{"id":15545,"date":"2024-09-16T22:06:05","date_gmt":"2024-09-16T19:06:05","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/?p=15545"},"modified":"2025-04-23T02:14:05","modified_gmt":"2025-04-22T23:14:05","slug":"maliye-okulu-100-yasinda","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=15545","title":{"rendered":"MAL\u0130YE OKULU 100 YA\u015eINDA&#8230;"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15545\" class=\"elementor elementor-15545\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4f52885d animated-slow e-flex e-con-boxed e-con e-parent\" data-id=\"4f52885d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2468c92 e-con-full e-flex e-con e-child\" data-id=\"2468c92\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26afc7b4 elementor-widget__width-initial elementor-widget-tablet__width-initial elementor-widget elementor-widget-heading\" data-id=\"26afc7b4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xxl\">Makaleler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8829ce6 elementor-headline--style-rotate elementor-widget__width-initial elementor-widget elementor-widget-animated-headline\" data-id=\"8829ce6\" data-element_type=\"widget\" data-settings=\"{&quot;headline_style&quot;:&quot;rotate&quot;,&quot;rotating_text&quot;:&quot;Vergi &amp; Vergi Hukuku\\nHukuk\\nEkonomi\\nG\\u00fcmr\\u00fck\\nDisiplin Hukuku&quot;,&quot;animation_type&quot;:&quot;typing&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;rotate_iteration_delay&quot;:2500}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 class=\"elementor-headline elementor-headline-animation-type-typing elementor-headline-letters\">\n\t\t\t\t\t<span class=\"elementor-headline-plain-text elementor-headline-text-wrapper\"> <\/span>\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">\n\t\t\t\tVergi&nbsp;&&nbsp;Vergi&nbsp;Hukuku\t\t\t<\/span>\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text\">\n\t\t\t\tHukuk\t\t\t<\/span>\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text\">\n\t\t\t\tEkonomi\t\t\t<\/span>\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text\">\n\t\t\t\tG\u00fcmr\u00fck\t\t\t<\/span>\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text\">\n\t\t\t\tDisiplin&nbsp;Hukuku\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-45bc1e66 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"45bc1e66\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3652db30\" data-id=\"3652db30\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c4011d elementor-widget elementor-widget-heading\" data-id=\"0c4011d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">MAL\u0130YE OKULU 100 YA\u015eINDA&#8230;<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-53800cfe\" data-id=\"53800cfe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-82ebbf8 elementor-section-height-min-height elementor-section-content-bottom elementor-section-boxed elementor-section-height-default\" data-id=\"82ebbf8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-6704b4d1 member-info\" data-id=\"6704b4d1\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d1eb6af elementor-widget elementor-widget-heading\" data-id=\"3d1eb6af\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dr. Yusuf \u0130ler\u0130<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-481986aa elementor-widget elementor-widget-heading\" data-id=\"481986aa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ankara - 1978<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-21c4c25d e-con-full e-flex e-con e-parent\" data-id=\"21c4c25d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-56dce6bc e-flex e-con-boxed e-con e-child\" data-id=\"56dce6bc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f613000 elementor-widget