AYM KARARI<\/p>\n
AYM, 06.10.2023 G ve 32331 Say\u0131l\u0131 R.G.\u2019de yay\u0131mlanan Karar\u0131nda;<\/p>\n
\u00d6nce \u0130l \u00f6zel idarelere ve belediyelere genel b\u00fct\u00e7e vergi gelirlerinden ayr\u0131lmakta olan paylar bilgisi verilmektedir;
\n\u0130l \u00f6zel idareleri ve belediyelere genel b\u00fct\u00e7e vergi gelirleri tahsilat\u0131ndan toplam\u0131ndan, vergi iadeleri d\u00fc\u015f\u00fcld\u00fckten sonra kalan net tutar \u00fczerinden y\u00fczde 1,50\u2019si b\u00fcy\u00fck\u015fehir d\u0131\u015f\u0131ndaki belediyelere, y\u00fczde 4,50\u2019si b\u00fcy\u00fck\u015fehirlerdeki il\u00e7e belediyelerine ve y\u00fczde 0,5\u2019i il \u00f6zel idarelerine olmak \u00fczere pay ayr\u0131l\u0131r (Bkz. 5779 S.Yasa,Md.2)<\/p>\n
Ayr\u0131ca 6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (I) Say\u0131l\u0131 Liste\u2019de yer alan mallardan tahsil edilen \u00f6zel t\u00fcketim vergisi hari\u00e7 olmak \u00fczere, b\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde yap\u0131lan genel b\u00fct\u00e7e vergi gelirleri tahsilat\u0131 toplam\u0131n\u0131n y\u00fczde 6\u2019s\u0131 ile genel b\u00fct\u00e7e vergi gelirleri tahsilat\u0131 toplam\u0131 \u00fczerinden b\u00fcy\u00fck\u015fehirlerdeki il\u00e7e belediyelerine ayr\u0131lan paylar\u0131n y\u00fczde 30\u2019u b\u00fcy\u00fck\u015fehir belediye pay\u0131 olarak ayr\u0131l\u0131r.<\/p>\n
Sonras\u0131nda da;<\/p>\n
7456 Say\u0131l\u0131 Yasa\u2019n\u0131n 1. maddesinin gerek\u00e7esinden ek motorlu ta\u015f\u0131tlar vergisinin depremin yaratt\u0131\u011f\u0131 olumsuz etkilerin giderilmesini ama\u00e7lad\u0131\u011f\u0131n\u0131, depremin olumsuz etkilerinin giderilmesi i\u00e7in yerine getirilecek g\u00f6revlerin ve gelir kaynaklar\u0131n\u0131n merkez\u00ee idare ile mahall\u00ee idareler aras\u0131nda da\u011f\u0131t\u0131m\u0131 konusunda kanun koyucunun takdir yetkisinin bulundu\u011funu ve ek motorlu ta\u015f\u0131tlar vergisinin istisnai bir kamu geliri oldu\u011fu g\u00f6zetildi\u011finde kural\u0131n idarenin b\u00fct\u00fcnl\u00fc\u011f\u00fc ilkesi ile mahall\u00ee idarelerin mali \u00f6zerkli\u011fi ilkesini zedeledi\u011finin s\u00f6ylenemez oldu\u011funu; Kural ile de an\u0131lan Kanun ile di\u011fer kanunlara g\u00f6re mahall\u00ee idarelere verilecek paylar\u0131n hesab\u0131nda ek motorlu ta\u015f\u0131tlar vergisinin dikkate al\u0131nmayaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nmak suretiyle ek motorlu ta\u015f\u0131tlar vergisinden elde edilen gelirlerden mahall\u00ee idarelere pay verilmemesi ve bu vergiden sa\u011flanan gelirlerin tamam\u0131n\u0131n merkez\u00ee idare geliri olarak kabul edilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr belirterek, Anayasan\u0131n 123 ve 127nci maddelerine ayk\u0131r\u0131l\u0131k olu\u015fturmad\u0131\u011f\u0131; yasan\u0131n Anayasa\u2019n\u0131n Ba\u015flang\u0131c\u0131 ile 2., 6. ve 153. Maddeleriyle ilgisinin olmad\u0131\u011f\u0131 sonucuna var\u0131ld\u0131\u011f\u0131 ve ba\u015fvurunun reddedildi\u011fi belirtilmektedir.<\/p>\n
