DSDFDù×Q×] |GHPHOHU NDWPD GHùHU
YHUJLVLQHWDELROXSEXWXWDU]HULQGHQKHVDSODQDQ
NDWPDGHùHUYHUJLVLQLQVRUXPOXV×IDW×\ODWDUDI×Q×]FD
QROX.'9EH\DQQDPHVLLOHEH\DQHGLOLS|GHQPHVL
JHUHNPHNWHGLU %X üHNLOGH EH\DQ HGLOHQ YHUJLQLQ
D\Q×G|QHPHLOLüNLQQROX.'9EH\DQQDPHVLQGH
LQGLULP NRQXVX \DS×OPDV× PPNQGUµ üHNOLQGH
J|Uü EH\DQ HGLOPLüWLU g]HOJH\H NRQX /EQDQ
PXNLPLÀUPDSHUVRQHOLQLQWHNQLNKL]PHWGHVWHNYH
GDQ×üPDQO×NKL]PHWOHULQLLIDHWPHN]HUH7UNL\H·\H
JHOPHVL GXUXPXQGD Lo PHY]XDW×P×]D J|UH RUDQ×QGDNXUXPVWRSDM×\DS×OPDV×\HWHUOLROPDNWDG×U
$QFDN V|] NRQXVX YHUJL DQODüPDV×Q×Q VHUEHVW
PHVOHN ND]DQF× KNPOHULQGH NXUXPODUD \HU
YHULOPHPLüROPDV×QGDQGROD\×D\Q×DQODüPDQ×QWLFDUL
ND]DQoKNPOHULQLQHVDVDO×QPDV×JHUHNPHNWHGLU
6|] NRQXVX KNPOHUGH LVH /EQDQ PXNLPL ÀUPD
SHUVRQHOLQLQ WHNQLN KL]PHW GHVWHN YH GDQ×üPDQO×N
KL]PHWOHULQLLIDHWPHN]HUHD\YH\DGDKDX]XQELU
VUH7UNL\H·GHEXOXQPDV×Q×QELULü\HULROXüWXUGXùX
YH EX GXUXPGD GD YHUJLOHPH KDNN×Q×Q 7UNL\H·\H
JHoWLùLEHOLUWLOPLüWLUD\O×NVUHEHOLUOHQGLNWHQVRQUD
DUW×N YHUJL DQODüPDV× GHYUH G×ü× NDOPDNWD YH Lo
PHY]XDWKNPOHULWHNUDUGDQGHYUH\HJLUPHNWHGLU
(ùHU D\ YH\D GDKD X]XQ ELU VUH 7UNL\H·GH
NDO×QP×üVD YHUJL DQODüPDV×QD J|UH 7UNL\H·GH ELU
Lü\HUL ROXüWXùX NDEXO HGLOPHVLQH NDUü×Q VD\×O×
98. EDùODP×QGD ELU Lü\HUL ROXüPDPDNWDG×U =LUD
\DEDQF×ÀUPDSHUVRQHOLQLQVHUEHVWPHVOHNKL]PHWL
LID HWPHN DPDF×\OD 7UNL\H·GH EHOLUOL ELU VUH
NDOP×üROPDV×VD\×O×98.·XQ·×QF×PDGGHVL
NDSVDP×QGD 7UNL\H·GH ELU Lü\HUL ROXüWXUPD] VD\×O× 98. NDSVDP×QGD ELU Lü\HUL ROXüPDG×ù× LoLQ
GH Lo PHY]XDW×P×]D J|UH 7UNL\H·GH ELU Lü\HUL\OH
EDùODQW×O× ROPDNV×]×Q VHUEHVW PHVOHN ND]DQF×
HOGH HGLOPLü ROXQPDNWDG×U 1LKDL WDKOLOGH /EQDQ
PXNLPLÀUPDSHUVRQHOLQLQWHNQLNKL]PHWGHVWHNYH
GDQ×üPDQO×NKL]PHWOHULQLLIDHWPHN]HUH7UNL\H·\H
JHOPHVLYHD\YH\DGDKDX]XQELUVUH7UNL\H·GH
NDOPDV× GXUXPXQGD VD\×O× .9.·Q×Q E
PDGGHVLNDSVDP×QGDRUDQ×QGDNXUXPVWRSDM×
\DS×OPDV×\HWHUOLROPDNWDG×U
6DNDU\D 9HUJL 'DLUHVL %DüNDQO×ù×·QFD
KD]×UODQDQ WDULK YH >
@VD\×O×|]HOJHGH “úOJLGHND\×WO×|]HOJHWDOHS
IRUPXQX]GD üLUNHWLQL]FH %XOJDULVWDQ 'HPLU\ROODU×
LoLQ DGHW \DWDNO× YDJRQ LPDODW×Q× \DSDFDù×Q×]×
43
WFLJMMFSJ BSBDüMüúüZMB UFWLJG ZPMVZMB BMüOBO
WFSHJMFSJO JBEFTJ JmJO JMHJMJ WFSHJ EBJSFTJOF
CBþWVSVMBCJMFDFLUJSµ
üHNOLQGH
L]DKDWODUGD
EXOXQXOPXüWXU 'LNNDWHGLOHFHùL]HUH|]HOJH\HNRQX
$OPDQ\D PXNLPL ÀUPD 7UNL\H·GH VHUEHVW PHVOHN
KL]PHWL LID HWPHVLQH NDUü×Q 7UNL\H$OPDQ\D dLIWH
9HUJLOHQGLUPH\L gQOHPH $QODüPDV×·QGD VHUEHVW
PHVOHN IDDOL\HWOHULQLQ VDGHFH JHUoHN NLüLOHU LoLQ
G]HQOHQPLüROPDV×QHGHQL\OHPH]NU$QODüPD·Q×Q
WLFDULND]DQoKNPOHULNDSVDP×QGDGHùHUOHQGLUPH
\DS×OPDNWDG×U6|]NRQXVXWLFDULND]DQoKNPOHULQGH
LIDGH HGLOHQ D\O×N VUH WHVSLW HGLOGLNWHQ VRQUD
Lo PHY]XDW×P×] WHNUDU GHYUH\H JLUPHNWHGLU =LUD
$OPDQ\D PXNLPL WHüHEEVQ 7UNL\H·GH LFUD HWWLùL
IDDOL\HW EX WHüHEEVQ SHUVRQHOOHUL YDV×WDV×\OD
7UNL\H·GHKHUKDQJLELUD\O×NG|QHPGHWRSODPGD
D\×DüDQELUVUHGHYH\DVUHOHUGHGHYDPHWPLü
LVH YHUJLOHPH KDNN× 7UNL\H·\H JHoPHNWHGLU %X
GXUXPGDDQ×ODQYHUJLDQODüPDV×QDJ|UH7UNL\H·GH
Lü\HUL ROXüWXùX NDEXO HGLOPHVLQH NDUü×Q VD\×O×
98. KNPOHULQH J|UH ELU Lü\HUL ROXüPDPDNWDG×U
=LUD \DEDQF× ÀUPD SHUVRQHOLQLQ VHUEHVW PHVOHN
KL]PHWLLIDHWPHNDPDF×\OD7UNL\H·GHEHOLUOLELUVUH
NDOP×üROPDV×VD\×O×98.·XQ·×QF×PDGGHVL
NDSVDP×QGD 7UNL\H·GH ELU Lü\HUL ROXüWXUPD] VD\×O× 98. NDSVDP×QGD ELU Lü\HUL ROXüPDG×ù× LoLQ
GH Lo PHY]XDW×P×]D J|UH 7UNL\H·GH ELU Lü\HUL\OH
EDùODQW×O× ROPDNV×]×Q VHUEHVW PHVOHN ND]DQF× HOGH
HGLOPLüROXQPDNWDG×U1LKDLWDKOLOGH$OPDQ\DPXNLPL
ÀUPD SHUVRQHOLQLQ VDW×ü×Q× \DSW×NODU× UQQ WHVW
KL]PHWOHULQL LID HWPHN ]HUH7UNL\H·\H JHOPHVL YH
D\ YH\D GDKD X]XQ ELU VUH 7UNL\H·GH NDOPDV×
GXUXPXQGD VD\×O× .9.·Q×Q E PDGGHVL
NDSVDP×QGDRUDQ×QGDNXUXPVWRSDM×\DS×OPDV×
\HWHUOLROPDNWDG×U
'DU PNHOOHI NXUXPODUFD 7UNL\H·GH HOGH
HGLOHQ VHUEHVW PHVOHN ND]DQoODU×QGDQ YHUJL
DQODüPDODU×NDSVDP×QGDNXUXPVWRSDM×\DS×OPDPDV×
LoLQ EX \DEDQF× NXUXPODU×Q NHQGL ONHOHULQLQ
\HWNLOL PDNDPODU×QGDQ ´PXNLPOLN EHOJHVLµ DOPDODU×
JHUHNPHNWHGLU $\U×FD EX EHOJHQLQ DVO× LOH QRWHUFH
YH\D EX ONHOHUGHNL7UN NRQVRORVOXNODU×QFD WDVGLN
HGLOHFHN 7UNoH WHUFPHVLQLQ ELU |UQHùLQLQ LOJLOL
YHUJL GDLUHVLQH YH\D NHQGLOHULQH \DS×ODQ |GHPH
]HULQGHQ YHUJL VRUXPOXODU×QFD YHUJL WHYNLIDW×
\DS×OPDV× GXUXPXQGD LVH YHUJL VRUXPOXODU×QD
LEUD] HGLOPHVL JHUHNPHNWHGLU 9HUJL VRUXPOXODU×
WHVOLP DOG×NODU× V|] NRQXVX PXNLPOLN EHOJHOHULQL
JHUHNWLùLQGH \HWNLOL PDNDPODUD LEUD] HWPHN ]HUH
PXKDID]D HGHFHNOHUGLU 0XNLPOLN EHOJHVLQLQ LEUD]
HGLOHPHPHVLGXUXPXQGDLVHLOJLOLDQODüPDKNPOHUL
\HULQHLoPHY]XDWKNPOHULPL]X\JXODQDFDNW×U.
6218d
.DQXQLYHLüPHUNH]L7UNL\H·GHEXOXQPD\DQ
\DEDQF× NXUXPODUFD 7UNL\H·\H \|QHOLN RODUDN
LID HGLOHQ VHUEHVW PHVOHN KL]PHWOHULQLQ VHUEHVW
PHVOHN ND]DQF× RODUDN P× \RNVD WLFDUL ND]DQo
RODUDN P× YHUJLOHQGLULOHFHùL KXVXVXQGDNL WHPHO
N×VWDV IDDOL\HWLQ 7UNL\H·GHNL ELU Lü\HUL YH\D GDLPL
WHPVLOFL\OH LOLüNLOL ROXS ROPDG×ù×G×U (ùHU PH]NU
IDDOL\HW 7UNL\H·GH ELU Lü\HUL \D GD GDLPL WHPVLOFL
ROPDNV×]×Q YH\D ROVD ELOH EXQODUOD EDùODQW×O×
ROPDNV×]×Q LID HGLOL\RUVD HOGH HGLOHQ ND]DQo
VHUEHVW PHVOHN ND]DQF×G×U $NVL WDNGLUGH WLFDUL
ND]DQo KNPOHULQH J|UH YHUJLOHQGLUPH \DS×OPDV×
JHUHNPHNWHGLU <DS×ODQ GHùHUOHQGLUPH VRQXFX
VHUEHVWPHVOHNND]DQF×NDSVDP×QGDPWDODDHGLOHQ
EX WU IDDOL\HWOHU Lo PHY]XDW×P×]D J|UH WHPHOGH
VWRSDM XVXO\OH YHUJLOHQGLULOPHNWH YH EX VWRSDM
QLKDL YHUJLOHQGLUPH \HULQH JHoPHNWHGLU $QFDN
7UNL\HLOH\DEDQF×NXUXPXQPXNLPLROGXùXGHYOHW
DUDV×QGD dLIWH 9HUJLOHQGLUPH\L gQOHPH$QODüPDV×
EXOXQPDV×KDOLQGHEXDQODüPDKNPOHUL|QFHOLNOH
GLNNDWH DO×QPDNWDG×U %LU GLùHU LIDGH\OH |QFHOLNOH
\DEDQF× NXUXPODUFD 7UNL\H·\H \|QHOLN RODUDN LID
HGLOHQIDDOL\HWOHULQV|]NRQXVXYHUJLDQODüPDODU×Q×Q
KDQJLPDGGHKNPOHULQHJLUGLùLQLQWHVSLWHGLOPHVL
JHUHNPHNWHGLU 7HVSLW HGLOHFHN EX PDGGH KNP
HùHU7UNL\H·\HELUYHUJLOHPHKDNN×YHULULVHDQFDN
R ]DPDQ Lo PHY]XDW×P×] NDSVDP×QGD JHUHNOL
GHùHUOHQGLUPHOHU\DS×ODUDN\DEDQF×NXUXPXQKDQJL
JHOLUXQVXUXQDJ|UHYHUJLOHQGLULOHFHùLEHOLUOHQHFHNWLU
.$<1$.d$
$<',1 (OLI ´dLIWH 9HUJLOHQGLUPH\L gQOHPH $QODüPDODU×QGD 6HUEHVW
0HVOHN.D]DQoODU×µ9HUJLGH*QGHP'HUJLVL$UDO×N
%$û$./HYHQW'DU0NHOOHÀ\HWH7DEL.XUXPODUYH9HUJLOHQGLUPH
<DNODü×P<D\×QODU×$QNDUD
.XUXPODU 9HUJLVL .DQXQX <RUXP YH $o×NODPDODU× 2OXü <D\×QF×O×N
$QNDUD
g50(&ú 0XVD ´'DU 0NHOOHI <DEDQF× .XUXPODUGD 9HUJL .HVLQWLVLµ
9HUJL 'Q\DV× 'HUJLVL 6D\× KWWSZZZYHUJLGXQ\DVLFRPWUGHUJLOHU
SKS"LG .
KWWSZZZJLEJRYWULQGH[SKS"LG .
10
44
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
20.12.2013 tarih ve 3 seri no.lu ÇVÖA Sirküleri.
OCAK I×ü?=×I 2015 I×;Lëûj×°à
» Makaleler «
Türkiye’de Suistimal Vakalarının Kurumsallaşma
Sürecine Etkileri
6H]HU%R]NXü.DK\DRùOX
6000%Dù×PV×]'HQHWoL
6XLVWLPDO NDYUDP RODUDN WDQ×PODQ×UNHQ KDQJL
ROD\ODUDNDUü×O×NJHOGLùLYH\DKDQJLGXUXPYHROD\ODU×
NDSVDG×ù× EHOLUWLOPHOLGLU %X Do×GDQ VXLLVWLPDO
YDNDODU×LOHLOJLOLNUHVHOLü\DüDP×QGDRUWD\Do×NDQ
JHOLüPHOHUHSDUDOHORODUDNQHOHULQGHùLüWLùLYHKDQJL
\|QGHELUJHOLüPHROGXùXJ|UOHELOLU
gQFHOLNOL RODUDN VXLLVWLPDO ROJXVX ELU
NLüLQLQ YDU RODQ \HWNLVLQL YH\D \DSW×U×P JFQ
NHQGL PHQIDDWOHULQH \|QHOLN NXOODQPDV× RODUDN
WDQ×PODQDELOLU %X WDQ×PD J|UH VXLLVWLPDO ROJXVX
KHUKDQJL ELU \HWNLQLQ \HWNL\L NXOODQPD JFQH
VDKLS RODQ WDUDI×QGDQ NHQGL PHQIDDWOHULQH J|UH
NXOODQPDV×QGDQRUWD\Do×NDQROD\ODU×LIDGHHWPHNWHGLU
%X Do×GDQ GHùHUOHQGLULOGLùLQGH NDYUDP LON RODUDN
NDPXJFQQN|W\HNXOODQ×OPDV×oHUoHYHVLQGHHOH
DO×QP×üW×U %X oHUoHYHGH 2(&' WDUDI×QGDQ
\ROVX]OXN FRUUXSWLRQ DNWLI YH\D SDVLI RODUDN
NDPX J|UHYOLOHULQLQ JFQ N|W\H NXOODQPDV×
\ROX\OD PDGGL PHQIDDW YH\D ID\GD VDùODPDV×
RODUDN WDQ×PODQP×üW×U %XQD J|UH \ROVX]OXN ELU
NDPX J|UHYOLVLQH UüYHW YHUPHNWHQ EDVLW K×UV×]O×N
YDNDODU×QDNDGDUNDSVDP×Q×JHQLüOHWHELOHFHùLPL]ELU
NDYUDP RODUDN HOH DO×QP×üW×U 2(&'·QLQ \ROVX]OXN
NDYUDP× UüYHW üDQWDM VXLLVWLPDO NDoDNo×O×N
]LPPHW DGDP ND\×UPD YH WDQ×G×NODUD D\U×FDO×N
VDùODPD\×NDSVDPDNWDG×U%XWDQ×PüLUNHWOHULQDUWDQ
NXUXPVDOODüPD GHUHFHVLQH YH |]HOOLNOH \|QHWLP YH
RUWDNO×N\DS×V×Q×QIDUNO×ODüPDV×QDEDùO×RODUDNNHQGL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
Lo\DS×ODU×QGDNLNDUü×NDUü×\DNDOG×NODU×VXLLVWLPDOOHUL
NDSVD\DFDNQLWHOLNWHGLU
*HQHO RODUDN NXUXPVDOODüPD GHUHFHVLQLQ
DUWPDV×QD YH üLUNHWOHUGH \HWNL NXOODQ×P×Q×Q
IDUNO×ODüPDV×QDEDùO×RODUDNVXLLVWLPDOOHUGHGHDUW×ü
RUWD\Do×NPDNWDG×U%XGD2(&'·QLQNDPXJFQQ
N|W\H NXOODQ×P×QD HN RODUDN \HQL YH JHQLü ELU
VXLLVWLPDO WDQ×P×Q×Q \DS×OPDV×Q× JHUHNOL N×OP×üW×U
gUQHùLQ ,,$ WDUDI×QGDQ VXLLVWLPDO NLüLOHULQ
YH\D NXUXPODU×Q DOGDWPD VDNODPD YH JYHQL
N|W\HNXOODQPD\ROX\ODKXNXNDD\N×U×ÀLOLüOHPHOHUL
RODUDN WDQ×PODQP×üW×U ,,$ WDUDI×QGDQ \DS×ODQ
EX WDQ×PODPDGD HVDV DO×QDQ KXNXND D\N×U×O×N
LONHVLGLU $QFDN EXUDGD VXLLVWLPDOLQ ELOLQoVL] YH\D
NDV×W ROPDGDQ \DS×OPDV× GHùHUOHQGLUPH G×ü×QGD
WXWXOPDNWDG×U 6|] NRQXVX KXNXND D\N×U× ÀLOOHULQ
WDQ×PODPDV×QGD |QHPOL VRUXQ X\JXODPDGDNL
KXNXNNXUXOODU×Q×QONHOHUDUDV×QGDIDUNO×ROPDV×G×U
%XQXQOD ELUOLNWH ,,$ WDQ×P×Q×Q JHQLü oHUoHYHVL
NLüLOHU \DQ×QGD NXUXPODU×Q GD VXLLVWLPDOH NRQX
RODELOHFHùLQLYXUJXODPDV×G×U
Günümüzde küresel olsun ülke temelinde
ROVXQVXLLVWLPDOLQJ|UOGùNXUXPODUYH\DVHNW|UOHU
JHQHO RODUDN ÀQDQVDO IDDOL\HWOHULQ \RùXQODüW×ù×
DODQODUGDG×U *HQHO RODUDN ONH HNRQRPLOHUL
]HULQGHHWNLOHUL\NVHNRODQVXLLVWLPDOYDNDODU×Q×Q
GD ÀQDQVDO VHNW|UOHUGH ROGXùX J|]OHQPHNWHGLU
$&)( WDUDI×QGDQ \DS×ODQ $%' PHUNH]OL
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
45
ELU DUDüW×UPD\D J|UH NXUXPODU×Q EUW JHOLUOHULQLQ
RUWDODPD ¿VLQLQ KHU \×O VXLLVWLPDO QHGHQL\OH
ND\EHGLOGLùLEHOLUOHQPLüWLU$&)(WDUDI×QGDQIDUNO×
VHNW|UGH \DS×ODQ EDüND ELU DUDüW×UPD VRQXoODU×QD
J|UH LVH HQ V×N NDUü×ODü×ODQ NXUXP LoL VXLLVWLPDO
YDNDODU×Q×QEDQNDF×O×NYHÀQDQVVHNW|UQGHROGXùX
RUWD\DNRQPXüWXUúNLQFLV×UDGDNDPX\ROVX]OXNODU×YH
oQFV×UDGDLVHVDùO×NVHNW|UQGHNL\ROVX]OXNODU
JHOPHNWHGLU7UNL\H·GHEXDODQGD\DS×ODQNDSVDPO×
ELU DUDüW×UPD EXOXQPDPDNOD ELUOLNWH NUHVHO
HùLOLPOHUH EHQ]HU RODELOHFHùL GüQOPHNWHGLU (N
RODUDN ND\×W G×ü×O×ù×Q \NVHN ROGXùX VHNW|UOHUGH
GH VXLLVWLPDO YDNDODU×Q×Q GDKD ID]OD RUWD\D o×NW×ù×
ELOLQPHNWHGLU
/LWHUDWUGH \DS×ODQ VXLLVWLPDO LQFHOHPHOHULQH
J|UH YDNDODU×Q FLYDU×QGD Lo VXLLVWLPDO
YDNDODU×QGDQND\QDNODQG×ù×YHG×üDU×GDQVXLLVWLPDO
LüOHPHQLQ GDKD GüN RUDQGD JHUoHNOHüWLùL
EHOLUOHQPLüWLU $QFDN WHNQRORML\H GD\DO× LOHWLüLPLQ
\D\J×QODüPDV×QGDQ GROD\× G×üDU×GDQ ND\QDNODQDQ
VXLLVWLPDO YDNDODU×Q×Q VD\×V× |QHPOL |OoGH
DUWPDNWDG×U %X NRQX GDKD oRN ELOLüLP DODQ×Q×Q
ELU NRQXVX JLEL GüQOPHNWHGLU 2\VD WHNQRORML
JQP]GH Lü \DüDP×QGDNL VXLLVWLPDOLQ RUWD\D
o×NPDV×QGDNL YH \D\J×QODüPDV×QGDNL HQ |QHPOL
nedendir.
6XLLVWLPDOLQ
ÀQDQV
VHNW|UQGH
\D\J×QODüPDV×Q×QDQDQHGHQLoRN\NVHNGHUHFHGH
SDUD DNODPDQ×Q YH\D YHUJL NDo×UPD ROD\ODU×Q×Q
JHUoHNOHüWLùL DODQODU ROPDV×G×U %XQXQOD ELUOLNWH
JHQHO RODUDN ÀQDQV VHNW|UQGH E\N KDFPH
XODüP×üSDUDQ×QG|QPHVLVXLLVWLPDOLQEXVHNW|UOHUGH
görülmesinin en önemli nedenidir.
*QP]GH Lü \DüDP×QGD NDUü×ODü×ODQ
VXLLVWLPDOLQ LQFHOHQPHVL VRQXFXQGD LQVDQ
GDYUDQ×üODU× YH VXLLVWLPDOH RODQ \DWN×QO×NODU× NXUDO×QD GD\DO× ELU \DNODü×POD HOH DO×QDELOLU
%X \DNODü×PD J|UH PHYFXW NRüXOODU QH ROXUVD
ROVXQ oDO×üDQODU×Q ¿VL KLo ELU üHNLOGH oDOPD]
YH VXLLVWLPDOH HùLOLPOL GHùLOGLU %X WU oDO×üDQODU×Q
JoO NLüLOLN \DS×ODU× YDUG×U YH E|\OH GDYUDQPD\×
LONH HGLQPLüOHUGLU dDO×üDQODU×Q ¿× OLWHUDWUGH
©WDUDIV×] J|]OHPFL IHQFH VLWWHUª RODUDN LIDGH
HGLOPHNWHGLU 2QODU JHQHOOLNOH GUVWWUOHU DQFDN
HùHU RUWDP ROXüXUVD VXLLVWLPDO LüOH\HELOLUOHU YH EX
NRQXGD V×Q×UODU× ]RUOD\DELOPHNWHGLUOHU dDO×üDQODU×Q
NDODQ ¿VL LVH VXLLVWLPDO \DSPD HùLOLPOLGLUOHU
46
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
%X WU NLüLOLùH VDKLS RODQODU NRüXOODU×Q ROXüPDV×Q×
EHNOHPHN \HULQH NHQGLOHUL NRüXOODU× YH VXLLVWLPDO
RUWDP×Q× ROXüWXUDUDN NHQGLOHULQH RUWDP KD]×UODUODU
%XNLüLOHUPHQIDDWVDùOD\DELOHFHNOHULQLKLVVHGHUOHUVH
VXLLVWLPDO
LüOHPHNWHQ
NDo×QPDPDNWDG×UODU
<XNDU×GDNL\DNODü×PJHQHORODUDNNXUXPVDO\|QHWLP
LONHOHUL oHUoHYHVLQGH oDO×üDQ VD\×V×Q×Q DUWW×ù×
J|UHYOHULQD\U×OG×ù×YH\|QHWLPLOHRUWDNO×N\DS×V×Q×Q
IDUNO×ODüW×ù× NXUXPODUD |]JGU$QFDN V|] NRQXVX
\DNODü×P×Q üLUNHWOHULQ |OoHNOHULQGHNL NoOPH\H
EDùO×RODUDNRUDQODUGDELUIDUNO×ODüPDROVDELOHKHU
\HUGHJHoHUOLROGXùXV|\OHQHELOLU
6XLLVWLPDOYDNDODU×Q×L\LDQODPDNLoLQLNLWHPHO
JUXSWDLQFHOHPHNJHUHNOLGLUúONLoDO×üDQODUG]H\LQGH
\DS×ODQ VXLLVWLPDO LNLQFLVL LVH \|QHWLFL G]H\LQGH
\DS×ODQ VXLLVWLPDO YDNDODU×G×U <|QHWLFLOHULQ \DSW×ù×
VXLLVWLPDO YDNDODU×Q×Q KHP VD\× RODUDN KHP GH
ÀQDQVDO ND\×SODU Do×V×QGDQ HWNLVL GDKD ID]OD
ROPDNWDG×U$VO×QGDEXQXQQHGHQLDo×NW×U\|QHWLFLOHU
HùHUELUNXUXPGDJ|]HWLPYHNRQWUROERüOXùXYDUVD
VXLLVWLPDOLüOHPHNLoLQX\JXQ\HWNLYHGRùDORUWDPD
VDKLS NLüLOHU ROPDNWDG×U *HQHO RODUDN üLUNHWOHULQ
GHYOHWH NDUü× \HULQH JHWLUPHNOH \NPO ROGXNODU×
VRUXPOXNODU× NRQXVXQGD Do×NODU× YDUVD EX GXUXP
LFUDF× \|QHWLFLOHU WDUDI×QGDQ NHQGL PHQIDDWOHUL
oHUoHYHVLQGH NXOODQ×ODELOPHNWHGLU %X GXUXPGD
üLUNHWOHU VXLLVWLPDO YDNDODU×Q× WHVSLW HWVHOHU ELOH
KXNXNL ELU LüOHP \DSPDNWDQ NDo×QPDNWDG×UODU %X
NRQX|]HOOLNOHLFUDF×\|QHWLPNDGHPHOHULQGHRUWD\D
o×NDQ VXLLVWLPDOLQ HQ |QHPOL QHGHQLGLU 7UNL\H
JLEL JHOLüPHNWH RODQ ONH HNRQRPLOHULQGH \|QHWLFL
G]H\LQGHNDUü×ODü×ODQVXLLVWLPDOLQQHGHQLGHEXGXU
dDO×üDQODU G]H\LQGH VXLLVWLPDOLQ RUWD\D
o×NPDV× NRQXVXQGD IDUNO× \DNODü×PODU ROPDV×QD
NDUü×QJHQHORODUDNEXNRQXGD´6XLLVWLPDOhoJHQL
)UDXG 7ULDQJOHµ \DNODü×P× OLWHUDWUGH ELU Do×NODPD
JFVXQPDNWDG×U6XLLVWLPDOhoJHQL%DVN×
)×UVDW YH 5DV\RQDOL]DV\RQ·GDQ ROXüPDNWDG×U
.LüLOHULQ ]HULQGHNL EDVN×ODU JHQHO RODUDN RQODU×
VXLLVWLPDOH HùLOLPOL KDOH JHWLUPHNWHGLU gUQHùLQ
\NVHN ERUo LüVL] NDOPD NRUNXVX \|QHWLFLOHULQH
]DUDUYHUPHYEEXEDVN×Q×QQHGHQLRODELOLU)×UVDW
ELU oDO×üDQ×Q Lo NRQWURO VLVWHPOHULQGH ELU NRQWURO
ERüOXùX ROGXùXQX IDUN HWWLùLQGH RUWD\D o×NDU %X
Do×GDQ VLVWHP NRQWUROOHUL YH RQD\ PHNDQL]PDV×
FD\G×U×F×O×N VDùODPDN LoLQ |QHPOLGLU úo NRQWURO
VLVWHP DOW \DS×V×QGDNL ELU ERüOXN VXLLVWLPDOLQ HQ
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
\DüDP×QGDNDUü×P×]Do×NDQELUVXLLVWLPDOELoLPLGH
NXUXPODUDUDV×QGDRUWD\Do×NDQODUG×U%XUDGDJHQHO
RODUDNELUNXUXPYH\DNLüL\HWDQ×QDQKDNN×QEDüND
ELUNXUXPDGROD\O×RODUDNGLùHUNXUXPODU×QDOH\KLQH
RODELOHFHNELoLPGHNXOODQG×U×OPDV×YH\DNXOODQ×OPDV×
JHOPHNWHGLUg]HOOLNOH$%'·GH\DüDQDQE\NüLUNHW
LÁDVODU×QD \RO DoDQ VNDQGDOODU EXQXQ |UQHNOHULGLU
%X VNDQGDOODUGDQ o×NDU×ODQ GHUVOHU VRQXFXQGD
VXLLVWLPDO LoLQ |QOHPOHU \DVDO ELU oHUoHYHGH HOH
DO×QPD\DEDüODQP×üW×U%|\OHFHLoGHQHWLPLoNRQWURO
YH ULVN \|QHWLPL \DVDO ELU WHPHOH GD\DQG×U×OP×üW×U
7UNL\H·GHNL \HQL X\JXODPD\D JHoLULOHQ 77.
