{"id":10443,"date":"2012-01-16T13:46:40","date_gmt":"2012-01-16T11:46:40","guid":{"rendered":"http:\/\/www.bilgeyatirimci.com\/?p=10443"},"modified":"2012-01-16T13:46:52","modified_gmt":"2012-01-16T11:46:52","slug":"butce-dersi","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/butce-dersi\/","title":{"rendered":"B\u00fct\u00e7e Dersi"},"content":{"rendered":"<p>B\u00fct\u00e7e belirli bir d\u00f6nem i\u00e7in elde edilecek gelirlerle yap\u0131lmas\u0131 planlanan giderleri g\u00f6steren bir tahmin cetvelidir. Kamu b\u00fct\u00e7esinin \u00f6tekilerden fark\u0131 vergidir. Kar\u015f\u0131l\u0131ks\u0131z bir gelir olan vergiyi yaln\u0131zca kamu kesimi tahsil edebilir. Kamu kesimi b\u00fct\u00e7esinin \u00f6zel b\u00fct\u00e7elerden bir ba\u015fka fark\u0131 yasa olmas\u0131d\u0131r. B\u00fct\u00e7e yasas\u0131 bir y\u0131ll\u0131k, yetki veren bir yasad\u0131r.<\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-3794501968\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"9580705384\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<div>Kamu kesimi s\u00f6z konusu oldu\u011funda \u015f\u00f6yle bir b\u00fct\u00e7e denklemi yazabiliriz:<\/div>\n<p><strong>B\u00fct\u00e7e Dengesi<\/strong>\u00a0=\u00a0<strong>B\u00fct\u00e7e Gelirleri<\/strong>\u00a0(vergi gelirleri + di\u011fer gelirler)\u00a0<strong>\u2013 B\u00fct\u00e7e giderleri<\/strong>\u00a0(faiz d\u0131\u015f\u0131 giderler + faiz giderleri) Faiz d\u0131\u015f\u0131 giderler de personel giderleri, yat\u0131r\u0131m giderleri, di\u011fer cari giderler olarak s\u0131ralanabilir.<\/p>\n<p><strong>B\u00fct\u00e7e dengesi<\/strong>\u00a0denilince \u00fc\u00e7 durumdam birisi kar\u015f\u0131m\u0131za \u00e7\u0131kar:<\/p>\n<div>E\u011fer b\u00fct\u00e7e gelirleri = b\u00fct\u00e7e giderleri ise b\u00fct\u00e7e denk demektir.<\/div>\n<p>E\u011fer b\u00fct\u00e7e gelirleri &gt; b\u00fct\u00e7e giderleri ise b\u00fct\u00e7e fazlas\u0131 vard\u0131r.<br \/>\nE\u011fer b\u00fct\u00e7e gelirleri &lt; b\u00fct\u00e7e giderleri ise b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131 vard\u0131r.<\/p>\n<p>Bor\u00e7lanmalar b\u00fct\u00e7eye gelir veya gider yaz\u0131lmaz, ayr\u0131 bir bor\u00e7 hesab\u0131nda izlenir. Buna kar\u015f\u0131l\u0131k bor\u00e7lar i\u00e7in \u00f6denen faiz giderleri, b\u00fct\u00e7enin gelirlerinden \u00f6dendi\u011fi i\u00e7in b\u00fct\u00e7eye gider yaz\u0131l\u0131r.<\/p>\n<p>Faizler hari\u00e7 tutularak bak\u0131lan dengeye de faiz d\u0131\u015f\u0131 b\u00fct\u00e7e dengesi deniyor. Bunu da \u015f\u00f6yle form\u00fcle edebiliriz:\u00a0<strong>Faiz d\u0131\u015f\u0131 denge =<\/strong>\u00a0B\u00fct\u00e7e gelirleri \u2013 faiz d\u0131\u015f\u0131 giderler<\/p>\n<div><strong>Faiz d\u0131\u015f\u0131 dengede\u00a0<\/strong>\u00fc\u00e7 durumdam birisi kar\u015f\u0131m\u0131za \u00e7\u0131kar:<\/div>\n<div>E\u011fer b\u00fct\u00e7e gelirleri = faiz d\u0131\u015f\u0131 giderler ise faiz d\u0131\u015f\u0131 denge denk demektir.