AYM Karar\u0131n\u0131n kamuoyunda en \u00e7ok tart\u0131\u015f\u0131lan h\u00fckm\u00fc ise, Anayasan\u0131n 73 \u00fcnc\u00fc maddesi kapsam\u0131nda incelenmesi s\u0131ras\u0131nda ta\u015f\u0131t\u0131n servet unsuru olarak tan\u0131mlanmas\u0131 olmu\u015f ve milyonu a\u015fk\u0131n ta\u015f\u0131tlar ile d\u00fc\u015f\u00fck de\u011ferli ara\u00e7lar kar\u015f\u0131la\u015ft\u0131rmas\u0131nda kar\u015f\u0131m\u0131za \u00e7\u0131km\u0131\u015ft\u0131r. Bu de\u011ferlendirmeyi da aynen al\u0131nt\u0131yorum :\u201d\u2026Anayasa’n\u0131n 73. maddesinin birinci f\u0131kras\u0131nda \u201cHerkes, kamu giderlerini kar\u015f\u0131lamak \u00fczere, mal\u00ee g\u00fcc\u00fcne g\u00f6re, vergi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.\u201d denilmek suretiyle di\u011fer ilkelerin yan\u0131 s\u0131ra verginin m\u00fckellefin mali g\u00fcc\u00fcyle uyumlu olmas\u0131 zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r. Ki\u015finin sahip oldu\u011fu ta\u015f\u0131t\u0131n bir servet unsuru olarak mali g\u00fcc\u00fcn g\u00f6stergelerinden biri oldu\u011fu a\u00e7\u0131kt\u0131r. Kuralda 2023 y\u0131l\u0131 i\u00e7in tahakkuk ettirilen motorlu ta\u015f\u0131tlar vergisi tutar\u0131 kadar ek motorlu ta\u015f\u0131tlar vergisi \u00f6denmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Dolay\u0131s\u0131yla arac\u0131n ya\u015f\u0131, motor silindir hacmi, oturma yeri veya a\u011f\u0131rl\u0131\u011f\u0131 gibi unsurlar dikkate al\u0131narak \u00f6denecek ek motorlu ta\u015f\u0131tlar vergisi belirlenmektedir. Bu itibarla m\u00fckelleflerin ta\u015f\u0131t\u0131n de\u011feriyle orant\u0131s\u0131z bir vergi y\u00fck\u00fc ile kar\u015f\u0131 kar\u015f\u0131ya kald\u0131\u011f\u0131 s\u00f6ylenemez. Ayr\u0131ca 197 say\u0131l\u0131 Kanun\u2019daki istisnalar ek motorlu ta\u015f\u0131tlar vergisi i\u00e7in ge\u00e7erli oldu\u011fu gibi bu vergi a\u00e7\u0131s\u0131ndan 7456 say\u0131l\u0131 Kanun\u2019un 1. maddesinin (4) numaral\u0131 f\u0131kras\u0131nda depremden zarar g\u00f6renlere y\u00f6nelik bir k\u0131s\u0131m istisnalara da yer verilmi\u015ftir. T\u00fcm bu hususlar g\u00f6zetildi\u011finde ve motorlu ta\u015f\u0131tlar vergisinin toplumun t\u00fcm kesimlerini kapsayan yayg\u0131n bir vergi oldu\u011fu da dikkate al\u0131nd\u0131\u011f\u0131nda kural\u0131n mali g\u00fcce g\u00f6re vergilendirme, vergi y\u00fck\u00fcn\u00fcn adaletli da\u011f\u0131l\u0131m\u0131 ve e\u015fitlik ilkeleriyle \u00e7eli\u015fmedi\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r\u201d.<\/p>\n
