{"id":37734,"date":"2026-07-20T16:24:51","date_gmt":"2026-07-20T16:24:51","guid":{"rendered":"https:\/\/www.abchukuk.com\/index.php\/2026\/07\/20\/hsk-1-daire-baskani-turan-kuloglu-guclu-ekonomi-guclu-hukuk-sistemiyle-insa-edilir\/"},"modified":"2026-07-20T16:24:51","modified_gmt":"2026-07-20T16:24:51","slug":"hsk-1-daire-baskani-turan-kuloglu-guclu-ekonomi-guclu-hukuk-sistemiyle-insa-edilir","status":"publish","type":"post","link":"https:\/\/www.abchukuk.com\/index.php\/2026\/07\/20\/hsk-1-daire-baskani-turan-kuloglu-guclu-ekonomi-guclu-hukuk-sistemiyle-insa-edilir\/","title":{"rendered":"HSK 1. Daire Ba\u015fkan\u0131 Turan Kulo\u011flu: G\u00fc\u00e7l\u00fc ekonomi, g\u00fc\u00e7l\u00fc hukuk sistemiyle in\u015fa edilir"},"content":{"rendered":"

SON.TV\/ANKARA<\/strong><\/p>\n

H\u00e2kimler ve Savc\u0131lar Kurulu 1. Daire Ba\u015fkan\u0131 Turan Kulo\u011flu, Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan d\u00fczenlenen 16. D\u00f6nem Vergi M\u00fcfetti\u015f Yard\u0131mc\u0131l\u0131\u011f\u0131 E\u011fitim Program\u0131\u2019n\u0131n a\u00e7\u0131l\u0131\u015f\u0131na kat\u0131ld\u0131.<\/strong><\/p>\n

Programda konu\u015fan Kulo\u011flu<\/strong>, vergi m\u00fcfetti\u015fli\u011finin yaln\u0131zca rakamlar, bilan\u00e7o kalemleri ve beyannameler \u00fczerinden y\u00fcr\u00fct\u00fclen teknik bir g\u00f6rev olmad\u0131\u011f\u0131n\u0131 belirterek, vergi denetiminin hukuk devletinin ekonomik aya\u011f\u0131n\u0131 g\u00fc\u00e7lendiren stratejik bir kamu hizmeti oldu\u011funu ifade etti.<\/p>\n

\u00a0<\/p>\n

\"\"<\/p>\n

\u201cVERG\u0130, DEVLET \u0130LE VATANDA\u015e ARASINDAK\u0130 G\u00dcVEN S\u00d6ZLE\u015eMES\u0130D\u0130R\u201d<\/strong><\/p>\n

Vergi m\u00fcfetti\u015flerinin devletin mali g\u00fcc\u00fcn\u00fc korudu\u011funu, kay\u0131t d\u0131\u015f\u0131l\u0131kla m\u00fccadele etti\u011fini, d\u00fcr\u00fcst m\u00fckellefi ve adil rekabet ortam\u0131n\u0131 g\u00fcvence alt\u0131na ald\u0131\u011f\u0131n\u0131 belirten Kulo\u011flu<\/strong>, verginin yaln\u0131zca gelir toplama arac\u0131 olarak de\u011ferlendirilemeyece\u011fini s\u00f6yledi.<\/p>\n

Kulo\u011flu, \u201cVergi, devlet ile vatanda\u015f aras\u0131ndaki g\u00fcven s\u00f6zle\u015fmesidir\u201d<\/strong> ifadelerini kullanarak, bu g\u00fcvenin adil, tarafs\u0131z, \u00f6ng\u00f6r\u00fclebilir ve hukuk devleti ilkelerine uygun denetim faaliyetleriyle korunabilece\u011fini kaydetti.<\/p>\n

\u201cDENET\u0130M\u0130N AMACI CEZALANDIRMAK DE\u011e\u0130L\u201d<\/strong><\/p>\n

Modern vergi denetimi anlay\u0131\u015f\u0131n\u0131n yaln\u0131zca hata veya eksik beyan arayan bir yap\u0131dan ibaret olmad\u0131\u011f\u0131n\u0131 vurgulayan Kulo\u011flu<\/strong>, denetimin temel amac\u0131n\u0131n m\u00fckellefi cezaland\u0131rmak de\u011fil, do\u011fru davran\u0131\u015fa y\u00f6nlendirmek oldu\u011funu s\u00f6yledi.<\/p>\n

Kulo\u011flu<\/strong>, denetimin kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131 azaltmas\u0131, vergiye g\u00f6n\u00fcll\u00fc uyumu art\u0131rmas\u0131, riskleri \u00f6nceden belirlemesi ve d\u00fcr\u00fcst m\u00fckellefi korumas\u0131 gerekti\u011fini ifade etti.<\/p>\n

\"\"<\/p>\n

\u00a0<\/p>\n

HUKUKA G\u00dcVEN \u0130LE EKONOM\u0130K G\u00dcVEN ARASINDAK\u0130 BA\u011e<\/strong><\/p>\n