GD EX oHUoHYHGH GHùHUOHQGLULOHELOLU .XUXPVDO
üLUNHWOHU LoLQ JHUHNHQ DOW \DS×Q×Q NDSVDP× <HQL
77. DUDF×O×ù×\OD XOXVODUDUDV× VWDQGDUWODUD SDUDOHO
RODUDN ROXüWXUXOPXüWXU %X NDSVDPGD |]HOOLNOH
EHOLUOLE\NOùHXODüP×üüLUNHWOHUYHNXUXPODULoLQ
WHPHO|QHULPL]LoGHQHWLPYHLoNRQWUROELULPOHULQLQ
NXUXOPDV×YHLüOHYVHOOLNND]DQG×U×OPDV×G×U
*HQHO RODUDN RUWDNO×N \DS×V×\OD \|QHWLP
VUHoOHULQLQ IDUNO×ODüW×ù× NXUXPODU LoLQ EX GXUXP
NDo×Q×OPD]G×U %X Do×GDQ GHùHUOHQGLULOGLùLQGH
Lo GHQHWLP YH Lo NRQWURO VUHoOHULQLQ NXUXOPDV×QD
EDùO× RODUDN HOGH HGLOHFHN ID\GD LOH PDOL\HWOHU
EXUDGD DQDOL] HGLOPHOLGLU úo GHQHWLP VUHFLQLQ ELU
GDQ×üPDQO×NJ|UHYLROGXùXXQXWXOPDPDO×G×U%DüND
ELULIDGH\OHLoGHQHWLPYHLoNRQWUROQLüVUHoOHULQLQ
L\LOHüWLULOPHVL YH VXLLVWLPDOLQ RUWD\D o×NPDGDQ
|QOHQPHVLQH\|QHOLNGüQOPHVLJHUHNWLùLQLLIDGH
HGHELOLUL]
ûLUNHWOHULQ VXLLVWLPDO NDUü×V×QGD FD\G×U×F×O×ù×
VDùODPDV× YH RODV× VXLLVWLPDO YDNDODU×Q× HUNHQ
WHüKLVHGHELOPHVLLoLQLoNRQWUROVLVWHPDOW\DS×V×Q×
JHOLüWLUPHVL WDYVL\H HGLOPHNWHGLU %X DPDoOD
üLUNHWOHULQ|OoHNOHULGLNNDWHDO×QDUDNNXUXPLoLQGHELU
LoGHQHWLPGHSDUWPDQ×NXUXOPDV×JHUHNOLROPDNWDG×U
gOoHN NoN ROGXùXQGD EX LKWL\Do G×üDU×GDQ
GDQ×üPDQO×N KL]PHWL DO×QDUDN NDUü×ODQDELOLU ûLUNHW
\|QHWLFLOHULQLQ VXLLVWLPDO J|VWHUJHVL N×UP×]×
ED\UDNUHGÁDJRODELOHFHNGDYUDQ×üYHGXUXPODU×
\DN×QGDQ L]OHPHOHUL |QHULOPHNWHGLU gUQHùLQ
ND]DQF× LOH N×\DVODQG×ù×QGD ONV \DüDP WDU]× RODQ
oDO×üDQODU X]XQ VUH D\Q× J|UHY SR]LV\RQXQGD
oDO×üDQYHKLoL]LQNXOODQPDNLVWHPH\HQoDO×üDQODU
ULVNXQVXUXWDü×\DELOLU%\N|OoHNOLüLUNHWOHUGHYH
\D\J×QE|OJHüXEHED\LDù×RODQ\HUOHUGHVXLLVWLPDO
YDNDODU×Q×Q JL]OLOLN oHUoHYHVLQGH ELOGLULOHELOHFHùL
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
» Makaleler «
|QHPOL QHGHQLGLU 5DV\RQDOL]DV\RQ LVH VXLLVWLPDO
LüOHPH\HKD]×UODQDQELUNLüLQLQSVLNRORMLVLLOHLOJLOLGLU
.LüL EXUDGD V|] NRQXVX VXLLVWLPDOL \DSPDN LoLQ
NHQGLQL KD]×UODPDNWDG×U %XUDGD VXLLVWLPDOL LüOH\HQ
NLüLQLQ PXWODND NHQGLVLQL EXQXQ \DQO×ü ROPDG×ù×QD
LNQD HWPHVLLQDQPDV× \D GD LKWL\DF× ELWLQFH SDUD\×
LDGH HGHFHùLQL GüQPHVL VRQXFXQGD H\OHPH
JLULüHFHùLNDEXOHGLOPHNWHGLU6XLLVWLPDOoJHQLVRQ
\×OODUGD\DüDQDQYHV×NODüDQVXLLVWLPDOYDNDODU×Q×Q
SVLNRORMLN ER\XWODU× GLNNDWH DO×QDUDN 6XLLVWLPDO
(OPDV× )UDXG 'LDPRQG RODUDN JQGHPH
JHOPHNWHGLU 6XLLVWLPDO (OPDV× LQVDQ SVLNRORMLVLQLQ
oRNIDUNO×UDV\RQDOL]DV\RQDGD\DQDQHùLOLPOHULQGHNL
DUW×ü×YHNDUPDü×NGX\JXER\XWXQXLIDGHHWPHNWHGLU
úü \DüDP×QGD DUWDQ UHNDEHW YH KHGHI EDVN×ODU×
oDO×üDQODU×QSVLNRORMLOHULQGH|QHPOLYHNDO×F×HWNLOHU
ROXüWXUDELOHFHN VXLLVWLPDO SRWDQVL\HOLQL DUW×UDQ
DVLPHWULNGDYUDQ×üODUDQHGHQROPDNWDG×U
6XLLVWLPDO ROD\ODU× üLUNHWOHULQ NDPXR\XQGDNL
JYHQLOLUOLùLQL YH LWLEDU×Q× VDUVPDV× Do×V×QGDQ GD
V×Q×ÁDQDELOLU %X QHGHQOH üLUNHWOHULQ Lo\DS×ODU×QGDNL
VXLLVWLPDOLQ NDPXR\XQGD HWNLVLQLQ ROPD\DFDù×
GüQOHELOLU $QFDN LFUDF× GXUXPXQGD RODQ
\|QHWLFLOHULQ VXLLVWLPDOLQH GD\DO× RODUDN \D\×ODFDN
ELU GHGLNRGX QLWHOLùLQGHNL KDEHUOHU ELOH üLUNHWOHULQ
ÀQDQVDO Do×GDQ VDUV×OPDV×QD \RO DoDELOPHNWHGLU
*HQHO RODUDN ÀQDQVDO NUL] G|QHPOHULQGHNL ÀQDQVDO
NXUXPODU×QLÁDVHWPHVLQH\RODoDQROD\ODUEXüHNLOGH
RUWD\Do×NP×üW×U
6XLLVWLPDOLQ ONH HNRQRPLOHUL ]HULQGH LNL
HWNLVLQL´J|UQUYHJ|UQPH]µHWNLOHURODUDND\×UPDN
PPNQGU*|UQUHWNLOHUGRùUXGDQVXLLVWLPDOGHQ
RUWD\D o×NDQ HWNLOHUGLU %XQODU KHVDSODQDELOLU
YH |OoOHELOLU HWNLOHUGLU gUQHùLQ ELU üLUNHWLQ LÁDV
HWPHVL \NPOONOHULQL \HULQH JHWLUHPHPHVL
JLEL YE *|UQPH] HWNLOHU LVH GRùUXGDQ HWNLOHUL
J|]OHQPH\HQ DPD HNRQRPL LoLQ QHJDWLI VRQXoODU×
RODQHWNLOHUGLU%XQXQEDü×QGDVXLLVWLPDO\DSDQODU×Q
KHUKDQJL ELU \DSW×U×POD NDUü×ODüPDPDV× YH EXQD
EDùO×RODUDNVXLLVWLPDOLQ\D\J×QODüPDV×JHOPHNWHGLU
%XüLUNHWOHULoLQ´QHJDWLILoVHOHNRQRPLOHULQµRUWD\D
o×NPDV× DQODP×QD JHOPHNWHGLU %XQGDQ GROD\×
HNRQRPLQLQ EWQ LoLQ YHULPOLOLN ND\E× PDOL\HW
DUW×ü× YH UHNDEHW JFQ D]DOWDQ IDNW|U RODUDN
VXLLVWLPDOLQQHJDWLIVRQXoODU×YDUG×U
<XNDU×GD Do×NODQDQ VXLLVWLPDO ROJXVX
NXUXPODU×Q Lo LüOH\LüLQH GD\DO×G×U *QP] Lü
47
LKEDU KDWODU×Q×Q ROXüWXUXOPDV× GD VRQ G|QHPGH
\D\J×QODüPD\D EDüOD\DQ X\JXODPDODU DUDV×QGDG×U
'Q\DGD ROGXùX JLEL 7UNL\H·GH GH LKEDU KDWODU×
VDGHFH|]HOVHNW|ULoLQGHùLONDPXKL]PHWOHULQGHGH
|QHPOL \HU EXOPDNWD YH NXOODQPD DODQ× KHU JHoHQ
JQJHQLüOHPHNWHGLUgUQHùLQ%LOLüLPVXoODU×9HUJL
VXoODU× .DoDN úüoL dDO×üW×UPD *PUN YH *×GD
LKEDUKDWW×JLEL
6XLLVWLPDOL |QOHPHQLQ HQ WHPHO \ROX Lü
VUHoOHULQL NLüLOHUH EDù×PO× ROPDNWDQ NXUWDUDUDN Lo
NRQWUROVLVWHPOHULQLQLüOHYVHOOLùLQLVDùODPDNYHNXUXP
KDI×]DV× ROXüWXUPDN \ROX\OD NXUXPVDOODüPDNW×U
.UHVHO UHNDEHW RUWDP×QGD G×ü ND\QDN NXOODQ×P×
RXW VRXUFH PDOL\HW NRQWURO Do×V×QGDQ WHUFLK
HGLOHQ ELU \RO ROPDNWDG×U '×ü ND\QDN NXOODQ×P×
\ROX\OD oQF üDK×VODUGDQ DO×QDQ KL]PHWOHULQ
VWDQGDUG×Q× VDùODPDN YH VXLLVWLPDOH NDUü× JHUHNOL
WHGELUOHUL DOPDN LoLQ V|]OHüPH NDSVDP×Q×Q D\U×QW×O×
EHOLUOHQPHVLJHUHNOLGLU'HQHWLPNULWHUOHULQLQYHFH]DL
48
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
\DSW×U×PODU×QDo×NODQPDV×YHKL]PHWVWDQGDUWODU×Q×Q
GHWD\O× WDULÀQLQ \DS×ODUDN WDUDÁDU×Q VRUXPOXOXN
DODQODU×Q×Q QHWOHüWLULOPHVL WDYVL\H HGLOPHNWHGLU %X
GXUXP |]HOOLNOH LQüDDW VHNW|UQGH V×N \DüDQDQ
VRUXQODUD YH oHüLWOL VXLLVWLPDO YDNDODU×QD NRQX
RODELOPHNWHGLU
%XUDGD GLNNDW HGLOPHVL JHUHNHQ QRNWD
NXUXPVDOODüPD LoLQ DW×ODQ KHU DG×P×Q DO×QDQ
KHU NDUDU×Q UHNDEHWoL ROPDV× YH ID\GD PDOL\HW
DQDOL]LQH GD\DQDUDN JHUoHNoL ELU \DNODü×POD
X\JXODQPDV×G×U
7UNL\H·GH
NXUXPVDOODüPD
NDYUDP× WDP DQODü×OPDG×ù×QGDQ X\JXODPDGD
GLUHQoOH NDUü×ODü×OPDNWDG×U %XQGDQ GROD\× üLUNHW
\|QHWLFLOHULQLQ NXUXPVDOODüPD\× L\L DQODPDV× YH
NXUXPD |]HO o|]POHUOH LoVHOOHüWLUPHVL VDùODQ×UVD
VXLLVWLPDO |QOHPH\H NDUü× VRQXo DO×QDELOHFHùL
GüQOPHNWHGLU
OCAK I×ü?=×I 2015 I×;Lëûj×°à
» Makaleler «
»HAKEMLİ
MAKALELER«
»<ROVX]OXNOD8OXVODUDUDV×0FDGHOH9H$]HUED\FDQ·GD<ROVX]OXN.DUü×W×8\JXODPDODU
'U/H\OD$.*h1
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
49
YOLSUZLUKLA ULUSLARARASI MÜCADELE VE
AZERBAYCAN’DA YOLSUZLUK KARŞITI UYGULAMALAR
-I-
'U/H\OD$.*h11
'U/H\OD$.*h1
g=(7
(NRQRPLNVRV\DOWHNQRORMLNNOWUHOYHSROLWLN
Do×GDQ NUHVHO EWQOHüPH \ROVX]OXùX XOXVODU×Q
SUREOHPL ROPDNWDQ o×NDUDUDN XOXVODUDUDV× ELU
ER\XWD WDü×P×üW×U %X QHGHQOH GH \ROVX]OXNOD XOXVDO
PFDGHOHQLQ \DQ× V×UD XOXVODUDUDV× PFDGHOHQLQ GH
|QHPLDUWP×üW×U
dDO×üPDGD
\ROVX]OXNOD
PFDGHOHQLQ
XOXVODUDUDV×
ER\XWX
LQFHOHQPLü
DUG×QGDQ
$]HUED\FDQ·GDNL X\JXODPDODUD \HU YHULOPLüWLU %X
NDSVDPGD |QFHOLNOH \ROVX]OXN NDYUDP× YH |QHPL
]HULQGH GXUXOPXü \ROVX]OXùD QHGHQ RODQ IDNW|UOHU
YH$]HUED\FDQ·GD\ROVX]OXùXQQHGHQOHULLUGHOHQPLüWLU
'DKD VRQUD \ROVX]OXNOD XOXVODUDUDV× PFDGHOH YH
EX DPDFD \|QHOLN |QHPOL NXUXOXü YH V|]OHüPHOHUH
GHùLQLOPLüWLU $UG×QGDQ $]HUED\FDQ·GD \ROVX]OXNOD
PFDGHOH\|QWHPOHULHOHDO×QP×üW×U6RQRODUDNGDEX
oDO×üPDGD\ROVX]OXNODPFDGHOHLOHLOJLOLJ|]|QQGH
EXOXQGXUXOPDV× JHUHNHQ NRQXODU YH |QHULOHUH \HU
YHULOPLüWLU
$QDKWDU .HOLPHOHU <ROVX]OXN <ROVX]OXNOD
0FDGHOH$]HUED\FDQ·GD<ROVX]OXN
$%675$&7
(FRQRPLFVRFLDOWHFKQRORJLFDOFXOWXUDODQG
SROLWLFDODVSHFWVRIJOREDOLQWHJUDWLRQKDYHUHPRYHG
WKH FRUUXSWLRQ IURP EHLQJ QDWLRQDO SUREOHP DQG
PDNHV LW LQWHUQDWLRQDO SUREOHP 7KHUHIRUH LQ
DGGLWLRQWRWKHQDWLRQDOFDPSDLJQWKHLPSRUWDQFHRI
LQWHUQDWLRQDOÀJKWDJDLQVWFRUUXSWLRQKDVLQFUHDVHG
,QWHUQDWLRQDO GLPHQVLRQ RI WKH ÀJKW DJDLQVW
FRUUXSWLRQ DQG DSSOLFDWLRQV LQ $]HUEDLMDQ ZHUH
H[DPLQHG LQ WKLV VWXG\ ,Q WKLV FRQWH[W ÀUVWO\ WKH
FRUUXSWLRQDQGLWVLPSRUWDQFHIDFWRUVZKLFKFDXVH
WKH FRUUXSWLRQ DQG WKH UHDVRQV RI FRUUXSWLRQ LQ
$]HUEDLMDQZHUHLQYHVWLJDWHG7KHQWKHLQWHUQDWLRQDO
ÀJKW DJDLQVW FRUUXSWLRQ WKH RUJDQL]DWLRQV DQG WKH
DJUHHPHQWV WRZDUGV WKLV JRDO ZHUH PHQWLRQHG
$IWHUZDUGWKHDQWLFRUUXSWLRQPHWKRGVLQ$]HUEDLMDQ
ZHUHGLVFXVVHG/DVWO\LQWKLVVWXG\WKHLVVXHVWKDW
PXVWEHWDNHQLQWRFRQVLGHUDWLRQLQWKHÀJKWDJDLQVW
FRUUXSWLRQDQGVXJJHVWLRQVZHUHLQYHVWLJDWHG
.H\ :RUGV &RUUXSWLRQ )LJKW $JDLQVW
&RUUXSWLRQ&RUUXSWLRQLQ$]HUEDLMDQ
*ú5úû
.UHVHOOHüPH JQP]GH \ROVX]OXùXQ
,17(51$7,21$/
),*+7
$*$,167 D\U× D\U× WRSOXPODU×Q SUREOHPL ROPD |]HOOLùLQH
&255837,21
$1'
$17,&255837,21 WP LQVDQO×ù×Q SUREOHPL ROPD XQVXUXQX GD
HNOHPLüWLU %X GXUXP \ROVX]OXNOD PFDGHOH\H
35$&7,&(6,1$=(5%$,-$1
'RNX](\OOhQLYHUVLWHVL6RV\DO%LOLPOHU(QVWLWVøúOHWPH$QDELOLP'DOÕøúOHWPH'RNWRUD
NDUü× XOXVODUDUDV× G]H\GH oDO×üPDODU×Q
3URJUDPÕ0H]XQXEDED\HYDOH\D#KRWPDLOFRP
1
50
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
%X \|QGH ONHGH ´<ROVX]OXNOD 0FDGHOH
+DNN×QGD .DQXQµ ´<ROVX]OXNOD 0FDGHOHGH
'HYOHW 3URJUDP×µ ´ûHIIDÁ×ù×Q 6DùODQPDV× YH
<ROVX]OXNOD0FDGHOHúOHúOJLOL8OXVDO6WUDWHMLµYH
´&LQD\HW<ROX\OD(OGH(GLOPLü(PODNYH3DUDQ×Q
<DVDOODüW×U×OPDV× YH 7HU|UQ )LQDQVPDQ×QD
.DUü× 0FDGHOH +DNN×QGD .DQXQµ \UUOùH
JLUPLüD\Q×]DPDQGD\ROVX]OXNODPFDGHOH\H
\|QHOLNoDO×üPDODUEDüODW×OP×üW×U%XQODU×Q\DQ×
V×UDONHGHDQWL\ROVX]OXN\|QQGHXOXVODUDUDV×
LOLüNLOHULQ YH LüELUOLùLQLQ JoOHQGLULOPHVL\OH LOJLOL
GHFLGGLDG×PODUDW×OP×üW×U
» Hakemli Makaleler «
EDüODW×OPDV× LKWL\DF×Q× RUWD\D o×NDUP×üW×U
dHüLWOL ONHOHUGH XOXVODUDUDV× NXUXOXüODU EX
\|QGHIDDOL\HWHEDüODP×üELUoRNG]HQOHPHYH
V|]OHüPH\DS×OP×üW×U%XNXUXOXüODUGDQ úNWLVDGL
úüELUOLùL YH .DON×QPD 7HüNLODW× 2UJDQL]DWLRQ
IRU(FRQRPLF&RRSHUDWLRQDQG'HYHORSPHQW
2(&''Q\D%DQNDV×8OXVODUDUDV×ûHIIDÁ×N
gUJW8OXVODUDUDV×<NVHN'HQHWLP.XUXPODU×
gUJW,QWHUQDWLRQDO2UJDQL]DWLRQRI6XSUHPH
$XGLW ,QVWLWXWLRQV,1726$,· QQ oDO×üPDODU×
YH %LUOHüPLü 0LOOHWOHU <ROVX]OXNOD 0FDGHOH
6|]OHüPHVL\ROVX]OXNODPFDGHOHGH|QHPOLELU
\HUHVDKLSWLU
8OXVODUDUDV× G]HQOHPHOHU \ROVX]OXùD
NDUü× oDO×üPDODU \ROVX]OXùD PDUX] NDODQ WP
ONHOHULoLQ|UQHNROPXüYHRQODU×EXSUREOHPOH
PFDGHOH \|QQGH KDUHNHWH JHoLUPLüWLU
%X ONHOHU LoLQGH JHoLü G|QHPL \DüD\DQ
$]HUED\FDQGD\HUDOPDNWDG×U$]HUED\FDQ·GD
EDù×PV×]O×NVRQUDV×VLVWHPGHùLüLNOLùLQHGHQL\OH
JHUoHNOHüWLULOPLü UHIRUPODU VRQXFX VRV\DO
LNWLVDGL DODQGD |QHPOL GHùLüLNOLNOHU \DS×OP×üW×U
%X GHùLüLNOLNOHU |QFHOLNOH HNRQRPLQLQ
JYHQLOLUOLùLQLQ VDùODQPDV× JHUHùLQL |Q SODQD
o×NDUP×üW×U
úNWLVDGL JYHQLOLUOLùLQ VDùODQPDV× LOH
ONH HNRQRPLVLQLQ JHOLüLPL WRSOXPXQ VRV\DO
HNRQRPLN LVWLNUDU× WHPLQ HGLOPHNWH ONHQLQ
LNWLVDGL o×NDUODU×Q×Q JHUoHNOHüWLULOPHVL LoLQ
I×UVDWODU\DUDW×OPDNWDYHRQXROXPVX]HWNLOH\HQ
IDNW|UOHU Q|WUDOL]H HGLOPHNWHGLU $VODQRY YH
$OL\HYD%LOLQGLùL]HUHONHQLQVRV\DO
LNWLVDGL JHOLüLPLQLQ GLQDPLNOLùL RQXQ LNWLVDGL
JYHQLOLUOLùLQLQ VDùODQPDV×QGD WHPHO HWNHQGLU
%XQXQLoLQGHHNRQRPLQLQGHYDPO×JHOLüLPLQLYH
HNRQRPLNJYHQLOLUOLùLQLVDùODPDNDPDF×\ODEX
VUHoWH RUWD\D o×NDQ SUREOHPOHULQ ]DPDQ×QGD
o|]OPHVL JHUHNPHNWHGLU $NVL WDNWLUGH EX
VRUXQODU VRV\DO LNWLVDGL JHOLüLPL HQJHOOHU YH
ONH LoLQ E\N WHKOLNH ROXüWXUXU $VODQRY
%XQHGHQOHGHHNRQRPLNJHOLüLPL
YHLNWLVDGLJYHQLOLUOLùLWHKGLWHGHQIDNW|UOHUGHQ
RODQ \ROVX]OXùXQ |QOHQPHVL $]HUED\FDQ·×Q
o|]PHVL JHUHNHQ HQ |QHPOL SUREOHPOHU LoLQGH
\HUDOPDNWDG×U
*QP]GH\ROVX]OXNODPFDGHOHGHYOHW
SROLWLNDV×Q×Q WHPHO XQVXUX KDOLQH JHOHUHN
EHUDEHULQGH\DVDOG]HQOHPHOHUYHXOXVODUDUDV×
LüELUOLùL LOH XOXVODUDUDV× G]HQOHPHOHUH
J|UH PFDGHOH JHUHùLQL RUWD\D o×NDUP×üW×U
<2/68=/8..$95$0,9(g1(0ú
úQJLOL]FH NDUü×O×ù× ´FRUUXSWLRQµ $OPDQFD
NDUü×O×ù×´NRUURSWXVµRODQ\ROVX]OXN/DWLQFH·GH
N×UPDN \×NPDN LKODO HWPHN DQODP×QD JHOHQ
´FRUUXPSHUHµ NHOLPHVLQGHQ WUHWLOPLüWLU %HüHO
YH 6DYDüDQ *HQHO DQODP×\OD
´\ROVX]OXNELUüH\LoDUS×WPDYH\DL\LGXUXPGDQ
N|WGXUXPDGRùUXGHùLüLPµRODUDNWDQ×PODQDELOLU
6SHVLÀNRODUDNLVH´\ROVX]OXNYDURODQ\HUOHüLN
NXUDOODU× NLüLVHO ND]DQo VDùODPDN DPDF×\OD
LKODO HWPHNµ DQODP×QD JHOPHNWHGLU %DüND
ELU LIDGH\OH \ROVX]OXN \DVDG×ü× \|QWHPOHUOH
VHUYHWYH\DJoND]DQPDNLoLQ\DUDU×SDKDV×QD
|]HO ND]DQo HOGH HWPHNWLU $OJDQ YH GLùHUOHUL
<ROVX]OXùXQHQ\D\J×QWDQ×P×'Q\D
%DQNDV× WDUDI×QGDQ ´NDPX JFQQ |]HO
o×NDUODUDPDF×\ODN|W\HNXOODQ×OPDV×µüHNOLQGH
\DS×OP×üW×U 8ùXU 'Q\D %DQNDV×
WDQ×P×QGDYHJHQHORODUDNOLWHUDWUGH´\ROVX]OXN
NDPX JFQQ VXLLVWLPDO HGLOPHVLµ RODUDN
LIDGH HGLOPHNWHGLU <ROVX]OXùXQ VDGHFH NDPX
NHVLPL\OH V×Q×UODQG×U×OPDV× WRSOXPGD PH\GDQD
JHOHQ GLùHU XVXOV]ON ROD\ODU×Q×Q \ROVX]OXN
RODUDN GHùHUOHQGLULOPHVLQL ]RUODüW×UP×üW×U
%X QHGHQOH NDPXQXQ \DQ× V×UD |]HO NHVLPL
GH NDSVD\DFDN üHNLOGH \ROVX]OXùXQ WDQ×P×
JHQLüOHWLOHUHNNDPXJF\OHV×Q×UODQG×U×OPD\DQ
J|UHYLQ |]HO o×NDUODU LoLQ N|W\H NXOODQ×OPDV×
YH\D üDKVL PHQIDDWLQ JHQHO PHQIDDWH WHUFLK
HGLOPHVL RODUDN GDKD JHQLü LoHULNOL ELU üHNLOGH
\DS×OP×üW×UdDN×U *HQLüNDSVDPO×
üHNLOGH\ROVX]OXNJ|UHYOLQLQ\UWWùJ|UHYOHUL
YH\D JHUHNOL GDYUDQ×üODU× \DVDODUD X\JXQ ELU
üHNLOGH \HULQH JHWLUPHVLQGH VDSPDODUD \RO
DoDQUüYHWYH\DKHUWUO\DVDG×ü×PHQIDDWLQ
WDOHS HGLOPHVL WHNOLI HGLOPHVL YHULOPHVL \D GD
NDEXOHGLOPHVLGLU $N\HO
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
51
J|UHYOLOHULQ
WDUDIV×]O×ù×Q×
]HGHOH\HQ RQODU× LNLOHPOHUOH
NDUü× NDUü×\D E×UDNDQ YH
\ROVX]OXN LKWLPDOL ROXüWXUDQ
|QHPOL HWNHQOHUGHQGLU $OWXQ
YHGLùHUOHUL
Yolsuzluk genel olarak küçük yolsuzluk
YH E\N \ROVX]OXN üHNOLQGH LNL NDWHJRULGH
WDQ×PODQPDNWDG×U .oN \ROVX]OXN DG×QGDQ
GD J|UOGù JLEL GDKD NoN oDSWD GüN
PLNWDUODUGD YH oRN VD\×GD \DS×ODQ \ROVX]OXN
WUGU %DüND ELU LIDGH\OH KDN HWWLNOHUL FUHWL
DODPDG×ù×Q× GüQHQ NDPX oDO×üDQODU×Q×Q
\DüDPVDO LKWL\DoODU×Q× NDUü×ODPDN DPDF×\OD
|QFHOLNOLYH|]HOPXDPHOHJ|UPHNLVWH\HQOHUGHQ
JHOHFHNNoNPLNWDUGDNLNDWN×ODUDJYHQPHOHUL
YH\D\DSW×NODU×NDUO×LüOHULQNDUü×O×ù×QGDEHOOLELU
\]GH LVWHPHOHULGLU (UNDO YH GLùHUOHUL %\N\ROVX]OXNHNRQRPLQLQJHOLüLPLLoLQ
GDKD\DUDOD\×F×ROXSSL\DVDQ×QLüOH\LüLQHFLGGL
]DUDU YHUPHNWHGLU %X WU \ROVX]OXN JHQHOOLNOH
E\N LüOHWPHOHU YH \NVHN VHYL\HOL PHPXUODU
DUDV×QGD J|UOPHNWHGLU %DOGHPLU YH GLùHUOHUL
<ROVX]OXN IDUNO× FRùUDI\DODUGD IDUNO×
ER\XWODUGD JHUoHNOHüVH GH RQXQ X\JXODPD
üHNLOOHULWPONHOHUGHEHQ]HUOLNJ|VWHUPHNWHGLU
<ROVX]OXùXQX\JXODPDüHNLOOHULQGHQHQ\D\J×Q
RODQ× UüYHWWLU <DN×ü×N YH dHWLQ %X QHGHQOH UüYHWLQ OLWHUDWUGH GDKD D\U×QW×O×
üHNLOGH LQFHOHQGLùL J|UOPHNWHGLU 5üYHW
J|UHYOLOHUL\DVDG×ü×YHDKODNDD\N×U×GDYUDQ×üODUD
VHYN HWPHNOH ELUOLNWH RQODU× NHVLQ ELU üHNLOGH
UüYHWRODUDNQLWHOHQGLULOPH\HQIDNDWGDYUDQ×ü
NDUDU YH VHoLPOHULQL HWNLOHPH LKWLPDOL EXOXQDQ
o×NDUoDW×üPDODU×\ODNDUü×NDUü×\DNR\PDNWDG×U
+HGL\H EDù×ü YH GLùHU NLüLVHO o×NDUODU
52
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
Yolsuzluk
çok
eski
WDULKOHUH GD\DQDQ YH JHOLüPLü
YH JHOLüPHNWH RODQ ONHOHUGH
E\N YH NoN SL\DVDODUGD
N×VDFDV× WP DODQODUGD YDU RODQ
ELU ROJXGXU )DNDW oRN HVNL\H
GD\DQPDV×QDNDUü×Q·ODUGDQ
VRQUD \ROVX]OXùD RODQ LOJL
YH GLNNDW GDKD GD DUWPD\D
EDüODP×üW×U<ROVX]OXNROJXVXQXQ
JHoPLüH QD]DUDQ QHGHQ GDKD
fazla gündeme gelmesiyle ilgili
ED]× LGGLDODU LOHUL VUOPHNWHGLU
%X LGGLDODU DüDù×GDNL JLEL
|]HWOHQHELOLU*LUD\
6RùXN VDYDü×Q VRQD HUHUHN ED]× ONHOHUGHNL
SROLWLNDF×ODU×Q SROLWLN \ROVX]OXùX LKPDO HGHQ SROLWLN
LNL\]OOùH VRQ EXOPDV×G×U dQN JHoPLüWH
SROLWLNDF×ODU×Q \ROVX]OXNODUD J|] \XPPD HùLOLPOHUL
GDKD ID]OD ROGXùXQGDQ ELUoRN \ROVX]OXùXQ WRSOXP
WDUDI×QGDQELOLQPHVLQLHQJHOOHPHNWH\GL
.UHVHOOHüPH
VD\HVLQGH
\ROVX]OXùXQ
\D\J×Q ROGXùX ONHOHUOH ROPDG×ù× ONHOHU DUDV×QGD
LOLüNLOHULQDUWPDV×\ROVX]OXùDRODQXOXVODUDUDV×LOJL\L
\NVHOWPLüWLU
6RQ\×OODUGDVHUEHVWYHDNWLIPHG\DO×ONHOHULQ
VD\×V×QGDNLDUW×ü\ROVX]OXNWDUW×üPDODU×Q×QDUW×NELU
WDEXROPDG×ù×ELURUWDPROXüWXUPXüWXU
<ROVX]OXùXQ JQGHPH JHOPH QHGHQOHULQGHQ
ELULVL
GH
GHPRNUDVLQLQ
\D\J×QODüPDV×G×U
'HPRNUDWLN ONHOHUGH KNXPHWOHU VHoLPH JLGHU YH
VHoLPUHNDEHWL\ROVX]OXNROD\ODU×Q×Qo×NPDLKWLPDOLQL
DUW×UP×üW×U