Yurtta\u015f olarak \u00f6devlerimiz;\u201cvatan hizmeti\u201d ve \u201cvergi \u00f6devi\u201d olarak,Anayasan\u0131n 72 ve 73\u00fcnc\u00fc yer almaktad\u0131r.Her iki \u00f6devde de y\u00fck,bedelli askerlikten bu yana yoksullar \u00fczerine y\u0131k\u0131lm\u0131\u015f bulunmaktad\u0131r.Ve bu y\u00fck yoksulluk ile dolayl\u0131 vergilerin toplam i\u00e7inde a\u011f\u0131rl\u0131\u011f\u0131 artt\u0131k\u00e7a,y\u00fckselmektedir.2024-2026 y\u0131llar\u0131n\u0131 i\u00e7eren OVP\u2019nda bunu g\u00f6rmekteyiz. 2023\u2019de 4.2 Trilyon TL olan vergi geliri hedefi,2024\u2019de 7.4 Trilyon TL, 2025 ve 2026\u2019da ise. Bir \u00f6nceki y\u0131lladan 2 Trilyon TL art\u0131\u015f hedeflenmektedir.B\u00fct\u00fcn bunlar b\u00fct\u00e7enin diki\u015f tutmaz oldu\u011funu g\u00f6stermektedir. Bu a\u00e7\u0131\u011f\u0131 gidermenin iki y\u00f6ntemi bulunmaktad\u0131r. Bunlardan ilki vergi gelirlerini art\u0131rmak, ikincisi ise, harcamalar\u0131n k\u0131s\u0131lmas\u0131d\u0131r. Saray ve \u00e7evresi ve yerel y\u00f6netimler, sayg\u0131nl\u0131\u011f\u0131 harcama art\u0131\u015f\u0131nda g\u00f6rd\u00fc\u011f\u00fcnden, harcama k\u0131s\u0131tlamas\u0131na gitmemekte, a\u00e7\u0131\u011f\u0131 d\u0131\u015f ve i\u00e7 bor\u00e7lanma ezikli\u011fini ya\u015fayarak gidermeye \u00e7abalamaktad\u0131r. Toplumsal duyarl\u0131l\u0131\u011f\u0131 bu konularda art\u0131rmak ve y\u00f6netmek gerekmektedir. Bunun \u00f6nderli\u011fini ve s\u00f6zc\u00fcl\u00fc\u011f\u00fcn\u00fc yapmas\u0131 gereken muhalefet partileri ise,i\u00e7sel ve birbiri ile u\u011fra\u015fmaktad\u0131r.<\/p>\n
NOT: EK-MTV\u2019nin AYM taraf\u0131ndan iptal edilme olas\u0131l\u0131\u011f\u0131 nedeniyle, ilk taksidi Eyl\u00fcl sonunda \u00f6demeyen y\u00fck\u00fcml\u00fclerden, Ekim Ay\u0131 i\u00e7inde \u00f6denmesi ko\u015fulu ile gecikme cezas\u0131 al\u0131m\u0131ndan vazge\u00e7ilmelidir.<\/p>\n","protected":false},"excerpt":{"rendered":"
AYM KARARI AYM, 06.10.2023 G ve 32331 Say\u0131l\u0131 R.G.\u2019de yay\u0131mlanan Karar\u0131nda; \u00d6nce \u0130l \u00f6zel idarelere ve belediyelere genel b\u00fct\u00e7e vergi gelirlerinden ayr\u0131lmakta olan paylar bilgisi verilmektedir; \u0130l \u00f6zel idareleri ve belediyelere genel b\u00fct\u00e7e vergi gelirleri tahsilat\u0131ndan toplam\u0131ndan, vergi iadeleri d\u00fc\u015f\u00fcld\u00fckten sonra kalan net tutar \u00fczerinden y\u00fczde 1,50\u2019si b\u00fcy\u00fck\u015fehir d\u0131\u015f\u0131ndaki belediyelere, y\u00fczde 4,50\u2019si b\u00fcy\u00fck\u015fehirlerdeki il\u00e7e belediyelerine […]<\/p>\n","protected":false},"author":16,"featured_media":59028,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[],"class_list":["post-59067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-add-kurucu-uyesi-prof-dr-mustafa-altintas"],"views":205,"_links":{"self":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts\/59067","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/comments?post=59067"}],"version-history":[{"count":0,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts\/59067\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/media\/59028"}],"wp:attachment":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/media?parent=59067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/categories?post=59067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/tags?post=59067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}