{"id":2034,"date":"2011-06-27T11:31:47","date_gmt":"2011-06-27T08:31:47","guid":{"rendered":"http:\/\/www.bilgeyatirimci.com\/?p=2034"},"modified":"2011-06-27T11:31:47","modified_gmt":"2011-06-27T08:31:47","slug":"ekonomimizin-yuzde-28%e2%80%b2i-kayit-disi","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/ekonomimizin-yuzde-28%e2%80%b2i-kayit-disi\/","title":{"rendered":"Ekonomimizin Y\u00fczde 28\u2032i Kay\u0131t D\u0131\u015f\u0131"},"content":{"rendered":"<p><strong>Maliye Bakanl\u0131\u011f\u0131na g\u00f6re, \u00a0\u00a0T\u00fcrkiye\u2019de ekonominin y\u00fczde 28\u2032i kay\u0131t d\u0131\u015f\u0131nda bulunuyor. 8 y\u0131ll\u0131k d\u00f6nemde kay\u0131t\u00a0d\u0131\u015f\u0131l\u0131k sadece Katma De\u011fer Vergisinde 104 milyar liral\u0131k ekonomik kayba neden \u00a0\u00a0oldu.<\/strong><br \/>\n<strong> <\/strong><\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-3767201648\"><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>Maliye Bakanl\u0131\u011f\u0131 Hesap Uzmanlar\u0131 \u00a0\u00a0Kurulu, ge\u00e7en y\u0131l T\u00fcrkiye\u2019de kay\u0131t d\u0131\u015f\u0131 ekonominin boyutlar\u0131yla ilgili kapsaml\u0131 \u00a0\u00a0bir ara\u015ft\u0131rma ba\u015flatt\u0131. Ba\u015fhesap Uzmanlar\u0131ndan Cenk Murat Arslan taraf\u0131ndan \u00a0\u00a0ger\u00e7ekle\u015ftirilen ara\u015ft\u0131rma sonucunda, \u201dHesap Uzmanlar\u0131 Kurulu \u2013 Kay\u0131t D\u0131\u015f\u0131 \u00a0\u00a0Ekonomi Mali ve Ekonomik Raporu\u201d haz\u0131rland\u0131.<\/p>\n<p>Kay\u0131t d\u0131\u015f\u0131 ekonominin, \u201dbeyan d\u0131\u015f\u0131, enformel ve yasa d\u0131\u015f\u0131 ekonomik \u00a0\u00a0faaliyetler\u201d olarak \u00fc\u00e7 ba\u015fl\u0131k alt\u0131nda topland\u0131\u011f\u0131 Raporda, kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131n sosyal \u00a0\u00a0g\u00fcvenlik ve vergi taban\u0131n\u0131 a\u015f\u0131nd\u0131rarak, vergi ve prim tahsilat\u0131nda azal\u0131\u015fa neden \u00a0\u00a0oldu\u011fu, bunun da b\u00fct\u00e7e a\u00e7\u0131klar\u0131n\u0131 art\u0131rd\u0131\u011f\u0131 belirtildi. Bu nedenle vergi \u00a0\u00a0oranlar\u0131nda s\u0131k s\u0131k art\u0131\u015f yap\u0131lmas\u0131n\u0131n g\u00fcndeme geldi\u011fine i\u015faret edilen raporda, \u00a0\u00a0bu \u015fartlarda kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131n bir devlet politikas\u0131 olarak benimsenmesinin, \u00a0\u00a0kararl\u0131 ve s\u00fcrekli m\u00fccadelenin, bu m\u00fccadeleye toplumsal destek ve kat\u0131l\u0131m\u0131n \u00a0\u00a0\u00f6nemine dikkat \u00e7ekildi.<\/p>\n<p>T\u00fcrkiye\u2019de sekt\u00f6rler, b\u00f6lgeler, gelir unsurlar\u0131 ve yasal faaliyetlerin \u00a0\u00a0gizlenmesi ya da gayri yasal faaliyetler itibariyle bir \u201dKay\u0131t D\u0131\u015f\u0131 Ekonomi \u00a0\u00a0Haritas\u0131\u201d \u00e7\u0131kar\u0131lmal\u0131 zorunlulu\u011funa da i\u015faret edilen raporda, daha sonra \u00a0\u00a0T\u00fcrkiye\u2019de kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131n boyutlar\u0131 ortaya kondu.