Geli\u015fmi\u015f ekonomilerin g\u00fc\u00e7l\u00fc hukuk sistemi, \u00f6ng\u00f6r\u00fclebilir vergi d\u00fczeni, etkin denetim mekanizmas\u0131 ve kurumsal g\u00fcven ortam\u0131 \u00fczerinde y\u00fckseldi\u011fini belirten Kulo\u011flu<\/strong>, yat\u0131r\u0131mc\u0131lar a\u00e7\u0131s\u0131ndan hukuka ve ekonomiye g\u00fcvenin b\u00fcy\u00fck \u00f6nem ta\u015f\u0131d\u0131\u011f\u0131n\u0131 s\u00f6yledi.<\/p>\n

Kulo\u011flu, \u201cHukuka g\u00fcven azald\u0131\u011f\u0131nda ekonomik g\u00fcven de azalacakt\u0131r. Ekonomik g\u00fcven azald\u0131\u011f\u0131nda yat\u0131r\u0131m ve b\u00fcy\u00fcme azalacakt\u0131r. Yat\u0131r\u0131m azald\u0131\u011f\u0131nda ise \u00fcretim ve istihdam etkilenecektir\u201d<\/strong> dedi.<\/p>\n

\"\"<\/p>\n

\u00a0<\/p>\n

\u201cGEC\u0130KEN ADALET EKONOM\u0130K MAL\u0130YET DE \u00dcRET\u0130R\u201d<\/strong><\/p>\n

Yarg\u0131lamalar\u0131n makul s\u00fcrede tamamlanmas\u0131, gecikmelerin \u00f6nlenmesi ve \u00f6ng\u00f6r\u00fclebilir karar s\u00fcre\u00e7lerinin olu\u015fturulmas\u0131n\u0131n yaln\u0131zca hukuki bir hedef olmad\u0131\u011f\u0131n\u0131 ifade eden Kulo\u011flu<\/strong>, bunlar\u0131n ekonomik kalk\u0131nman\u0131n da temel \u015fartlar\u0131 aras\u0131nda yer ald\u0131\u011f\u0131n\u0131 belirtti.<\/p>\n

Kulo\u011flu, \u201cGeciken adalet yaln\u0131zca hukuki maliyet \u00fcretmez. Ekonomik maliyet de \u00fcretir. Siyasi ve sosyal maliyet de \u00fcretir. Belirsizlik ve risk olu\u015fturur, yat\u0131r\u0131m kararlar\u0131n\u0131 erteler\u201d<\/strong> ifadelerini kulland\u0131.<\/p>\n

\u201cG\u00dc\u00c7L\u00dc RAPOR, G\u00dc\u00c7L\u00dc SORU\u015eTURMANIN TEMEL\u0130D\u0130R<\/strong>\u201d<\/p>\n

Vergi incelemeleri s\u0131ras\u0131nda zimmet, r\u00fc\u015fvet, g\u00f6revi k\u00f6t\u00fcye kullanma, g\u00fcveni k\u00f6t\u00fcye kullanma, sahtecilik ve ka\u00e7ak\u00e7\u0131l\u0131k gibi su\u00e7lara ili\u015fkin bulgular\u0131n da ortaya \u00e7\u0131kabildi\u011fine i\u015faret eden Kulo\u011flu<\/strong>, vergi m\u00fcfetti\u015flerince haz\u0131rlanan raporlar\u0131n zaman zaman ceza soru\u015fturmalar\u0131n\u0131n ba\u015flamas\u0131na zemin haz\u0131rlad\u0131\u011f\u0131n\u0131 s\u00f6yledi.<\/p>\n

Haz\u0131rlanacak raporlar\u0131n hukuken sa\u011flam, delile dayal\u0131, objektif, \u00f6l\u00e7\u00fcl\u00fc ve hakkaniyetli olmas\u0131 gerekti\u011fini belirten Kulo\u011flu, \u201cG\u00fc\u00e7l\u00fc rapor, g\u00fc\u00e7l\u00fc soru\u015fturman\u0131n temelidir. G\u00fc\u00e7l\u00fc soru\u015fturma ise g\u00fc\u00e7l\u00fc adaletin \u00f6nemli unsurlar\u0131ndan biridir\u201d<\/strong> dedi.<\/p>\n

\"\"<\/p>\n

D\u00dcR\u00dcST M\u00dcKELLEF VE \u00dcRET\u0130M KORUNMALI<\/strong><\/p>\n

\u015eirketlerin yaln\u0131zca ekonomik yap\u0131lardan ibaret olmad\u0131\u011f\u0131n\u0131 vurgulayan Kulo\u011flu<\/strong>, her i\u015fletmenin arkas\u0131nda emek, aileler, \u00e7al\u0131\u015fanlar, \u00fcretim, ihracat ve istihdam bulundu\u011funu s\u00f6yledi.<\/p>\n