6LYLO WRSOXPXQ \NVHOLüL VLYLO WRSOXP
NXUXOXüODU×Q×Q G]HQOHGLùL KDON× ELOLQoOHQGLUPH
NDPSDQ\DODU× \ROVX]OXNOD PFDGHOH NRQXVXQGDNL
GX\DUO×O×ù× DWW×UP×üW×U 6LYLO WRSOXPXQ GHVWHùL\OH
\ROVX]OXN VDGHFH EX VRUXQX \DüD\DQ ONHOHULQ
GHùLO D\Q× ]DPDQGD EX ONHOHUL \ROVX]OXùD LWHQ
ONHOHULQ YH \DEDQF× üLUNHWOHULQ GH JQGHPLQH
JLUPLüWLU
<XNDU×GD Do×NODQDQ WP EX LGGLD RODUDN
VUOHQOHUGHQ GROD\× GQ\DGDNL oRùX QO JD]HWH
YHGHUJLOHUGH´\ROVX]OXNµDQDWHPDKDOLQHJHOPLüWLU
OCAK I×ü?=×I 2015 I×;Lëûj×°à
<2/68=/8ø$ <2/ $d$1 7(0(/
)$.7g5/(5 9( $=(5%$<&$1·'$ (7.ú/ú
2/$1)$.7g5/(5
2OXüDQ SUREOHPL o|]PH\H oDO×ü×UNHQ
DW×OPDV×JHUHNHQLONDG×PEXSUREOHPHQHGHQRODQ
IDNW|UOHULQWHVSLWLROPDO×G×U1HGHQOHULQEHOLUOHQPHVL
YHJLGHULOPHVL\OHSUREOHPOHULQo|]PHQL\LüHNLOGH
JHUoHNOHüWLULOHELOLU %X QHGHQOH GH \ROVX]OXNOD
PFDGHOHNRQXVXQGDQ|QFH\ROVX]OXùDQHGHQRODQ
IDNW|UOHULQLQFHOHQPHVL\HULQGHRODFDNW×U
<ROVX]OXùD<RO$oDQ7HPHO)DNW|UOHU
7RSOXPODUGDEHOLUHQ\ROVX]OXùXQQHGHQOHULQLQ
NHVLQELUüHNLOGHWHVSLWLLPNDQV×]ROVDGDJHQHOOLNOH
\ROVX]OXùDQHGHQRODQIDNW|UOHULQVL\DVDOHNRQRPLN
YHVRV\DOWHPHOOLROGXùXJ|UOPHNWHGLU
6L\DVDO WHPHOOL IDNW|UOHULQ GHYOHWLQ HNRQRPLN
\DüDPGDNL UROQQ JLGHUHN DUWPDV×Q×Q NDPX
KDFPLQLDUWW×UG×ù×YHEXQXQVRQXFXRODUDNGDNDPX
EURNUDVLQLQDü×OPDV×DPDF×\ODNXOODQ×ODQUüYHWJLEL
\ROVX]OXNODU×Q |Q SODQD o×NW×ù× J|]OHPOHQPHNWHGLU
%X WU \ROVX]OXNODU×Q \D\J×QODüPDV× ELU DO×üNDQO×N
KDOLQH JHOPHNWH YH D\Q× ]DPDQGD NDPX LGDUHVL
YH NDPX KDNLPL\HWL \|Q\OH EURNUDWLN NDOLWH\L
GH HWNLOHPHNWHGLU %URNUDVLQLQ NDOLWHVL DUWDUNHQ
\ROVX]OXNVHYL\HVLD]DOPDJ|VWHUPHNWHGLU
6L\DVDO WHPHOOL \ROVX]OXN QHGHQOHULQGHQ
GLùHUL NDPX LGDUHOHUL WDUDI×QGDQ LVWLKGDP HGLOHQ
SHUVRQHOLQ GHQHWOHQPHPHVL KHVDS YHULOHELOLUOLN
YH üHIIDÁ×ù×Q NDPX NXUXOXüODU×QFD WDP RODUDN
EHQLPVHQPHPHVLGLU 6L\DVDO NDUDU DOPD VUHFL
VRQXFXQGD VL\DVL JFQ WHN HOGH WRSODQPDV× YH
LNWLGDUD NDUü× o×NDELOHFHN JoO ELU PXKDOHIHWLQ
EXOXQPDPDV× NDPX RWRULWHVL YH NDPX J|UHYOLOHUL
DUDV×QGD\ROVX]OXùD\RODoDQLOLüNLOHULQNXUXOPDV×QD
QHGHQROPDNWDG×U%DN×UWDü
<ROVX]OXùXQ ROXüPDV×QD \RO DoDQ HQ WHPHO
HNRQRPLN IDNW|U SL\DVDQ×Q UHNDEHWoL GXUXPXGXU
<ROVX]OXN oRùX ]DPDQ DNVDN UHNDEHW üDUWODU×QGD
RUWD\Do×NPDNWDG×U%XDQODPGDSL\DVDQ×Q|]HOOLùL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
\ROVX]OXùXQ Do×NODQPDV×QGD GLNNDW HGLOPHVL
JHUHNHQ HQ |QHPOL XQVXUODUGDQ ELULGLU *YHO
(NRQRPLN WHPHOOL IDNW|UOHU LoLQGH
ND\QDN \HWHUVL]OLùL YH PDDü GüNOù \ROVX]OXùD
QHGHQ RODQ |QHPOL IDNW|UOHUGLU 0HULo 'HYOHWLQ oDO×üW×UG×ù× PHPXUODU oRùX ]DPDQ GüN
PDDü DO×UODU 'LüEXGDN %|\OHFH FUHW
VHYL\HVLQLQ ELU DLOHQLQ JHoLQHELOHFHùL VHYL\HGHQ
GüN ROPDV× oDO×üDQODU× DUDGDNL EX IDUN× UüYHWOH
NDSDWPD\D \|QOHQGLUPHNWHGLU hFUHWOHULQ GüN
ROPDV× QHGHQL\OH LüH DO×Q×UNHQ DUDGDNL IDUN×
UüYHWOHNDSDWPDGüQFHVLQHNDS×ODQNLüLOHUNDPX
J|UHYOHULQH \|QHOPH\H EDüODPDNWDG×UODU 'üN
FUHW LüL ND\EHWPH ULVNLQL D]DOWDUDN \ROVX]OXùX
\NVHNVHYL\H\Ho×NDUPDNWDG×U%D\DU
<ROVX]OXùDQHGHQRODQVRV\DOWHPHOOLIDNW|UOHU
LoLQGHDoJ|]OON|QHPOL\HUHVDKLSWLU$oJ|]OON
oRùX ]DPDQ NDPX JFQ YH \HWNLVLQL NXOODQDQ
NLüLOHULQ\ROVX]OXNYHVDKWHFLOLùHRODQK×UV×\]QGHQ
NDU×üPDV×G×U 6D\J× YH NDEXO J|UPH GH \ROVX]OXùD
QHGHQ RODQ IDNW|UOHU LoLQGH \HU DOPDNWDG×U %D]×
GXUXPODUGD NLüLOHU GDKD ID]OD VD\J× YH NDEXO
J|UPH\LKDNHWWLùLQLGüQHELOPHNWHGLUOHU*HQHOGH
EX NLüLOHU N×VNDQoO×N |o DOPD N×]J×QO×N YH JXUXU
QHGHQL\OH E|\OH LüOHUH NDU×üPDNWDG×UODU %X WU
NLüLOHU GLùHU LQVDQODUD J|UH GDKD VWQ ROGXNODU×Q×
HPSR]H HGHUHN \ROVX]OXN YH VDKWHFLOLùH \RO DoDQ
IDDOL\HWOHUGHEXOXQPDNWDG×UODU8]XQ|]
6RV\DO WHPHOOL QHGHQOHU DUDV×QGD \ROVX]OXùX
DUW×UDQ GLùHU |QHPOL IDNW|UOHU QIXVXQ DUW×ü× YH
J|o QHGHQL\OH DUWDQ NHQWOHüPHGLU *|oWHQ GROD\×
DUWDQ NHQWOHüPH LOH NDPX LGDUHOHULQLQ J|VWHUGLùL
KL]PHWOHULQ\HWHUVL]NDOG×ù×J|UOPHNWHGLU%XGXUXP
LVH EX N×V×WO× KL]PHWOHUGHQ ID\GDODQDQ NLüLOHULQ
JHOHFHN G|QHPOHUGH ]HQJLQOHüHUHN VL\DVDO VUHoWH
|QSODQDo×NPDODU×QDYHSROLWLNDF×ODU×QR\ND\J×V×\OD
EXNLüLOHUHID]ODV×\OD|]HOo×NDUVDùODPDoDEDV×LoLQH
JLUPHOHULQHQHGHQROPDNWDG×U%DN×UWDü
6RV\DO QHGHQOHUGHQ ELU GLùHUL GH E|OJHVHO
YH NOWUHO IDUNO×O×NODUD J|UH Do×O×PODU RUWD\D NR\DQ
J|UüOHUGHQ ROXüPDNWDG×U .LüLOHULQ GDYUDQ×ü YH
IDDOL\HWOHUL EDùO× ROGXNODU× QRUP YH GHùHUOHUH J|UH
GHùLüPHNWHGLU %|\OHFH \ROVX]OXùXQ YDUO×ù× YH\D
\RNOXùX EX GHùHU YH QRUPODUD J|UH ROXüPDNWDG×U
%XGHùHUYHQRUPODU×QND\EROPDV×YHDü×QPDV×\OD
WRSOXPGD NHQGL ID\GDV×Q× GüQHQ ELUH\ WLSOHUL
DUWPDNWD YH ID\GDF× DKODN DQOD\×ü× WRSOXPD KDNLP
ROPDNWDG×U %XQXQ VRQXFXQGD LVH \ROVX]OXN
\D\J×QODü×S QRUPDO ELU ROJX KDOLQH JHOPHNWHGLU
.XFXUYH7Düo×
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
» Hakemli Makaleler «
8OXVODUDUDV× 3DUD )RQX ,QWHUQDWLRQDO 0RQHWDU\
)XQG,0)YH'Q\D%DQNDV×NUHGLDQODüPDODU×QD
üHIIDÁ×NOD LOJLOL KNPOHU HNOHQPLü 2(&' .RQVH\L
\DEDQF× J|UHYOLOHULQ GHQL]Dü×U× ONHOHUGHQ UüYHW
DOPDV×Q× \DVDNOD\DQ XOXVODUDUDV× ELU V|]OHüPH
LP]DODP×üW×U 6RQ \×OODUGD \ROVX]OXNOD PFDGHOH
SURMHOHULQH PLO\DUODUFD GRODU KDUFDQDUDN \ROVX]OXN
5XV\DdLQ$%'$OPDQ\D0HNVLNDYH1LMHU\DJLEL
oHüLWOLONHOHULQJQGHPLQLQHQVWV×UDV×QGD\HULQL
DOP×üW×U.UDWVHY
53
*HQHO RODUDN \ROVX]OXùD QHGHQ RODQ
IDNW|UOHUGHQ GHùLQLOGLNWHQ VRQUD $]HUED\FDQ·GD
\ROVX]OXùD\RODoDQIDNW|UOHULQFHOHQHELOLU
$]HUED\FDQ·GD<ROVX]OXùD<RO$oDQ)DNW|UOHU
hONHGH \ROVX]OXùXQ ROXüXPX YH JHOLüLPLQL
WHWLNOH\HQ ELUoRN QHGHQ EXOXQPDNWDG×U 3L\DVD
(NRQRPLVLQLQ *HOLüLPLQH <DUG×P )RQX WDUDI×QGDQ
\ROVX]OXùXQ QHGHQOHULQLQ RUWD\D o×NDU×OPDV×
DPDF×\OD\DS×ODQELUDQNHWDUDüW×UPDV×Q×QVRQXFX
\ROVX]OXùDQHGHQRODQHQ|QHPOLIDNW|UOHULQ\DUJ×Q×Q
KNPHWH EDùO×O×ù× 6RY\HW VLVWHPLQGHQ NDOPD
PLUDVGHYOHWLQ\|QHWLPPHNDQL]PDV×Q×QHWNLVL]OLùL
WRSOXPXQ GX\DUV×]O×ù× YH WRSOXPVDO QH]DUHWLQ
\RNOXùXROGXùXWHVSLWHGLOPLüWLU+XGL\HY
<ROVX]OXùDQHGHQRODQXQVXUODUGDQELUGLùHUL
YHUJLOHUOH LOJLOLGLU *HQHOOLNOH WP JHoLü HNRQRPLOL
ONHOHUGH ROGXùX JLEL $]HUED\FDQ·GD GD YHUJLOHULQ
\NVHNROPDV×YHLüOHWPHOHULQYHUJLOHUGHQNDo×QPDV×
\ROVX]OXùXQROXüXSJHOLüPHVLQHQHGHQROPDNWDG×U
hONHGH LüVL]OLN RUDQ×Q×Q \NVHN ROPDV×
QHGHQL\OHFUHWOHULQGüNVHYL\HGHROXüXELUH\OHUL
JD\U× UHVPL \ROODUGDQ SDUD ND]DQPD\D WHüYLN
HWPHNWHGLUúüVL]OLNRUDQ×Q\NVHNROPDQHGHQOHULQGHQ
ELUL.DUDEDù·×Q(UPHQLVWDQWDUDI×QGDQLüJDOLVRQUDV×
ELUPLO\RQLQVDQ×QPHFEXULJ|oHPDUX]NDOPDV×G×U
<ROVX]OXùDQHGHQRODQGLùHU|QHPOLHWNHQHùLWLPOLYH
NDOLÀ\H LQVDQODU×Q \XUWG×ü×QD J|oGU %Dù×PV×]O×N
VRQUDV× G|QHPGH ONHGHNL VL\DVL YH HNRQRPLN
LVWLNUDUV×]O×NQHGHQL\OHJHQoYHRUWD\DüO×LQVDQODU×Q
5XV\DúUDQYH7UNL\H·\HJ|oGLNNDWoHNPHNWHGLU
´%H\LQ *|oµ RODUDN WDQ×PODQDELOHFHN EX ROD\×Q
VRQ \×OODUGD GDKD GD \D\J×QODüW×ù× J|UOPHNWHGLU
<ROVX]OXùXWHWLNOH\HQELUGLùHUIDNW|UONHGHNLJHOLU
GDù×O×P×QGDNL HüLWVL]OLN YH DGDOHWVL]OLNWLU g]HOOLNOH
SHWURO YH JD] VHNW|UQGH oDO×üDQODU×Q HNRQRPLN
GXUXPODU×Q×QGLùHUVHNW|UOHUGHoDO×üDQODUDQD]DUDQ
oRNGDKDL\LROGXùXJ|UOPHNWHGLU%|\OHFHONHQLQ
EHOOLRUDQ×QGDONVWNHWLPLEHOOLRUDQ×QGDGDIDNLUOLN
V|] NRQXVXGXU 2UWD WDEDNDQ×Q ONHGH ROXüPDG×ù×
J|UOPHNWHGLU hONHGHNL EWoH JHOLUOHULQLQ \]GH
·LQLQ SHWURO DODQ×QGDQ HOGH HGLOGLùL YH SHWURO
JHOLUOHULQLQ LKUDFDW LoLQGHNL SD\×Q×Q \]GH FLYDU×QGD ROGXùX J|UOPHNWHGLU %XOXW YH GLùHUOHUL
hONH\H JLUHQ \DEDQF× VHUPD\HQLQ
E\N ELU N×VP× GRùDO ND\QDNODUD \|QHOGLùLQGHQ
DUWDQ SDUD DU]× HQÁDV\RQX \NVHOWPHNWH
\NVHOHQ HQÁDV\RQ LVH ONHGHNL JHOLU GDù×O×P×Q×
HWNLOHPHNWHGLU (QÁDV\RQXQ QH NDGDU \NVHN YH
HNRQRPLQHNDGDU]D\×ILVHONHGHNL]HQJLQNHVLP
LOHIDNLUNHVLPDUDV×QGDNLGHQJHELURNDGDUER]XN
54
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
RODFDNW×U6|]HQYHGLùHUOHUL
*QP]GHONHGHNLPONL\HWLOLüNLOHULYHGLùHU
DODQODUGDNL GHùLüLNOLNOHU \ROVX]OXùXQ GD DUWPDV×QD
QHGHQ ROPDNWDG×U 'HYOHW EDQNDODU×QD YHULOHQ
\HQL \HWNLOHU WLFDUL EDQNDODU×Q NXUXOPDV× EDQNDODU
WDUDI×QGDQ üLUNHWOHUH ERUo YHULOPHVL YH EDQNDODUFD
GLùHUPDOLRSHUDV\RQODU×QJHUoHNOHüWLULOPHVLEDQND
oDO×üDQODU×Q×Q\ROVX]OXN\DSPDV×QD\RODoPDNWDG×U
$\Q×]DPDQGDYHUJLYHJPUNLGDUHOHULQGHHYOHULQ
VRV\DO LDüH YH WLFDUL üLUNHWOHULQ |]HOOHüWLULOPHVLQGH
WHNQRORML LQüDDW YH DUVDODU×Q NLUD\D YHULOPHVLQGH
\ROVX]OXùXQDUW×ü×GDJ|]OHPOHQPHNWHGLU*HGLURY
<2/68=/8./$8/86/$5$5$6,$/$1'$
0h&$'(/(
<ROVX]OXNNDYUDP×YHQHGHQOHULLQFHOHQGLNWHQ
VRQUD\DS×OPDV×JHUHNHQWHNüH\EXE\NWHKGLWWHQ
NXUWXOPD \ROODU×Q×Q VDSWDQPDV×G×U <ROVX]OXùXQ
ROXüXPXQGDELUH\WHNEDü×QDHWNLOLLNHQ\ROVX]OXNOD
PFDGHOHGHELUH\OHUWHNEDü×QD\HWHUVL]NDOPDNWDODU
%XQXQ QHGHQL \ROVX]OXùXQ HWNLOHULQLQ WP WRSOXPX
VDUPDV× YH RUWD\D o×NDUG×ù× PDOL\HWLQ JLGHUHN
DUWPDV×G×U<ROVX]OXNODPFDGHOHLoLQWPWRSOXPXQ
VHIHUEHUOLùL YH PDOL\HWOHULQ NDPX ND\QDNODU×\OD
NDUü×ODQPDV× JHUHNPHNWHGLU gUF YH GLùHUOHUL
$\Q× ]DPDQGD NUHVHOOHüPH VRQXFX
\ROVX]OXùXQ WHN ELU YH\D ELUNDo ONHQLQ SUREOHPL
ROPDNWDQo×NDUDNNUHVHOELUVRUXQKDOLQHJHOPHVL
RQXQOD RODQ PFDGHOH\L XOXVODUDUDV× ER\XWD
WDü×PDNWDG×U2UDO8OXVODUDUDV×DODQGD
\ROVX]OXNODPFDGHOHGHHWNLQUROR\QD\DQ%LUOHüPLü
0LOOHWOHU 6|]OHüPHVL úNWLVDGL úüELUOLùL YH .DON×QPD
7HüNLODW× 'Q\D %DQNDV× 8OXVODUDUDV× ûHIIDÁ×N
gUJWYH8OXVODUDUDV×<NVHN'HQHWLP.XUXPODU×
gUJWV×UDV×\ODD\U×QW×O×ELUüHNLOGHLQFHOHQHELOLU
%LUOHüPLü 0LOOHWOHU <ROVX]OXNOD 0FDGHOH
6|]OHüPHVL
ONH WDUDI×QGDQ LP]DODQDQ $UDO×N
WDULKLQGH \UUOùH JLUHQ %LUOHüPLü 0LOOHWOHU
%0
<ROVX]OXNOD
0FDGHOH
6|]OHüPHVL
\ROVX]OXNOD XOXVODUDUDV× G]H\GH PFDGHOHGH
HQ |QHPOL G]HQOHPHOHUGHQGLU %X V|]OHüPH
\ROVX]OXùXQ|QOHQPHVLYH\ROVX]OXNODPFDGHOHQLQ
HWNLQ YH YHULPOL N×O×QPDV×QD \|QHOLN |QOHPOHULQ
WHüYLN HGLOPHVL YH JoOHQGLULOPHVL YDUO×NODU×Q
JHUL DO×QPDV× GDKLO ROPDN ]HUH \ROVX]OXùXQ
|QOHQPHVLYH\ROVX]OXNODPFDGHOHGHXOXVODUDUDV×
LüELUOLùL YH WHNQLN \DUG×PODüPDQ×Q WHüYLN HGLOPHVL
NROD\ODüW×U×OPDV× YH GHVWHNOHQPHVL GUVWOùQ
OCAK I×ü?=×I 2015 I×;Lëûj×°à
KHVDS YHUHELOLUOLùLQ YH NDPXVDO LüOHU LOH NDPXVDO
PDOODU×Q G]JQ \|QHWLPLQLQ WHüYLN HGLOPHVL
DPDoODPDNWDG×U.HPDORùOX
<ROVX]OXNOD PFDGHOHGH LON NUHVHO KXNXN
EHOJHVL QLWHOLùLQGH RODQ EX V|]OHüPH \ROVX]OXN
RUDQ×Q \NVHN ROGXùX YH \ROVX]OXN HWNLVLQLQ oRN
ID]OD KLVVHGLOGLùL D] JHOLüPLü YH JHOLüPHNWH RODQ
ONHOHUDo×V×QGDQE\N|QHPWDü×PDNWDG×U
6|]OHüPHGH XOXVDO NDPX J|UHYOLOHULQLQ
UüYHWL\DEDQF×NDPXJ|UHYOLOHULQLQYHXOXVODUDUDV×
|UJW J|UHYOLOHULQLQ UüYHWL PDOYDUO×ù×Q×Q NDPX
J|UHYOLOHULQFH ]LPPHWH JHoLULOPHVL KDNV×] RODUDN
PDOHGLQLOPHVL\DGDGLùHUüHNLOOHUHG|QüWUOPHVL
QIX] WLFDUHWL J|UHYLQ N|W\H NXOODQ×OPDV× KDNV×]
]HQJLQOHüPH LOH |]HO VHNW|UGH UüYHW YH ]LPPHW
\ROVX]OXN NDSVDP×QD DO×QP×ü \ROVX]OXNOD LOJLOL
VXo JHOLUOHULQLQ DNODQPDV× JL]OHPH YH DGDOHWLQ
HQJHOOHQPHVLVXoODU×QD\HUYHULOPLüWLU
6|]OHüPH GDKD |QFHNL XOXVODUDUDV× KXNXN
EHOJHOHULQGH\HUDODPD\DQ\ROVX]OXNWDQHOGHHGLOHQ
JHOLUOHULQND\QDNONH\HLDGHVL\OHLOJLOLHWNLOLELUVLVWHP
YHHWNLQELUDGOL\DUG×PPHNDQL]PDV×|QJ|UPHNWHGLU
0FDGHOH6|]OHüPHVLLNLONHGHQ\DOQ×]FDELULQGH
VXo WHüNLO HWVH ELOH \ROVX]OXN VXoODU×QGDQ GROD\×
DGOL \DUG×P WDOHELQGH EXOXQXOPDV×Q× PPNQ
N×OPDNWDG×U7RSND\DYH7RSND\D
<ROVX]OXùXQ HQJHOOHQPHVL WRSOXPXQ WP
NHVLPOHULQLQ GHVWHùLQL JHUHNWLUGLùLQGHQ V|]OHüPH
KNPHWOHUL EX NRQXGD VLYLO WRSOXP NXUXOXüODU× LOH
\DN×QGDQ LüELUOLùL LoLQGH oDO×üPD\D YH WRSOXPXQ
\ROVX]OXùD NDUü× ELOLQoOHQGLULOPHVLQH \|QHOLN HùLWLFL
IDDOL\HWOHUGH EXOXQPD\D WHüYLN HWPHNWHGLU %DüDN
<ROVX]OXNOD0FDGHOHGHúNWLVDGLúüELUOLùLYH
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
» Hakemli Makaleler «
.DON×QPD7HüNLODW×
úNWLVDGL YH KXNXNL SROLWLNDODU×
DNWLI
ELU
üHNLOGH
HWNLOH\HQ
NXUXOXüODUGDQ RODQ úNWLVDGL úüELUOLùL
YH.DON×QPD7HüNLODW×2UJDQL]DWLRQ
IRU (FRQRPLF &RRSHUDWLRQ DQG
'HYHORSPHQW2(&'
\×O×QGD $YUXSD (NRQRPLN úü %LUOLùL
gUJWQED]DODUDN$%'JLULüLPL\OH
NXUXOPXüWXU 6LGRUHQNR 2(&' NXUXOGXùX JQGHQ
LWLEDUHQ XOXVODUDUDV× \ROVX]OXùX
|QOHPHYHFH]DODQG×UPD\D\|QHOLN
IDDOL\HWOHUGH EXOXQPXü YH EX
GRùUXOWXGDLNL|QHPOLDG×PDWP×üW×U
%XQODUGDQ LONL \×O×QGD NDEXO
HGLOPLü |QHULGLU gQHULGH \H
ONHOHULQYHUJLX\JXODPDODU×QGDQ|GHQHQUüYHWOHULQ
YHUJLGHQ GüUOPHVLQH VRQ YHUPHOHUL JHUHNWLùL
Do×NoD KNP DOW×QD DO×QP×üW×U úNLQFL RODUDN
2(&'·QLQ \×O×QGD XOXVODUDUDV× KXNXNWDNL
HNVLNOLùL JLGHUPHN DPDF×\OD NXUGXùX JUXEXQ
XOXVODUDUDV× \ROVX]OXùXQ JLGHULOPHVL \|QQGHNL
\×O×QGD\HONHOHUFHLP]DODQDQ´8OXVODUDUDV×
úü úOLüNLOHULQGH <DEDQF× 'HYOHW *|UHYOLOHULQH
5üYHW 9HULOPHVLQH .DUü× 0FDGHOH 6|]OHüPHVLµ
oDO×üPDV×G×U .|PUF YH dDO×üNDQ %X
V|]OHüPH\×O×QGDLP]DODQVDGD\UUOùH
ûXEDW \×O×QGD JLUPLüWLU 6|]OHüPHQLQ DPDF×
oHüLWOLONHOHULQJHUoHNOHüWLUGLùLWLFDULDQODüPDODUGDNL
\ROVX]OXNODUOD PFDGHOHGH XOXVODUDUDV× LüELUOLùLQLQ
JHOLüWLUPHVLGLU6DYHQNRYYH6DYHQNRY
6|]OHüPH\L LP]DOD\DQ WP ONHOHU \DEDQF×
NDPXJ|UHYOLOHULQHYHULOHQUüYHWLQ|QOHQPHVLWHVSLW
HGLOPHVL VRUXüWXUXOPDV× YH NRYXüWXUXOPDV×\OD
LOJLOL RODUDN 6|]OHüPH LOH JHWLULOHQ KNPOHUL
X\JXODPD\× WDDKKW HWPHNWHGLUOHU 6|]OHüPH
VDGHFHXOXVODUDUDV×WLFDULLüOHPOHUGH\DEDQF×NDPX
J|UHYOLVLQHUüYHWWHNOLIYH\DYDDWHGLOPHVLYHULOPHVL
LOH LOJLOL KNPOHU LoHUPHNWHGLU 6|]OHüPH\H
J|UH UüYHW WDOHS HGHQ \D GD DODQ \DEDQF× NDPX
J|UHYOLOHUL GHùLO UüYHWL YHUHQOHULQ FH]DODQG×U×OPDV×
|QJ|UOPHNWHGLU1LüDQF×
6|]OHüPH\HJ|UH\HONHOHUNHQGL\DVDODU×Q×
ROXüWXUXUNHQ 2(&' WDUDI×QGDQ |QHULOHQ \ROVX]OXN
NDUü×W× VWDQGDUWODUD X\XP J|VWHUPHN ]RUXQGDG×UODU
%XVWDQGDUWODU6WHSHQNRYH6WHSHQNR
<DEDQF× YH XOXVODUDUDV× J|UHYOLOHUH UüYHW
YHULOPHVLQLQFH]DODQG×U×OPDV×
.DUDSDUDDNODPDQ×QFH]DODQG×U×OPDV×
55
hONHOHUH\ROVX]OXNODPFDGHOHGH\DUG×P
%DQND \ROVX]OXNOD PFDGHOH NRQXVXQGD
ELUoRN ONH\H GHVWHN YHUPHNWH \ROVX]OXN NDUü×W×
VWUDWHMLOHULQ JHOLüWLULOLS X\JXODQPDV×QGD \DUG×PF×
ROPDNWDG×U 5XV\D (QGRQH]\D $UMDQWLQ 7D\ODQG
8NUD\QD <HPHQ %ROLY\D /HWRQ\D (NYDWRU
7DQ]DQ\D YHVDLUH ONHOHU EDQNDQ×Q \DUG×P HWWLùL
ONHOHU LoLQGH \HU DOPDNWDG×U %DQNDQ×Q (NRQRPLN
*HOLüPH (QVWLWV (', 8OXVODUDUDV× ûHIIDÁ×N
gUJWLOHELUOLNWH\×O×QGDQLWLEDUHQ\ROVX]OXNOD
PFDGHOH\OH LOJLOL NDPX \|QHWLPLQGH YH \DUJ×GD
UHIRUPODU×LoHUHQSURJUDPODU\DSPDNWDG×U%DQND\D
J|UH HWNLOL ELU \ROVX]OXN NDUü×W× VWUDWHML UDQWODU×Q
D]DOW×OPDV× WDNGLU \HWNLVLQLQ V×Q×UODQG×U×OPDV× YH
KHVDS YHUHELOLUOLùLQ DUW×U×OPDV× JLEL IDDOL\HWOHUL
içermelidir.
<DEDQF× J|UHYOL\H UüYHW YHULOPHVL DPDF×\OD
JHUoHNOHüWLULOHQÀQDQVDOKLOHOHULQFH]DODQG×U×OPDV×
h\H ONHOHULQ \DEDQF× YH XOXVODUDUDV×
J|UHYOL\HUüYHWYHULOPHVLNDUü×O×ù×QGDX\JXODQDFDN
DGOLLGDULYHKXNXNLVRUXPOXOXNODU×QONHPHY]XDW×QD
GDKLOHWPHVL
<ROVX]OXN \|QQGH JHUoHNOHüWLULOHQ PDOL YH
GLùHUVXoODU×QFH]DODQG×U×OPDV×
h\H ONHOHULQ XOXVODUDUDV× VRUXPOXOXNODU×
\HULQH JHWLUPHVL DPDF×\OD G]HQOL GHQHWLPOHULQ
JHUoHNOHüWLULOPHVL\|QQGHLüELUOLùL\DSPDV×
2(&' oDO×üPD JUXEXQXQ DNWLI IDDOL\HW
göstermesi
JLELIDDOL\HWOHULNDSVDPDNWDG×U
<ROVX]OXNOD0FDGHOHGH'Q\D%DQNDV×·Q×Q
5RO
Yolsuzlukla mücadele konusunda Dünya
%DQNDV× |QHPOL NXUXOXüODUGDQG×U %X NXUXOXü \×O×QGD \|QHWLP NXUXOX WRSODQW×V×QGD \ROVX]OXNOD
PFDGHOH SROLWLNDV×Q×Q HVDVODU×Q× WHVSLW HWPLüWLU
'Q\D%DQNDV×·Q×Q\ROVX]OXNODPFDGHOHSROLWLNDODU×
G|UW WHPHO XQVXUGDQ ROXüPDNWDG×U %X XQVXUODU
DüDù×GDNLJLELV×UDODQ×SDo×NODQDELOLU$NoD\
%DQNDQ×QÀQDQVHHWWLùLSURMHOHULQ\ROVX]OXNWDQ
NRUXQPDV×
%DQND ÀQDQVH HWWLùL SURMHOHUGH \ROVX]OXùX
DVJDUL G]H\H LQGLUPHN DPDF×\OD J|]OHP NRPLWHVL
ROXüWXUPXüWXU .RPLWH EDQNDQ×Q JHUoHNOHüWLUGLùL
SURMHOHUOH LOJLOL \ROVX]OXN LGGLDODU×Q× LQFHOHPHNWHGLU
%DQNDUüYHWWHNOLIHGHQYHGLùHUWUO\ROVX]OXùD
NDU×üDQ ÀUPDODUOD Lü \DSPDPDNWD YH EX üHNLOGH
oDO×üDQ ÀUPDODUD WHPLQ HWWLùL NUHGLOHUL LSWDO
etmektedir.