<\/div>\n<p>E\u011fer b\u00fct\u00e7e gelirleri &gt; faiz d\u0131\u015f\u0131 giderler ise faiz d\u0131\u015f\u0131 fazla var demektir.<br \/>\nE\u011fer b\u00fct\u00e7e gelirleri &lt; faiz d\u0131\u015f\u0131 giderler ise faiz d\u0131\u015f\u0131 a\u00e7\u0131k var demektir.<\/p>\n<div><strong>2011 y\u0131l\u0131n\u0131n b\u00fct\u00e7e sonu\u00e7lar\u0131 \u015f\u00f6yle \u00f6zetlenebilir:<\/strong><\/div>\n<p>B\u00fct\u00e7e gelirleri = 295,9 (vergi gelirleri: 253,8; di\u011fer gelirler 42,1)<br \/>\nB\u00fct\u00e7e giderleri= 313,3 (faiz d\u0131\u015f\u0131 giderler: 271,1; faiz giderleri: 42,2)<\/p><div class=\"bilge-content-1\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-2495972340\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"3167340272\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<div>\u015eimdi bu b\u00fcy\u00fckl\u00fckleri yukar\u0131daki form\u00fcllerde yerlerine koyal\u0131m.<\/div>\n<p><strong>B\u00fct\u00e7e dengesi<\/strong>\u00a0= (295,9 \u2013 313,3) =\u00a0<strong>&#8211; 17,4 milyar TL<\/strong><\/p>\n<p><strong>Faiz d\u0131\u015f\u0131 denge<\/strong>\u00a0= (295,8 \u2013 271,1) =\u00a0\u00a0<strong>24,7 milyar TL\u00a0<\/strong><\/p>\n<p>Buna g\u00f6re 2011 y\u0131l\u0131nda b\u00fct\u00e7e 17,4 milyar TL a\u00e7\u0131k vermi\u015f buna kar\u015f\u0131l\u0131k faiz d\u0131\u015f\u0131 denge 24,7 milyar TL fazla vermi\u015ftir. Bir ba\u015fka ifadeyle b\u00fct\u00e7e gelirleri faiz d\u0131\u015f\u0131 giderleri kar\u015f\u0131lad\u0131ktan sonra toplam 42,2 milyar TL\u2019lik faiz giderlerinin 24,7 milyar TL\u2019lik k\u0131sm\u0131n\u0131 da kar\u015f\u0131lam\u0131\u015ft\u0131r.<\/p>\n<div>2011 y\u0131l\u0131 i\u00e7in tahmin edilen GSSYH\u2019n\u0131n tahmin edildi\u011fi gibi ger\u00e7ekle\u015fti\u011fini (1.215 milyar TL) varsayarsak b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131n\u0131n GSYH\u2019ya oran\u0131 % 1,5 ve faiz d\u0131\u015f\u0131 fazlan\u0131n GSYH\u2019ya oran\u0131 y\u00fczde 2 olarak hesaplanabilir.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>B\u00fct\u00e7e belirli bir d\u00f6nem i\u00e7in elde edilecek gelirlerle yap\u0131lmas\u0131 planlanan giderleri g\u00f6steren bir tahmin cetvelidir. Kamu b\u00fct\u00e7esinin \u00f6tekilerden fark\u0131 vergidir. Kar\u015f\u0131l\u0131ks\u0131z bir gelir olan vergiyi&hellip;<\/p>\n","protected":false},"author":12,"featured_media":917,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tumyazilar"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/10443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=10443"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/10443\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media\/917"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=10443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=10443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=10443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}