{"id":15762,"date":"2012-05-23T09:40:27","date_gmt":"2012-05-23T07:40:27","guid":{"rendered":"http:\/\/www.bilgeyatirimci.com\/?p=15762"},"modified":"2012-05-23T09:40:50","modified_gmt":"2012-05-23T07:40:50","slug":"aslan-sutu-ve-merkez-bankasi-kari","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/aslan-sutu-ve-merkez-bankasi-kari\/","title":{"rendered":"Aslan S\u00fct\u00fc ve Merkez Bankas\u0131 K\u00e2r\u0131"},"content":{"rendered":"<p>Bir s\u00fcre \u00f6nce T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 A.\u015e.\u2019nin 2011 y\u0131l\u0131nda elde etti\u011fi k\u00e2r rakam\u0131 medyada yer alm\u0131\u015ft\u0131.<\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-1679068267\"><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<p>O zaman \u201cmerkez bankas\u0131\u201d ve \u201ck\u00e2r\u201d kavramlar\u0131n\u0131n ba\u011fda\u015fmayaca\u011f\u0131 \u00fczerine bir yaz\u0131 yazmak istedim. \u00c7ok daha \u00f6nemli konular\u0131 i\u015flemek gerekti\u011fi i\u00e7in, \u00f6yle bir yaz\u0131 yazmad\u0131m. Halen de Euro\u2019nun gelece\u011fi, ekonominin a\u00e7\u0131k ara birinci \u00f6ncelikli g\u00fcndem maddesidir. Bu mesele, Avrupa Birli\u011fi\u2019nin da\u011f\u0131lmas\u0131na sebep olacak kadar \u00f6nemlidir. \u00d6yle oldu\u011fu i\u00e7in bu Euro sorunu \u00e7\u00f6z\u00fclecek ve AB da\u011f\u0131lmayacakt\u0131r. \u00c7\u00fcnk\u00fc in\u015fas\u0131 50 y\u0131l s\u00fcrm\u00fc\u015f bu birli\u011fin ya\u015fat\u0131lmas\u0131 her t\u00fcrl\u00fc fedak\u00e2rl\u0131\u011fa de\u011fer. \u00dcstelik bu m\u00fcmk\u00fcnd\u00fcr. Ba\u015fta Yunanistan olmak \u00fczere baz\u0131 \u00fcyelerin kar\u015f\u0131 kar\u0131ya bulundu\u011fu \u201cbor\u00e7 krizi\u201d zannedildi\u011fi kadar i\u00e7inden \u00e7\u0131k\u0131lmaz bir mesele de\u011fildir. Bu konuyu irdelemeye devam edece\u011fim.<\/p>\n<p><strong>HER \u015eEY YASALARA UYGUNDUR<br \/>\n<\/strong>Ama bug\u00fcn izninizle \u201cmerkez bankas\u0131 k\u00e2r\u0131\u201d kavram\u0131na el atmak istiyorum. Ge\u00e7en haftan\u0131n sonunda Merkez Bankas\u0131\u2019n\u0131n (MB) birinci oldu\u011fu bir \u201cKurumlar Vergisi Rekortmenleri\u201d listesi yay\u0131nland\u0131. \u00d6ncelikle tasnif a\u00e7\u0131s\u0131ndan itiraz\u0131m\u0131 yapay\u0131m. Herhangi bir k\u0131yaslama listesinde yer alan \u015feylerin t\u00fcrde\u015f olmas\u0131 gerekir. Bu listede yer alan hi\u00e7bir kurulu\u015f, merkez bankas\u0131yla t\u00fcrde\u015f de\u011fildir. Dolay\u0131yla merkez bankas\u0131, o listede yer almamal\u0131d\u0131r. Vergiciler, Merkez Bankas\u0131\u2019n\u0131n da bir anonim \u015firket olmas\u0131 hasebiyle \u201ckurumlar vergisi m\u00fckellefi\u201d oldu\u011fu i\u00e7in o listeye d\u00e2hil edildi\u011fini vurgulayarak \u201cher \u015fey mevzuata uygundur\u201d diyecektir. Benim konuya yakla\u015f\u0131m\u0131m iktisadidir. Mevzuata uygunluk bilimi ba\u011flamaz.<\/p>\n<p><strong>SENYORAJ, K\u00c2R DE\u011e\u0130LD\u0130R<br \/>\n<\/strong>Merkez bankas\u0131n\u0131n bir gelir tablosu\u00a0 yapmas\u0131 ve kurumlar vergisi m\u00fckellefi olup beyanname vermesi onun k\u00e2r (veya zarar) etti\u011fini ispatlamaz. K\u00e2r denilen s\u00f6zc\u00fc\u011f\u00fcn temsil etti\u011fi kavram\u0131n tek bir tan\u0131m\u0131 yoktur. Ama k\u00e2r\u0131n ne olmad\u0131\u011f\u0131n\u0131 s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr. Merkez Bankas\u0131\u2019n\u0131n k\u00e2r\u0131, ne iktisadi ne de ticari anlamda \u201ck\u00e2r\u201d de\u011fildir. K\u00e2r, iki farktan do\u011far. Birincisi \u201cgelir-gider\u201d, ikincisi \u201cvarl\u0131k-bor\u00e7 de\u011ferlenme\u201d farklar\u0131d\u0131r. Gelir-Gider Hesab\u0131\u2019ndan \u00e7\u0131kan k\u00e2r, operatif; bilan\u00e7odan \u00e7\u0131kan k\u00e2r spek\u00fclatiftir. K\u0131saca, ya i\u015f yaparak para kazan\u0131l\u0131r ya da varl\u0131k fiyat art\u0131\u015f\u0131n\u0131n, bor\u00e7lar\u0131n nominal b\u00fcy\u00fcmesinden y\u00fcksek olmas\u0131ndan.<\/p>\n<p>Yaz\u0131n\u0131n devam\u0131 i\u00e7in <strong><a href=\"http:\/\/www.hurriyet.com.tr\/yazarlar\/20608399.asp\" target=\"_blank\" data-wpel-link=\"external\" rel=\"nofollow external noopener\">TIKLAYINIZ.<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bir s\u00fcre \u00f6nce T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 A.\u015e.\u2019nin 2011 y\u0131l\u0131nda elde etti\u011fi k\u00e2r rakam\u0131 medyada yer alm\u0131\u015ft\u0131. O zaman \u201cmerkez bankas\u0131\u201d ve \u201ck\u00e2r\u201d kavramlar\u0131n\u0131n ba\u011fda\u015fmayaca\u011f\u0131&hellip;<\/p>\n","protected":false},"author":14,"featured_media":936,"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-15762","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\/15762","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=15762"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/15762\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media\/936"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=15762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=15762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=15762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}