56
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
<ROVX]OXNOD PFDGHOHGH XOXVODUDUDV×
oDEDODU×GHVWHNOHPHN
%DQND\ROVX]OXNODPFDGHOHGHNLXOXVODUDUDV×
LüELUOLNOHULQH NDW×OPDNWD YH EX \|QGHNL IDDOL\HWOHUH
NDW×OPDNWDG×U %DQND ,0) 2(&'$V\D .DON×QPD
%DQNDV× YH 8OXVODUDUDV× ûHIIDÁ×N gUJW LOH RUWDN
oDO×üPDODU \DSPDNWD ROXS GLùHU NXUXPODUOD GD EX
\|QGHLüELUOLùLQHKD]×UEXOXQPDNWDG×U
hONHOHUH NUHGL YH \DUG×P VDùODQ×UNHQ
\ROVX]OXNODU×QGLNNDWHDO×QPDV×
%DQND ONHOHUH NUHGL YH \DUG×P VDùODUNHQ
\ROVX]OXNXQVXUXQXJ|]|QQGHEXOXQGXUPDNWDG×U
<ROVX]OXùXQ HNRQRPLN YH VRV\DO PDOL\HWOHULQLQ
\NVHN ROPDV× \RNVXO ONHOHUL GDKD ID]OD
HWNLOHPHNWHGLU 'Q\D %DQNDV× \DUG×P \DSDFDù×
YH\D NUHGL VDùOD\DFDù× ONHGHNL \ROVX]OXN NHQGL
\UWWù SURMHOHUL ROXPVX] HWNLOL\RUVD LNWLVDGL
UHIRUPODU× HQJHOOL\RUVD YH ONH \ROVX]OXNOD
PFDGHOHGH LVWHNVL] J|UQ\RUVD WHPLQ HGHFHùL
NUHGLOHULYH\DUG×PODU×LSWDOHWPHNWHGLU
'Q\D %DQNDV× \ROVX]OXNOD PFDGHOH
SROLWLNDODU×QDHNRODUDNHWNLOLELUPFDGHOHVWUDWHMLVL
GH X\JXODPDNWDG×U %X VWUDWHMLQLQ EHü WHPHO
DPDF× EXOXQPDNWDG×U %XQODU VL\DVL VRUXPOXOXùXQ
DUW×U×OPDV× VLYLO WRSOXPXQ NDW×O×P×Q×Q DUW×U×OPDV×
UHNDEHWoL |]HO VHNW|UQ NXUXOPDV× HWNLQ GHQHWLP
VLVWHPLQLQ NXUXOPDV× YH NDPX \|QHWLPLQLQ
JHOLüWLULOPHVL
JLEL
IDDOL\HWOHUL
LoHUPHNWHGLU
*|QODoDU
/PU .BLBMFOJO EFWBNáOB EFSHJNJ[JO CJS
TPOSBLJTBZáTáOEBOà[NJS:..0%FSHJTJ4BZá
VMBãBCJMJSTJOJ[
OCAK I×ü?=×I 2015 I×;Lëûj×°à
»
<XUWG×ü×QGD<DS×ODQ+DUFDPDODU
»
6HUEHVWE|OJHOHUGHFUHWLVWLVQDV×YHDVJDULJHoLPLQGLULPLX\JXODPDV×KN
»
0DQHYLWD]PLQDW×QLFUDPGUOùQH|GHQPHVLQGHJHOLUYHGDPJDYHUJLVL
LVWLVQDV×KN
»
» Örnek Muktezalar «
»Örnek Muktezalar«
6HUEHVWPHVOHNHUEDE×LOHLüOHWPHKHVDE×HVDV×QDJ|UHGHIWHUWXWDQ
PNHOOHÁHULQ\HQLOHPHIRQXX\JXODPDV×QGDQ\DUDUODQPDV×Q×QPPNQ
ROPDG×ù×KN
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
57
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
$1.$5$9(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL.GYYH'LùHU9HUJLOHU*UXS0GUOù
6D\× .RQX >@
<XUWG×ü×QGD<DS×ODQ+DUFDPDODU
úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQX]GD
WLFDUL IDDOL\HWLQL] QHGHQL\OH DUDüW×UPDODU \DSPDN
LoLQ \XUWG×ü×QD o×NW×ù×Q×] YH ELU WDN×P KDUFDPDODU
\DSW×ù×Q×] EHOLUWLOHUHN \XUWG×ü×QGD \DSW×ù×Q×]
EX KDUFDPDODUOD LOJLOL RODUDN *HOLU YH .DWPD
'HùHU 9HUJLVL .DQXQODU× oHUoHYHVLQGH \DS×ODFDN
LüOHPOHU KXVXVXQGD %DüNDQO×ù×P×] J|Uü WDOHS
HGLOPHNWHGLU
$ *HOLU 9HUJLVL .DQXQX <|QQGHQ
'HùHUOHQGLUPH
VD\×O×*HOLU9HUJLVL.DQXQXQXQ´úQGLULOHFHN
*LGHUOHUµ EDüO×NO× ×QF× PDGGHVLQLQ ELULQFL
I×NUDV×Q×Q QXPDUDO× EHQGLQGH WLFDUL ND]DQF×Q
HOGHHGLOPHVLYHLGDPHHWWLULOPHVLLoLQ\DS×ODQJHQHO
JLGHUOHULQ D\Q×I×NUDQ×QQXPDUDO×EHQGLQGH GH
LüOHLOJLOLYH\DS×ODQLüLQHKHPPL\HWLYHJHQLüOLùLLOH
PWHQDVLSVH\DKDWYHLNDPHWJLGHUOHULQLQ6H\DKDW
PDNVDG×Q×Q JHUHNWLUGLùL VUH\OH V×Q×UO× ROPDN
üDUW×\OD VDÀ ND]DQF×Q WHVSLWLQGH LQGLULP NRQXVX
\DS×ODELOHFHùLKNPHEDùODQP×üW×U
7LFDULND]DQF×QHOGHHGLOPHVLYHLGDPH
HWWLULOPHVL PDNVDG×\OD \DS×ODQ JHQHO JLGHUOHULQ
LQGLULP NRQXVX \DS×ODELOPHVL LoLQ V|] NRQXVX
JLGHUOHUOH ND]DQF×Q HOGH HGLOPHVL YH LGDPHVL
DUDV×QGD GRùUXGDQ YH Do×N ELU LOOL\HW EDù×Q×Q
EXOXQPDV×JHUHNPHNWHROXSEXPDKL\HWWHROPD\DQ
JLGHUOHULQWLFDULND]DQF×QWHVSLWLQGHLQGLULPNRQXVX
\DS×OPDV×PPNQGHùLOGLU
%XoHUoHYHGH\XUWG×ü×QGD\DSP×ü
ROGXùXQX]\XNDU×GDEHOLUWLOHQüDUWODU×WDü×\DQJHQHO
JLGHU QLWHOLùLQGHNL KDUFDPDODU×Q×] LOH VH\DKDW
PDNVDG×Q×Q JHUHNWLUGLùL VUH\OH V×Q×UO× RODUDN
JHUoHNOHüWLULOHQLüOHLOJLOLYH\DS×ODQLüLQHKHPPL\HWL
YH JHQLüOLùL LOH PWHQDVLS VH\DKDW YH LNDPHW
KDUFDPDODU×Q×]×QWLFDULND]DQF×Q×]×QWHVSLWLQGHJLGHU
RODUDNGLNNDWHDO×QPDV×PPNQEXOXQPDNWDG×U
% 9HUJL 8VXO .DQXQX <|QQGHQ
'HùHUOHQGLUPH
VD\×O× 9HUJL 8VXO .DQXQXQXQ QFL
58
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
PDGGHVLQLQELULQFLI×NUDV×QGD´%XNDQXQGDDNVLQH
KNP ROPDG×NoD EX NDQXQD J|UH WXWXODQ YH
oQFüDK×VODUODRODQPQDVHEHWYHPXDPHOHOHUH
DLW RODQ ND\×WODU×Q WHYVLNL PHFEXULGLUµ KNP
EXOXQPDNWDG×U
$\Q×.DQXQXQXQFXPDGGHVLQGH´)DWXUD
VDW×ODQHPWLDYH\D\DS×ODQLüNDUü×O×ù×QGDPüWHULQLQ
ERUoODQG×ù× PHEODù× J|VWHUPHN ]HUH HPWLD\×
VDWDQ YH\D LüL \DSDQ WFFDU WDUDI×QGDQ PüWHUL\H
YHULOHQWLFDULYHVLNDG×UµLQFLPDGGHVLQLQLQFL
EHQGLQGHLVH´)DWXUDPDO×QWHVOLPLYH\DKL]PHWLQ
\DS×OG×ù× WDULKWHQ LWLEDUHQ D]DPL \HGL JQ LoLQGH
G]HQOHQLU %X VUH LoHULVLQGH G]HQOHQPH\HQ
IDWXUDODUKLoG]HQOHQPHPLüVD\×O×UµKNPQH\HU
YHULOPLüWLU
0H]NXU .DQXQXQ QFL PDGGHVLQGH GH ´
%LULQFLYHLNLQFLV×Q×IWFFDUODUND]DQF×EDVLWXVXOGH
WHVSLWHGLOHQOHUOHGHIWHUWXWPDNPHFEXUL\HWLQGHRODQ
oLIWoLOHU
%LULQFLYHLNLQFLV×Q×IWFFDUODUD
6HUEHVWPHVOHNHUEDE×QD
.D]DQoODU× EDVLW XVXOGH WHVSLW ROXQDQ
WFFDUODUD
'HIWHU WXWPDN PHFEXUL\HWLQGH RODQ
oLIWoLOHUH
9HUJLGHQPXDIHVQDID
6DWW×NODU× HPWLD YH\D \DSW×NODU× LüOHU LoLQ
IDWXUDYHUPHNYHEXQODUGDIDWXUDLVWHPHNYHDOPDN
PHFEXUL\HWLQGHGLUOHU
µGHQLOPHNWHGLU
gWH \DQGDQ V×UD QXPDUDO× 9HUJL 8VXO
.DQXQX *HQHO 7HEOLùLQLQ ´<XUW '×ü×QGD )DDOL\HWWH
%XOXQDQ 0NHOOHÁHUH <DSW×U×ODQ úü YH +L]PHWOHU
.DUü×O×ù×QGD$O×QDQ%HOJHOHUOHúOJLOLúüOHPOHUµEDüO×NO×
% E|OPQGH ´%XQD J|UH \XUW G×ü×QGDNL NLüL
YH\DÀUPDODUGDQEHOJHDODQPNHOOHÁHUEXEHOJHOHUL
GHIWHU ND\×WODU×QGD JLGHU RODUDN J|VWHUPHOHUL
V×UDV×QGD EHOJHOHUGH \D]×O× EHGHOOHUL EHOJHOHULQ
G]HQOHQGLùLJQGH0HUNH]%DQNDV×QFDEHOLUOHQHQ
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
DODQ .'9·QLQ PNHOOHÀQ YHUJL\H WDEL LüOHPOHUL
]HULQGHQ KHVDSODQDQ .'9·GHQ LQGLULOHPH\HFHùL
KNPDOW×QDDO×QP×üW×U
%XQD J|UH WLFDUL IDDOL\HWLQL] QHGHQL\OH
DUDüW×UPDODU\DSPDNLoLQJLWWLùLQL]ONHOHUGHDOG×ù×Q×]
KL]PHWOHU RWHO \HPHN XODü×P GDQ×üPDQO×N YH
DYXNDWO×N KL]PHWOHUL \XUWG×ü×QGD DO×QG×ù×QGDQ
YH KL]PHWOHUGHQ \XUWG×ü×QGD ID\GDODQ×OG×ù×QGDQ
.'9·QLQ NRQXVXQD JLUPHPHNWH ROXS V|] NRQXVX
KL]PHWOHU QHGHQL\OH \DEDQF× ONHOHUGH |GHQHQ
.'9 YH EHQ]HUL GROD\O× YHUJLOHULQ LQGLULP NRQXVX
\DS×OPDV×PPNQEXOXQPDPDNWDG×U
» Örnek Muktezalar «
G|YL] DO×ü NXUX ]HULQGHQ 7UN /LUDV×QD oHYLUHUHN
ND\×WODU×QGD J|VWHUHFHNOHUGLU $QFDN LQFHOHPH
V×UDV×QGD LQFHOHPH HOHPDQ×QFD O]XP J|UOPHVL
KDOLQGHPNHOOHÁHUEXEHOJHOHULQLWHUFPHHWWLUPHN
]RUXQGDG×UODUDo×NODPDV×QD\HUYHULOPLüWLU
%XQD J|UH \XUW G×ü×QGD PXNLP NLüL YH\D
NXUXOXüODUGDQ VDW×Q DOG×ù×Q×] KL]PHWOHULQ IDWXUD
YH\D KL]PHWLQ DO×QG×ù× ONHGH X\JXODQDQ YHUJL
PHY]XDW× oHUoHYHVLQGH JHoHUOL ELU EHOJH LOH WHYVLNL
JHUHNPHNWHGLU
&.DWPD'HùHU9HUJLVL.DQXQX<|QQGHQ
'HùHUOHQGLUPH
.'9.DQXQXQXQ
LQFLPDGGHVLQGHWLFDULV×QDL]LUDLIDDOL\HW
YHVHUEHVWPHVOHNIDDOL\HWLoHUoHYHVLQGH7UNL\H·GH
\DS×ODQWHVOLPYHKL]PHWOHULQ.'9·\HWDELROGXùX
QF× PDGGHVLQGH LüOHPOHULQ 7UNL\H·GH
\DS×OPDV×Q×Q
D 0DOODU×Q WHVOLP DQ×QGD 7UNL\H·GH
EXOXQPDV×Q×
E +L]PHWLQ 7UNL\H·GH \DS×OPDV×Q× YH\D
KL]PHWWHQ 7UNL\H·GH ID\GDODQ×OPDV×Q× LIDGH
HGHFHùL
DPDGGHVLQGHYHUJL\HWDELROPD\DQYH\D
YHUJLGHQ LVWLVQD HGLOPLü EXOXQDQ PDOODU×Q WHVOLPL
YHKL]PHWLIDV×LOHLOJLOLDO×üYHVLNDODU×QGDJ|VWHULOHQ
YH\D EX PDO YH KL]PHWOHULQ PDOL\HWOHUL LoLQGH \HU
Bilgi edinilmesini rica ederim.
%Xg]HOJHVD\×O×9HUJL8VXO.DQXQXQXQPDGGHVLQH
GD\DQ×ODUDNYHULOPLüWLU
úQFHOHPH\DUJ×\DGDX]ODüPDGDROGXùXKDOGHEXNRQX\D
LOLüNLQRODUDN\DQO×üELOJLYHULOPLüLVHEX|]HOJHJHoHUVL]GLU
7DOHELQL] ]HULQH WD\LQ HGLOPLü RODQ EX |]HOJH\H X\JXQ
LüOHP \DSPDQ×] KkOLQGH EX ÀLOOHULQL] GROD\×V×\OD YHUJL WDUK HGLOPHVL
LFDSHGHUVHWDUDI×Q×]DYHUJLFH]DV×NHVLOPH\HFHNYHWDUKHGLOHQYHUJL
LoLQJHFLNPHIDL]LKHVDSODQPD\DFDNW×U
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
59
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
ú=0ú59(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL*HOLU9HUJLOHUL*UXS0GUOù
6D\× >@ .RQX 6HUEHVWE|OJHOHUGHFUHWLVWLVQDV×YHDVJDULJHoLPLQGLULPLX\JXODPDV×KN
úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQX]GD
(JH 6HUEHVW %|OJHVL V×Q×UODU× LoHULVLQGH IDDOL\HW
J|VWHUHQ ELU ÀUPDGD oDO×üPDNWD ROGXùXQX]X
EHOLUWHUHN oDO×üW×ù×Q×] ÀUPDQ×Q VHUEHVW E|OJHGH
EXOXQPDV× YH UHWWLùL UQOHULQ )2% EHGHOLQLQ ·LQGHQ ID]ODV×Q× \XUWG×ü×QD LKUDo HWPHVL KDOLQGH
WDUDI×Q×]D DVJDUL JHoLP LQGLULPL WXWDUODU×Q× |GH\LS
|GHPH\HFHùL KXVXVXQGD %DüNDQO×ù×P×] J|Uü
WDOHSHGLOPHNWHGLU
VD\×O× *HOLU 9HUJLVL .DQXQXQXQ ·QFL
PDGGHVLQGH
´hFUHWLQ JHUoHN XVXOGH YHUJLOHQGLULOPHVLQGH
DVJDULJHoLPLQGLULPLX\JXODQ×U
$VJDUv JHoLP LQGLULPL FUHWLQ HOGH HGLOGLùL
WDNYLP\×O×EDü×QGDJHoHUOLRODQYHVDQD\LNHVLPLQGH
oDO×üDQ \Dü×QGDQ E\N LüoLOHU LoLQ X\JXODQDQ
DVJDUv FUHWLQ \×OO×N EUW WXWDU×Q×Q PNHOOHÀQ
NHQGLVL LoLQ ·VL oDO×üPD\DQ YH KHUKDQJL ELU
JHOLUL ROPD\DQ HüL LoLQ ·X oRFXNODU×Q KHU ELUL
LoLQ D\U× D\U× ROPDN ]HUH LON LNL oRFXN LoLQ GLùHU oRFXNODU LoLQ ·LGLU *HOLULQ N×VPv G|QHPH
DLW ROPDV× KDOLQGH D\ NHVLUOHUL WDP D\ VD\×OPDN
VXUHWL\OH EX VUH\H LVDEHW HGHQ LQGLULP WXWDUODU×
HVDV DO×Q×U$VJDUv JHoLP LQGLULPL EX I×NUD\D J|UH
EHOLUOHQHQWXWDULOH·QFPDGGHGHNLJHOLUYHUJLVL
WDULIHVLQLQ ELULQFL JHOLU GLOLPLQH X\JXODQDQ RUDQ×Q
oDUS×OPDV×\ODEXOXQDQWXWDU×QKHVDSODQDQYHUJLGHQ
PDKVXS HGLOPHVL VXUHWL\OH X\JXODQ×U 0DKVXS
HGLOHFHNN×VP×QID]ODROPDV×KDOLQGHLDGH\DS×OPD]
µKNP\HUDOPDNWDG×U
gWH\DQGDQWDULKYHVD\×O×
5HVPL*D]HWH·GH\D\×PODQDQVD\×O×.DQXQXQ
·QFL PDGGHVL LOH GHùLüWLULOHQ YH WDULKLQGHQJHoHUOLROPDN]HUH\UUOùHJLUHQ
VD\×O× 6HUEHVW %|OJHOHU .DQXQXQXQ *HoLFL ·QF
60
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
PDGGHVLQGH
´$YUXSD %LUOLùLQH WDP \HOLùLQ JHUoHNOHüWLùL
WDULKLLoHUHQ\×O×QYHUJLOHQGLUPHG|QHPLQLQVRQXQD
NDGDU
E %X E|OJHOHUGH UHWLOHQ UQOHULQ )2%
EHGHOLQLQ HQ D] ·LQL \XUWG×ü×QD LKUDo HGHQ
PNHOOHÁHULQLVWLKGDPHWWLNOHULSHUVRQHOH|GHGLNOHUL
FUHWOHU JHOLU YHUJLVLQGHQ PVWHVQDG×U %X RUDQ×
·\H NDGDU LQGLUPH\H YH NDQXQL VHYL\HVLQH
NDGDU\NVHOWPH\H%DNDQODU.XUXOX\HWNLOLGLU<×OO×N
VDW×üWXWDU×EXRUDQ×QDOW×QGDNDODQPNHOOHÁHUGHQ
]DPDQ×QGD WDKVLO HGLOPH\HQ YHUJLOHU FH]DV×]
RODUDNJHFLNPH]DPP×\ODELUOLNWHWDKVLOHGLOLU
µKNPPHYFXWWXU
6HUEHVWE|OJHOHUGHLVWLKGDPHGLOHQSHUVRQHOLQ
FUHWOHULQLQ JHOLU YHUJLVLQGHQ LVWLVQD HGLOPHVL\OH
LOJLOL Do×NODPDODU×Q \HU DOG×ù× YH WDULKOL
5HVPL *D]HWH·GH \D\×PODQDQ 6HUL 1ROX VD\×O× 6HUEHVW %|OJHOHU .DQXQX *HQHO 7HEOLùLQLQ
´$VJDUL *HoLP úQGLULPL 8\JXODPDV×µ EDüO×NO× E|OPQGH
´6HUEHVW E|OJHOHUGHNL FUHW LVWLVQDV× EX
E|OJHOHUGH UHWLOHQ UQOHULQ )2% EHGHOLQLQ HQ
D] ·LQLQ \XUW G×ü×QD LKUDo HGLOPHVL KDOLQGH
WHFLO HGLOHQ YHUJLQLQ WHUNLQ HGLOPHVL üHNOLQGH
X\JXODQDFDNW×U
úVWLVQDX\JXODPDV×QGDDVJDULJHoLPLQGLULPL
PDKVXS HGLOHUHN NDODQ WXWDU WHFLOH NRQX RODFDNW×U
%X QHGHQOH DVJDUL JHoLP LQGLULPL *HOLU 9HUJLVL
.DQXQXQXQ ·QFL PDGGHVL LOH 6HUL 1XPDUDO×
*HOLU 9HUJLVL *HQHO 7HEOLùLQGH EHOLUWLOHQ XVXO YH
HVDVODUD J|UH KHVDSODQDUDN (N·GH \HU DODQ
DVJDULJHoLPLQGLULPLQHLOLüNLQVDW×UGDJ|VWHULOHFHN
YH PXKWDVDU EH\DQQDPHQLQ LOJLOL VWXQXQD
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
7HUNLQ 8\JXODPDV×µ LOH ´$VJDUL *HoLP úQGLULPL
8\JXODPDV×µ E|OPOHULQGH \HU DODQ Do×NODPDODU
X\DU×QFD KHVDSODQDQ JHOLU YHUJLVLQGHQ PDKVXS
HGLOPHVLJHUHNPHNWHGLU
%LOJLHGLQLOPHVLQLULFDHGHULP
» Örnek Muktezalar «
DNWDU×ODFDNW×UµDo×NODPDODU×QD\HUYHULOPLüWLU
6|] NRQXVX WHEOLù X\DU×QFD LVWLVQD
X\JXODPDV×QGD DVJDUL JHoLP LQGLULPLQH LOLüNLQ
WXWDU×QWHFLOWHUNLQX\JXODPDV×QDNRQXHGLOPH\HFHùL
EHOLUWLOPLüWLU
%X KNP YH Do×NODPDODU X\DU×QFD VHUEHVW
E|OJH V×Q×UODU× LoHULVLQGH UHWLP \DSDQ YH UHWWLùL
UQOHULQ)2%EHGHOLQLQHQD]·LQLLKUDoHGHQ
ELU ÀUPDGD oDO×üPDQ×] VD\×O× *HOLU 9HUJLVL
.DQXQXQXQ ·QFL PDGGHVL X\DU×QFD ´$VJDUL
*HoLP úQGLULPLµ X\JXODPDV×QGDQ \DUDUODQPDQ×]D
HQJHO WHüNLO HWPHPHNWH ROXS V|] NRQXVX DVJDUL
JHoLP LQGLULPL WXWDUODU×Q×Q WDUDI×Q×]D |GHPH
\DS×OG×NWDQVRQUD6HUL1ROXVD\×O×6HUEHVW
%|OJHOHU .DQXQX *HQHO 7HEOLùLQLQ ´ $\O×N
0XKWDVDU %H\DQQDPHQLQ 9HULOPHVL YH 7HFLO
%X g]HOJH VD\×O× 9HUJL 8VXO .DQXQXQXQ PDGGHVLQHGD\DQ×ODUDNYHULOPLüWLU
úQFHOHPH\DUJ×\DGDX]ODüPDGDROGXùXKDOGHEXNRQX\D
LOLüNLQRODUDN\DQO×üELOJLYHULOPLüLVHEX|]HOJHJHoHUVL]GLU
7DOHELQL] ]HULQH WD\LQ HGLOPLü RODQ EX |]HOJH\H X\JXQ
LüOHP \DSPDQ×] KkOLQGH EX ÀLOOHULQL] GROD\×V×\OD YHUJL WDUK HGLOPHVL
LFDSHGHUVHWDUDI×Q×]DYHUJLFH]DV×NHVLOPH\HFHNYHWDUKHGLOHQYHUJL
LoLQJHFLNPHIDL]LKHVDSODQPD\DFDNW×U
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
61
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
$1.$5$9(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL.'9YH'LùHU9HUJLOHU*UXS0GUOù
6D\× >@
.RQX 0DQHYLWD]PLQDW×QLFUDPGUOùQH|GHQPHVLQGHJHOLUYHGDPJDYHUJLVLLVWLVQDV×KN
úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQXQ
LQFHOHQPHVLQGHQ$QNDUD QFL úü 0DKNHPHVLQLQ
WDULK YH (VDV 1R .DUDU 1R VD\×O× NDUDU×
LOH NXUXPXQX] DOH\KLQH KNPHGLOHQ PDQHYL
WD]PLQDWLOHLüOHWLOHFHNRODQ\DVDOIDL]WXWDU×Q×QLFUD
PGUOùQH |GHQPHVL HVQDV×QGD YHUJL NHVLQWLVL
\DS×O×S \DS×OPD\DFDù× KXVXVXQGD J|Uü WDOHS
HGLOGLùLDQODü×OP×üW×U
$ *(/ú5 9(5*ú6ú .$1818 <g1h1'(1
'(ø(5/(1'ú50(
VD\×O× *HOLU 9HUJLVL .DQXQXQXQ LQFL
PDGGHVLQGH ´hFUHW LüYHUHQH WDEL YH EHOLUOL ELU
Lü\HULQH EDùO× RODUDN oDO×üDQODUD KL]PHW NDUü×O×ù×
YHULOHQ SDUD YH D\×QODU LOH VDùODQDQ YH SDUD LOH
WHPVLOHGLOHELOHQPHQIDDWOHUGLU
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 PQDVHEHWL QLWHOLùLQGH ROPDPDN üDUW× LOH
ND]DQF×Q EHOOL ELU \]GHVL üHNOLQGH WD\LQ HGLOPLü
EXOXQPDV× RQXQ PDKL\HWLQL GHùLüWLUPH]µ KNP
\HUDOPDNWDG×U
$Q×ODQ.DQXQXQQFPDGGHVLQLQELULQFL
I×NUDV×Q×Q QXPDUDO× EHQGLQH J|UH GH KL]PHW
HUEDE×QD |GHQHQ FUHWOHU LOH ·LQFL PDGGHGH
\D]×O× ROXS FUHW VD\×ODQ |GHPHOHUGHQ LVWLVQDGDQ
ID\GDODQDQODU KDULo YH ·QF PDGGHOHUH
J|UHJHOLUYHUJLVLWHYNLIDW×\DS×OPDV×JHUHNPHNWHGLU
$\Q× .DQXQXQ LQFL PDGGHVLQGH LVH JHOLU
YHUJLVLQGHQPVWHVQDWD]PLQDWYH\DUG×PODUWDGDGL
RODUDNVD\×OP×üW×U
gWH \DQGDQ ¶·WD]PLQDW·· NDYUDP× PDGGL YH
PDQHYL DQODPGD XùUDQ×ODQ ]DUDU NDUü×O×ù×QGD
62
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
|GHQHQ SDUD \D GD |GHQHùL LIDGH HWPHNWH ROXS
NLüLOHULQ PDO YDUO×ù×QGD PH\GDQD JHOHQ HNVLOPH\L
NDUü×ODPD\D\|QHOLNRODUDN\DS×ODQ|GHPHOHUPDGGL
WD]PLQDW NDYUDP×Q×Q NRQXVXQX ROXüWXUXUNHQ PDO
YDUO×ù×G×ü×QGDNLKXNXNLGHùHUOHUH\DS×ODQVDOG×U×ODUOD
PH\GDQDJHWLULOHQHNVLOPHQLQJLGHULOPHVLYH]DUDUD
XùUD\DQ üDKV×Q PDQHYL YDUO×ù×QGD PH\GDQD
JHOHQ WDKULEDW×Q N×VPHQ GH ROVD KDÀÁHWLOPHVLQH
\|QHOLN|GHPHOHULVHPDQHYLWD]PLQDW×QNRQXVXQX
ROXüWXUPDNWDG×U
%XQD J|UH NLüLQLQ PDQHYL GHùHUOHULQGH
VHEHS ROXQDQ ]DUDU× WD]PLQ DPDF×\OD PDKNHPH
NDUDU×\OD PDGGL ELU EHGHO RODUDN WD\LQ HGLOHQ
DQFDN ÀLOL ELU oDO×üPD \D GD KL]PHWLQ NDUü×O×ù×
ROPD\DQ PDQHYL WD]PLQDW×Q ELU LüYHUHQH WDEL YH
EHOLUOLELULü\HULQHEDùO×RODUDNELUKL]PHWNDUü×O×ù×
\DS×ODQ ELU |GHPH ROPDPDV× QHGHQL\OH FUHW
RODUDN GHùHUOHQGLULOPHVL PPNQ EXOXQPDPDNWD
ROXSV|]NRQXVX|GHPHOHU]HULQGHQJHOLUYHUJLVL
WHYNLIDW×\DS×OPDPDV×JHUHNPHNWHGLU
'LùHU WDUDIWDQ VD\×O× *HOLU 9HUJLVL
.DQXQXQXQ LQFL PDGGHVLQLQ ELULQFL I×NUDV×QGD
VDKLELQLQ WLFDUL ]LUDL YH\D PHVOHNL IDDOL\HWL
G×ü×QGDQDNGLVHUPD\HYH\DSDUDLOHWHPVLOHGLOHQ
GHùHUOHUGHQ PWHüHNNLO VHUPD\H GROD\×V×\OD HOGH
HWWLùLNDUSD\×IDL]NLUDYHEHQ]HULLUDWODU×QPHQNXO
VHUPD\H LUDG× ROGXùX KNP DOW×QD DO×QP×üW×U
$Q×ODQ PDGGHQLQ LNLQFL I×NUDV×Q×Q QXPDUDO×
EHQGLQGHGH´+HUQHYLDODFDNIDL]OHUL$GLLPWL\D]O×
UHKLQOLVHQHWOLDODFDNODUODFDULKHVDSDODFDNODU×QGDQ
GRùDQ IDL]OHU YH NDPX W]HONLüLOHULQFH ERUoODQ×ODQ
YHVHQHGHEDùODQP×üRODQPHEODùODULoLQ|GHQHQ
IDL]OHU GDKLOµ KNPQH \HU YHULOPHN VXUHWL\OH
DODFDN IDL]LQLQ PHQNXO VHUPD\H LUDG× VD\×ODFDù×
EHOLUWLOPLüWLU
OCAK I×ü?=×I 2015 I×;Lëûj×°à
%
'$0*$
9(5*ú6ú
.$18181
<g1h1'(1'(ø(5/(1'ú50(
VD\×O× 'DPJD 9HUJLVL .DQXQXQXQ LQFL
PDGGHVLQGH EX .DQXQD HNOL VD\×O× WDEORGD
\D]×O× NDù×WODU×Q GDPJD YHUJLVLQH WDEL ROGXùX QF PDGGHVLQGH GDPJD YHUJLVLQLQ PNHOOHÀQLQ
NDù×WODU× LP]D HGHQOHU ROGXùX UHVPL GDLUHOHUOH
NLüLOHU DUDV×QGDNL LüOHPOHUH DLW NDù×WODU×Q GDPJD
YHUJLVLQLNLüLOHULQ|GH\HFHùL·LQFLPDGGHVLQGHEX
.DQXQGD\D]×O×UHVPLGDLUHGHQPDNVDG×QJHQHOYH
|]HO EWoHOL LGDUHOHUOH LO |]HO LGDUHOHUL EHOHGL\HOHU
YHN|\OHUROGXùXEXGDLUHOHUHEDùO×ROXSD\U×W]HO
NLüLOLùL EXOXQDQ LNWLVDGL LüOHWPHOHULQ UHVPL GDLUH
VD\×OPD\DFDù×·XQFXPDGGHVLQGHEX.DQXQDHNOL
VD\×O×WDEORGD\D]×O×NDù×WODU×QGDPJDYHUJLVLQGHQ
PVWHVQDROGXùXKNPOHULQH\HUYHULOPLüWLU
0H]NXU .DQXQXQD HNOL VD\×O× WDEORQXQ
´,5HVPLLüOHUOHLOJLOLNDù×WODUµEDüO×NO×E|OPQQ$
QXPDUDO× I×NUDV×QGD LVH UHVPL GDLUHOHU DUDV×QGDNL
LüOHPOHULNDSVD\DQKHUWUONDù×WODUODEXGDLUHOHULQ
VRUXODU× ]HULQH NLüLOHU WDUDI×QGDQ \D]×ODQ FHYDSODU
YH HNOHULQLQ GDPJD YHUJLVLQGHQ LVWLVQD ROGXùX
KNPHEDùODQP×üW×U
%XLWLEDUOD'DPJD9HUJLVL.DQXQXQXQLQFL
PDGGHVLNDSVDP×QGDUHVPLGDLUHRODQ.XUXPXQX]
WDUDI×QGDQ LFUD GDLUHVLQH \DS×ODFDN |GHPHOHU
QHGHQL\OHG]HQOHQHQNDù×WODU.DQXQDHNOLVD\×O×
WDEORQXQ ,$ I×NUDV× KNP JHUHùLQFH GDPJD
YHUJLVLQGHQLVWLVQDWXWXOPDV×JHUHNPHNWHGLU
ELU üDK×VWDQ GLùHU üDKVD LQWLNDOLQLQ YHUDVHW YH
LQWLNDOYHUJLVLQHWDELROGXùX·QFLPDGGHVLQGHLVH
´úYD]V×]LQWLNDOµWDELULQLQKLEH\ROX\ODYH\DKHUKDQJL
ELUWDU]GDRODQLYD]V×]LNWLVDSODU×LIDGHHWWLùLPDGGL
YH PDQHYL ELU ]DUDU PXNDELOL YHULOHQ WD]PLQDWODU×Q
LYD]V×]VD\×OPD\DFDù×KNPHEDùODQP×üW×U
gWH \DQGDQ LYD]V×] LQWLNDO RODUDN NDEXO
HGLOPHPHVL QHGHQL\OH PDGGL YH PDQHYL ELU
]DUDU NDUü×O×ù× |GHQHQ SDUDODU×Q YHUDVHW YH
LQWLNDO YHUJLVLQH WDEL WXWXOPDV× PPNQ GHùLOGLU
'ROD\×V×\OD GDYDF×\D |GHQPHVLQH KNPHGLOHQ
PDQHYLWD]PLQDW×QYHUDVHWYHLQWLNDOYHUJLVLQHWDEL
WXWXOPDPDV×JHUHNPHNWHGLU
%LOJLHGLQLOPHVLQLDU]HGHULP
» Örnek Muktezalar «
%XoHUoHYHGHLOJLOLPDKNHPHFHKNPROXQDQ
]DUDULoLQKHVDSODQDQ\DVDOIDL]LQDODFDNIDL]LRODUDN
GHùHUOHQGLULOPHVLYHV|]NRQXVX|GHPHQLQDQ×ODQ
.DQXQXQ LQFL YH QF× PDGGHOHUL X\DU×QFD
WHYNLIDWD YH LVWLVQD\D NRQX ROPD\DQ PHQNXO
VHUPD\HLUDWODU×LoLQ|QJ|UOHQEH\DQKDGGLQL
\×O×LoLQ7/DüPDV×KDOLQGHWDPDP×Q×QHOGH
HGHQOHUFH\×OO×NJHOLUYHUJLVLEH\DQQDPHVLLOHEH\DQ
HGLOPHVLJHUHNPHNWHGLU
%X g]HOJH VD\×O× 9HUJL 8VXO .DQXQXQXQ PDGGHVLQHGD\DQ×ODUDNYHULOPLüWLU
úQFHOHPH\DUJ×\DGDX]ODüPDGDROGXùXKDOGHEXNRQX\D
LOLüNLQRODUDN\DQO×üELOJLYHULOPLüLVHEX|]HOJHJHoHUVL]GLU
7DOHELQL] ]HULQH WD\LQ HGLOPLü RODQ EX |]HOJH\H X\JXQ
LüOHP \DSPDQ×] KkOLQGH EX ÀLOOHULQL] GROD\×V×\OD YHUJL WDUK HGLOPHVL
LFDSHGHUVHWDUDI×Q×]DYHUJLFH]DV×NHVLOPH\HFHNYHWDUKHGLOHQYHUJL
LoLQJHFLNPHIDL]LKHVDSODQPD\DFDNW×U
&9(5$6(7 9( ú17ú.$/ 9(5*ú6ú
.$1818<g1h1'(1'(ø(5/(1'ú50(
VD\×O× 9HUDVHW YH úQWLNDO 9HUJLVL
.DQXQXQXQLQFLPDGGHVLQGH7UNL\H&XPKXUL\HWL
X\UXùXQGD EXOXQDQ üDK×VODUD DLW PDOODU LOH
7UNL\H·GH EXOXQDQ PDOODU×Q YHUDVHW \ROX\OD YH\D
KHUKDQJLELUVXUHWOHROXUVDROVXQLYD]V×]ELUüHNLOGH
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
63
T.C.
