{"id":53346,"date":"2018-02-12T18:09:33","date_gmt":"2018-02-12T15:09:33","guid":{"rendered":"https:\/\/www.bilgeyatirimci.com\/?p=53346"},"modified":"2018-02-13T11:10:39","modified_gmt":"2018-02-13T08:10:39","slug":"mahfi-egilmez-tek-hazine-hesabi-degisiyor","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/mahfi-egilmez-tek-hazine-hesabi-degisiyor\/","title":{"rendered":"Mahfi E\u011filmez &#8211; Tek Hazine Hesab\u0131 De\u011fi\u015fiyor"},"content":{"rendered":"<h2>Mahfi E\u011filmez&#8217;in bug\u00fcnk\u00fc yaz\u0131s\u0131<\/h2>\n<h3>Hazine Nakit Y\u00f6netiminin Temeli<\/h3>\n<p>Kamu gelir ve giderleri aras\u0131nda iki t\u00fcr uyumsuzluk ortaya \u00e7\u0131kar. \u0130lki zaman uyumsuzlu\u011fudur. Kamu giderleri s\u00fcrekli ve neredeyse tekd\u00fcze bir seyir izler. Buna kar\u015f\u0131l\u0131k kamu gelirlerinin baz\u0131lar\u0131 d\u00fczenli baz\u0131lar\u0131 d\u00fczensiz bir seyir izler. \u00d6rne\u011fin KDV gibi vergi gelirleri her ay tahsil edilmesine kar\u015f\u0131l\u0131k, baz\u0131 vergiler belirli aylarda taksitler halinde tahsil edilir. Bu durumda kamu kesimi a\u00e7\u0131s\u0131ndan baz\u0131 aylarda gelir a\u00e7\u0131\u011f\u0131 baz\u0131 aylarda ise gelir fazlas\u0131 olu\u015fur. Bu uyumsuzlu\u011fu gidermek i\u00e7in gelir fazlas\u0131 olan aylarda tasarruf yap\u0131p gider fazlas\u0131 olan aylar\u0131n \u00f6demelerini kar\u015f\u0131lamak ya da gider fazlas\u0131 olan aylarda bu giderleri kar\u015f\u0131lamak i\u00e7in bor\u00e7lan\u0131p gelir fazlas\u0131 olan aylarda bu bor\u00e7lar\u0131 \u00f6demek gerekir.<\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-1279139861\"><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>\u0130kinci uyumsuzluk yer uyumsuzlu\u011fudur. Baz\u0131 illerin gelir fazlalar\u0131na kar\u015f\u0131l\u0131k baz\u0131 illerin gider fazlalar\u0131 vard\u0131r. \u00d6rne\u011fin bir\u00e7ok b\u00fcy\u00fck vergi m\u00fckellefi \u0130stanbul merkezli oldu\u011fu i\u00e7in \u0130stanbul\u2019da tahsil edilen kamu gelirleri, \u0130stanbul i\u00e7in yap\u0131lan kamu giderlerinden fazlad\u0131r. Buna kar\u015f\u0131l\u0131k \u00f6rne\u011fin Hakk\u00e2ri\u2019nin gelirleri d\u00fc\u015f\u00fckt\u00fcr ve giderlerini kar\u015f\u0131lamaya yetmez. Bu durumda \u00fclke \u00e7ap\u0131nda gelir ve giderlerin birbiriyle uyumland\u0131r\u0131lmas\u0131 i\u00e7in geliri fazla olan yerlerden geliri d\u00fc\u015f\u00fck olanlara gelir aktar\u0131m\u0131 yapmak gerekir.<\/p>\n<h6>Yaz\u0131n\u0131n devam\u0131 i\u00e7in <a href=\"http:\/\/www.mahfiegilmez.com\/2018\/02\/tek-hazine-hesab-degisiyor.html\" target=\"_blank\" rel=\"noopener nofollow external\" data-wpel-link=\"external\">TIKLAYINIZ<\/a>.<\/h6>\n","protected":false},"excerpt":{"rendered":"<p>Mahfi E\u011filmez&#8217;in bug\u00fcnk\u00fc yaz\u0131s\u0131 Hazine Nakit Y\u00f6netiminin Temeli Kamu gelir ve giderleri aras\u0131nda iki t\u00fcr uyumsuzluk ortaya \u00e7\u0131kar. \u0130lki zaman uyumsuzlu\u011fudur. Kamu giderleri s\u00fcrekli ve&hellip;<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"closed","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":[808,801,847],"class_list":["post-53346","post","type-post","status-publish","format-standard","hentry","category-tumyazilar","tag-ekonomi-makaleleri","tag-ekonomi-yazarlari-listesi","tag-mahfi-egilmez-yazilari"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/53346","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=53346"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/53346\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=53346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=53346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=53346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}