Vergi denetimi yap\u0131l\u0131rken devletin mali menfaatinin yan\u0131 s\u0131ra \u00fcretimin devaml\u0131l\u0131\u011f\u0131n\u0131n, ekonomik hayat\u0131n s\u00fcrd\u00fcr\u00fclebilirli\u011finin ve d\u00fcr\u00fcst m\u00fckellefin korunmas\u0131n\u0131n da g\u00f6zetilmesi gerekti\u011fini ifade etti.<\/p>\n

YAPAY ZEK\u00c2 VE VER\u0130 ANAL\u0130Z\u0130 VURGUSU<\/strong><\/p>\n

Vergi m\u00fcfetti\u015flerinin yaln\u0131zca vergi mevzuat\u0131n\u0131 bilmelerinin yeterli olmad\u0131\u011f\u0131n\u0131 belirten Kulo\u011flu<\/strong>; muhasebe, ceza hukuku, bor\u00e7lar hukuku, ticaret hukuku, finans, ekonomi, teknoloji, yapay zek\u00e2, veri analizi ve de\u011fi\u015fen i\u015f modellerinin de yak\u0131ndan takip edilmesi gerekti\u011fini s\u00f6yledi.<\/p>\n

G\u00fcn\u00fcm\u00fcz denetim anlay\u0131\u015f\u0131n\u0131n disiplinler aras\u0131 bir bak\u0131\u015f a\u00e7\u0131s\u0131n\u0131 zorunlu k\u0131ld\u0131\u011f\u0131n\u0131 belirten Kulo\u011flu<\/strong>, anayasa hukuku ve idare hukukunun temel ilkelerinin de mesleki yakla\u015f\u0131m\u0131n ayr\u0131lmaz par\u00e7as\u0131 olmas\u0131 gerekti\u011fini kaydetti.<\/p>\n

\"\"<\/p>\n

\u201cHER DOSYANIN ARKASINDA B\u0130R \u0130NSAN VARDIR\u201d<\/strong><\/p>\n

Kulo\u011flu<\/strong>, vergi m\u00fcfetti\u015f yard\u0131mc\u0131lar\u0131na meslek hayatlar\u0131 boyunca her dosyan\u0131n arkas\u0131nda bir insan, her karar\u0131n arkas\u0131nda ekonomik sonu\u00e7lar ve her raporun arkas\u0131nda toplumsal g\u00fcven bulundu\u011funu unutmamalar\u0131 \u00e7a\u011fr\u0131s\u0131nda bulundu.<\/p>\n

Mali disiplin ile adaletin birlikte g\u00fc\u00e7l\u00fc devleti olu\u015fturdu\u011funu ifade eden Kulo\u011flu<\/strong>, bilgi, vicdan, yetki, adalet ve hukuk devleti ilkelerinin bir arada g\u00f6zetilmesi gerekti\u011fini s\u00f6yledi.<\/p>\n

\u00d6te yandan HSK 1. Daire Ba\u015fkan\u0131 Turan Kulo\u011flu\u2019nun konu\u015fmas\u0131n\u0131n tamam\u0131 \u015f\u00f6yle;<\/strong><\/p>\n

VERG\u0130 DENET\u0130M KURULU BA\u015eKANLI\u011eI<\/strong>
\n16. D\u00d6NEM VERG\u0130 M\u00dcFETT\u0130\u015e YARDIMCILI\u011eI<\/strong>
\nE\u011e\u0130T\u0130M PROGRAMI A\u00c7ILI\u015e KONU\u015eMASI<\/strong><\/p>\n

Say\u0131n Ba\u015fkan\u0131m,<\/strong>
\nK\u0131ymetli Hocalar\u0131m\u0131z,<\/strong>
\nDe\u011ferli Vergi M\u00fcfetti\u015flerimiz ve Vergi M\u00fcfetti\u015f Yard\u0131mc\u0131lar\u0131m\u0131z,<\/strong>
\nHan\u0131mefendiler, Beyefendiler,<\/strong><\/p>\n

Sizleri sayg\u0131yla selaml\u0131yorum.<\/strong><\/p>\n

Bug\u00fcn burada yaln\u0131zca bir e\u011fitim program\u0131n\u0131n a\u00e7\u0131l\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirmiyoruz. Ayn\u0131 zamanda devletimizin en stratejik g\u00f6revlerinden birini \u00fcstlenecek gen\u00e7 meslek mensuplar\u0131n\u0131n meslek yolculu\u011funa e\u015flik ediyoruz.<\/strong><\/p>\n

\u00c7\u00fcnk\u00fc vergi m\u00fcfetti\u015fli\u011fi, sadece rakamlar\u0131n, bilan\u00e7o kalemlerinin veya beyannamelerin incelendi\u011fi teknik bir meslek de\u011fildir.<\/strong><\/p>\n