*(/ú5ú'$5(6ú%$û.$1/,ø,
6$.$5<$9(5*ú'$ú5(6ú%$û.$1/,ø,
0NHOOHI+L]PHWOHUL*UXS0GUOù
6D\× >@
.RQX 6HUEHVWPHVOHNHUEDE×LOHLüOHWPHKHVDE×HVDV×QDJ|UHGHIWHUWXWDQPNHOOHÁHULQ\HQLOHPH
IRQXX\JXODPDV×QGDQ\DUDUODQPDV×Q×QPPNQROPDG×ù×KN
úOJLGH ND\×WO× |]HOJH WDOHS IRUPXQX]XQ
LQFHOHQPHVLQGHQ RWREV LOH üHKLU LoL WDü×PDF×O×N
IDDOL\HWLLOHLüWLJDOHWWLùLQL]LüOHWPHGHIWHULQL]HND\×WO×
RODQ DUDF×Q×]× WDULKLQGH \HQLOHPH DPDoO×
RODUDNVDWW×ù×Q×]YH\HULQHWDULKLQGH\HQLVLQL
DOG×ù×Q×]GDQ EDKLVOH VDW×üWDQ GRùDQ NDU×Q VDELW
N×\PHW \HQLOHPH IRQXQD DNWDU×OPDV×Q×Q PPNQ
ROXSROPDG×ù×KXVXVXQGD%DüNDQO×ù×P×]J|UüQQ
WDOHSHGLOGLùLDQODü×OP×üW×U
VD\×O× 9HUJL 8VXO .DQXQXQXQ LQFL
PDGGHVLQGH´$PRUWLVPDQDWDELLNWLVDGLN×\PHWOHULQ
VDW×OPDV×KDOLQGHDO×QDQEHGHOLOHEXQODU×QHQYDQWHU
GHIWHULQGH ND\×WO× GHùHUOHUL DUDV×QGDNL IDUN NDU YH
]DUDU KHVDE×QD JHoLULOLU úüOHWPH KHVDE× HVDV×QGD
GHIWHU WXWDQ PNHOOHÁHUOH VHUEHVW PHVOHN ND]DQo
GHIWHUL WXWDQ PNHOOHÁHU EX IDUN× GHIWHUOHULQGH
KDV×ODWYH\DJLGHUND\GHGHUOHU
$PRUWLVPDQD\U×OP×üRODQODU×QGHùHULD\U×OP×ü
DPRUWLVPDQODUGüOGNWHQVRQUDNDODQPHEODùG×U
'HYLUYHWUDPSDVDW×üKNPQGHGLU
ûX NDGDU NL VDW×ODQ LNWLVDGL N×\PHWOHULQ
\HQLOHQPHVL LüLQ PDKL\HWLQH J|UH ]DUXUL EXOXQXU
YH\D EX KXVXVWD LüOHWPH\L LGDUH HGHQOHUFH NDUDU
YHULOPLüYHWHüHEEVHJHoLOPLüROXUVDEXWDNGLUGH
VDW×üWDQ WDKDVVO HGHQ NDU \HQLOHPH JLGHUOHULQL
NDUü×ODPDN]HUHSDVLIWHJHoLFLELUKHVDSWDD]DPL
o\×OVUHLOHWXWXODELOLU+HUQHVHEHSOHROXUVDROVXQ
EX VUH LoLQGH NXOODQ×OPDP×ü RODQ NDUODU oQF
\×O×Q YHUJL PDWUDK×QD HNOHQLU ho \×OGDQ |QFH LüLQ
WHUNL GHYUL YH\D LüOHWPHQLQ WDVÀ\HVL KDOLQGH EX
NDUODUR\×O×QPDWUDK×QDHNOHQLU
<XNDU×GDNL HVDVODU GDKLOLQGH \HQL GHùHUOHULQ
LNWLVDE×QGDNXOODQ×ODQNDU\HQLGHùHUOHU]HULQGHQEX
NDQXQKNPOHULQHJ|UHD\U×ODFDNDPRUWLVPDQODUD
PDKVXSHGLOLU%XPDKVXSWDPDPODQG×NWDQVRQUDLWID
64
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
HGLOPHPLü RODUDN NDODQ GHùHUOHULQ DPRUWLVPDQ×QD
GHYDPROXQXUµKNPEXOXQPDNWDG×U
<XNDU×GD \HU YHULOHQ .DQXQ KNPQQ
\HQLOHPH IRQX X\JXODPDV×QD LOLüNLQ YH LQFL
I×NUDODU× VD\×O× .DQXQXQ LQFL PDGGHVL
LOH LKGDV HGLOPLü ROXS V|] NRQXVX PDGGHQLQ
JHUHNoHVLQGH´0DGGH\HHNOHQPHNLVWHQHQI×NUDODU
LOHVDW×ODQLNWLVDGLN×\PHWOHULQ\HQLOHQPHVLDU]XHGLOLU
YH\D\HQLOHQPHHVDVHQ]DUXUHWKDOLQGHEXOXQXUVD
EX WDNGLUGH VDW×üWDQ WDKDVVO HGHQ NkU×Q R \×O×Q
WLFDULNkU×QDLODYHHGLOPHPHVLYHSDVLIWHJHoLFLELU
KHVDSWD D]DPL \×O VUH LOH WXWXOPDV× VDùODQPDN
LVWHQPLüWLU %|\OHFH ELODQoR XVXOQH J|UH GHIWHU
WXWPDNWD RODQ PNHOOHÁHULQ EX NkUODUGDQ LVWLIDGH
VXUHWL\OH HOGHQ o×NDUG×NODU× LNWLVDGL N×\PHWOHUL
\HQLOHPH LPNkQODU× DUW×U×OPDNWDG×Uµ Do×NODPDV×QD
\HUYHULOPLüWLU
%X LWLEDUOD VHUEHVW PHVOHN HUEDSODU×Q×Q
YH LüOHWPH KHVDE× HVDV×QD J|UH GHIWHU WXWDQ
PNHOOHÁHULQ \HQLOHPH IRQX X\JXODPDV×QGDQ
\DUDUODQPDV×PPNQEXOXQPDPDNWDG×U
%LOJLHGLQLOPHVLQLULFDHGHULP
%Xg]HOJHVD\×O×9HUJL8VXO.DQXQXQXQPDGGHVLQH
GD\DQ×ODUDNYHULOPLüWLU
úQFHOHPH\DUJ×\DGDX]ODüPDGDROGXùXKDOGHEXNRQX\D
LOLüNLQRODUDN\DQO×üELOJLYHULOPLüLVHEX|]HOJHJHoHUVL]GLU
7DOHELQL] ]HULQH WD\LQ HGLOPLü RODQ EX |]HOJH\H X\JXQ
LüOHP \DSPDQ×] KkOLQGH EX ÀLOOHULQL] GROD\×V×\OD YHUJL WDUK HGLOPHVL
LFDSHGHUVHWDUDI×Q×]DYHUJLFH]DV×NHVLOPH\HFHNYHWDUKHGLOHQYHUJL
LoLQJHFLNPHIDL]LKHVDSODQPD\DFDNW×U
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°zhd[aOWh]éAWhWhbWhé¯
»Örnek
Yargı Kararları«
7&'$1,û7$<hoQF'DLUH
(VDV1R.DUDU1R
g]HWL'DYDF×Q×Q\XUWG×ü×QGDPXNLPÀUPDODUGDQ´0DQDJHPHQW)HHµ´0DQXIDFWXULQJ'HVLJQµYH´7HNQLN'HVWHNµ
DG×DOW×QGDDOG×ù×KL]PHWOHUNDUü×O×ù×QGD\DS×ODQ|GHPHOHUYH|GHPHOHUV×UDV×QGDRUWD\Do×NDQNXUIDUNODU×QGDQWHYNLIDW
\DS×OPDG×ù×QGDQEDKLVOHVDO×QDQNXUXPVWRSDMYHUJLVLQLQKL]PHWLQ´NQRZKRZµKL]PHWLROPDG×ù×JHUHNoHVL\OHNDOG×U×OPDV×Q×Q
KXNXNDX\JXQROGXùXKDNN×QGD
T.C. '$1,û7$<<HGLQFL'DLUH
(VDV1R.DUDU1R
g]HWL 0WHVHOVLO VRUXPOXODUGDQ ELUL DG×QD HN WDKDNNXN \DS×ODUDN WHEOLù HGLOPHVL GXUXPXQGD GLùHU PWHVHOVLO
VRUXPOXDG×QDHNWDKDNNXN\DS×ODUDNWHEOLùHGLOPHVL\HULQHLONWDKDNNXNXQVRQXFXQXQEHNOHQLOPHVLYHNHVLQOHüPHVLQGHQ
VRQUDGLùHUVRUXPOXODUDG×QDVD\×O×.DQXQKNPOHULX\DU×QFDLüOHPWHVLVHGLOPHVLJHUHNWLùLKDNN×QGD
T.&'$1,û7$<'RNX]XQFX'DLUH
(VDV1R.DUDU1R
g]HWL g]HO WNHWLP YHUJLVL LQGLULOPLü \DN×W WDOHS IRUPX YH WDDKKWQDPHVL EDüO×NO× NDù×G×Q EHOOL ELU WDDKKW
LoHUPHGLùLQGHQ'DPJD9HUJLVL.DQXQX·QXQ0DGGHVLNDSVDP×QDJLUPHGLùLYH'DPJD9HUJLVLQHWDELWXWXODPD\DFDù×
KDNN×QGD
T.C'$1,û7$<'RNX]XQFX'DLUH
(VDV1R.DUDU1R
g]HWL WDULKLQGH \UUOùH JLUHQ VD\×O× .XUXPODU 9HUJLVL .DQXQ·XQ PDGGHVLQH HNOHQHQ I×NUDV×Q×Q\×O×QGDJHUoHNOHüHQROD\DX\JXODQDPD\DFDù×KDNN×QGD
7&'$1,û7$<'|UGQF'DLUH
(VDV1R.DUDU1R
g]HWL úQüDDW YH WDDKKW LüOHULQGH VHNW|UH LOLüNLQ NDUO×O×N RUDQ× HVDV DO×QDUDN PDWUDK KHVDSODQG×ù×QGD XODü×ODQ
WXWDU×QLüOHWPHQLQYHUJL\HWDELND]DQF×Q×\DQV×WW×ù×LüLQ\DS×OPDV×V×UDV×QGD\NOHQLOHQJLGHUOHULQWDPDP×Q×QEXüHNLOGH
GLNNDWHDO×QG×ù×Q×QNDEXOJHUHNWLùLKDNN×QGD
T.C.'$1,û7$<<HGLQFL'DLUH
(VDV1R.DUDU1R
g]HWLúOJLOLOHUHWHEOLùHGLOHQLüOHPOHUGHLüOHPHNRQXDODFDù×QVD\×O×*PUN.DQXQX·QXQ·QFLPDGGHVLQGH
|QJ|UOHQLGDULLWLUD]SURVHGUQHWDELROPDPDV×QDNDUü×QDQ×ODQ\ROWDPDPODQDUDNGDYDDo×ODFDù×Q×QEHOLUWLOGLùLEDüND
ELULIDGH\OHLOJLOLOHUH\DQO×üELOJLYHULOHUHNRQODU×Q\|QOHQGLULOGLùLKDOOHUGHV|]HGLOHQLGDULXVXOL]OHQHUHNGDYDDo×OPDV×QGD
<DUJ×ODPD+XNXNXNXUDOODU×QDD\N×U×O×NEXOXQPDG×ù×KDNN×QGD7HP\L]úVWHPLQGH%XOXQDQ7DUDÁDU*PUNYH7LFDUHW
%DNDQO×ù×DG×QD*D]LDQWHS*PUN0GUOù«6HQWHWLNdXYDO6DQD\LYH7LFDUHW$QRQLPûLUNHWL2UJDQL]H6DQD\L
%|OJHVL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
65
T.C.
'$1,û7$<
hoQF'DLUH
(VDV1R
.DUDU1R
$QDKWDU .HOLPHOHU .QRZKRZ .XU )DUN×
*HOLU.XUXP6WRSDM9HUJLVL
g]HWL'DYDF×Q×Q\XUWG×ü×QGDPXNLPÀUPDODUGDQ
´0DQDJHPHQW)HHµ´0DQXIDFWXULQJ'HVLJQµYH´7HNQLN
'HVWHNµ DG× DOW×QGD DOG×ù× KL]PHWOHU NDUü×O×ù×QGD
\DS×ODQ|GHPHOHUYH|GHPHOHUV×UDV×QGDRUWD\Do×NDQ
NXU IDUNODU×QGDQ WHYNLIDW \DS×OPDG×ù×QGDQ EDKLVOH
VDO×QDQ NXUXP VWRSDM YHUJLVLQLQ KL]PHWLQ ´NQRZ
KRZµ KL]PHWL ROPDG×ù× JHUHNoHVL\OHNDOG×U×OPDV×Q×Q
KXNXNDX\JXQROGXùXKDNN×QGD
7HP\L](GHQ%XUVD9HUJL'DLUHVL%DüNDQO×ù×
.DUü×7DUDI«««««««««ûLUNHWL
9HNLOL$Y«
úVWHPLQg]HWL'DYDF×Q×Q\XUWG×ü×QGDPXNLP
ÀUPDODUGDQµ0DQDJHPHQW )HHµ ´0DQXIDFWXULQJ
'HVLJQµ YH ´7HNQLN 'HVWHNµ DG× DOW×QGD DOG×ù×
KL]PHWOHUNDUü×O×ù×QGD\DS×ODQ|GHPHOHUYH|GHPHOHU
V×UDV×QGDRUWD\Do×NDQNXUIDUNODU×]HULQGHQWHYNLIDW
\DS×OPDG×ù×QGDQ EDKLVOH 0DUW G|QHPL LoLQ
DG×QD LNPDOHQ VDO×QDQ NXUXP VWRSDM YHUJLVL YH
WHNHUUU KNPOHUL X\JXODQPDN VXUHWL\OH DUWW×U×ODUDN
NHVLOHQ YHUJL ]L\D× FH]DV×QD NDUü× GDYD Do×OP×üW×U
%XUVD 9HUJL 0DKNHPHVL JQ YH
( . VD\×O× NDUDU×\OD oHOLN
EDN×U YH DOPLQ\XPGDQ \DS×OP×ü \DO×WNDQ HOHNWURQLN
YH HOHNWULN WHOOHUL LOH NDEORODU×Q LPDODW× IDDOL\HWLQGH
EXOXQDQ GDYDF× üLUNHWLQ GHIWHU YH EHOJHOHULQLQ
LQFHOHPHVLVRQXFXG]HQOHQHQLQFHOHPHUDSRUXQGD
GDYDF×üLUNHWWDUDI×QGDQ\XUWG×ü×QGDPXNLPÀUPDODUD
´0DQDJHPHQW )HHµ ´0DQXIDFWXULQJ 'HVLJQµ YH
´7HNQLN 'HVWHNµ KL]PHWOHUL DGODU× DOW×QGD \DSP×ü
ROGXùX NQRZKRZ QLWHOLùLQGHNL |GHPHOHULQ GDU
PNHOOHI NXUXP WDUDI×QGDQ \XUW G×ü×QGD HOGH HGLOPLü
JD\ULPHQNXO VHUPD\H LUDG× ROGXùX YH 7UNL\H
&XPKXUL\HWL LOH $OPDQ\D )UDQVD úQJLOWHUH úWDO\D
/LWYDQ\D 3RUWHNL] YH -DSRQ\D DUDV×QGD LP]DODQP×ü
RODQDQODüPDODUX\DU×QFDV|]NRQXVXONHOHULQPXNLPL
ELU GDU PNHOOHÀQ 7UNL\H·GH HOGH HWWLùL JD\UL PDGGL
KDN EHGHOOHUL ]HULQGHQ DO×QDELOHFHN YHUJL WXWDU×Q×Q
JD\ULPDGGLKDNEHGHOLQLQJD\ULVDÀWXWDU×Q×Q·XQX
66
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
DüDPD\DFDù×EHOLUWLOGLùLQGHQGDYDF×üLUNHWWDUDI×QGDQ
V|] NRQXVX |GHPHOHU NDUü×O×ù×QGD VDW×Q DOG×ù×
KL]PHWOHULQJD\ULPDGGLKDNQLWHOLùLQGHROGXùXNDEXO
HGLOHUHN \DS×ODQ QHW |GHPHOHU EUWH LEODù HGLOGLNWHQ
VRQUD WHVSLW HGLOHQ NXUXPODU YHUJLVL WHYNLIDW PDWUDK
IDUN× ]HULQGHQ GDYD NRQXVX WDUKL\DW×Q \DS×OG×ù×Q×Q
DQODü×OG×ù× GDYDF× üLUNHWLQ \XUW G×ü×QGDNL PXNLP
ÀUPDODUGDQ DOP×ü ROGXùX KL]PHWOHULQ NDUü×O×ù× RODUDN
|GHPLüROGXùXEHGHOOHULQELUHUJD\ULPDGGLKDNEHGHOL
ROXS ROPDG×ù×Q×Q RUWD\D NRQXOPDV× JHUHNWLùL EXQXQ
EHOLUOHQPHVLQLQ LVH DO×QDQ KL]PHWOHULQ QLWHOLùLQLQ YH
EX KL]PHWOHULQ ´NQRZKRZµ KL]PHWL ROXS ROPDG×ù×Q×Q
GHùHUOHQGLULOPHVLQL
JHUHNWLUGLùL
´NQRZKRZµ
KL]PHWOHULQLQKDQJLKL]PHWOHULNDSVDG×ù×QDLOLüNLQJHQHO
NDEXOJ|UPüELUX\JXODPDQ×QROPDG×ù×V|]NRQXVX
KL]PHWOHULQ LoHULNOHUL LQFHOHQGLùLQGH ´0DQDJHPHQW
)HHµ DQD PHUNH] WDUDI×QGDQ JHUoHNOHüWLULOHQ
PüWHUL ELOJLOHULQLQ HGLQLOPHVL DODFDN G|QHPOHULQH
LOLüNLQ PXWDEDNDW XOXVODUDUDV× LPDODWKDQHOHULQ
RUJDQL]DV\RQX EWoH KD]×UO×ù× YHUL LüOHPHELOLüLP
WHNQRORMLVL NDOLWH \|QHWLPL LQVDQ ND\QDNODU× ÀQDQV
YH NRQWURO UHWLP SODQODPD YH NRQWURO KL]PHWOHULQLQ
«·\H DQODüPD oHUoHYHVLQGH VDW×ü SD]DUODPD
PüWHULOHU LOH WHPDV×Q NXUXOPDV× JLEL KL]PHWOHULQ
VXQXOPDV×Q×Q NDUü×O×ù×Q× ROXüWXUGXùX V|] NRQXVX
KL]PHWOHULQWHNQLNYHVDW×üYHULPOLùLQLQDUWW×U×OPDV×YH
PDOL\HWOHULQ D]DOW×OPDV× Do×V×QGDQ ÀUPDQ×Q LüOHYLQLQ
L\LOHüWLULOPHVLQLQ KHGHÁHQGLùL ÀUPDQ×Q GDKLOL RODUDN
EX DODQODUD LOLüNLQ NHQGL E|OPQ NXUPDN \HULQH
\XUW G×ü×QGDQ VDùODQDQ KL]PHWOHUL NXOODQPDV×Q×Q
HNRQRPLNYHLüOHYVHODo×GDQNDUO×ROGXùXEXVD\HGH
|OoHN HNRQRPLVLQGHQ \DUDUODQ×OG×ù× YH PDOL\HWOHULQ
GüUOGùDO×QDQWPKL]PHWOHU«üLUNHWLQLQNHQGL
ELOJLELULNLPL\HWHQHNYHWHFUEHOHULQLNXOODQDQNLüLOHU
LOH VDùODQG×ù× ´0DQXIDFWXULQJ 'HVLJQµ EDKVHGLOHQ
KL]PHWGDKLOLQGHUHWLPVUHFLQHEDüODQ×OPDGDQ|QFH
\DS×OPDV× JHUHNHQ ED]× JYHQOLN WHVWOHUL LOH UHWLP
VUHFLQGHNXOODQ×ODQED]×WHNQLNoL]LPOHUWHPLQHGLOGLùL
KL]PHWLQ ELU DQODüPD\D EDùO× ROPDNV×]×Q LVWHùH
EDùO× RODUDN DO×QG×ù× EX NRQXGD GHVWHN DO×QPDV×Q×Q
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°zhd[aOWh]éAWhWhbWhé¯
VHEHELQLQ « üLUNHWLQLQ WHNQLN oL]LP NRQXVXQGD
GHQH\LPOLYHELOJLELULNLPLQHVDKLSX]PDQODUDVDKLS
ROPDV× YH |OoHN HNRQRPLVLQGHQ ID\GDODQPDN
ROGXùX JYHQOLN WHVWOHULQLQ UHWLOHFHN RODQ NDEOR
WDN×PODU×Q×Q V×FDùD VRùXùD GD\DQ×NO×O×ù× JLEL ED]×
|]HOOLNOHULQLQ WHVW HGLOPHVL LOH DODNDO× EXOXQGXùX
UHWLPH EDüODQ×OPDGDQ |QFHNL VUHoWH « ÀUPDV×
WDUDI×QGDQ WDPDPODQG×ù× YH UHWLP \DSDELOPHN LoLQ
WHNQLN oL]LPOHULQ J|QGHULOGLùL V|] NRQXVX WHNQLN
oL]LPOHUKHUQHNDGDU\D]×O×ELUDQODüPDEXOXQPDVDGD
WLFDULV×UQLWHOLùLQGHNDEXOHGLOGLùLQGHQWDUDÁDUFDJL]OL
WXWXOGXùXKHUKDQJLELUoQFNLüL\HLIüDHGLOPHGLùL
UHWLOHFHNUQHLOLüNLQPüWHULoL]LPOHULQLWHNQLNoL]LPH
G|QüWUPHN LoLQ DG× JHoHQ ÀUPD\D J|QGHULOGLùL
DQ×ODQ üLUNHWLQ PüWHULOHUFH ROXüWXUXODQ oL]LPOHUL
WHNQLN oL]LPH G|QüWUPH NRQXVXQGD PKHQGLVOLN
KL]PHWL VXQGXùX WHNQLN oL]LPH G|QüWUPH
DüDPDV×QGD KHUKDQJL ELU GHùLüLNOLN \DS×OPDG×ù×
\HQLELUoL]LP\DGDGHùLüLNOLùLQ\DS×OPDG×ù×PüWHUL
oL]LPOHULQLQ üLUNHWLQ UHWLP VLVWHPOHUL LoHULVLQGH
NXOODQ×ODELOHFHN IRUPDWD G|QüWUOGù WHNQLN
oL]LPH G|QüWUOUNHQ UQQ WDVDU×P×QGD
|]HOOLNOHULQGHKLoELUGHùLüLNOLùLQ\DS×OPDG×ù×´7HNQLN
'HVWHNµ \×OODUG×U VUH JHOHQ WHNQLN GHQH\LP YH
WHFUEH VRQXFX HULüWLùL ELOJL\L NXOODQDUDN PüWHUL
oL]LPOHULQLUHWLPLQ\DS×ODFDù×WHNQLNoL]LPOHUKDOLQH
JHWLULSV|]NRQXVXoL]LPOHULGDYDF×üLUNHWHDNWDUG×ù×
KL]PHWLQELUDQODüPD\DEDùO×ROPDG×ù×WDOHSJHUHùL
YHLKWL\DoGX\XOGXùXQGDDO×QG×ù×KHUQHNDGDU\D]×O×
ELUDQODüPDEXOXQPDVDGDWDUDÁDUFDJL]OLWXWXOGXùX
KHUKDQJLELUoQFNLüL\HLIüDHGLOPHGLùLoQNV|]
NRQXVX WHNQLN oL]LPOHULQ WLFDUL V×U QLWHOLùLQGH NDEXO
HGLOGLùLKL]PHWLQDO×QG×ù×üLUNHWLQRWRPRWLYUQOHULQLQ
WHNQLN oL]LPOHUL NRQXVXQGD PKHQGLVOLN YH WHNQLN
GHQH\LPOL PKHQGLVOHU LVWLKGDP HWWLùL DQ×ODQ
üLUNHWLQ PüWHULOHUFH ROXüWXUXODQ oL]LPOHUL WHNQLN
oL]LPHG|QüWUPHNRQXVXQGDPKHQGLVOLNKL]PHWL
VXQGXùX WHNQLN oL]LPH G|QüWUPH DüDPDV×QGD
PüWHUL oL]LPOHUL ]HULQGH KHUKDQJL ELU GHùLüLNOLN
\DS×OPDG×ù× PüWHUL oL]LPOHULQLQ « VLVWHPOHUL
LoHULVLQGH NXOODQ×ODELOHFHN IRUPDWD G|QüWUOGù
WHNQLN oL]LPH G|QüWUOUNHQ UQQ WDVDU×P×QD
|]HOOLNOHULQH LOLüNLQ KLoELU GHùLüLNOLN \DS×OPDG×ù× «
üLUNHWLQGHQ DO×QDQ EX KL]PHWLQ GDKD VRQUD üLUNHW
EQ\HVLQGHLVWLKGDPHGLOHQSHUVRQHOPKHQGLVOHU
WDUDI×QGDQ
\HULQH
JHWLULOPH\H
EDüODQ×OG×ù×
DQODü×OP×ü ROXS \XNDU×GD EHOLUWLOHQ KXVXVODU LOH V|]
NRQXVX KL]PHWOHULQ ´NQRZKRZµ KL]PHWL RODUDN
GHùHUOHQGLULOPHVLQLQ PPNQ ROPDG×ù× VRQXFXQD
YDU×OG×ù×QGDQ DNVL GüQFH\OH PNHOOHI NXUXPXQ
\XUW G×ü×QGD PXNLP ÀUPDODUGDQ DOP×ü ROGXùX V|]
NRQXVX KL]PHWOHU NDUü×O×ù× \DSP×ü ROGXùX |GHPHOHU
NQRZKRZ|GHPHOHULNDEXOHGLOHUHN\DS×ODQWDUKL\DWWD
KXNXND X\DUO×N EXOXQPDG×ù×KL]PHWL YHUHQ ONHGHNL
ÀUPD Do×V×QGDQ 7UNL\H·GH ROXüDQ NXU IDUN× JHOLU
RODUDNGHùHUOHQGLULOHPH\HFHùLJLELYHUJLNDQXQODU×QGD
\HU DOPD\DQ ROD\ \D GD GXUXPODUGDQ GROD\× YHUJL
DO×QPDV×PPNQEXOXQPDG×ù×QGDQDO×QDQKL]PHWOHU
NDUü×O×ù×QGD \DS×ODQ |GHPHOHU V×UDV×QGD RUWD\D
o×NDQ NXU IDUNODU×QD LOLüNLQ RODUDN \DS×ODQ WDUKL\DWWD
GDKXNXNDX\DUO×NEXOXQPDG×ù×JHUHNoHVL\OHWDUKL\DW
NDOG×U×OP×üW×U 'DYDO× LGDUH WDUDI×QGDQ \XUW G×ü×QGD
PXNLP ÀUPDODUGDQ ´0DQDJHPHQW )HHµ ´7HNQLN
'HVWHNµYH´0DQXIDFWXULQJ'HVLJQµDG×DOW×QGDDOP×ü
ROGXùXKL]PHWOHULQNQRZKRZQLWHOLùLQGHROGXùXNQRZ
KRZ·XQ UHNDEHW DYDQWDM× VDùODPD Do×V×QGDQ |]HOOLN
WDü×\DQYHDQFDNV|]\D]×YEDUDoODU×QNXOODQ×P×LOH
ELUEDüNDV×QDGHYUHGLOHELOHQELOJLYHWHFUEHOHULLIDGH
HWWLùL LüOHWPHOHULQ IDDOL\HWOHULQGH NXOODQ×ODQ WHNQLN
WLFDULLGDULPDOLYH\DEDüNDELUDODQDDLWEHOOLELUELULNLP
YH WHFUEH VRQXFX RUWD\D o×NDQ ELOJL ROGXùXQGDQ
EX NDSVDPGD \DS×ODQ |GHPHOHUGHQ YH |GHPHOHU
V×UDV×QGDRUWD\Do×NDQNXUIDUNODU×]HULQGHQWHYNLIDW
\DS×OPDV× JHUHNWLùL LOHUL VUOHUHN NDUDU×Q ER]XOPDV×
LVWHQPLüWLU
6DYXQPDQ×Q g]HWL 7HP\L] LVWHPLQLQ UHGGL
JHUHNWLùLVDYXQXOPXüWXU
7HWNLN+DNLPLúVD$\GHPLU
'üQFHVL7HP\L]GLOHNoHVLQGHLOHULVUOHQ
LGGLDODU YHUJL PDKNHPHVL NDUDU×Q×Q ER]XOPDV×Q×
VDùOD\DFDN GXUXPGD EXOXQPDG×ù×QGDQ WHP\L]
LVWHPLQLQUHGGLJHUHNWLùLGüQOPüWU
7h5.0ú//(7ú$',1$
+NPYHUHQ'DQ×üWD\hoQF'DLUHVLQFHLüLQ
JHUHùLJ|UüOSGüQOG
'D\DQG×ù× KXNXNL YH NDQXQL QHGHQOHUOH
JHUHNoHVL \XNDU×GD Do×NODQDQ 9HUJL 0DKNHPHVL
NDUDU× D\Q× JHUHNoH YH QHGHQOHUOH 'DLUHPL]FH GH
X\JXQJ|UOPüROXSWHP\L]LVWHPLQHLOLüNLQGLOHNoHGH
LOHULVUOHQLGGLDODUV|]JHoHQNDUDU×QER]XOPDV×Q×
VDùOD\DFDN GXUXPGD EXOXQPDG×ù×QGDQ WHP\L]
LVWHPLQLQUHGGLQHYHNDUDU×QRQDQPDV×QD
JQQGHR\ELUOLùL\OHNDUDUYHULOGL
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
67
T.C.