<\/p>\n<p><strong>-DEVLET, 104 M\u0130LYARLIK KDV\u2019DEN OLDU-<\/strong><\/p>\n<p>Hesap Uzmanlar\u0131 Kurulu\u2019nun, 2002-2009 d\u00f6nemini ele alan Raporda, kay\u0131t \u00a0\u00a0d\u0131\u015f\u0131l\u0131k 2 farkl\u0131 \u015fekilde hesapland\u0131.<\/p>\n<p>\u0130lk modelde, \u00f6ncelikle sekt\u00f6rlerin yaratt\u0131klar\u0131 katma de\u011ferler \u00a0\u00a0girdi-\u00e7\u0131kt\u0131 tablolar\u0131ndan yararlanarak hesapland\u0131. Muafiyet veya istisnaya tabi \u00a0\u00a0b\u00f6l\u00fcmler ay\u0131kland\u0131ktan sonra vergi taban\u0131 bulundu, sonra da ilgili y\u0131llarda \u00a0\u00a0ge\u00e7erli KDV oranlar\u0131 kullan\u0131larak, tahakkuk etmesi gereken KDV hesapland\u0131. \u00a0\u00a0Ard\u0131ndan da o y\u0131llarda tahakkuk eden KDV ile kar\u015f\u0131la\u015ft\u0131rma yap\u0131ld\u0131.<\/p>\n<p>\u0130kinci modelde ise \u00f6ncelikle her bir sekt\u00f6r\u00fcn toplam sat\u0131\u015flar\u0131n\u0131 \u00a0\u00a0yans\u0131tan, toplam arz belirlendi. Bu rakamdan ihracata konu k\u0131s\u0131m indirildikten \u00a0\u00a0sonra yurt i\u00e7i toplam arz rakam\u0131na ula\u015f\u0131ld\u0131. Bu rakamdan da, KDV a\u00e7\u0131s\u0131ndan muaf \u00a0\u00a0ya da istisnaya konu b\u00f6l\u00fcm d\u00fc\u015f\u00fclerek, vergi taban\u0131 bulundu. Her bir sekt\u00f6r i\u00e7in \u00a0\u00a0yine KDV rakamlar\u0131 hesapland\u0131.<\/p><div class=\"bilge-content-1\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-4213215859\"><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<p><strong>-KR\u0130Z D\u00d6NEMLER\u0130NDE KAYIT DI\u015eILIK ARTIYOR-<\/strong><br \/>\n<strong> <\/strong><\/p>\n<p>Bu y\u00f6ntemle yap\u0131lan hesaplamada 8 y\u0131ll\u0131k d\u00f6nemde tahakkuk edenle, etmesi \u00a0\u00a0gereken KDV aras\u0131nda 104 milyar 26 milyon 642 bin liral\u0131k bir fark oldu\u011fu \u00a0\u00a0anla\u015f\u0131ld\u0131. 2002 y\u0131l\u0131nda KDV a\u00e7\u0131s\u0131ndan ekonomide y\u00fczde 39\u2032luk bir kay\u0131t d\u0131\u015f\u0131l\u0131k \u00a0\u00a0bulunurken, bu rakam red ve iade rakamlar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda y\u00fczde 29\u2032a \u00a0d\u00fc\u015ft\u00fc.<\/p>\n<p>Rapora g\u00f6re, 2002 y\u0131l\u0131ndan 2006 y\u0131l\u0131na kadarki d\u00f6nemde kay\u0131t d\u0131\u015f\u0131l\u0131kta \u00a0\u00a0bir iyile\u015fme g\u00f6r\u00fcld\u00fc. Ancak d\u00fcnya ekonomisinde ortaya \u00e7\u0131kan krize paralel 2007, \u00a0\u00a02008 ve 2009 y\u0131llar\u0131nda kay\u0131t d\u0131\u015f\u0131l\u0131k rakamlar\u0131nda bir y\u00fckselme g\u00f6zlendi. Red ve \u00a0\u00a0iadeler sonras\u0131 2007 y\u0131l\u0131nda y\u00fczde 19\u2032a y\u00fckselen kay\u0131t d\u0131\u015f\u0131l\u0131k oran\u0131, 2008 \u00a0\u00a0y\u0131l\u0131nda y\u00fczde 20, 2009 y\u0131l\u0131nda ise y\u00fczde 28 olarak ger\u00e7ekle\u015fti. Red ve iadelerin \u00a0\u00a0hesap d\u0131\u015f\u0131nda b\u0131rak\u0131ld\u0131\u011f\u0131nda ise 2009 y\u0131l\u0131nda T\u00fcrk ekonomisinin y\u00fczde 40\u2032n\u0131n \u00a0\u00a0kay\u0131t d\u0131\u015f\u0131 oldu\u011fu gibi bir sonuca ula\u015f\u0131ld\u0131.