Vergi m\u00fcfetti\u015fli\u011fi; devletin mali g\u00fcc\u00fcn\u00fc koruyan, kamu kaynaklar\u0131n\u0131n adaletli kullan\u0131m\u0131na katk\u0131 sa\u011flayan, kay\u0131t d\u0131\u015f\u0131l\u0131kla m\u00fccadele eden, d\u00fcr\u00fcst m\u00fckellefi koruyan, haks\u0131z rekabeti \u00f6nleyen ve nihayetinde hukuk devletinin ekonomik aya\u011f\u0131n\u0131 g\u00fc\u00e7lendiren \u00f6nemli bir kamu g\u00f6revidir.<\/strong><\/p>\n

Devletler yaln\u0131zca kanunlarla de\u011fil; g\u00fc\u00e7l\u00fc kurumlar\u0131yla, g\u00fc\u00e7l\u00fc ekonomileriyle ve vatanda\u015flar\u0131n\u0131n devlete duydu\u011fu g\u00fcvenle ayakta kal\u0131rlar.<\/strong><\/p>\n

G\u00fc\u00e7l\u00fc ekonomi ise tesad\u00fcfen ortaya \u00e7\u0131kmaz.<\/strong><\/p>\n

G\u00fc\u00e7l\u00fc ekonomi; mali disiplinle, \u00f6ng\u00f6r\u00fclebilir vergi sistemiyle, adil denetim mekanizmalar\u0131yla ve g\u00fcven veren hukuk d\u00fczeniyle in\u015fa edilir.<\/strong><\/p>\n

Bu d\u00f6rt unsur birbirinden ayr\u0131lmaz bir b\u00fct\u00fcnd\u00fcr.<\/strong><\/p>\n

\uf076 Vergi denetimi olmadan mali disiplin sa\u011flanamaz.<\/strong>
\n\uf076 Mali disiplin olmadan g\u00fc\u00e7l\u00fc b\u00fct\u00e7e olu\u015fturulamaz.<\/strong>
\n\uf076 G\u00fc\u00e7l\u00fc b\u00fct\u00e7e olmadan yat\u0131r\u0131m ger\u00e7ekle\u015ftirilemez.<\/strong>
\n\uf076 Yat\u0131r\u0131m olmadan kalk\u0131nma m\u00fcmk\u00fcn olmaz.<\/strong><\/p>\n

Dolay\u0131s\u0131yla vergi m\u00fcfetti\u015flerinin yapt\u0131\u011f\u0131 her inceleme, asl\u0131nda \u00fclkemizin gelece\u011fine yap\u0131lan g\u00f6r\u00fcnmeyen ama son derece k\u0131ymetli bir yat\u0131r\u0131md\u0131r.<\/strong><\/p>\n

Vergi; yaln\u0131zca gelir toplama arac\u0131 m\u0131d\u0131r? Elbette de\u011fildir.<\/strong><\/p>\n

Vergi, devlet ile vatanda\u015f aras\u0131ndaki g\u00fcven s\u00f6zle\u015fmesidir.<\/strong><\/p>\n

Nitekim Anayasam\u0131z, herkesin mali g\u00fcc\u00fcne g\u00f6re vergi \u00f6demesini \u00f6ng\u00f6rerek vergi adaletini anayasal g\u00fcvence alt\u0131na alm\u0131\u015ft\u0131r.<\/strong><\/p>\n

Bu g\u00fcvenin korunmas\u0131 ise b\u00fcy\u00fck \u00f6l\u00e7\u00fcde sizlerin adil, tarafs\u0131z, \u00f6ng\u00f6r\u00fclebilir ve hukuk devleti ilkelerine uygun \u015fekilde y\u00fcr\u00fctece\u011finiz denetim faaliyetlerine ba\u011fl\u0131d\u0131r.<\/strong><\/p>\n

Denetimin amac\u0131 yaln\u0131zca eksik beyan\u0131 tespit etmek midir? Elbette de\u011fildir.<\/strong><\/p>\n

Denetimin amac\u0131 do\u011fruyu te\u015fvik etmektir.<\/strong><\/p>\n

Denetimin amac\u0131 m\u00fckellefi cezaland\u0131rmak de\u011fil; do\u011fru davran\u0131\u015fa y\u00f6nlendirmektir.<\/strong><\/p>\n

Denetimin amac\u0131 riskleri \u00f6nceden g\u00f6rmek,<\/strong><\/p>\n

Denetimin amac\u0131 kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131 azaltmak,<\/strong><\/p>\n

Denetimin amac\u0131 vergiye g\u00f6n\u00fcll\u00fc uyumu art\u0131rmak,<\/strong><\/p>\n

Denetimin amac\u0131 d\u00fcr\u00fcst m\u00fckellefi korumakt\u0131r.<\/strong><\/p>\n

Modern denetim anlay\u0131\u015f\u0131 art\u0131k yaln\u0131zca hata arayan de\u011fil; sistemi g\u00fc\u00e7lendiren, rehberlik eden ve kurumsal kapasiteyi geli\u015ftiren bir anlay\u0131\u015f\u0131 esas almaktad\u0131r.<\/strong><\/p>\n