'$1,û7$<
<HGLQFL'DLUH
(VDV1R
.DUDU1R
$QDKWDU .HOLPHOHU .DWPD 'HùHU 9HUJLVL
0WHVHOVLO 6RUXPOXOXN (N 7DKDNNXN úGDUL úüOHPLQ
úFUDLOLùL
g]HWL 0WHVHOVLO VRUXPOXODUGDQ ELUL DG×QD
HN WDKDNNXN \DS×ODUDN WHEOLù HGLOPHVL GXUXPXQGD
GLùHU PWHVHOVLO VRUXPOX DG×QD HN WDKDNNXN
\DS×ODUDN WHEOLù HGLOPHVL \HULQH LON WDKDNNXNXQ
VRQXFXQXQ EHNOHQLOPHVL YH NHVLQOHüPHVLQGHQ
VRQUD GLùHU VRUXPOXODU DG×QD VD\×O× .DQXQ
KNPOHUL X\DU×QFD LüOHP WHVLV HGLOPHVL JHUHNWLùL
KDNN×QGD
7HP\L] úVWHPLQGH %XOXQDQ *PUN YH
7LFDUHW%DNDQO×ù×DG×QD$GDQD*PUN0GUOù
.DUü×7DUDI«
úVWHPLQ g]HWL « úWKDODW úKUDFDW úQüDDW
7DDKKW7LFDUHW/LPLWHG
ûLUNHWL DG×QD WHVFLOOL JQ YH
VD\×O× VHUEHVW GRODü×PD JLULü EH\DQQDPHVL
PXKWHYL\DW× Hü\DQ×Q N×\PHWLQLQ QRNVDQ EH\DQ
HGLOGLùLQGHQ EDKLVOH EH\DQQDPHGH LP]DV× RODQ
JPUN PüDYLUOLùL üLUNHWLQLQ RUWDù× GDYDF× DG×QD
\DS×ODQ NDWPD GHùHU YHUJLVL HN WDKDNNXNXQD YDNL
LWLUD]×Q UHGGLQH GDLU LüOHPL VD\×O× *PUN
.DQXQX·QXQ ·XQFX PDGGHVLQLQ ·QFL I×NUDV×Q×
Do×NOD\DUDN ROD\GD LWKDO HGLOHQ Hü\D\D LOLüNLQ
ROGXùX EHOLUWLOHQ SDUD WUDQVIHUOHULQLQ GDYDF×
WDUDI×QGDQ \DS×OG×ù× YH\D LüWLUDN HGLOGLùL YH\D
GDYDF×Q×Q EX GXUXPXQ YDUO×ù×Q× ELOGLùL \D GD
ELOPHVL JHUHNWLùL KXVXVXQGD KHUKDQJL ELU VRPXW
WHVSLWWH EXOXQXOPDNV×]×Q \DS×ODQ HN WDKDNNXNWD
KXNXNL LVDEHW J|UOPHGLùL JHUHNoHVL\OH LSWDO HGHQ
$GDQD úNLQFL 9HUJL 0DKNHPHVLQLQ JQ
YH ( . VD\×O× NDUDU×Q×Q
YHUJL ND\E×QD \RO DoDQ GXUXPX ELOPHVL JHUHNHQ
GDYDF× DG×QD \DS×ODQ HN WDKDNNXNWD KXNXND
D\N×U×O×N EXOXQPDG×ù× LOHUL VUOHUHN ER]XOPDV×
LVWHQLOPHNWHGLU
6DYXQPDQ×Q g]HWL úVWHPLQ UHGGL JHUHNWLùL
68
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
VDYXQXOPXüWXU
7HWNLN +DNLPL $ELGLQ úOGHü·LQ 'üQFHVL 7HP\L] GLOHNoHVLQGH LOHUL VUOHQ LGGLDODU VD\×O×.DQXQXQ·XQFXPDGGHVLQLQ·LQFLI×NUDV×QGD
VD\×ODQ ER]PD QHGHQOHULQH X\PDG×ù×QGDQ WHP\L]
LVWHPL UHGGHGLOHUHN NDUDU×Q RQDQPDV× JHUHNWLùL
GüQOPHNWHGLU
7h5.0ú//(7ú$',1$
+NP YHUHQ 'DQ×üWD\ <HGLQFL 'DLUHVLQFH
LüLQJHUHùLJ|UüOG
'RV\DQ×QLQFHOHQPHVLQGHQ«úWKDODWúKUDFDW
úQüDDW7DDKKW7LFDUHW/LPLWHGûLUNHWLDG×QDWHVFLOOL
VHUEHVW GRODü×PD JLULü EH\DQQDPHVL PXKWHYL\DW×
Hü\DQ×Q N×\PHWLQLQ QRNVDQ EH\DQ HGLOGLùLQGHQ
EDKLVOHDG×JHoHQÀUPDDG×QDHNRODUDNWDKDNNXN
HWWLULOHQ NDWPD GHùHU YHUJLVLQH YDNL LWLUD]×Q
VUH Dü×P× QHGHQL\OH UHGGLQH GDLU LüOHPLQ LSWDOL
LVWHPL\OH Do×ODQ GDYD GHUGHVW LNHQ D\Q× QHGHQOH
EH\DQQDPHGH LP]DV× RODQ JPUN PüDYLUOLùL
üLUNHWLQLQ RUWDù× RODQ GDYDF× DG×QD \DS×ODQ NDWPD
GHùHU YHUJLVL HN WDKDNNXNXQD YDNL LWLUD]×Q UHGGLQH
GDLULüOHPLQ0DKNHPHFHLVWHPLQ|]HWLE|OPQGH
\D]×O×JHUHNoHLOHLSWDOHGLOGLùLDQODü×OP×üW×U
VD\×O× *PUN .DQXQX·QXQ ·LQFL
PDGGHVLQLQ ·QF I×NUDV×Q×Q ROD\ WDULKLQGH
\UUONWH RODQ üHNOLQGH LWKDODWWD JPUN
\NPOOùQGH\NPOQQEH\DQVDKLELROGXùX
GROD\O× WHPVLO GXUXPXQGD KHVDE×QD JPUN
EH\DQ×QGD EXOXQXODQ NLüLQLQ GH \NPO ROGXùX
·QFL PDGGHVLQGH D\Q× JPUN YHUJLOHULQLQ
|GHQPHVLQGHQ ELUGHQ oRN \NPOQQ VRUXPOX
ROGXùX KDOOHUGH EXQODU×Q V|] NRQXVX YHUJLOHULQ
|GHQPHVLQGHQ PüWHUHNHQ YH PWHVHOVLOHQ
VRUXPOX ROGXNODU× ·XQFX PDGGHVLQLQ ·QFL
I×NUDV×Q×QROD\WDULKLQGH\UUONWHRODQüHNOLQGHLVH
JPUNPüDYLUOLùLQLQELUW]HONLüLOLNROXüWXUXODUDN
\UWOPHVL KDOLQGH W]HO NLüLOLN RUWDNODU×Q×Q
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°zhd[aOWh]éAWhWhbWhé¯
JPUN PüDYLUL ROPDV×Q×Q ]RUXQOX ROGXùX EX
GXUXPGD JPUN EH\DQQDPHVL YH\D EH\DQQDPH
NDEXOHGLOHQGLùHUEHOJHOHU]HULQHLP]DV×Q×DWP×ü
RODQODU×Q YHUJL ND\E×QD QHGHQ RODQ GXUXPX ELOGLùL
YH\D ELOPHVL JHUHNWLùL KDOOHUGH EXQODU×Q *PUN
úGDUHVLQH NDUü× EDùO× EXOXQGXNODU× W]HO NLüLOLNOH
ELUOLNWH PWHVHOVLOHQ VRUXPOX RODFDù× EX KDOOHUGH
LOJLOL JPUN PüDYLULQLQ NLüLVHO FH]DL VRUXPOXOXùX
VDNO× NDOPDN ND\G×\OD JPUN LGDUHVLQFH DO×QDQ
YHUJLOHU YH SDUD FH]DODU×QGDQ LüOHPL \DSDQ NLüL LOH
ELUOLNWHüLUNHWLQGHVRUXPOXWXWXODFDù×KNPOHUL\HU
DOP×üW×U
gWH \DQGDQ PWHVHOVLO ERUo ROD\ WDULKLQGH
\UUONWH RODQ VD\×O× %RUoODU .DQXQX·QXQ
·LQFL PDGGHVLQGH DODFDNO×\D NDUü× KHU ELUL
ERUFXQ WDPDP×QGDQ VRUXPOX ROPD\× NDEXO HGHQ
YH\D NDQXQXQ Do×NoD EX üHNLOGH VRUXPOX N×OG×ù×
ERUoOXODU DUDV×QGD PHYFXW RODQ ERUo RODUDN
WDQ×PODQP×üDQ×ODQ.DQXQ·XQ·QFLPDGGHVLQGH
GHDODFDNO×Q×QELUGHQID]ODERUoOXQXQKHUELULQGHQ
ERUFXQLIDV×Q×LVWH\HELOHFHùLYHERUFXQWDPDP×LID
HGLOLQFH\H NDGDU EWQ ERUoOXODU×Q PHVXOL\HWLQLQ
GHYDPHGHFHùLEHOLUWLOPLüWLU
%X KNPOHU NDUü×V×QGD DODFDNO×Q×Q
ERUoOXODUGDQ KHU ELULQH DODFDù×Q EXOXQGXùX KHU
DüDPDGD R DüDPD\D LOLüNLQ \DVDO G]HQOHPHQLQ
JHUHNWLUGLùLXVXOOHUHJ|UHEDüYXUXGDEXOXQDELOPHVL
PüWHUHN YH PWHVHOVLO ERUo LOLüNLVLQLQ \DVDO
WDQ×P×Q×QVRQXFXLVHGHELUGHQID]ODERUoOXQXQKHU
ELULQGHQERUFXQLIDV×Q×LVWHPHLPNDQ×QDVDKLSRODQ
DODFDNO×Q×Q EWQ ERUoOXODU \HULQH ERUoOXODUGDQ
VDGHFHELULDG×QDHNWDKDNNXN\DSDUDNWHEOLùHWPHVL
GXUXPXQGDVRQUDGDQGLùHUERUoOXODUDG×QDGDHN
WDKDNNXN \DSPDN \HULQH \DS×ODQ LON WDKDNNXNXQ
VRQXFXQX EHNOHPHVL YH EX WDKDNNXNXQ VRQXFXQD
J|UH GLùHU ERUoOXODU DG×QD LüOHP WHVLV HWPHVL
JHUHNPHNWHGLU
2OD\GD|QFHOLNOHLWKDODWo×DG×QDHNWDKDNNXN
\DS×ODUDN WHEOLù HGLOPLü ROGXùXQGDQ EXQXQ
VRQXFX EHNOHQLOHUHN DODFDù×Q NHVLQOHüPHVLQGHQ
VRQUD PWHVHOVLOHQ VRUXPOX RODQ GDYDF× DG×QD
VD\×O× .DQXQ KNPOHUL X\DU×QFD LüOHP WHVLV
HGLOPHVL JHUHNLUNHQ EX \DS×OPDNV×]×Q GDYDF×
DG×QD GD HN WDKDNNXN \DS×OPDV× KXNXND X\JXQ
EXOXQPDG×ù×QGDQ GDYD NRQXVX LüOHPLQ LSWDOL
\ROXQGDNL PDKNHPH NDUDU×QGD VRQXFX LWLEDU×\OD
LVDEHWVL]OLNJ|UOPHPLüWLU
%X QHGHQOH WHP\L] LVWHPLQLQ UHGGLQH
JQQGHR\oRNOXùXLOHNDUDUYHULOGL
.$5û,2<
; 'RV\DQ×Q LQFHOHQPHVLQGHQ « úWKDODW
úKUDFDDW úQüDDW 7DDKKW 7LFDUHW /LPLWHG ûLUNHWL
DG×QD WHVFLOOL VHUEHVW GRODü×PD JLULü EH\DQQDPHVL
PXKWHYL\DW× Hü\DQ×Q N×\PHWLQLQ QRNVDQ EH\DQ
HGLOGLùLQGHQ EDKLVOH DG× JHoHQ ÀUPD DG×QD HN
RODUDNWDKDNNXNHWWLULOHQNDWPDGHùHUYHUJLVLQHYDNL
LWLUD]×Q VUH Dü×P× QHGHQL\OH UHGGLQH GDLU LüOHPLQ
LSWDOLLVWHPL\OHDo×ODQGDYDGHUGHVWLNHQD\Q×QHGHQOH
EH\DQQDPHGH LP]DV× RODQ JPUN PüDYLUOLùL
üLUNHWLQLQRUWDù×GDYDF×DG×QD\DS×ODQNDWPDGHùHU
YHUJLVL HN WDKDNNXNXQD YDNL LWLUD]×Q UHGGLQH GDLU
LüOHPLQ 0DKNHPHFH LVWHPLQ |]HWL E|OPQGH
\D]×O×JHUHNoHLOHLSWDOHGLOGLùLDQODü×OP×üW×U
úGDUL<DUJ×+XNXN'HYOHWLQGHKXNXNDEDùO×O×ù×
HVDV RODQ NDPX LGDUHVLQLQ H\OHP YH LüOHPOHULQLQ
KXNXND X\JXQOXùXQXQ EDù×PV×] \DUJ× \HUOHULQFH
\DUJ×ODPD \|QWHPOHUL NXOODQ×ODUDN GHQHWOHQPHVLQLQ
VDùODQPDV×LoLQYDURODQ\DUJ×G]HQLGLU%X\]GHQ
LGDUL\DUJ×GHQHWLPLQLQLüOH\HELOPHVLLGDUHQLQ.DPX
+XNXNX DODQ×QGD IDDOL\HWWH EXOXQPDV×QD LGDUL
QLWHOLNWH H\OHP YH\D LüOHP \DSPDV×QD EDùO×G×U
%|\OH ELU IDDOL\HW ROPDGDQ V|] NRQXVX GHQHWLPLQ
LüOHWLOPHVL RODQDNO× GHùLOGLU %X EDùODPGD NLüLOHULQ
KXNXN DOHPLQGH KHUKDQJL ELU HWNL GRùXUPD\DQ
EHOLUOL ELU KXNXNL GXUXPX \D GD ROJX\X EHOLUWPHNOH
\HWLQHQ´LFUDLOLNµQLWHOLùLQGHQ\RNVXQLüOHPOHULQLGDUL
ELU GDYD\D NRQX HGLOPHVL PPNQ GHùLOGLU VD\×O× úGDUL <DUJ×ODPD 8VXO .DQXQX·QXQ ·QF
PDGGHVLQLQ ·QF I×NUDV×Q×Q ´Gµ EHQGLQGH \HU
DODQGDYDGLOHNoHOHULQLQRUWDGDLGDULGDYD\DNRQX
RODELOHFHNNHVLQYH\UWOPHVLJHUHNOLLüOHPLQROXS
ROPDG×ù×\|QQGHQLQFHOHQHFHùLQHD\Q×.DQXQ·XQ
·LQFLPDGGHVLQLQ·LQFLI×NUDV×Q×Q´EµEHQGLQGHGH
E|\OH ELU LüOHPLQ EXOXQPDPDV× KDOLQGH GDYDQ×Q
VRQUDNL \DUJ×ODPD LüOHPOHULQH JLULüLOPHNVL]LQ
UHGGHGLOHFHùLQHLOLüNLQNXUDOODUEXLONH\HGD\DO×G×U
VD\×O× *PUN .DQXQX·QXQ ·XQFX
PDGGHVLQLQ·QFLI×NUDV×Q×QROD\WDULKLQGH\UUONWH
RODQüHNOLQGHJPUNPüDYLUOLùLQLQELUW]HONLüLOLN
ROXüWXUXODUDN \UWOPHVL KDOLQGH W]HO NLüLOLN
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
69
RUWDNODU×Q×Q JPUN PüDYLUL ROPDV×Q×Q ]RUXQOX
ROGXùX EX GXUXPGD JPUN EH\DQQDPHVL YH\D
EH\DQQDPH NDEXO HGLOHQ GLùHU EHOJHOHU ]HULQH
LP]DV×Q×DWP×üRODQODU×QYHUJLND\E×QDQHGHQRODQ
GXUXPX ELOGLùL YH\D ELOPHVL JHUHNWLùL KDOOHUGH
EXQODU×Q*PUNúGDUHVLQHNDUü×EDùO×EXOXQGXNODU×
W]HONLüLOLNOHELUOLNWHPWHVHOVLOHQVRUXPOXRODFDù×
EX KDOOHUGH LOJLOL JPUN PüDYLULQLQ NLüLVHO
FH]DL VRUXPOXOXùX VDNO× NDOPDN ND\G×\OD JPUN
LGDUHVLQFH DO×QDQ YHUJLOHU YH SDUD FH]DODU×QGDQ
LüOHPL \DSDQ NLüL LOH ELUOLNWH üLUNHWLQ GH VRUXPOX
WXWXODFDù× KNPH EDùODQP×ü VD\×O× $PPH
$ODFDNODU×Q×Q 7DKVLO 8VXO +DNN×QGD .DQXQX·Q
·LQFL PDGGHVLQLQ ELULQFL I×NUDV×QGD LVH DPPH
DODFDù×Q× YDGHVLQGH |GHPH\HQOHUH \HGL JQ
LoLQGH ERUoODU×Q× |GHPHOHUL YH\D PDO ELOGLULPLQGH
EXOXQPDODU× O]XPXQXQ |GHPH HPUL LOH WHEOLù
ROXQDFDù×KNPDOW×QDDO×QP×üW×U
gWH \DQGDQ PWHVHOVLO ERUo ROD\ WDULKLQGH
\UUONWH EXOXQDQ VD\×O× %RUoODU .DQXQX·QXQ
·LQFL PDGGHVLQGH DODFDNO×\D NDUü× KHU ELUL
ERUFXQ WDPDP×QGDQ VRUXPOX ROPD\× NDEXO HGHQ
YH\D NDQXQXQ Do×NoD EX üHNLOGH VRUXPOX N×OG×ù×
ERUoOXODU DUDV×QGD PHYFXW RODQ ERUo RODUDN
WDQ×PODQP×üDQ×ODQ.DQXQ·XQ·QFLPDGGHVLQGH
GHDODFDNO×Q×QELUGHQID]ODERUoOXQXQKHUELULQGHQ
ERUFXQLIDV×Q×LVWH\HELOHFHùLYHERUFXQWDPDP×LID
HGLOLQFH\H NDGDU EWQ ERUoOXODU×Q PHVXOL\HWLQLQ
GHYDPHGHFHùLEHOLUWLOPLüWLU%XKNPOHUNDUü×V×QGD
DODFDNO×Q×Q ERUoOXODUGDQ KHU ELULQH DODFDù×Q
EXOXQGXùX KHU DüDPDGD R DüDPD\D LOLüNLQ \DVDO
G]HQOHPHQLQJHUHNWLUGLùLXVXOOHUHJ|UHEDüYXUXGD
EXOXQXODELOPHVL PüWHUHN YH PWHVHOVLO ERUo
LOLüNLVLQLQ \DVDO WDQ×P×Q×Q VRQXFX ROGXùXQGDQ EX
WUERUoLOLüNLVLQGHERUoOXODUGDQELULDG×QDWDKDNNXN
HWWLULOHUHNNHVLQOHüHQDODFDù×QGLùHUERUoOXGDQWDOHS
HGLOPHVL DüDPDV×QGD \HQLGHQ WDKDNNXN LüOHPLQLQ
\DS×OPDV×QDJHUHNEXOXQPDPDNWDDODFDù×Q
VD\×O× $PPH $ODFDNODU×Q×Q 7DKVLO 8VXO +DNN×QGD
.DQXQ KNPOHUL X\DU×QFD FHEUHQ WDKVLOL \ROXQGD
LüOHPWHVLVLLFDSHWPHNWHGLU
2OD\GD LWKDODWo× ÀUPD DG×QD HN RODUDN
WDKDNNXN HWWLULOHQ YHUJLOHUH YDNL LWLUD] VUH Dü×P×
QHGHQL\OH UHGGHGLOGLùLQGHQ NHVLQOHüHQ DODFDù×Q
PWHVHOVLOHQ VRUXPOX RODQ GDYDF×GDQ VD\×O×
70
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
.DQXQ KNPOHULQH J|UH ELU VRQUDNL DüDPD RODQ
|GHPHHPULLOHWDNLSYHWDKVLOHGLOPHVLJHUHNPHNWHGLU
'ROD\×V×\OD GDYDO× úGDUHFH |GHPH HPUL \HULQH
GDYD NRQXVX LüOHPLQ WHEOLùL EX KXNXNL GXUXPGD
GHùLüLNOLNROXüWXUDELOHFHNQLWHOLNWHROPDG×ù×QGDQEX
LüOHPLQLGDULGDYD\DNRQXHGLOPHVLPPNQGHùLOGLU
%X LWLEDUOD NHVLQ YH \UWOPHVL ]RUXQOX ROPD\DQ
LüOHPLQLSWDOLLVWHPL\OHDo×ODQGDYDQ×QUHGGHGLOPHVL
JHUHNLUNHQLüOHPLQLSWDOL\ROXQGDYHULOHQPDKNHPH
NDUDU×QGDLVDEHWJ|UOPHPLüWLU
%X QHGHQOH WHP\L] LVWHPLQLQ NDEXO LOH
PDKNHPH NDUDU×Q×Q ER]XOPDV× JHUHNWLùL R\X LOH
'DLUHPL]NDUDU×QDNDW×OP×\RUXP
.$5û,2<
;; 'D\DQG×ù× KXNXNL YH NDQXQL QHGHQOHUOH
JHUHNoHVL \XNDU×GD Do×NODQP×ü EXOXQDQ PDKNHPH
NDUDU× D\Q× JHUHNoH YH QHGHQOHUOH X\JXQ
J|UOPü ROXS WHP\L] GLOHNoHVLQGH LOHUL VUOHQ
LGGLDODU NDUDU×Q ER]XOPDV×Q× VDùOD\DFDN GXUXPGD
EXOXQPDG×ù×QGDQWHP\L]LVWHPLQLQUHGGLYHNDUDU×Q
RQDQPDV× JHUHNWLùL R\X LOH 'DLUHPL] NDUDU×QD
NDW×OP×\RUXP
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°zhd[aOWh]éAWhWhbWhé¯
T.C.
'$1,û7$<
'RNX]XQFX'DLUH
(VDV1R
.DUDU1R
$QDKWDU .HOLPHOHU 'DPJD 9HUJLVLQLQ
.DOG×U×OPDV×9HUJL\H7DEL.Dù×W<DN×W7DOHS)RUPX
YH7DDKKWQDPHVL%DüO×NO×.Dù×W
g]HWL g]HO WNHWLP YHUJLVL LQGLULOPLü \DN×W
WDOHS IRUPX YH WDDKKWQDPHVL EDüO×NO× NDù×G×Q
EHOOL ELU WDDKKW LoHUPHGLùLQGHQ 'DPJD 9HUJLVL
.DQXQX·QXQ 0DGGHVL NDSVDP×QD JLUPHGLùL YH
'DPJD9HUJLVLQHWDELWXWXODPD\DFDù×KDNN×QGD
7HP\L]úVWHPLQGH%XOXQDQ8ODüW×UPD9HUJL
'DLUHVL0GUOù
.DUü× 7DUDI « 'HQL]FLOLN 1DNOL\DW 7DDKKW
6DQYH7LF/WGûWL
úVWHPLQg]HWL'DYDF×DG×QDVHULQROXg]HO
7NHWLP9HUJLVL*HQHO7HEOLùLX\DU×QFDG]HQOHQHQ
´g]HO7NHWLP9HUJLVLúQGLULOPLü<DN×W7DOHS)RUPX
YH 7DDKKWQDPHVLµ EDüO×NO× NDù×WODU LoLQ 2FDNG|QHPLQHLOLüNLQRODUDNLKWLUD]LND\×WODYHULOHQ
GDPJDYHUJLVLEH\DQQDPHVLQHLVWLQDGHQWDKDNNXN
HWWLULOHQ GDPJD YHUJLVLQLQ NDOG×U×OPDV× LVWHPL\OH
Do×ODQ GDYD\× NDEXO HGHQ úVWDQEXO 9HUJL
0DKNHPHVL·QLQ WDULK YH (
.VD\×O×NDUDU×Q×QGLOHNoHGHLOHULVUOHQ
VHEHSOHUOHER]XOPDV×LVWHQLOPHNWHGLU
&HYDE×Qg]HWL&HYDSYHULOPHPLüWLU
7HWNLN +DNLPL )DWLK 7RUXQ·XQ 'üQFHVL
úOHUL VUOHQ LGGLDODU XVXOH YH KXNXND X\JXQ 9HUJL
0DKNHPHVL NDUDU×Q×Q ER]XOPDV×Q× JHUHNWLUHFHN
QLWHOLNWH EXOXQPDG×ù×QGDQ WHP\L] LVWHPLQLQ UHGGL
JHUHNHFHùLGüQOPHNWHGLU
7h5.0ú//(7ú$',1$
+NP YHUHQ 'DQ×üWD\ 'RNX]XQFX
'DLUHVLQFHLüLQJHUHùLJ|UüOG
'DYDF× DG×QD VHUL QROX g]HO 7NHWLP
9HUJLVL *HQHO 7HEOLùL X\DU×QFD G]HQOHQHQ ´g]HO
7NHWLP 9HUJLVL úQGLULOPLü <DN×W 7DOHS )RUPX YH
7DDKKWQDPHVLµ EDüO×NO× NDù×WODU LoLQ 2FDN
G|QHPLQHLOLüNLQRODUDNLKWLUD]LND\×WODYHULOHQGDPJD
YHUJLVLEH\DQQDPHVLQHLVWLQDGHQWDKDNNXNHWWLULOHQ
GDPJD YHUJLVLQLQ NDOG×U×OPDV× LVWHPL\OH Do×ODQ
OCAK I×ü?=×I 2015 I×;Lëûj×°à
GDYD\× NDEXO HGHQ YHUJL PDKNHPHVL NDUDU×Q×Q
ER]XOPDV×LVWHQLOPHNWHGLU
VD\×O× 'DPJD 9HUJLVL .DQXQX·QXQ ·LQFL
PDGGHVLQLQ ELULQFL I×NUDV×QGD EX .DQXQD HNOL VD\×O× WDEORGD \D]×O× Nkù×WODU×Q GDPJD YHUJLVLQH
WDELROGXùXLNLQFLI×NUDV×QGDEXNDQXQGDNLNkù×WODU
WHULPLQLQ \D]×O×S LP]DODQPDN YH\D LP]D \HULQH
JHoHQ ELU LüDUHW NRQXOPDN VXUHWL\OH G]HQOHQHQ
YH KHUKDQJL ELU KXVXVX LVSDW YH\D EHOOL HWPHN
LoLQ LEUD] HGLOHELOHFHN RODQ EHOJHOHU LOH HOHNWURQLN
LP]D NXOODQ×OPDN VXUHWL\OH PDQ\HWLN RUWDPGD YH
HOHNWURQLN YHUL üHNOLQGH ROXüWXUXODQ EHOJHOHUL LIDGH
HWWLùLKNPHEDùODQP×üW×U
%XG]HQOHPHOHUGHQGDPJDYHUJLVLQLQNLüLOHU
WDUDI×QGDQLP]DODQDQNkù×WODUD'HYOHWoHKHUKDQJL
ELU KXVXVX LVSDW YH EHOOL HWPH JF WDQ×QPDV×Q×Q
NDUü×O×ù× ROGXùX GROD\×V×\OD EX JFH VDKLS
EXOXQPD\DQ GDKD Do×N RODUDN ELU KXVXVX LVSDW
YH EHOOL HGLFL QLWHOLN WDü×PD\DQ Nkù×WODU×Q GDPJD
YHUJLVLQH WDEL WXWXODPD\DFDù× DQODü×OPDNWDG×U %X
EDN×PGDQGRV\DGDNLX\XüPD]O×ù×Qo|]PGDYDF×
WDUDI×QGDQ G]HQOHQHQ Nkù×G×Q Do×NODQDQ üHNLOGH
KXNXNL GHùHU WDü×\×S WDü×PDG×ù×Q×Q EHOLUOHQPHVLQH
EDùO×EXOXQPDNWDG×U
VD\×O× %DNDQODU .XUXOX .DUDU× (NL
.DUDUGD 7UN 8OXVODUDUDV× *HPL 6LFLOLQH YH 0LOOL
*HPL 6LFLOLQH ND\×WO× NDERWDM KDWW×QGD PQKDV×UDQ
\NYH\ROFXWDü×\DQJHPLOHUHWLFDUL\DWODUDKL]PHW
YH EDO×No× JHPLOHULQH PLNWDU× KHU JHPLQLQ WHNQLN
|]HOOLNOHULQH J|UH WHVSLW HGLOPHN YH EX DNDU\DN×W×
NXOODQDFDN JHPLQLQ MXUQDOLQH LüOHQPHN ND\G×\OD
YHULOHFHN DNDU\DN×W×Q |]HO WNHWLP YHUJLVL WXWDU×
V×I×UD LQGLULOPLü .DUDU×Q ·QFL PDGGHVLQGH EX
.DUDU×Q X\JXODQPDV× LOH LOJLOL XVXO YH HVDVODU×Q
0DOL\H %DNDQO×ù×QFD WHVSLW HGLOHFHùL Do×NODQP×ü
PDGGHQLQ YHUGLùL \HWNL\H GD\DQ×ODUDN \D\×PODQDQ
6HUL 1ROX g]HO7NHWLP 9HUJLVL *HQHO7HEOLùLQLQ
·QFL PDGGHVLQLQ F EHQGLQGH .DUDUQDPH
NDSVDP×QGDGHQL]\DN×W×WDOHSHGHQOHULQKHUGHQL]
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
71
DUDF×QD DLW ROPDN ]HUH 'HQL]7LFDUHW 2GDV× YH\D
OLPDQEDüNDQO×ù×WDUDI×QGDQYHULOHQYH'HQL]7LFDUHW
2GDV× OLPDQ EDüNDQO×ù× LOH LOJLOL YHUJL GDLUHVLQFH
RQD\ODQP×ü RODQ ELU \DN×W DO×P GHIWHUL NXOODQPDN
G EHQGLQGH GH GHQL] \DN×W× X\JXODPDV×QGDQ
\DUDUODQPDN LVWH\HQ GHQL] DUDF× GRQDWDQODU×Q×Q
ELU |UQHùL EX 7HEOLùLQ HNLQGH \HU DODQ \DN×W WDOHS
WDDKKWQDPHVLQL G|UW |UQHN RODUDN G]HQOHPHN
YH LOJLOL NXUXPODUD WHVOLP HWPHN ]RUXQGD ROGXNODU×
EHOLUWLOPHNWHGLU
2OD\GD V|] HGLOHQ G]HQOHPHOHU X\DU×QFD
GDYDF× WDUDI×QGDQ G]HQOHQHUHN GDYDO× úGDUH\H
YHULOHQ |]HO WNHWLP YHUJLVL LQGLULOPLü \DN×W WDOHS
IRUPXYHWDDKKWQDPHVLEDüO×NO×Nkù×G×Q]HULQGH
JQONYH\×OO×ND]DPL\DN×WPLNWDU×LOHEX\DN×WODU×Q
NDWPD GHùHU YHUJLVL KDULo WRSODP EHGHOOHUL
J|VWHULOGLùLQGHQEXKDOL\OHWDDKKWQDPHQLWHOLùLQGH
RODQ Nkù×G×Q EHOOL ELU PHEODù× LoHUGLùLQGHQ EDKLVOH
QLVSLRODUDNGDPJDYHUJLVLQHWDELWXWXOPDV×VXUHWL\OH
GDYD\D NRQX WDUKL\DW×Q \DS×OG×ù× DQODü×OPDNWDG×U
2\VD YHUJLVL X\XüPD]O×N NRQXVX Nkù×WWD
.DUDUQDPH YH 7HEOLùGH EHOLUWLOHQ XVXO YH HVDVODUD
72
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
X\JXQKDUHNHWHGLOHFHùLEH\DQHGLOPHNWHKHUKDQJL
ELU WDDKKW LoHUPHPHNWHGLU =LUD Nkù×WWD EHOLUWLOHQ
KXVXVODUDX\XOPDPDV×KDOLQGH9HUJL8VXO.DQXQX
YH $PPH $ODFDNODU×Q×Q 7DKVLO 8VXO +DNN×QGD
.DQXQ KNPOHULQH J|UH úGDUHFH WHVLV HGLOHFHN
LüOHPOHU EX LüOHPOHULQ \DS×OPDV×Q×Q |QFHGHQ
LOJLOLOHUFHWDDKKWHGLOLSHGLOPHPHVLQHEDùO×GHùLOGLU
'ROD\×V×\OD ROD\GD ROGXùX JLEL GDYDF×
WDUDI×QGDQ \DS×ODQ ELOGLULPLQ LVSDW YH EHOOL HWPH
JFQQYDUO×ù×QGDQV|]HGLOPHVLQHKXNXNLRODQDN
\RNWXU
%X GXUXPGD 'DPJD 9HUJLVL .DQXQXQXQ
\XNDU×GD V|] HGLOHQ ·LQFL PDGGHVL NDSVDP×QGD
G]HQOHQHQ YHUJL\H WDEL Nkù×W EXOXQPDG×ù×QGDQ
YHUJL PDKNHPHVL NDUDU×QGD VRQXFX LWLEDU×\OD
NDQXQDD\N×U×O×NEXOXQPDPDNWDG×U
$o×NODQDQ QHGHQOHUOH WHP\L] LVWHPLQLQ
UHGGLQH úVWDQEXO 9HUJL 0DKNHPHVL·QLQ
WDULK YH ( .