<\/p>\n<p>Raporda, \u201dBu y\u0131llardaki ekonomik krizin m\u00fckellefleri kay\u0131t d\u0131\u015f\u0131na \u00a0\u00a0y\u00f6neltti\u011fi sonucuna var\u0131labilir. Ekonomik kriz d\u00f6nemlerinde, kay\u0131t d\u0131\u015f\u0131l\u0131kta da \u00a0\u00a0art\u0131\u015f oluyor\u201d denildi.<\/p><div class=\"bilge-content-2\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-3972474990\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"1818807385\"\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><strong>-KAYIT DI\u015eILIKTA 2. Y\u00d6NTEM-<\/strong><\/p>\n<p>Girdi-\u00c7\u0131kt\u0131 tablolar\u0131 \u00fczerinden hesaplanan KDV\u2019ye g\u00f6re kay\u0131t d\u0131\u015f\u0131l\u0131kta \u00a0\u00a0ise, 2002 y\u0131l\u0131nda y\u00fczde 38 olan kay\u0131t d\u0131\u015f\u0131l\u0131k oran\u0131, 2005 sonuna kadar y\u00fczde \u00a0\u00a030\u2032lar\u0131n \u00fczerinde seyretti. 2006 y\u0131l\u0131nda y\u00fczde 22\u2032ye d\u00fc\u015fen kay\u0131t d\u0131\u015f\u0131l\u0131k, 2007 ve \u00a0\u00a02008 y\u0131llar\u0131nda y\u00fczde 25, 2009 y\u0131l\u0131nda ise y\u00fczde 27 oldu.<\/p>\n<p>Bu modelde, 2002 y\u0131l\u0131nda T\u00fcrkiye\u2019de tahakkuk etmesi gereken ile tahakkuk \u00a0\u00a0eden KDV aras\u0131nda 21 milyar 833,2 milyon lira fark bulunurken, rakam 2009 y\u0131l\u0131nda \u00a0\u00a056 milyar 631 milyon liraya y\u00fckseldi.<\/p>\n<p>Ancak s\u00f6zkonusu fark, red ve iadelerle birlikte 2002 y\u0131l\u0131nda 13 milyar \u00a0\u00a0380 milyon liraya, 2009 y\u0131l\u0131nda ise 20 milyar 792 milyon liraya geriledi.<\/p>\n<p><strong>-RAKAMLARIN ANAL\u0130Z\u0130-<\/strong><\/p>\n<p>Hesap Uzmanlar\u0131 Kurulu\u2019nun Kay\u0131t D\u0131\u015f\u0131 Ekonomi Raporuna g\u00f6re, 2002-2009 \u00a0\u00a0d\u00f6neminde GSYH, 2,72 kat, bu d\u00f6nemdeki vergi-s\u00fcbvansiyonlar ise 2,6 kat artt\u0131.<\/p>\n<p>Bu s\u00fcre\u00e7te \u00c7in ve Hindistan\u2019\u0131n ucuz mallar \u00fcretmesi ve di\u011fer \u00fclkelere \u00a0\u00a0ihra\u00e7 etmesi, d\u00fcnya ekonomisinde de\u011fi\u015fiklik ya\u015fanmas\u0131na, bir \u00e7ok \u00fclkede baz\u0131 \u00a0\u00a0sekt\u00f6rlerde yerli firmalar\u0131n rekabet edememesine, firmalar\u0131n kapanmas\u0131na ya da \u00a0\u00a0sekt\u00f6rden \u00e7\u0131kmalar\u0131na neden oldu. T\u00fcrkiye\u2019de \u00e7ok eleman istihdam etmelerine \u00a0\u00a0ra\u011fmen, katma de\u011ferin d\u00fc\u015f\u00fck seviyelerde kald\u0131\u011f\u0131 k\u00fc\u00e7\u00fck i\u015fletmeler de bu geli\u015fmeden \u00a0\u00a0etkilendi. Bu durum \u00f6zellikle de tekstil, g\u0131da ve hizmet sekt\u00f6r\u00fcnde ya\u015fand\u0131.