Bu y\u00f6n\u00fcyle vergi m\u00fcfetti\u015fi ayn\u0131 zamanda kamu ad\u0131na g\u00fcven in\u015fa eden ki\u015fidir.<\/strong><\/p>\n

Bug\u00fcn d\u00fcnyan\u0131n geli\u015fmi\u015f ekonomilerine bakt\u0131\u011f\u0131m\u0131zda ortak bir \u00f6zellik g\u00f6r\u00fcr\u00fcz.<\/strong>
\nHi\u00e7birisi yaln\u0131zca do\u011fal kaynaklar\u0131 sayesinde geli\u015fmemi\u015ftir.<\/strong><\/p>\n

Hepsinin ortak paydas\u0131;<\/strong><\/p>\n

\uf0fc g\u00fc\u00e7l\u00fc hukuk sistemi ve adalet duygusu<\/strong>
\n\uf0fc \u00f6ng\u00f6r\u00fclebilir vergi sistemi,<\/strong>
\n\uf0fc etkin denetim mekanizmas\u0131<\/strong>
\n\uf0fc ve kurumsal g\u00fcven ortam\u0131d\u0131r.<\/strong><\/p>\n

Yat\u0131r\u0131mc\u0131 a\u00e7\u0131s\u0131ndan iki duygu her \u015feyden daha \u00f6nemlidir.<\/strong><\/p>\n

Birincisi hukuka g\u00fcven,<\/strong><\/p>\n

\u0130kincisi ise ekonomiye g\u00fcvendir.<\/strong><\/p>\n

Bu iki g\u00fcven birbirinden ba\u011f\u0131ms\u0131z de\u011fildir.<\/strong><\/p>\n

Hukuka g\u00fcven azald\u0131\u011f\u0131nda ekonomik g\u00fcven de azalacakt\u0131r.<\/strong><\/p>\n

Ekonomik g\u00fcven azald\u0131\u011f\u0131nda yat\u0131r\u0131m ve b\u00fcy\u00fcme azalacakt\u0131r.<\/strong><\/p>\n

Yat\u0131r\u0131m azald\u0131\u011f\u0131nda ise \u00fcretim ve istihdam etkilenecektir.<\/strong><\/p>\n

Dolay\u0131s\u0131yla adalet ile ekonomi aras\u0131nda g\u00f6r\u00fcnmeyen ama son derece g\u00fc\u00e7l\u00fc bir ba\u011f bulunmaktad\u0131r.<\/strong><\/p>\n

Bug\u00fcn yarg\u0131 te\u015fkilat\u0131 olarak bizler de \u00e7al\u0131\u015fmalar\u0131m\u0131z\u0131 tam da bu anlay\u0131\u015f \u00fczerine in\u015fa ediyoruz.<\/strong><\/p>\n

Yarg\u0131lamalar\u0131n makul s\u00fcrede tamamlanmas\u0131,<\/strong><\/p>\n

gecikmelerin ortadan kald\u0131r\u0131lmas\u0131,<\/strong><\/p>\n

\u00f6ng\u00f6r\u00fclebilir karar s\u00fcre\u00e7lerinin olu\u015fturulmas\u0131,<\/strong><\/p>\n

vatanda\u015f\u0131n adalete g\u00fcveninin art\u0131r\u0131lmas\u0131,<\/strong><\/p>\n

yaln\u0131zca hukuki bir hedef de\u011fildir.<\/strong><\/p>\n

Ayn\u0131 zamanda ekonomik kalk\u0131nman\u0131n da temel \u015fartlar\u0131ndan biridir.<\/strong><\/p>\n

\u00c7\u00fcnk\u00fc geciken adalet yaln\u0131zca hukuki maliyet \u00fcretmez.<\/strong><\/p>\n

Ekonomik maliyet de \u00fcretir.<\/strong><\/p>\n

Siyasi ve sosyal maliyet de \u00fcretir.<\/strong><\/p>\n

Belirsizlik \u00fcretir.<\/strong><\/p>\n

Risk \u00fcretir.<\/strong><\/p>\n

Yat\u0131r\u0131m kararlar\u0131n\u0131 erteler.<\/strong><\/p>\n

\u0130\u015fte bu noktada sizlerin y\u00fcr\u00fctt\u00fc\u011f\u00fc mali denetim faaliyetleri ile bizlerin y\u00fcr\u00fctt\u00fc\u011f\u00fc yarg\u0131 hizmetleri ayn\u0131 ortak amaca hizmet etmektedir.<\/strong><\/p>\n

O ama\u00e7;<\/strong><\/p>\n

\uf0d8 hukuk g\u00fcvenli\u011fini g\u00fc\u00e7lendirmek,<\/strong>
\n\uf0d8 ekonomik g\u00fcveni art\u0131rmak<\/strong>
\n\uf0d8 ve g\u00fc\u00e7l\u00fc T\u00fcrkiye idealine katk\u0131 sunmakt\u0131r.<\/strong><\/p>\n