VD\×O× NDUDU×Q×Q \D]×O× JHUHNoH LOH RQDQPDV×QD EX
NDUDU×QWHEOLùWDULKLQLL]OH\HQJQLoLQGHNDUDU×Q
G]HOWLOPHVL \ROX Do×N ROPDN ]HUH WDULKLQGHR\ELUOLùL\OHNDUDUYHULOGL
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°zhd[aOWh]éAWhWhbWhé¯
T.C.
'$1,û7$<
'RNX]XQFX'DLUH
(VDV1R
.DUDU1R
$QDKWDU.HOLPHOHU9HUJLQLQ<DVDOO×ù×úONHVL
7DVÀ\HVL 7DPDPODQP×ü ûLUNHW 9HUJL +XNXNXQGD
*HUL\H<UPH]OLNúONHVL
g]HWL WDULKLQGH \UUOùH
JLUHQ VD\×O× .XUXPODU 9HUJLVL .DQXQ·XQ PDGGHVLQH HNOHQHQ I×NUDV×Q×Q \×O×QGD
JHUoHNOHüHQROD\DX\JXODQDPD\DFDù×KDNN×QGD
7HP\L]úVWHPLQGH%XOXQDQ%H\OLNG]9HUJL
'DLUHVL0GUOù
.DUü×7DUDI«
9HNLOL$Y«
úVWHPLQ g]HWL 'DYDF× DG×QD VDKWH IDWXUD
NXOODQG×ù×\|QQGHKDNN×QGDYHUJLLQFHOHPHUDSRUX
G]HQOHQHQ PQIHVLK « 8OXVODUDUDV× 1DN 9H
.RQW 7Dü 6DQ 7LF /WG ûWL·QLQ NDQXQL WHPVLOFLVL
ROGXùXQGDQEDKLVOH2FDN1LVDQG|QHPOHULQH
LOLüNLQRODUDNUH·VHQWDUKHGLOHQNDWPDGHùHUYHUJLVL
LOHNHVLOHQYHUJL]L\D×YH|]HOXVXOV]ONFH]DODU×Q×Q
NDOG×U×OPDV× LVWHPL\OH Do×ODQ GDYD\× NDEXO HGHQ
úVWDQEXO9HUJL0DKNHPHVL·QLQWDULK
YH ( . VD\×O× NDUDU×Q×Q
GLOHNoHGH LOHUL VUOHQ VHEHSOHUOH ER]XOPDV×
LVWHQLOPHNWHGLU
&HYDE×Qg]HWL&HYDSYHULOPHPLüWLU
7HWNLN+DNLPL+VH\LQ$\GHPLU·LQ'üQFHVL
VD\×O× .DQXQ·XQ PDGGHVLQH VD\×O× .DQXQXQ 0DGGHVL HNOHQHQ I×NUDQ×Q
WDULKLQGH \UUOùH JLUPLü ROPDV×
QHGHQL\OH DQFDN EX WDULKWHQ VRQUDNL G|QHPOHUH
LOLüNLQ RODUDN X\JXODQPDV× JHUHNPHNWH ROXS
YHUJL\L GRùXUDQ ROD\×Q WDULKLQGHQ
|QFH JHUoHNOHüPLü ROPDV× GXUXPXQGD LVH DQ×ODQ
I×NUDQ×Q X\JXODQPDPDV× JHUHNOLOLùL KXNXN GHYOHWL
YH KXNXNL JYHQOLN LONHVL LOH EX LONHOHULQ YHUJL
KXNXNX EDN×P×QGDQ KD\DWD JHoLULOPHVLQGH |QHPOL
UROR\QD\DQYHUJLNDQXQODU×Q×QJHUL\H\UPHPHVL
LONHVLQLQ ]RUXQOX ELU VRQXFX RODUDN NDUü×P×]D
o×NPDNWDG×U 'DYD NRQXVX ROD\GD GDYDF× DG×QD
\DS×ODQ WDUKL\DW×Q YH NHVLOHQ FH]DODU×Q \×O×QD
DLW ROGXùX J|] |QQH DO×QG×ù×QGD WDULKLQGH \UUOùH JLUHQ VD\×O× .XUXPODU
9HUJLVL .DQXQX·QXQ 0DGGHVLQH HNOHQHQ OCAK I×ü?=×I 2015 I×;Lëûj×°à
I×NUDV×Q×Q \UUONWH ROPDG×ù× G|QHPOHUH LOLüNLQ
RODUDNX\JXODQPDV×PPNQROPDG×ù×QGDQGDYDF×
DG×QDDQ×ODQ.DQXQPDGGHVLQHGD\DQ×ODUDN\DS×ODQ
GDYD NRQXVX FH]DO× WDUKL\DWWD KXNXND X\DUO×N
J|UOPHGLùLQGHQ GDYDO× LGDUH WHP\L] LVWHPLQLQ
UHGGL LOH WHP\L]H NRQX YHUJL PDKNHPHVL NDUDU×Q×Q
EXJHUHNoHLOHRQDQPDV×JHUHNWLùLGüQOPHNWHGLU
7h5.0ú//(7ú$',1$
+NPYHUHQ'DQ×üWD\'RNX]XQFX'DLUHVLQFH
LüLQJHUHùLJ|UüOG
'DYDF× DG×QD NDQXQL WHPVLOFLVL ROGXùX
WDVÀ\HVL WDPDPODQP×ü üLUNHWLQ ELU N×V×P DO×ü
IDWXUDV×Q×Q VDKWH ROGXùXQGDQ EDKLVOH G]HQOHQHQ
YHUJL LQFHOHPH UDSRUXQD GD\DQ×ODUDN 2FDN
1LVDQ G|QHPOHULQH LOLüNLQ RODUDN WDUK HGLOHQ YHUJL
]L\D× FH]DO× NDWPD GHùHU YHUJLVL LOH NHVLOHQ |]HO
XVXOV]ON FH]DV×Q×Q NDOG×U×OPDV× LVWHPL\OH Do×ODQ
GDYD\× NDEXO HGHQ YHUJL PDKNHPHVL NDUDU×Q×Q
WHP\L]HQLQFHOHQHUHNER]XOPDV×LVWHQLOPHNWHGLU
9HUJL 0DKNHPHVLQFH W]HO NLüLOLùL VRQD
HUHQ üLUNHWLQ KDNODUD VDKLS ROPDV× ERUoOX
N×O×QPDV× KXNXNHQ PPNQ ROPDG×ù×QGDQ LQÀVDK
HGHQ üLUNHW LoLQ WDUK YH FH]D NHVPH LüOHPL WHVLV
HGLOHPH\HFHùLQGHQ VD\×O× .DQXQ LOH VD\×O× .XUXPODU 9HUJLVL .DQXQX·QD HNOHQHQ PDGGHVL KNPQQ LVH NXUXPODU YHUJLVLQH LOLüNLQ
ROPDV× QHGHQL\OH NDWPD GHùHU YHUJLVL ERUoODU×QD
X\JXODQPDV×QD GD YHUJL WUOHUL YH G]HQOHQGLùL
NDQXQODU×QIDUNO×ROPDV×QHGHQL\OH\DVDORODUDNLPNDQ
EXOXQPDG×ù×QGDQ GDYDF× DG×QD \DS×ODQ FH]DO×
WDUKL\DWWD KXNXNL LVDEHW EXOXQPDG×ù× JHUHNoHVL\OH
GDYDQ×QNDEXOQHNDUDUYHULOGLùLJ|UOPHNWHGLU
VD\×O× .XUXPODU 9HUJLVL .DQXQX·QXQ
úNLQFL .×VP×Q×Q ´7DVÀ\H %LUOHüPH 'HYLU %|OQPH
YH +LVVH 'HùLüLPLµ EDüO×NO× '|UGQF %|OPQGH
\HU DODQ ´7DVÀ\Hµ EDüO×NO× PDGGHVLQH VD\×O× .DQXQ·XQ PDGGHVL\OH WDULKLQGHQ JHoHUOL ROPDN ]HUH HNOHQHQ I×NUDV×QGD WDVÀ\H HGLOHUHN W]HO NLüLOLùL WLFDUHW
VLFLOLQGHQ VLOLQPLü RODQ PNHOOHÁHUH WDVÀ\H |QFHVL
YH WDVÀ\H G|QHPOHULQH LOLüNLQ RODUDN VDO×QDFDN
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
73
KHU WUO YHUJL WDUKL\DW× YH NHVLOHFHN FH]DODU×Q
PWHVHOVLOHQ VRUXPOX ROPDN ]HUH WDVÀ\H |QFHVL
G|QHPOHULoLQNDQXQLWHPVLOFLOHUGHQWDVÀ\HG|QHPL
LoLQ LVH WDVÀ\H PHPXUODU×QGDQ KHUKDQJL ELUL DG×QD
\DS×ODFDù×OLPLWHGüLUNHWRUWDNODU×Q×QWDVÀ\H|QFHVL
G|QHPOHUOH LOJLOL EX NDSVDPGD GRùDFDN DPPH
DODFDNODU×QGDQüLUNHWHNR\GXNODU×VHUPD\HKLVVHOHUL
RUDQ×QGD VRUXPOX RODFDNODU× EX I×NUD X\DU×QFD
WDVÀ\H PHPXUODU×Q×Q VRUXPOXOXùXQXQ WDVÀ\H
VRQXFXGDù×W×ODQWXWDUODV×Q×UO×RODFDù×KNPDOW×QD
DO×QP×üW×U
$Q×ODQ G]HQOHPHQLQ JHUHNoHVLQGH ´WDVÀ\H
HGLOHUHNW]HONLüLOLùLWLFDUHWVLFLOLQGHQ VLOLQPLüRODQ
PNHOOHÁHULQ WDVÀ\H |QFHVL YH WDVÀ\H G|QHPLQH
LOLüNLQ RODUDN NHVLOHFHN YHUJL FH]DODU× GDKLO KHU
WUO YHUJL WDUKL\DW×Q×Q WDVÀ\H G|QHPL LoLQ WDVÀ\H
PHPXUODU× DG×QD WDVÀ\H |QFHVL G|QHPOHUL LoLQ
NDQXQL WHPVLOFLOHU PWHVHOVLO VRUXPOX ROPDN
]HUH EXQODUGDQ KHUKDQJL ELUL DG×QD \DS×ODFDù×
|QJ|UOPHNWHGLUµGHQLOPHNWHGLU
%X G]HQOHPHGHQ DQODü×ODFDù× ]HUH
VD\×O× .XUXPODU 9HUJLVL .DQXQXQXQ PDGGHVLQLQ I×NUDV×Q×Q WDVÀ\HVL WDPDPODQPDN
VXUHWL\OH W]HO NLüLOLùL RUWDGDQ NDONP×ü YH KXNXN
DOHPLQGH YDUO×ù× VRQD HUPLü PNHOOHÁHU KDNN×QGD
WDVÀ\H G|QHPLQH YH WDVÀ\H |QFHVL G|QHPH
LOLüNLQ RODUDN \DS×ODFDN KHU WUO YHUJL WDUKL\DW× YH
NHVLOHFHN FH]DODU LoLQ X\JXODQPDV× |QJ|UOPü
EX KNPQ VDGHFH NXUXPODU YHUJLVL WDUKL\DWODU×
LoLQ X\JXODQDFDù× NRQXVXQGD ELU G]HQOHPH\H
\HU YHULOPHPLü DNVLQH PDGGH PHWQLQGH Do×NoD
´KHU WUO YHUJL WDUKL\DW× YH NHVLOHFHN FH]DODUµGDQ
EDKVHGLOPHN VXUHWL\OH PDGGH KNPQQ WP
YHUJL YH FH]DODU LoLQ X\JXODQPDV× DPDoODQP×üW×U
%X GXUXPGD V|] NRQXVX G]HQOHPH\L VD\×O× .XUXPODU 9HUJLVL .DQXQX·QD HNOHQPLü
ROPDV× QHGHQL\OH VDGHFH NXUXPODU YHUJLVLQH
LOLüNLQ RODUDN X\JXODQDFDù× üHNOLQGH \RUXPODPDN
DQ×ODQ G]HQOHPHQLQ WDVÀ\HVL WDPDPODQDQ
NXUXPODU×Q YHUJLOHQGLULOPHVL NRQXVXQGD JHQHO ELU
NDQXQ KNP JHWLUPLü RODQ .DQXQ NR\XFXQXQ
LUDGHVLQGH |QJ|UOPH\HQ üHNLOGH NXUXPODU YHUJLVL
G×ü×QGDNL GLùHU WP YHUJLOHU LoLQ X\JXODQDELOLUOLùLQL
RUWDGDQ NDOG×UDFDù× JLEL .DQXQ NR\XFXQXQ V|]
NRQXVX G]HQOHPH\L \DSPDNWDNL DPDF×QD GD
D\N×U× RODFDNW×U %X QHGHQOH WHP\L]H NRQX YHUJL
PDKNHPHVL NDUDU×Q×Q PDGGHVL KNPQQ
NXUXPODU YHUJLVLQH LOLüNLQ ROPDV× QHGHQL\OH NDWPD
GHùHUYHUJLVL\|QQGHQX\JXODQDPD\DFDù×QDLOLüNLQ
JHUHNoHVLQGH KXNXNL LVDEHW EXOXQPDPDNWDG×U
74
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
%XQXQ \DQ× V×UD ELOLQGLùL JLEL KXNXN GHYOHWL HQ
N×VD WDQ×P×\OD ´YDWDQGDüODU×Q×Q KXNXNL JYHQOLN
LoLQGH EXOXQGXNODU× GHYOHWLQ H\OHP YH LüOHPOHULQLQ
KXNXN NXUDOODU×QD EDùO× ROGXùX ELU VLVWHPL DQODW×Uµ
+XNXNL JYHQOLN LONHVL LVH ELU WRSOXPGD ELUH\OHULQ
EDùO×ROGXNODU×KXNXNNXUDOODU×Q×|QFHGHQELOPHOHUL
GDYUDQ×ü YH WXWXPODU×Q× EX NXUDOODUD J|UH JYHQOH
G]HQH VRNDELOPHOHUL EDüND ELU LIDGH\OH LOJLOLOHULQ
KXNXNLGXUXPXQVUHFHùLQHRODQLQDQF×GROD\×V×\OD
KD\DO N×U×NO×ù×QD XùUDW×OPDPDV× DQODP×QD JHOLU
'ROD\×V×\ODKXNXNLJYHQOLNLONHVLKXNXNGHYOHWLQLQ
ROPD]VD ROPD] NRüXOXGXU 9HUJL KXNXNX GHYOHWLQ
ELUH\OHULQWHPHOKDNYH|]JUONOHULQHPGDKDOHVLQL
G]HQOH\HQKXNXNGDOODU×QGDQELULROPDV×QHGHQL\OH
KXNXN GHYOHWL LONHVL YH GROD\×V×\OD KXNXNL JYHQOLN
LONHVL LOH \DN×QGDQ LOLüNLOLGLU +XNXNL JYHQOLN LONHVL
YHUJL KXNXNX Do×V×QGDQ oRN |]HO ELU DQODP LIDGH
HGHU =LUD EX LONH VD\HVLQGH YHUJL \NPOOHULQLQ
KDN YH |]JUON DODQODU×QD GHYOHWLQ YHUJLOHQGLUPH
DUDF×O×ù×\OD \DSW×ù× PGDKDOHOHUL |QFHGHQ
|QJ|UPHOHUL WXWXP YH GDYUDQ×üODU×Q× EXQD J|UH
D\DUODPDODU× VDùODQ×U %|\OHFH ELUH\OHU JHOHFHùH
\|QHOLN SODQODU×Q× JYHQ LoLQGH \DSDELOHFHNOHU
YH VRQXo RODUDN YHUJLOHQGLUPHGH NH\ÀOLN
|QOHQHELOHFHNWLU
9HUJLOHQGLUPHGH
KXNXNL
JYHQOLùLQ
VDùODQPDV×LoLQJHUoHNOHüPHVLJHUHNOLNRüXOODUGDQ
ELUL GH YHUJL QRUPODU×Q×Q JHUL\H \UPHPHVLGLU
9HUJL QRUPODU×Q×Q JHoPLüWH PH\GDQD JHOHQ
ROD\ODUD X\JXODQPDV× KXNXNL JYHQL ]HGHOHU
dQN ELUH\OHU \DüDPODU×Q× VUGUUNHQ HNRQRPLN
\|QGHQ DODFDNODU× NDUDUODU× \UUONWHNL YHUJL
QRUPODU×QD J|UH DO×UODU 1RUPDWLI G]HQGHQ
GHùLüLNOLN\DUDWDQRUJDQWDUDI×QGDQYHUJL\LGRùXUDQ
ROD\GDQ VRQUD LKGDV HGLOHFHN QRUPODUOD NLüLOHULQ
JHoPLüG|QHPOHUHLOLüNLQYHUJL\NOHULQDUWW×U×OPDV×
YHUJL \NPOOHULQLQ GHYOHWH RODQ LQDQoODU×Q×Q
VDUV×OPDV×QDHNRQRPLNYHWLFDULKD\DWWDEXOXQPDV×
JHUHNOL EHOLUOLOLN YH LVWLNUDU×Q ER]XOPDV×QD VHEHS
ROXU9HUJLQRUPODU×Q×QJHUL\H\UPHPHVLLONHVLQLQ
X\JXODQPDV× Do×V×QGDQ LVH YHUJL QRUPODU×Q×Q
X\JXODQPDV×JHUHNHQ]DPDQ×QWHVSLWLQGHYHUJLVHO
\NPOOùQ WHVLVLQGH LON YH EDüO×FD XQVXU RODQ
YHUJL\LGRùXUDQROD\×QEHOLUOHQPHVLJHUHNPHNWHGLU
=LUDNRQXVXPDWUDK×RUDQ×YH\NPOVNDQXQOD
EHOLUOHQPLü RODQ YHUJLQLQ ELU NDPX DODFDù× RODUDN
\NPOVQGHQWDOHSHGHELOPHVLKHUüH\GHQ|QFH
\LQH NDQXQOD EHOLUOHQPLü YHUJL\L GRùXUDQ ROD\×Q
PH\GDQDJHOPHVLQHEDùO×G×U
3R]LWLIKXNXNDo×V×QGDQROD\DEDN×OG×ù×QGDGD
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°zhd[aOWh]éAWhWhbWhé¯
VD\×O×9HUJL8VXO.DQXQX·QXQPDGGHVLQGH
YHUJL DODFDù×Q×Q GRùXPX WDUK WDKDNNXN
EH\DQQDPH YHULOPHVL YH\DKXW |GHPH ]DPDQ×QD
GHùLOYHUJL\LGRùXUDQROD\DEDùODQP×üW×U
%X EDùODPGD YHUJL KXNXNXQGD JHUL\H
\UPH]OLN LONHVL YHUJLQLQ \DVDOO×ù× LONHVLQLQ ELU
VRQXFXGXU'ROD\×V×\ODYHUJLQLQDQDXQVXUODU×QGDQ
ELU YH\D ELUNDo×QGD GHùLüLNOLN \DSDQ \HQL ELU YHUJL
NDQXQXQXQ\UUOùHJLUPHGHQ|QFHNLELUG|QHPL
GH NDSVD\DFDN üHNLOGH X\JXODQPDV× R G|QHPGH
\DVDO ROPD\DQ DQD XQVXUODU×Q X\JXODQPDV×
VRQXFXQXGRùXUXUNLEXGXUXPGDYHUJLQLQ\DVDOO×ù×
LONHVLQHD\N×U×RODFDNW×U
<XNDU×GD \DS×ODQ Do×NODPDODU oHUoHYHVLQGH
VD\×O× .DQXQ·XQ PDGGHVLQH VD\×O×
.DQXQXQ0DGGHVLHNOHQHQI×NUDQ×Q
WDULKLQGH \UUOùH JLUPLü ROPDV× QHGHQL\OH
DQFDNEXWDULKWHQVRQUDNLG|QHPOHUH LOLüNLQ RODUDN
X\JXODQPDV× YHUJL\L GRùXUDQ ROD\×Q WDULKLQGHQ |QFH JHUoHNOHüPLü ROPDV× GXUXPXQGD
DQ×ODQ I×NUDQ×Q X\JXODQPDPDV× JHUHNOLOLùL KXNXN
GHYOHWLYHKXNXNLJYHQOLNLONHVLLOHEXLONHOHULQYHUJL
KXNXNX EDN×P×QGDQ KD\DWD JHoLULOPHVLQGH |QHPOL
UROR\QD\DQYHUJLNDQXQODU×Q×QJHUL\H\UPHPHVL
LONHVLQLQ]RUXQOXELUVRQXFXRODUDN
NDUü×P×]Do×NPDNWDG×U
'RV\DQ×Q LQFHOHQPHVLQGHQ GDYDF×Q×Q «
8OXVODUDUDV× 1DN YH .RQW 7Dü 6DQ 7LF /WG
ûWL·QLQNDQXQLWHPVLOFLVLROGXùXDG×JHoHQüLUNHWLQ
WDULKLQGHWDVÀ\HVUHFLQHJLUGLùLWDVÀ\H
VUHFLQLQ WDULKLQGH VRQXoODQG×U×ODUDN
EX NDUDU×Q WDULKLQGH 7UNL\H 7LFDUHW
6LFLOL *D]HWHVLQGH LODQ HGLOHUHN WDVÀ\HVLQLQ
WDPDPODQG×ù× GDKD VRQUD WDVÀ\HVL WDPDPODQP×ü
üLUNHWKDNN×QGDG]HQOHQHQWDULKOLYHUJL
LQFHOHPH UDSRUX LOH üLUNHWLQ IDDOL\HW G|QHPLQGH
VDKWHIDWXUDNXOODQDUDNKDNV×]NDWPDGHùHUYHUJLVL
LQGLULPL VDùODG×ù×Q×Q WHVSLW HGLOGLùLQGHQ EDKLVOH
VD\×O×.DQXQXQPDGGHVLJHUHùLQFHLOJLOL
G|QHPGHüLUNHWNDQXQLWHPVLOFLVLRODQGDYDF×DG×QD
WDULKOL LKEDUQDPHOHULQ G]HQOHQHUHN
GDYDF×\D WHEOLù HGLOPHVL ]HULQH EDN×ODQ GDYDQ×Q
Do×OG×ù×DQODü×OPDNWDG×U
2OD\GD YHUJL\L GRùXUDQ ROD\×Q WDVÀ\HVL
WDPDPODQDUDN W]HO NLüLOLùL VRQD HUHQ üLUNHWLQ
\×O×QGD VDKWH IDWXUD G]HQOHPHVLQGHQ
ND\QDNODQG×ù× GDYDF× DG×QD \DS×ODQ WDUKL\DW×Q
YH NHVLOHQ FH]DODU×Q \×O×QD DLW ROGXùX J|]
|QQH DO×QG×ù×QGD WDULKLQGH \UUOùH
JLUHQVD\×O×.XUXPODU9HUJLVL.DQXQX·QXQ
PDGGHVLQHHNOHQHQI×NUDV×Q×Q\UUONWHROPDG×ù×
G|QHPOHUH LOLüNLQ RODUDN X\JXODQPDV× \XNDU×GD
EDKVHGLOHQ KXNXNXQ WHPHO LONHOHUL NDUü×V×QGD
PPNQROPDG×ù×QGDQGDYDF×DG×QDDQ×ODQ.DQXQ
PDGGHVLQHGD\DQ×ODUDN\DS×ODQGDYDNRQXVXFH]DO×
WDUKL\DWWD YH NHVLOHQ |]HO XVXOV]ON FH]DV×QGD
KXNXNDX\DUO×NJ|UOPHPLüWLU%XQHGHQOHGDYDQ×Q
NDEXOQH NDUDU YHUHQ YHUJL PDKNHPHVL NDUDU×
VRQXFXLWLEDUL\OH\HULQGHJ|UOPüWU
$o×NODQDQ QHGHQOHUOH WHP\L] LVWHPLQLQ
UHGGLQH úVWDQEXO 9HUJL 0DKNHPHVL·QLQ
WDULK YH ( .
VD\×O× NDUDU×Q×Q \D]×O× JHUHNoH LOH RQDQPDV×QD
WDULKLQGHR\ELUOLùL\OHNDUDUYHULOGL
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
75
7&'$1,û7$<
'|UGQF'DLUH
(VDV1R
.DUDU1R
$QDKWDU.HOLPHOHU(QÁDV\RQ)DUN×(\OHPOL
,VUDU6DÀ.XUXP.D]DQF×Q×Q2UWD\D.RQXOPDV×
g]HWL úQüDDW YH WDDKKW LüOHULQGH VHNW|UH
LOLüNLQ NDUO×O×N RUDQ× HVDV DO×QDUDN PDWUDK
KHVDSODQG×ù×QGDXODü×ODQWXWDU×QLüOHWPHQLQYHUJL\H
WDEL ND]DQF×Q× \DQV×WW×ù× LüLQ \DS×OPDV× V×UDV×QGD
\NOHQLOHQJLGHUOHULQWDPDP×Q×QEXüHNLOGHGLNNDWH
DO×QG×ù×Q×QNDEXOJHUHNWLùLKDNN×QGD
7HP\L](GHQ«9HUJL'DLUHVL0GUOù
.DUü× 7DUDI « 2UPDQF×O×N (OHNWULN úQüDDW
7DDKKW6DQD\L7LFDUHW/LPLWHGûLUNHWL
úVWHPLQBg]HWL
\×O×QGD
UHVPL
NXUXPODUD WDDKKW HGHUHN WDPDPODG×ù× LüOHUL\OH
LOJLOL PDOL\HWLQLQ ND\×WODU×QD LQWLNDO HWWLUGLùL JHUoHùL
\DQV×WPD\DQIDWXUDODUQHGHQL\OHWHVSLWHGLOHPHGLùL
\ROXQGDNL VDSWDPDODU× LoHUHQ YHUJL LQFHOHPH
UDSRUXQDGD\DQ×ODUDNGDYDF×üLUNHWDG×QDKDNHGLü
EHGHOOHULQLQ·VLVDÀND]DQoNDEXOHGLOHUHNWHVSLW
HGLOHQPDWUDK]HULQGHQ\×O×LoLQUH·VHQVDO×QDQ
NXUXPODU YHUJLVL LOH NHVLOHQ YHUJL ]L\D× FH]DV×Q×Q
NDOG×U×OPDV× LVWHPL\OH GDYD Do×OP×üW×U 'DQ×üWD\
ER]PDNDUDU×X\DU×QFD6LYDV9HUJL0DKNHPHVLQLQ
JQO YH ( .