<\/p>\n<p>Raporda, \u201dBir dan\u0131\u015fmanl\u0131k \u015firketinin T\u00fcrkiye\u2019de 11 sekt\u00f6rde yapt\u0131\u011f\u0131 \u00a0\u00a0ara\u015ft\u0131rman\u0131n sonucuna g\u00f6re, T\u00fcrk ekonomisi, verim potansiyelinin ancak yar\u0131dan \u00a0\u00a0biraz fazlas\u0131n\u0131 kullan\u0131yor. Bunda mevcut \u015firketlerin k\u00fc\u00e7\u00fck ve verimsiz olmas\u0131n\u0131n \u00a0\u00a0etkisinin b\u00fcy\u00fck oldu\u011funu d\u00fc\u015f\u00fcn\u00fcyoruz\u201d denildi.<\/p>\n<p><strong>-SEKT\u00d6RLER \u0130T\u0130BAR\u0130YLE DURUM- <\/strong><\/p>\n<p>T\u00fcrkiye\u2019de k\u00fc\u00e7\u00fck i\u015fletmelerin gerek kurulu\u015f a\u015famas\u0131nda, gerekse sonraki \u00a0\u00a0s\u00fcre\u00e7te \u00e7al\u0131\u015fmalar\u0131n aksat\u0131lmadan y\u00fcr\u00fct\u00fclebilmesi i\u00e7in gerekli sermayeye sahip \u00a0\u00a0olmamalar\u0131n\u0131n bu i\u015fletmeleri kay\u0131t d\u0131\u015f\u0131na y\u00f6neltti\u011fi ifade edilen Rapora g\u00f6re, \u00a0\u00a0ithalat\u0131n artmas\u0131yla bu firmalar piyasadan \u00e7ekilmek zorunda kal\u0131yor.<\/p>\n<p>Raporda, sekt\u00f6r baz\u0131nda da analiz yap\u0131l\u0131yor. \u00d6rne\u011fin ayakkab\u0131 imalat\u0131nda \u00a0\u00a0kay\u0131t d\u0131\u015f\u0131 \u00fcretim azalma e\u011filimi g\u00f6steriyor. Sekt\u00f6r\u00fcn girdilerinin \u00e7o\u011funun ithal \u00a0\u00a0olmas\u0131na paralel sekt\u00f6rde fabrikala\u015fman\u0131n artmas\u0131yla birlikte kay\u0131t d\u0131\u015f\u0131 \u00fcretim \u00a0\u00a0azal\u0131yor.<\/p>\n<p>1950\u2032lerden itibaren toplam istihdamda y\u00fczde 13,6, imalat sanayi i\u00e7inde \u00a0\u00a0y\u00fczde 23,9\u2032luk bir paya sahip tekstil ve haz\u0131r giyim sekt\u00f6r\u00fcnde de, 2000\u2032li \u00a0\u00a0y\u0131llar\u0131n ba\u015f\u0131nda ya\u015fanmaya ba\u015flanan talep dalgalanmalar\u0131 ve 2005\u2032de kotalar\u0131n \u00a0\u00a0kalkmas\u0131 ile s\u0131k\u0131nt\u0131ya girildi. Sekt\u00f6rde son 3 y\u0131lda yakla\u015f\u0131k 10 bin i\u015fletmenin \u00a0\u00a0kapand\u0131\u011f\u0131 ve sadece 2008 y\u0131l\u0131nda krizin etkisiyle 60 binin \u00fcst\u00fcnde ki\u015finin i\u015fsiz \u00a0\u00a0kald\u0131\u011f\u0131 tahmin ediliyor.<\/p>\n<p>Bu geli\u015fmeler de Raporda, \u201dT\u00fcrkiye\u2019de faaliyette bulunan k\u00fc\u00e7\u00fck ve orta \u00a0\u00a0boy i\u015fletmelerin k\u00fcreselle\u015fmenin etkisiyle zorlanmaya ba\u015flad\u0131klar\u0131 g\u00f6r\u00fcl\u00fcyor. \u00a0\u00a0Gidi\u015fata ayak uyduramayan ve kay\u0131t d\u0131\u015f\u0131 ekonomiyle dirsek temas\u0131 \u00e7ok olan \u00a0\u00a0i\u015fletmelerin say\u0131lar\u0131n\u0131n ve cirolar\u0131n\u0131n azalmas\u0131, bir\u00e7ok sekt\u00f6rde faaliyetlerin \u00a0\u00a0kay\u0131tl\u0131 hale gelme s\u00fcrecini h\u0131zland\u0131rm\u0131\u015ft\u0131r\u201d \u015feklinde de\u011ferlendiriliyor.