Hukuk devletinin en g\u00fc\u00e7l\u00fc \u015fekilde hissedildi\u011fi alanlardan biri de devlet ile vatanda\u015f\u0131n kar\u015f\u0131 kar\u015f\u0131ya geldi\u011fi s\u00fcre\u00e7lerdir. Vergi denetimi de tam bu noktada kamu g\u00fcc\u00fcn\u00fcn hukukla s\u0131nand\u0131\u011f\u0131 en \u00f6nemli uygulama alanlar\u0131ndan biridir.<\/strong><\/p>\n

Vergi incelemeleri s\u0131ras\u0131nda yaln\u0131zca vergi kayb\u0131 tespit edilmez.<\/strong><\/p>\n

\u2022 Zaman zaman zimmet,<\/strong>
\n\u2022 r\u00fc\u015fvet,<\/strong>
\n\u2022 g\u00f6revi k\u00f6t\u00fcye kullanma,<\/strong>
\n\u2022 g\u00fcveni k\u00f6t\u00fcye kullanma,<\/strong>
\n\u2022 sahtecilik,<\/strong>
\n\u2022 ka\u00e7ak\u00e7\u0131l\u0131k<\/strong>
\n\u2022 ve benzeri su\u00e7lara ili\u015fkin bulgular da ortaya \u00e7\u0131kabilmektedir.<\/strong><\/p>\n

Haz\u0131rlanan raporlar \u00e7o\u011fu zaman ceza soru\u015fturmalar\u0131n\u0131n ba\u015flamas\u0131na vesile olmaktad\u0131r.<\/strong><\/p>\n

Dolay\u0131s\u0131yla sizler yaln\u0131zca mali denetim yapm\u0131yorsunuz.<\/strong><\/p>\n

Ayn\u0131 zamanda kamu d\u00fczeninin ve kamu bar\u0131\u015f\u0131 ile hukuk devletinin korunmas\u0131na da do\u011frudan katk\u0131 sunuyorsunuz.<\/strong><\/p>\n

Bu nedenle haz\u0131rlayaca\u011f\u0131n\u0131z her rapor;<\/strong><\/p>\n

\uf076 hukuken sa\u011flam,<\/strong>
\n\uf076 vicdanen do\u011fru,<\/strong>
\n\uf076 delile dayal\u0131,<\/strong>
\n\uf076 objektif,<\/strong>
\n\uf076 \u00f6l\u00e7\u00fcl\u00fc<\/strong>
\n\uf076 ve hakkaniyetli olmak zorundad\u0131r.<\/strong><\/p>\n

\u00c7\u00fcnk\u00fc g\u00fc\u00e7l\u00fc rapor, g\u00fc\u00e7l\u00fc soru\u015fturman\u0131n temelidir.<\/strong><\/p>\n

G\u00fc\u00e7l\u00fc soru\u015fturma ise g\u00fc\u00e7l\u00fc adaletin \u00f6nemli unsurlar\u0131ndan biridir.<\/strong><\/p>\n

Say\u0131n Ba\u015fkan\u0131m, K\u0131ymetli M\u00fcfetti\u015f Arkada\u015flar\u0131m,<\/strong><\/p>\n

\u015eirketler yaln\u0131zca ekonomik yap\u0131lar de\u011fildir.<\/strong><\/p>\n

Her i\u015fletmenin arkas\u0131nda emek vard\u0131r.<\/strong><\/p>\n

Al\u0131n teri vard\u0131r.<\/strong><\/p>\n

Aileler vard\u0131r.<\/strong><\/p>\n

\u00c7al\u0131\u015fanlar vard\u0131r.<\/strong><\/p>\n

\u00dcretim vard\u0131r.<\/strong><\/p>\n

\u0130hracat vard\u0131r.<\/strong><\/p>\n

\u0130stihdam vard\u0131r.<\/strong><\/p>\n

Bu nedenle denetim yap\u0131l\u0131rken devletin mali menfaati kadar \u00fcretimin devaml\u0131l\u0131\u011f\u0131, ekonomik hayat\u0131n s\u00fcrd\u00fcr\u00fclebilirli\u011fi ve d\u00fcr\u00fcst m\u00fckellefin korunmas\u0131 da g\u00f6zetilmelidir.<\/strong><\/p>\n

Vergi m\u00fcfetti\u015fi, hukukun \u00e7izdi\u011fi s\u0131n\u0131rlar i\u00e7erisinde hareket ederek devletin hakk\u0131n\u0131 korurken ekonomik hayat\u0131n dinamizmini de dikkate almal\u0131d\u0131r.<\/strong><\/p>\n

Adalet ile ekonomik canl\u0131l\u0131k birbirinin alternatifi de\u011fildir.<\/strong><\/p>\n