VD\×O× NDUDU×\OD LQüDDW WDDKKW LüOHUL LoLQ NDEXO
HGLOHQ VDÀ NDUO×O×N RUDQ×Q×Q HQÁDV\RQVX] ELU
RUWDPGD YH |] VHUPD\H LOH IDDOL\HWWH EXOXQXOPDV×
KDOLQGHNDEXOHGLOHELOHFHùLGDYDF×üLUNHWLQELUN×V×P
JLGHU EHOJHOHULQLQ PXKWHYL\DW× LWLEDUL\OH \DQ×OW×F×
ROGXùXQXQWHVSLWHGLOGLùLQGHQEDKLVOH\×O×QGD
EH\DQHGLOHQKDV×ODWDGD\DO×RODUDNVDÀNDUO×O×N
RUDQ×Q×Q X\JXODQPDV× VXUHWL\OH YHUJL PDWUDK×Q×Q
KHVDE×QGD EH\DQ HGLOHQ YH LQFHOHPH HOHPDQ×QFD
HOHüWLUL NRQXVX \DS×OPD\DQ HQÁDV\RQ IDUN JLGHUL
YH ÀQDQVPDQ JLGHUOHULQLQ GH GLNNDWH DO×QPDV×
JHUHNWLùLEXQDJ|UH0DKNHPHOHULQFHEXJLGHUOHULQ
KHVDSODPD\D GDKLO HGLOPHVL VRQXFXQGD XODü×ODQ
PDWUDKDLVDEHWHGHQYHUJLLOHNHVLOHQFH]DGDKXNXND
D\N×U×O×N EXOXQPDG×ù× JHUHNoHVL\OH GDYDQ×Q EXQD
LOLüNLQ N×VP×Q×Q UHGGLQH ID]OD\D LOLüNLQ WDUKL\DW YH
76
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
FH]DQ×Q LVH NDOG×U×OPDV×QD NDUDU YHULOPLüWLU 'DYDO×
úGDUHGDYDF×Q×QLOJLOL\×OGDEH\DQHWWLùLHQÁDV\RQIDUN
JLGHULLOHÀQDQVPDQJLGHUOHULQLQPDWUDK×QWHVSLWLQGH
GLNNDWHDO×QPDV×Q×Q'DQ×üWD\·×Q\HUOHüPLüLoWLKDW×QD
D\N×U× ROGXùXQX LOHUL VUHUHN NDUDU×Q NDEXOH LOLüNLQ
N×VP×Q×Q ER]XOPDV×Q× LVWHPHNWHGLU 6DYXQPDQ×Q
g]HWL6DYXQPDYHULOPHPLüWLU
7HWNLN +DNLPL 0HOHN .DUDO× 6DXQGHUV·LQ
'üQFHVL 7HP\L] GLOHNoHVLQGH |QH VUOHQ
KXVXVODU WHP\L]H NRQX PDKNHPH NDUDU×Q×Q
ER]XOPDV×Q×VDùOD\DFDNQLWHOLNWHEXOXQPDG×ù×QGDQ
WHP\L]LVWHPLQLQUHGGLJHUHNWLùLGüQOPHNWHGLU
7h5.0ú//(7ú$',1$+NPYHUHQ'DQ×üWD\
'|UGQF'DLUHVLQFHJHUHùLJ|UüOG\×O×QGD
ELUN×V×PDO×üODU×Q×VDKWHIDWXUDLOHEHOJHOHQGLUGLùLLOHUL
VUOHQGDYDF×üLUNHWDG×QDUH·VHQVDO×QDQNXUXPODU
YHUJLVLLOHNHVLOHQYHUJL]L\DV×FH]DV×Q×QNDOG×U×OPDV×
LVWHPL\OH Do×ODQ GDYDQ×Q N×VPHQ NDEXO N×VPHQ
UHGGLQH GDLU 9HUJL 0DKNHPHVL NDUDU×Q×Q NDEXOH
LOLüNLQN×VP×WHP\L]HGLOPLüWLUVD\×O×.XUXPODU
9HUJLVL.DQXQX·QXQ·QFPDGGHVLQGHNXUXPODU
YHUJLVLQLQ ·LQFL PDGGHGH \D]×O× PNHOOHÁHULQ
ELU KHVDS G|QHPLQGH HOGH HWWLNOHUL VDÀ NXUXP
ND]DQF× ]HULQGHQ KHVDSODQDFDù× VDÀ NXUXP
ND]DQF×Q×Q WHVSLWLQGH *HOLU 9HUJLVL .DQXQX·QXQ
WLFDULND]DQoKDNN×QGDNLKNPOHULQLQX\JXODQDFDù×
KNPH EDùODQP×ü ROXS VD\×O× *HOLU 9HUJLVL
.DQXQX·QXQ ·QFL PDGGHVLQGH GH JHUoHN JHOLULQ
YHUJLOHQGLULOHFHùL LONHVLQH \HU YHULOPLüWLU úQFHOHQHQ
GRV\DGD X\XüPD]O×N G|QHPLQGH IDDOL\HWLQLQ
WDPDP×Q×Q úO dHYUH 2UPDQ 0GUOù YH .|\OHUH
+L]PHW*|WUPH%LUOLùL·QHWDDKKWüHNOLQGH\DSW×ù×
LüOHUGHQ ROXüWXùX WHVSLW HGLOHQ GDYDF× üLUNHWLQ
\×O×NXUXPODUYHUJLVLEH\DQQDPHVLQHHNOLJHOLU
WDEORVXQDJ|UHQHWVDW×üODU×Q×Q7/ROGXùX
D\Q×\×OGDND\×WYHEH\DQODU×QD\DQV×WW×ù׫0DNLQD
« 3HWURO « úQüDDW 0DO]HPHOHUL « 'DQ×üPDQO×N
« 3HWURO hUQOHUL /LPLWHG ûLUNHWOHULQGHQ DOG×ù×
IDWXUDODU×Q JHUoHùL \DQV×WPDG×ù× QHGHQL\OH JLGHU
OCAK I×ü?=×I 2015 I×;Lëûj×°à
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°zhd[aOWh]éAWhWhbWhé¯
ND\×WODU×QGDQ o×NDU×OPDV× YH \HUOHüLN 'DQ×üWD\
NDUDUODU× X\DU×QFD JHUoHN JLGHU YH PDOL\HWOHULQ
VDSWDQDPDG×ù× LQüDDW YH WDDKKW LüOHULQGHQ HOGH
HGLOHQKDV×ODW×Q·VLQLQVDÀNDUROGXùXQXQNDEXO
HGLOGLùLQGHQEDKLVOHEH\DQHGLOHQQHWVDW×üWXWDU×Q×Q
·VLQLROXüWXUDQ7/]HULQGHQ|QFHNL
G|QHPGH NHVLQWL \ROX\OD |GHQHQ 7/
WXWDU×QGDNLYHUJLOHULQGHPDKVXEXVRQXFX
7/ |GHQHFHN NXUXPODU YHUJLVL PLNWDU×QD XODü×OG×ù×
'DQ×üWD\ ER]PD NDUDU× X\DU×QFD YHULOHQ NDUDUGD
LVH 9HUJL 0DKNHPHVLQFH LQFHOHPH HOHPDQ×QFD
VDÀ NDU ]HULQGHQ KHVDSODQDQ 7/ YHUJL
PDWUDK×QGDQ D\U×FD GDYDF×Q×Q EH\DQ HWWLùL YH
HOHüWLULNRQXVXROPD\DQ7/HQÁDV\RQIDUN
JLGHULLOH7/WXWDU×QGDÀQDQVPDQJLGHULQLQ
GHLQGLULOPHVLVXUHWL\OHWDUKL\DW×QYHNHVLOHQFH]DQ×Q
EXWXWDU×DüDQN×VP×Q×QNDOG×U×OPDV×QDNDUDUYHULOGLùL
DQODü×OP×üW×U'DYDF×Q×QELUNDPXNXUXPXQDWDDKKW
HGHUHNWDPDPODG×ù×LüOHUL\OHLOJLOLJHUoHNPDOL\HWLQLQ
ND\×WODU×QD \DQV×WW×ù× IDWXUDODU×Q VDKWH ROPDV×QGDQ
GROD\× WDP YH VDùO×NO× RODUDN WHVSLW HGLOHPHPHVL
QHGHQL\OH \HUOHüLN 'DQ×üWD\ LoWLKDGODU×QD J|UH
KDNHGLüOHULQGHQROXüDQVDW×üKDV×ODW×Q×Q·VLQLQ
VDÀND]DQoROGXùXQXQNDEXO\OHG|QHPPDWUDK×Q×Q
EHOLUOHQPHVLQLQ]RUXQOXROGXùXGDYDNRQXVXROD\GD
VDÀ ND]DQF×Q WDQ×P× JHUHùL GDYDF× WDUDI×QGDQ
LüLQ \DS×OPDV× V×UDV×QGD \NOHQLOHQ JLGHUOHULQ
WDPDP×Q×QGLNNDWHDO×QG×ù×Q×QNDEXOJHUHNOLGLU%X
QHGHQOH DQ×ODQ \|QWHPOH PDWUDK×Q KHVDSODQPDV×
KDOLQGH GDYDF× WDUDI×QGDQ EH\DQ HGLOHQ JLGHUOHULQ
D\U×FD PDWUDK×Q WHVSLWLQGHNL KHVDSODPDODUD
GDKLO HGLOPHVL RODQDù× EXOXQPDPDNWDG×U %XQD
J|UH GDYDF×Q×Q HQÁDV\RQ IDUN× LOH ÀQDQVPDQ
JLGHUOHULQLQ GLNNDWH DO×QPDV× VXUHWL\OH KHVDSODQDQ
YHUJL PDWUDK×QD LVDEHW HGHQ YHUJL YH FH]DQ×Q
ID]OD\D LOLüNLQ N×VP×Q×Q NDOG×U×OPDV×QD GDLU 9HUJL
0DKNHPHVLNDUDU×QGDKXNXNDX\DUO×NJ|UOPHPLüWLU
$o×NODQDQ QHGHQOHUOH WHP\L] LVWHPLQLQ NDEXOQH
6LYDV 9HUJL 0DKNHPHVLQLQ JQO YH
( . VD\×O× NDUDU×Q×Q NDEXOH
LOLüNLQ N×VP×Q×Q ER]XOPDV×QD JQQGH
R\oRNOXùX\ODNDUDUYHULOGL.$5û,2<\×O×QGD
UHVPL NXUXPODUD WDDKKW HGHUHN WDPDPODG×ù×
LüOHUL\OH LOJLOL PDOL\HWLQLQ ND\×WODU×QD LQWLNDO HWWLUGLùL
JHUoHùL \DQV×WPD\DQ IDWXUDODU QHGHQL\OH WHVSLW
HGLOHPHGLùLQGHQ EDKLVOH GDYDF× üLUNHW DG×QD
KDNHGLü EHGHOOHULQLQ · VLQLQ VDÀ ND]DQo NDEXO
HGLOPHVL VXUHWL\OH WHVSLW HGLOHQ PDWUDK ]HULQGHQ
\×O× LoLQ UH·VHQ VDO×QDQ NXUXPODU YHUJLVL LOH
NHVLOHQ YHUJL ]L\D× FH]DV×Q×Q NDOG×U×OPDV× LVWHPL\OH
Do×ODQ GDYDGD 'DQ×üWD\ ER]PD NDUDU× X\DU×QFD
KDNHGLü EHGHOOHULQLQ ·VLQLQ VDÀ ND]DQo
ROGXùX NDEXO HGLOHUHN HQÁDV\RQ IDUN JLGHUOHUL LOH
ÀQDQVPDQJLGHUOHULQLQGHGLNNDWHDO×QPDV×VXUHWL\OH
KHVDSODQDQ PDWUDKD LVDEHW HGHQ YHUJL YH FH]DQ×Q
ID]OD\D LOLüNLQ N×VP×Q×Q NDOG×U×OPDV×QD GDLU 9HUJL
0DKNHPHVLNDUDU×WHP\L]HGLOPLüWLUVD\×O×úGDUL
<DUJ×ODPD 8VXO .DQXQX·QXQ ·XQFX PDGGHVLQLQ
·QF I×NUDV×QGD PDKNHPHOHULQ ER]PD\D
X\PD\DUDN HVNL NDUDU×QGD ×VUDU HGHELOHFHùL ×VUDU
NDUDU×Q×Q LOJLOL WDUDI×QGDQ WHP\L]L KDOLQGH GDYDQ×Q
NRQXVXQD J|UH 'DQ×üWD\ úGDUL YH\D 9HUJL 'DYD
'DLUHOHUL .XUXOXQFD LQFHOHQHFHùL 'DQ×üWD\·×Q
LOJLOL GDYD GDLUHVLQLQ NDUDU×Q×Q X\JXQ J|UOPHVL
KDOLQGH PDKNHPHQLQ NDUDU×Q×Q ER]XODFDù× DNVL
KDOGH RQDQDFDù× YH 'DQ×üWD\ úGDUL YH 9HUJL 'DYD
'DLUHOHUL .XUXOODU× NDUDUODU×QD X\XOPDV×Q×Q ]RUXQOX
ROGXùXKNPDOW×QDDO×QP×üW×UúQFHOHQHQGRV\DGD
9HUJL 0DKNHPHVLQFH GDYDF× üLUNHWLQ ND\×WODU×QD
JLGHU RODUDN ND\GHWWLùL IDWXUDODU× G]HQOH\HQ «
0DNLQH0DGHQ1DNOL\HYH<D\×QF×O×N6DQD\L7LFDUHW
/LPLWHGûLUNHWL«3HWUROYH3HWUROhUQOHUL/LPLWHG
ûLUNHWL«úQüDDW0DO]HPHOHUL7HNVWLO6DQD\L/LPLWHG
ûLUNHWL « 3HWURO hUQOHUL /LPLWHG ûLUNHWL YH «
'DQ×üPDQO×N +L]PHWOHUL úQüDDW 1DNOL\DW 7HPL]OLN
*×GD /LPLWHG ûLUNHWL KDNN×QGD G]HQOHQHQ YHUJL
WHNQLùL UDSRUODU×QGD G]HQOHGLNOHUL IDWXUDODU×Q
VDKWH ROGXùXQXQ WHVSLW HGLOGLùLQGHQ EDKLVOH IDWXUD
WXWDUODU×Q×QüLUNHWJLGHUOHULQGHQo×NDUW×OPDV×VXUHWL\OH
GDYD NRQXVX WDUKL\DW×Q \DS×OG×ù×Q×Q DQODü×OG×ù×
DG× JHoHQ ÀUPDODUGDQ DO×QDQ IDWXUDODUGD \HU
DODQ NDWPD GHùHU YHUJLOHULQLQ LQGLULPOHULQLQ UHGGL
VXUHWL\OH VDO×QDQ NDWPD GHùHU YHUJLVL LOH NHVLOHQ
YHUJL ]L\D× FH]DV×Q×Q NDOG×U×OPDV× LVWHPL\OH Do×ODQ
YH 0DKNHPHOHULQLQ ( VD\×O× GRV\DV×QGD
J|UOHQGDYDGD\DS×ODQGHùHUOHQGLUPH\OHIDWXUDODU×Q
VDKWHROGXNODU×VRQXFXQDXODü×OG×ù×DQFDNNXUXPODU
YHUJLVL\|QQGHQD\Q×QHGHQOHWDUKL\DW\DS×ODELOPHVL
LoLQ D\U×FD IDWXUD LoHULùL PDO×Q DO×Q×S DO×QPDG×ù×
\NPOQQ IDDOL\HWLQLQ QLWHOLùL YH E\NOù\OH
RUDQW×O× ROXS ROPDG×ù× \|QQGHQ ELU LQFHOHPHQLQ
\DS×OPDV× JHUHNWLùL X\XüPD]O×N NRQXVX ROD\GD
GDYDO× LGDUH WDUDI×QGDQ E|\OH ELU WHVSLW \DS×OPDGDQ
IDWXUDODU×Q VDKWH ROGXùXQXQ NDUü×W LQFHOHPHOHUOH
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
77
WHVSLWHGLOGLùLQGHQEXIDWXUDODU×QJLGHUND\×WODU×QGDQ
o×NDU×OPDV× VXUHWL\OH VDO×QDQ NXUXPODU YHUJLVL
LOH NHVLOHQ YHUJL ]L\D× FH]DV×QGD KXNXND X\DUO×N
EXOXQPDG×ù× JHUHNoHVL\OH GDYDQ×Q NDEXOQH NDUDU
YHULOPLü EX NDUDU×Q WHP\L] LQFHOHPHVL VRQXFXQGD
'DQ×üWD\ '|UGQF 'DLUHVLQLQ JQO (
.VD\×O×NDUDU×\ODLOJLOL\×OGD
HPWLD DO×P× RODUDN GHIWHUOHUH ND\GHGLOHQ IDWXUDODU×Q
ELU N×VP×Q×Q VDKWH ROGXùX DQODü×OG×ù×QGDQ \HUOHüLN
'DQ×üWD\NDUDUODU×QGDLQüDDWWDDKKWLüOHULLoLQNDEXO
HGLOHQVDÀNDUO×O×NRUDQ×HVDVDO×QPDNVXUHWL\OH
UH·VHQVDO×QDQNXUXPODUYHUJLVLYHNHVLOHQYHUJL]L\D×
FH]DV×Q×QXVXOYH\DVD\DX\JXQROGXùXJHUHNoHVL\OH
9HUJL 0DKNHPHVL NDUDU× ER]XOPXüWXU 7HP\L]HQ
LQFHOHQHQ NDUDUGD 9HUJL 0DKNHPHVLQFH 'DQ×üWD\
'|UGQF 'DLUHVLQLQ ER]PD NDUDU×QD X\XOGXùX
EHOLUWLOHUHNHQÁDV\RQIDUN×YHÀQDQVPDQJLGHUOHULQLQ
78
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
GLNNDWH DO×QPDV× VXUHWL\OH EXOXQDQ PDWUDKD J|UH
GDYDQ×Q N×VPHQ NDEXOQH NDUDU YHULOPLüVH GH
ER]PDNDUDU×QGDUH·VHQVDO×QDQNXUXPODUYHUJLVLLOH
NHVLOHQYHUJL]L\D×FH]DV×Q×QKXNXNDX\JXQROGXùX
KNPDOW×QDDO×QG×ù×QGDQER]PDNDUDU×QDX\XODUDN
YHULOHFHN NDUDU×Q GD EX GRùUXOWXGD GDYDQ×Q UHGGL
\|QQGHROXüPDV×JHUHNLUNHQHQÁDV\RQIDUNJLGHUL
LOHÀQDQVPDQJLGHUOHULQLQGLNNDWHDO×QPDV×VXUHWL\OH
YHULOHQ NDUDU HVNL NDUDUGD H\OHPOL ×VUDU HGLOPHVL
QLWHOLùLQGHGLU%XLWLEDUODWHP\L]LQFHOHPHVLQLQ
VD\×O× úGDUL <DUJ×ODPD 8VXO .DQXQX·QXQ \XNDU×GD
EHOLUWLOHQ ·XQFX PDGGHVL KNP X\DU×QFD 9HUJL
'DYD 'DLUHOHUL .XUXOXQFD \DS×OPDV× JHUHNWLùL
J|Uü\OHoRùXQOXNNDUDU×QDNDW×OP×\RUXP
OCAK I×ü?=×I 2015 I×;Lëûj×°à
°zhd[aOWh]éAWhWhbWhé¯
7&'$1,û7$<
<HGLQFL'DLUH
(VDV1R
.DUDU1R
$QDKWDU .HOLPHOHU *PUN 9HUJLOHUL úGDUL
úWLUD]3URVHGU<DUJ×ODPD8VXO.XUDOODU×
g]HWL úOJLOLOHUH WHEOLù HGLOHQ LüOHPOHUGH
LüOHPH NRQX DODFDù×Q VD\×O× *PUN
.DQXQX·QXQ ·QFL PDGGHVLQGH |QJ|UOHQ LGDUL
LWLUD] SURVHGUQH WDEL ROPDPDV×QD NDUü×Q DQ×ODQ
\RO WDPDPODQDUDN GDYD Do×ODFDù×Q×Q EHOLUWLOGLùL
EDüND ELU LIDGH\OH LOJLOLOHUH \DQO×ü ELOJL YHULOHUHN
RQODU×Q \|QOHQGLULOGLùL KDOOHUGH V|] HGLOHQ LGDUL
XVXOL]OHQHUHNGDYDDo×OPDV×QGD<DUJ×ODPD+XNXNX
NXUDOODU×QD D\N×U×O×N EXOXQPDG×ù× KDNN×QGD 7HP\L]
úVWHPLQGH%XOXQDQ7DUDÁDU*PUNYH7LFDUHW
%DNDQO×ù× DG×QD *D]LDQWHS *PUN 0GUOù «6HQWHWLNdXYDO6DQD\LYH7LFDUHW$QRQLPûLUNHWL
2UJDQL]H6DQD\L%|OJHVL
úVWHPLQ g]HWL 'DYDF× DG×QD WHVFLOOL
JQOVD\×O×YHJQO
VD\×O× EH\DQQDPHOHUOH JQ YH VD\×O× \DW×U×P WHüYLN EHOJHVL NDSVDP×QGD PXDÀ\HW
X\JXODQDUDN LWKDO HGLOHQ Hü\DQ×Q EHü \×OO×N VUH
GROPDGDQ YH L]LQ DO×QPDGDQ VDW×ü×Q×Q \DS×OPDV×
VXUHWL\OH WHüYLN üDUWODU×Q×Q LKODO HGLOGLùLQGHQ
EDKLVOH WDKDNNXN HWWLULOHQ NDWPD GHùHU YHUJLOHUL
ND\QDN NXOODQ×P×Q× GHVWHNOHPH IRQX SD\ODU× LOH
YHUJLOHU YH IRQ SD\ODU× ]HULQGHQ KHVDSODQDQ
IDL]OHUH YDNL LWLUD]×Q UHGGLQH GDLU LüOHPLQ LSWDOL
LVWHPL\OH GDYD Do×OPDV×QGDQ VRQUD NRQXQXQ
\HQLGHQ LQFHOHQPHVL QHWLFHVLQGH LVWHQLOPHVL
JHUHNHQ DODFDùD NDWPD GHùHU YHUJLOHULQLQ ·VL
RUDQ×QGD KHVDSODQDQ IDL]OHULQLQ GH HNOHQPHVL
VXUHWL\OHWHVLVHGLOHQLüOHPOHUHYDNLLWLUD]×QUHGGLQH
GDLU LüOHPOHULQ LSWDOL LVWHPL\OH Do×ODQ GDYDGD
NRQX\OD LOJLOL PHY]XDWWD \DW×U×P WHüYLN EHOJHVL
NDSVDP×QGD LWKDO HGLOHQ PDNLQHOHULQ +D]LQH
0VWHüDUO×ù×Q×Q L]QL DO×QPDNV×]×Q EHü \×O VUH\OH
GHYLU YH\D WHPOLN HGLOHPH\HFHùL VDW×ODPD\DFDù×
\DGDLKUDF×Q×QJHUoHNOHüWLULOHPH\HFHùLDNVLKDOGH
EDüODQJ×oWD \DUDUODQG×U×ODQ GHVWHN XQVXUODU×Q×Q
VD\×O× $PPH $ODFDNODU×Q×Q 7DKVLO 8VXO
OCAK I×ü?=×I 2015 I×;Lëûj×°à
+DNN×QGD .DQXQ KNPOHUL X\DU×QFD LOJLOLVLQGHQ
WDKVLOL \ROXQD JLGLOHFHùLQLQ KNPH EDùODQG×ù×
ROD\GD WHüYLN EHOJHVL NDSVDP×QGD YH \×OODU×QGDLWKDOHGLOHQHü\DQ×QLWKDOHGLOGLùLWDULKWHQ
LWLEDUHQ EHü \×OO×N VUH JHoPHVLQGHQ VRQUD \×O×QGD VDW×OG×ù×Q×Q VDSWDQG×ù× EX GXUXPGD
LWKDOHNRQXHü\DQHGHQL\OHWHüYLNNRüXOODU×Q×QLKODO
HGLOPHGLùLDQODü×OG×ù×QGDQGDYDNRQXVXLüOHPOHULQ
EDüODQJ×oWDDO×QPD\DQYHUJLOHUYHUJLOHUHDLWIDL]OHU
LOH NDWPD GHùHU YHUJLOHULQLQ ·VL RUDQ×QGD
KHVDSODQDQIDL]OHUHLOLüNLQN×VP×QGDKXNXNDX\DUO×N
J|UOPHGLùL GLùHU WDUDIWDQ IRQ SD\ODU×Q×Q YH IRQ
SD\×QDDLWIDL]OHULQVD\×O×*PUN.DQXQX·QGD
WDQ×P× \DS×ODQ LWKDODW YHUJLVL QLWHOLùLQGH ROPDPDV×
QHGHQL\OH LGDUL LWLUD] SURVHGUQH WDEL ROPDG×ù×
GROD\×V×\OD GRùUXGDQ GDYD NRQXVX \DS×OPDV×
JHUHNLUNHQ G]HOWPH YH LWLUD] \ROODU×QD NRQX
HGLOPHVL QHGHQL\OH LSWDOL LVWHPL\OH Do×ODQ GDYDQ×Q
EDKVL JHoHQ N×VP×QGD VUH Dü×P× EXOXQGXùX
JHUHNoHVL\OH GDYD NRQXVX LüOHPOHUL N×VPHQ LSWDO
HGHQN×VPHQGHGDYD\×UHGGHGHQ*D]LDQWHS9HUJL
0DKNHPHVLQLQ JQ YH (
. VD\×O× NDUDU×Q×Q LSWDOH LOLüNLQ KNP
I×NUDV×Q×Q \DW×U×P WHüYLN EHOJHVL NDSVDP×QGD LWKDO
HGLOHQ Hü\D\D LOLüNLQ RODUDN WHüYLN NRüXOODU×Q×Q
LKODO HGLOPHVL QHGHQL\OH EDüODQJ×oWD \DUDUODQ×ODQ
GHVWHNXQVXUODU×Q×QLVWHQLOPHVL\ROXQGDWHVLVHGLOHQ
LüOHPOHUGHKXNXNDD\N×U×O×NEXOXQPDG×ù×LGGLDV×\OD
GDYDO× úGDUHFH UHGGH LOLüNLQ KNP I×NUDV×Q×Q LVH
LWKDOH NRQX Hü\D\D LOLüNLQ RODUDN GDYDO× úGDUHFH
WHVLV HGLOHQ LON LüOHPOHULQ 9HUJL 0DKNHPHVLQFH
LSWDOHGLOPLüROPDV×QDNDUü×QVRQUDGDQWHVLVHGLOHQ
GDYD\DNRQXLüOHPOHULQIRQSD\ODU×LOHIRQSD\ODU×QD
DLWIDL]OHUHLOLüNLQN×VP×\|QQGHQGDYDQ×QUHGGLQH
NDUDU YHULOPHVLQGH KXNXND X\DUO×N EXOXQPDG×ù×
LOHUL VUOHUHN GDYDF× WDUDI×QGDQ ER]XOPDV×
LVWHQLOPHNWHGLU
6DYXQPDQ×Qg]HWL7DUDÁDUFDNDUü×O×NO×RODUDN
WHP\L] LVWHPOHULQLQ UHGGL JHUHNWLùL VDYXQXOPXüWXU
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
79
7HWNLN+DNLPL0XUDW$VLOWUN·Q'üQFHVL7HP\L]
GLOHNoHVLQGH LOHUL VUOHQ LGGLDODU VD\×O×
.DQXQXQ ·XQFX PDGGHVLQLQ ·LQFL I×NUDV×QGD
VD\×ODQ ER]PD QHGHQOHULQH X\PDG×ù×QGDQ WHP\L]
LVWHPL UHGGHGLOHUHN NDUDU×Q RQDQPDV× JHUHNWLùL
GüQOPHNWHGLU
7h5.0ú//(7ú$',1$+NPYHUHQ'DQ×üWD\
<HGLQFL 'DLUHVLQFH LüLQ JHUHùL J|UüOG 7HP\L]
EDüYXUXODU× GDYDF× DG×QD WHVFLOOL EH\DQQDPHOHU
LOH \DW×U×P WHüYLN EHOJHVL NDSVDP×QGD PXDÀ\HW
X\JXODQDUDN LWKDO HGLOHQ Hü\DQ×Q EHü \×OO×N VUH
GROPDGDQ YH L]LQ DO×QPDGDQ VDW×ü×Q×Q \DS×OPDV×
VXUHWL\OHWHüYLNüDUWODU×Q×QLKODOHGLOGLùLQGHQEDKLVOH
WDKDNNXN HWWLULOHQ NDWPD GHùHU YHUJLOHUL ND\QDN
NXOODQ×P×Q× GHVWHNOHPH IRQX SD\ODU× LOH YHUJLOHU
YH IRQ SD\ODU× ]HULQGHQ KHVDSODQDQ IDL]OHUH YDNL
LWLUD]×Q UHGGLQH GDLU LüOHPOHULQ LSWDOL LVWHPL\OH GDYD
Do×OPDV×QGDQVRQUDNRQXQXQ\HQLGHQLQFHOHQPHVL
QHWLFHVLQGH LVWHQLOPHVL JHUHNHQ DODFDùD NDWPD
GHùHU YHUJLOHULQLQ ·VL RUDQ×QGD KHVDSODQDQ
IDL]OHULQGHHNOHQPHVLVXUHWL\OHWHVLVHGLOHQLüOHPOHUH
YDNL LWLUD]×Q UHGGLQH GDLU LüOHPOHULQ LSWDOL LVWHPL\OH
Do×ODQ GDYDGD GDYD NRQXVX LüOHPOHUL N×VPHQ LSWDO
HGHQN×VPHQGHGDYD\×UHGGHGHQYHUJLPDKNHPHVL
NDUDU×Q×Q ER]XOPDV× LVWHPLQH LOLüNLQGLU 'DYDO×
úGDUHFH WHP\L] GLOHNoHVLQGH LOHUL VUOHQ LGGLDODU
PDKNHPH NDUDU×Q×Q LSWDOH LOLüNLQ KNP I×NUDV×Q×Q
ER]XOPDV×Q× JHUHNWLUHFHN QLWHOLNWH J|UOPHPLüWLU
'DYDF×Q×QPDKNHPHNDUDU×Q×QUHGGHLOLüNLQKNP
I×NUDV×QD \|QHOLN WHP\L] LVWHPLQH JHOLQFH VD\×O× *PUN .DQXQX·QXQ ·QFL PDGGHVLQLQ
ROD\ WDULKLQGH \UUONWH EXOXQDQ üHNOL\OH ·LQFL
I×NUDV×QGD \NPOOHULQ NHQGLOHULQH WHEOLù HGLOHQ
JPUN YHUJLOHUL LoLQ WHEOLù WDULKLQGHQ LWLEDUHQ RQ
EHü JQ LoLQGH LOJLOL JPUN LGDUHVLQH YHUHFHNOHUL
ELUGLOHNoHLOHG]HOWPHWDOHELQGHEXOXQDELOHFHNOHUL
·QF I×NUDV×QGD NLüLOHULQ G]HOWPH WDOHSOHULQH
LOLüNLQ NDUDUODUD LGDUL NDUDUODUD JPUN YHUJLOHULQH
YHFH]DODUDNDUü×\HGLJQLoLQGHNDUDU×DODQJPUN
LGDUHVLQLQ EDùO× EXOXQGXùX JPUN EDüPGUOù
QH]GLQGH LWLUD] HGHELOHFHNOHUL ·QFL I×NUDV×QGD
GD JPUN EDüPGUONOHUL NDUDUODU×QD NDUü×
LüOHPLQ\DS×OG×ù×JPUNPGUOùQQEXOXQGXùX
\HUGHNL LGDUL \DUJ× PHUFLOHULQH EDüYXUDELOHFHNOHUL
KNPH EDùODQP×üW×U <XNDU×GD DQ×ODQ KNPOHU
X\DU×QFDJPUNYHUJLOHULLoLQ|QJ|UOHQLGDULLWLUD]
SURVHGUQQJPUNYHUJLOHULNDSVDP×QDJLUPH\HQ
80
úï Í×Gv ¥×-L×-åýLèÍvÍ×0nLÐû
IRQSD\×YHIRQSD\×QDDLWIDL]KDNN×QGDX\JXODQPDV×
PPNQ GHùLOGLU $QFDN LOJLOLOHUH WHEOLù HGLOHQ
LüOHPOHUGH DQ×ODQ DODFDNODU KDNN×QGD GD *PUN
.DQXQXQGD |QJ|UOHQ LGDUL LWLUD] SURVHGUQQ
WDPDPODQDUDNGDYDDo×ODFDù×Q×QEHOLUWLOPHVLEDüND
ELU LIDGH\OH LOJLOLOHUH \DQO×ü ELOJL YHULOHUHN RQODU×Q
\|QOHQGLULOPHVLKDOLQGHEHOLUWLOHQLGDULXVXOL]OHQHUHN
GDYD Do×OPDV× PPNQGU 2OD\GD GDYDF× DG×QD
WHVLV HGLOHQ LüOHPOHUGH YHUJLOHU \DQ×QGD IRQ
SD\ODU× YH IRQ SD\ODU×QD DLW IDL]OHU LoLQ GH *PUN
úGDUHVLQH LWLUD] HGLOHFHùL EHOLUWLOHUHN LOJLOLQLQ
\DQ×OW×OG×ù× DQODü×OG×ù×QGDQ DQ×ODQ LGDUL EDüYXUX
XVXO WNHWLOHUHN Do×ODQ GDYDQ×Q V|] JHoHQ
N×VP×QGD <DUJ×ODPD +XNXNX NXUDOODU×QD D\N×U×O×N
EXOXQPDG×ù× VRQXFXQD YDU×OG×ù×QGDQ GDYDQ×Q IRQ
SD\ODU×YHIRQSD\ODU×QDDLWIDL]OHUHLOLüNLQN×VP×Q×Q
HVDV×Q×Q LQFHOHQPHVL VXUHWL\OH KNP NXUXOPDV×
JHUHNLUNHQ VUH Dü×P× QHGHQL\OH UHGGHGLOPHVLQGH
LVDEHW J|UOPHPLüWLU gWH \DQGDQ LüEX GDYD\D
NRQX IRQ SD\ODU× YH IDL]OHULQH LOLüNLQ RODUDN YHULOHQ
*D]LDQWHS 9HUJL 0DKNHPHVLQLQ JQ
YH(.VD\×O×LSWDONDUDU×Q×Q
'DQ×üWD\ <HGLQFL 'DLUHVLQLQ JQ
YH ( . VD\×O× NDUDU×\OD
RQDQG×ù×KXVXVXQXQGDJ|]HWLOPHVLJHUHNPHNWHGLU
$o×NODQDQ QHGHQOHUOH GDYDF×Q×Q WHP\L] LVWHPLQLQ
NDEXOQH YH PDKNHPH NDUDU×Q×Q UHGGH LOLüNLQ
KNP I×NUDV×Q×Q ER]XOPDV×QD R\oRNOXùX ER]PD
NDUDU× ]HULQH 0DKNHPHFH \HQLGHQ YHULOHFHN
NDUDUODELUOLNWH\DUJ×ODPDJLGHUOHULGHKNPDOW×QD
DO×QDFDù×QGDQ EX KXVXVWD D\U×FD KNP WHVLVLQH
JHUHN EXOXQPDG×ù×QD GDYDO× úGDUHQLQ PDKNHPH
NDUDU×Q×Q LSWDOH LOLüNLQ KNP I×NUDV×QD \|QHOLN
WHP\L] LVWHPLQLQ UHGGLQH R\ELUOLùL LOH JQQGHNDUDUYHULOGL
.$5û,2<
'DYDF× WDUDI×QGDQ WHP\L] GLOHNoHVLQGH LOHUL
VUOHQ LGGLDODU YHUJL PDKNHPHVL NDUDU×Q×Q UHGGH
LOLüNLQ KNP I×NUDV×Q×Q ER]XOPDV×Q× VDùOD\DFDN
GXUXPGD EXOXQPDG×ù×QGDQ WHP\L] LVWHPLQLQ UHGGL
LOH NDUDU×Q DQ×ODQ KNP I×NUDV×Q×Q RQDQPDV×
JHUHNWLùL R\X\OD 'DLUHPL] NDUDU×Q×Q EX N×VP×QD
NDW×OP×\RUXP
OCAK I×ü?=×I 2015 I×;Lëûj×°à
Benzer belgeler
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×]GDKDJoOELUJH...
Dergiyi Görüntüle
JD]LOHULPL]LUDKPHWOHYHPLQQHWOHDQ×\RUX]
(QGHULQVHYJLYHVD\J×ODU×POD
ýBdi Çetin
û[NJS:..0#BþLBOü
Dergiyi Görüntüle
7DULKLQGH ú]PLU <00 2GDV× h\HVL 1XUL 'RùVDù g=3$0ú5 YHIDW HWPLüWLU
$LOHVLQHYHWP\DN×QODU×QDEDüVDùO×ù×GLOHUL]
\×O×QGDú]PLU.DUü×\DND·GDGRùGX\×O×QGD)VX...
Dergiyi Görüntüle
GÍn½×©f½×ͽ׽GLÐv ¥×Gvù¥Z©ë×Öשâï×ëå×B¥èvÍÐÙvÐ
úvÙý
nÍvÐj×üvÙ×!vÙZvë×Ln½×#åÍÍëvÙ×úý×
-vÍvï×.©½
Û×*LÙj×Õ××××Û
à°ñ×8LÐL¸©ÍÙÖúJ-ú:
=vv©¥j׺ñàÛà»×àà×àצà
××××××××××××× ºñà...
Dergiyi Görüntüle
8Í©½×ͽ×-âL vÙ×ný×Ö×"vnï×B¥èvÍÐÙvÐ
8Í©½×ͽ×-âÐÙLL×4ïLÙvývÍ×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×-åZvddv×L¥â×âÍâL¥×Öשâï×ëå×B¥èvÍÐÙvÐ×
8Í©½×ͽ×.Ld×Í©×-âÙvÍ
8Í©½×Í...
Dergiyi Görüntüle
Ív×?+?=
#LënLÍ×"4**
#ånLèvÍn×?:?
#åÐvë¥×*:
-v vÙ×Gü:
-½Jv×**.
4ï¥âÍ×G$+$:$;L×G:úvÙý
nÍvÐj×üvÙ×!vÙZvë×Ln½×#åÍÍëvÙ×úý×
-vÍvï×.©½
Û×*LÙj×Õ××××Û
à°ñ×
8LÐL¸©ÍÙÖúJ-ú:...
Yolsuzlukla Mücadelede e-Yönetişim ve Kırgızistan
UQOLVDQVODUÕQGD÷ÕWÕPÕQÕRUJDQL]HHGHQEXQODUDLOLúNLQKDUFDPD
L]LQOHULQLG]HQOH\HQYH\DGR÷UXGDQSL\DVDGDoHúLWOLDODQODUGDIDD
OL\HWJ|VWHUHQILUPDODUÕG]HQOH\HQWHNHOJoGXUXPXQGDGÕU....
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...