<\/p>\n<p>Rapor, Kay\u0131t D\u0131\u015f\u0131 Ekonomiyle M\u00fccadele Eylem Plan\u0131, Form Ba ve Bs\u2019lerin \u00a0\u00a0elektronik ortamda verilmesi ve \u00e7apraz kontrollerin de kay\u0131t d\u0131\u015f\u0131l\u0131kla m\u00fccadelede \u00a0\u00a0olumlu sonu\u00e7 verdi\u011fine vurgu yap\u0131yor.<\/p>\n<p><strong>-\u0130LLER VE B\u00d6LGELERDE DURUM-<\/strong><\/p>\n<p>Rapor, iller ve b\u00f6lgeler itibariyle de \u015fu tespitlere yer veriyor:<\/p>\n<p>\u201d\u00c7e\u015fitli \u00e7al\u0131\u015fmalarda T\u00fcrkiye\u2019deki illerin geli\u015fme oranlar\u0131n\u0131n \u00e7ok \u00a0\u00a0heterojen ve birbirinden kopuk b\u00f6lgeler aras\u0131nda yay\u0131ld\u0131\u011f\u0131, bunun do\u011fal sonucu \u00a0\u00a0olarak iller aras\u0131 ve b\u00f6lgeler aras\u0131 geli\u015fmenin \u00e7ok dengesiz bir karakter arz \u00a0\u00a0etti\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r. T\u00fcrkiye\u2019de GSYH\u2019de en b\u00fcy\u00fck paya sahip 5 ilin ilk \u00a0\u00a0s\u0131ras\u0131ndaki \u0130stanbul\u2019un Adana ve Sakarya ile, Ankara\u2019n\u0131n Afyon ve Bursa ile, \u00a0\u00a0\u0130zmir\u2019in Hatay ve Antalya ile, Kocaeli\u2019nin \u0130zmir ve Hatay ile, Bursa\u2019n\u0131n da \u00a0\u00a0Manisa ve Ankara ile en y\u00fcksek korelasyona sahip oldu\u011fu tespit ediliyor.<\/p>\n<p>\u0130li\u015fkilerin en y\u00fcksek oldu\u011fu iller Adana-\u0130stanbul-Sakarya, \u00a0\u00a0Bursa-Manisa-Afyon-Ni\u011fde ve Denizli-Kayseri aras\u0131ndaki korelasyonun nedenlerinin \u00a0\u00a0ara\u015ft\u0131r\u0131lmas\u0131 gerekti\u011fi, birbirine kom\u015fu olmayan bu iller aras\u0131ndaki ekonomik \u00a0\u00a0ili\u015fkilerin b\u00f6lge, sekt\u00f6rler, arz ve talep a\u00e7\u0131s\u0131ndan de\u011ferlendirilmesine ihtiya\u00e7 \u00a0\u00a0vard\u0131r.\u201d<\/p>\n<p>Sekt\u00f6rlerin birbirleriyle ba\u011flant\u0131lar\u0131na i\u015faret edilen Raporda, enerjide \u00a0\u00a0bir birimlik art\u0131\u015f\u0131n, hizmetler sekt\u00f6r\u00fcnde 1,2 birimlik \u00fcretim art\u0131\u015f\u0131 yaratt\u0131\u011f\u0131, \u00a0\u00a0bunun da hizmetler sekt\u00f6r\u00fcnde 0,000134\u2032l\u00fck vergi art\u0131\u015f\u0131n\u0131, 0,001228\u2032lik \u00a0\u00a0\u00e7al\u0131\u015fanlara \u00f6deme art\u0131\u015f\u0131n\u0131, 0,010880 gayri safi katma de\u011fer art\u0131\u015f\u0131n\u0131, \u00a0\u00a00,000964\u2032l\u00fck mal ve hizmet ithalat art\u0131\u015f\u0131n\u0131 do\u011furdu\u011fu ifade edildi.<\/p>\n<p>Rapora g\u00f6re, 59 sekt\u00f6r\u00fcn her birinde bir birimlik talep art\u0131\u015f\u0131, ekonomide \u00a0\u00a0104,4 birimlik \u00fcretim art\u0131\u015f\u0131 yarat\u0131yor.