Tam tersine birbirini g\u00fc\u00e7lendiren iki temel de\u011ferdir.<\/strong><\/p>\n

Toplumda \u015f\u00f6yle anlaml\u0131 bir s\u00f6z vard\u0131r. \u0130nsan eme\u011fiyle kazand\u0131\u011f\u0131n\u0131 kolay kolay unutmaz.<\/strong><\/p>\n

Bu s\u00f6z, m\u00fclkiyet hakk\u0131n\u0131n insan hayat\u0131ndaki de\u011ferini ve hukuk d\u00fczeninin bu hakk\u0131 koruma sorumlulu\u011funu hat\u0131rlatmaktad\u0131r.<\/strong><\/p>\n

\u0130nsanlar mallar\u0131n\u0131, yat\u0131r\u0131mlar\u0131n\u0131 ve emeklerini koruyacak bir hukuk d\u00fczeni g\u00f6rmek isterler.<\/strong><\/p>\n

\u0130\u015fte bunun i\u00e7in adalet b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/strong><\/p>\n

Vergi denetimi de bu adalet zincirinin vazge\u00e7ilmez halkalar\u0131ndan biridir.<\/strong><\/p>\n

\u00c7\u00fcnk\u00fc adil vergi sistemi, m\u00fclkiyet hakk\u0131n\u0131n da en \u00f6nemli g\u00fcvencelerinden biridir.<\/strong><\/p>\n

K\u0131ymetli arkada\u015flar,<\/strong><\/p>\n

Sizlerden beklenen yaln\u0131zca mevzuat\u0131n iyi bilinmesi midir? Elbette de\u011fildir.<\/strong><\/p>\n

\u2022 Muhasebeyi,<\/strong>
\n\u2022 vergi hukukunu,<\/strong>
\n\u2022 ceza hukukunu,<\/strong>
\n\u2022 bor\u00e7lar hukukunu,<\/strong>
\n\u2022 ticaret hukukunu,<\/strong>
\n\u2022 e\u015fya hukukunu,<\/strong>
\n\u2022 aile hukukunu,<\/strong>
\n\u2022 finans\u0131,<\/strong>
\n\u2022 ekonomiyi,<\/strong>
\n\u2022 teknolojiyi,<\/strong>
\n\u2022 yapay zek\u00e2y\u0131,<\/strong>
\n\u2022 veri analizini<\/strong>
\n\u2022 ve de\u011fi\u015fen i\u015f modellerini de yak\u0131ndan takip etmenizdir.<\/strong><\/p>\n

\u00c7\u00fcnk\u00fc g\u00fcn\u00fcm\u00fcz denetimi disiplinler aras\u0131 bak\u0131\u015f a\u00e7\u0131s\u0131 gerektirmektedir.<\/strong><\/p>\n

Bu nedenle vergi hukuku yan\u0131nda anayasa hukuku ve idare hukukunun temel ilkeleri de mesleki bak\u0131\u015f a\u00e7\u0131n\u0131z\u0131n ayr\u0131lmaz bir par\u00e7as\u0131 olacakt\u0131r.<\/strong><\/p>\n

Meslek hayat\u0131n\u0131z boyunca \u00f6\u011frenece\u011finiz en \u00f6nemli hususlardan biri de \u015fudur:<\/strong><\/p>\n

Her dosyan\u0131n arkas\u0131nda bir insan vard\u0131r.<\/strong><\/p>\n

Ceza hukukunda ifade edildi\u011fi \u00fczere \u2018su\u00e7luyu kaz\u0131rsan\u0131z alt\u0131ndan insan \u00e7\u0131kar\u2019 anlay\u0131\u015f\u0131, hukukun her olay\u0131n merkezine insan\u0131 koydu\u011funu hat\u0131rlat\u0131r.<\/strong><\/p>\n

Her karar\u0131n arkas\u0131nda ekonomik sonu\u00e7lar vard\u0131r.<\/strong>
\nHer raporun arkas\u0131nda toplumsal g\u00fcven bulunmaktad\u0131r.<\/strong><\/p>\n

H\u00e2kim ve savc\u0131lar\u0131m\u0131z adaletin ger\u00e7ekle\u015fmesi i\u00e7in nas\u0131l b\u00fcy\u00fck bir sorumluluk ta\u015f\u0131yorsa;<\/strong>
\nsizler de mali disiplinin sa\u011flanmas\u0131, kamu kaynaklar\u0131n\u0131n korunmas\u0131 ve ekonomik g\u00fcvenin g\u00fc\u00e7lendirilmesi bak\u0131m\u0131ndan ayn\u0131 derecede \u00f6nemli bir kamu g\u00f6revini yerine getireceksiniz.<\/strong><\/p>\n

Bir tarafta adaletin tecellisi,<\/strong><\/p>\n

di\u011fer tarafta mali disiplinin tesisi\u2026<\/strong><\/p>\n

\u0130kisi birlikte g\u00fc\u00e7l\u00fc devleti olu\u015fturur.<\/strong><\/p>\n