<\/p>\n<p><strong>-DENET\u0130M S\u0130STEM\u0130 DE\u011e\u0130\u015eMEL\u0130-<\/strong><br \/>\n<strong> <\/strong><\/p>\n<p>Kay\u0131t D\u0131\u015f\u0131 Ekonomi Raporunda, s\u00f6zkonusu bulgular \u0131\u015f\u0131\u011f\u0131nda denetim ve \u00a0\u00a0incelemelerin yap\u0131s\u0131n\u0131n de\u011fi\u015ftirilmesi de \u00f6neriliyor.<\/p>\n<p>Denetim ve incelemelerin nerelerde ya da hangi m\u00fckellefler \u00fczerinde \u00a0\u00a0yo\u011funla\u015ft\u0131r\u0131laca\u011f\u0131n\u0131n belirlenmesinde, sekt\u00f6rlerin \u00e7\u0131k\u0131\u015f nas\u0131 olarak \u00a0\u00a0al\u0131nabilece\u011fi belirtilen Raporda, bu konuda da \u015fu g\u00f6r\u00fc\u015fler savunuluyor:<\/p>\n<p>\u201dSekt\u00f6r odakl\u0131 bir s\u0131n\u0131flama ile ayn\u0131 sekt\u00f6rde faaliyet g\u00f6steren \u00a0\u00a0m\u00fckelleflere ili\u015fkin d\u00fczenli veri sa\u011flanabilir. Bu \u015fekilde sekt\u00f6rle ilgili\u00a0veriler toplanacak, sekt\u00f6re ili\u015fkin oranlar, riskler, s\u0131k\u00e7a yap\u0131lan i\u015flemler \u00a0\u00a0belirlenecek. Bu bilgiler do\u011frultusunda sekt\u00f6rde faaliyet g\u00f6steren m\u00fckelleflerin \u00a0\u00a0ola\u011fan d\u0131\u015f\u0131 durumlar\u0131, k\u0131sa zamanda fark edilip inceleme konusu yap\u0131labilecek. \u00a0\u00a0Ayr\u0131ca sekt\u00f6rde faaliyet g\u00f6steren di\u011fer firmalar da, incelemelerde tespit edilen \u00a0\u00a0ele\u015ftiri konular\u0131 a\u00e7\u0131s\u0131ndan incelemeye al\u0131nabilecek.<\/p>\n<p>T\u00fcm ekonomi i\u00e7in ortalama karl\u0131l\u0131k \u00e7o\u011fu zaman bir anlam ifade etmezken, \u00a0\u00a0sekt\u00f6rel ortalama karl\u0131l\u0131k se\u00e7me kriterlerinden birisi olarak kullan\u0131labilir.\u201d<\/p>\n<p>kaynak<\/p>\n<p><a href=\"http:\/\/www.ekonomihaberyorum.com\/\" data-wpel-link=\"external\" target=\"_blank\" rel=\"nofollow external noopener\">http:\/\/www.ekonomihaberyorum.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maliye Bakanl\u0131\u011f\u0131na g\u00f6re, \u00a0\u00a0T\u00fcrkiye\u2019de ekonominin y\u00fczde 28\u2032i kay\u0131t d\u0131\u015f\u0131nda bulunuyor. 8 y\u0131ll\u0131k d\u00f6nemde kay\u0131t\u00a0d\u0131\u015f\u0131l\u0131k sadece Katma De\u011fer Vergisinde 104 milyar liral\u0131k ekonomik kayba neden \u00a0\u00a0oldu.&hellip;<\/p>\n","protected":false},"author":2,"featured_media":2035,"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-2034","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\/2034","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=2034"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/2034\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media\/2035"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=2034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=2034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=2034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}