G\u00fc\u00e7l\u00fc devlet ise vatanda\u015f\u0131na g\u00fcven veren devlettir.<\/strong><\/p>\n

S\u00f6zlerime son verirken \u015funu \u00f6zellikle ifade etmek isterim:<\/strong><\/p>\n

\u00dclkemizin gelece\u011fi; yaln\u0131zca b\u00fcy\u00fck yat\u0131r\u0131mlarla de\u011fil, o yat\u0131r\u0131mlar\u0131 koruyacak g\u00fc\u00e7l\u00fc hukuk sistemiyle, sa\u011flam mali yap\u0131s\u0131yla ve nitelikli insan kayna\u011f\u0131yla \u015fekillenecektir.<\/strong><\/p>\n

Sizler bu b\u00fcy\u00fck yap\u0131n\u0131n \u00e7ok \u00f6nemli bir par\u00e7as\u0131 olacaks\u0131n\u0131z.<\/strong><\/p>\n

Bilginizi vicdanla,<\/strong><\/p>\n

yetkinizi adaletle,<\/strong><\/p>\n

tecr\u00fcbenizi tevazuyla,<\/strong><\/p>\n

kararlar\u0131n\u0131z\u0131 ise hukuk devleti ilkeleriyle bulu\u015fturdu\u011funuz m\u00fcddet\u00e7e sadece ba\u015far\u0131l\u0131 bir vergi m\u00fcfetti\u015fi de\u011fil; devletimizin kurumsal haf\u0131zas\u0131na de\u011fer katan \u00f6rnek kamu g\u00f6revlileri olaca\u011f\u0131n\u0131za y\u00fcrekten inan\u0131yorum.<\/strong><\/p>\n

Bu duygu ve d\u00fc\u015f\u00fcncelerle, e\u011fitim program\u0131n\u0131n hay\u0131rl\u0131 olmas\u0131n\u0131 diliyor; sizleri yeti\u015ftiren ailelerinize, hocalar\u0131n\u0131za ve mesle\u011fe emek veren t\u00fcm b\u00fcy\u00fcklerinize te\u015fekk\u00fcr ediyor, hepinizi sayg\u0131 ve muhabbetle selaml\u0131yorum.\u201d<\/strong><\/p>\n

ET\u0130KETLER: #HSK #TuranKulo\u011flu #VergiDenetimKurulu #VergiM\u00fcfetti\u015fi #HukukG\u00fcvenli\u011fi #EkonomikG\u00fcven #Adalet #VergiDenetimi #SonTV<\/strong><\/p>\n

HSK 1. Daire Ba\u015fkan\u0131 Turan Kulo\u011flu, Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131 16. D\u00f6nem Vergi M\u00fcfetti\u015f Yard\u0131mc\u0131l\u0131\u011f\u0131 E\u011fitim Program\u0131\u2019n\u0131n a\u00e7\u0131l\u0131\u015f\u0131nda yapt\u0131\u011f\u0131 konu\u015fmada, hukuk g\u00fcvenli\u011fi ile ekonomik g\u00fcvenin birbirinden ayr\u0131 d\u00fc\u015f\u00fcn\u00fclemeyece\u011fini s\u00f6yledi. Kulo\u011flu, \u201cGeciken adalet yaln\u0131zca hukuki de\u011fil, ekonomik, siyasi ve sosyal maliyet de \u00fcretir\u201d dedi.\u00a0Read More<\/a><\/p>","protected":false},"excerpt":{"rendered":"

SON.TV\/ANKARA H\u00e2kimler ve Savc\u0131lar Kurulu 1. Daire Ba\u015fkan\u0131 Turan Kulo\u011flu, Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan d\u00fczenlenen 16. D\u00f6nem Vergi M\u00fcfetti\u015f Yard\u0131mc\u0131l\u0131\u011f\u0131 E\u011fitim Program\u0131\u2019n\u0131n a\u00e7\u0131l\u0131\u015f\u0131na kat\u0131ld\u0131. Programda konu\u015fan Kulo\u011flu, vergi m\u00fcfetti\u015fli\u011finin yaln\u0131zca rakamlar, bilan\u00e7o kalemleri ve beyannameler \u00fczerinden y\u00fcr\u00fct\u00fclen teknik bir g\u00f6rev olmad\u0131\u011f\u0131n\u0131 belirterek, vergi denetiminin hukuk devletinin ekonomik aya\u011f\u0131n\u0131 g\u00fc\u00e7lendiren stratejik bir kamu hizmeti oldu\u011funu […]<\/p>\n","protected":false},"author":1,"featured_media":37735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-37734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haberler"],"_links":{"self":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/37734","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/comments?post=37734"}],"version-history":[{"count":0,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/posts\/37734\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/media\/37735"}],"wp:attachment":[{"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/media?parent=37734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/categories?post=37734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.abchukuk.com\/index.php\/wp-json\/wp\/v2\/tags?post=37734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}