elementor-widget-heading\" data-id=\"f613000\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Maliye Okulu 100 ya\u015f\u0131nda... \u0130ht\u0130ya\u00e7 her zamank\u0130nden fazla... <br>Hukuken a\u00e7\u0131k f\u0130\u0130len kapal\u0131<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14dceb57 elementor-widget elementor-widget-text-editor\" data-id=\"14dceb57\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Maliye\u00a0Okulu yeni nesiller taraf\u0131ndan da \u00f6nceki nesiller taraf\u0131ndan pek bilinmez. T\u00fcrkiye\u2019nin ilk k\u00f6y enstit\u00fcs\u00fc niteli\u011findeki okuludur ve b\u00f6yle bir okulun ilk olarak kamu maliyesi alan\u0131nda a\u00e7\u0131lmas\u0131 kayda de\u011ferdir. Cumhuriyetin ilk e\u011fitim kurumlar\u0131ndan biridir ve Cumhuriyet\u2019le ya\u015f\u0131tt\u0131r. Okulun kurulu\u015fu; o d\u00f6nemin \u00f6zelliklerini, ideolojik bak\u0131\u015f\u0131n\u0131, m\u00fccadele birikimini ve renklerini ta\u015f\u0131r. Nas\u0131l m\u0131?<\/p><p>T\u00fcrkiye\u2019nin kurucu kadrolar\u0131, Osmanl\u0131 \u0130mparatorlu\u011funun mali iflasla \u00e7\u00f6kt\u00fc\u011f\u00fcne dair reel ya\u015fanm\u0131\u015fl\u0131klara dayal\u0131 derin bir inan\u00e7 ta\u015f\u0131r. Bu inan\u00e7, Atat\u00fcrk taraf\u0131ndan \u201cMali Ba\u011f\u0131ms\u0131zl\u0131k ve Maliye\u201d \u015fiar\u0131yla a\u00e7\u0131klan\u0131r. Bu amaca ula\u015fmada, Maliye Okuluna b\u00fcy\u00fck \u00f6nem atfedilir; o kadar ki 1924 tarihli Anayasada, \u201cMaliye Okulu\u201dnun a\u00e7\u0131lmas\u0131na yer verilir ve ayn\u0131 y\u0131l Maliye Mektebi ismiyle a\u00e7\u0131l\u0131r.<\/p><p><strong>M\u0130LL\u0130 M\u00dcCADELEYE KATILAN MAL\u0130YEC\u0130LER<\/strong><\/p><p>Neden \u201cMaliye Okulu\u201d sorusu ise bizi Osmanl\u0131 \u0130mparatorlu\u011funun \u00e7\u00f6k\u00fc\u015f\u00fcn\u00fcn son y\u0131llar\u0131na g\u00f6t\u00fcr\u00fcr. 1909\u2019da \u0130stanbul Beyaz\u0131t\u2019ta Maliye Meslek Mektebi a\u00e7\u0131lm\u0131\u015ft\u0131r. Bu okul, alt\u0131 y\u0131l boyunca 1915 y\u0131l\u0131nda \u00c7anakkale\u2019de kara sava\u015flar\u0131 ba\u015flay\u0131ncaya kadar \u00f6\u011frenimine devam eder. Maliye Meslek Mektebi, \u00c7anakkale Sava\u015f\u0131 s\u0131ras\u0131nda \u00f6\u011frencilerinden yoksun kal\u0131r ve kapan\u0131r. Maliye Mektebinin a\u00e7\u0131lmas\u0131na, Milli M\u00fccadeleye kat\u0131lmak \u00fczere Ankara\u2019ya ge\u00e7en Maliye Meslek Mektebi tedrisat\u0131ndan ge\u00e7mi\u015f maliyecilerin esin kayna\u011f\u0131 oldu\u011fu anla\u015f\u0131lmaktad\u0131r. Okulun kurulu\u015f amac\u0131, \u00f6\u011frenci yap\u0131s\u0131, \u00f6\u011fretim kadrosunun niteli\u011fi ile m\u00fcfredat\u0131 Maliye Meslek Mektebi ile benzerdir.<\/p><p>Maliye Meslek Mektebi\u2019nin a\u00e7\u0131ld\u0131\u011f\u01311909\u2019da, maliye naz\u0131rlar\u0131n\u0131n b\u00fct\u00e7enin gelir ve giderleri konusunda naz\u0131m bir rolleri yoktur. Devletin i\u00e7 ve d\u0131\u015f bor\u00e7lar\u0131 bilinmemektedir. Kamu kurulu\u015flar\u0131nda b\u00fct\u00e7e haz\u0131rl\u0131\u011f\u0131nda yeterli bilgi yoktur. B\u00fct\u00e7eler samimi de\u011fildir; gelir ve gider tahminleri do\u011fruluktan uzakt\u0131r. Vergi uygulamalar\u0131nda birlik yoktur. Haks\u0131z vergi uygulamalar\u0131na itirazlar hakl\u0131 bir temelle giderilmeyince zamanla milli nitelikli ayr\u0131l\u0131k\u00e7\u0131 isyanlara d\u00f6n\u00fc\u015fm\u00fc\u015f ve kopmalar olmu\u015ftur. Maliye Mektebi de t\u0131pk\u0131 Maliye Meslek Mektebi gibi maliye memurlar\u0131ndan talebe al\u0131r, \u00f6\u011fretim kadrosu Maliye Bakanl\u0131\u011f\u0131n\u0131n b\u00fcrokratlar\u0131ndan te\u015fekk\u00fcl eder. Bu iki okulun da m\u00fcfredat\u0131 a\u011f\u0131rl\u0131kl\u0131 olarak mali, vergi ve hukuk konular\u0131d\u0131r.<\/p><p><strong>MAL\u0130YE OKULU MAL\u0130YE BAKANLI\u011eI \u0130LE \u00d6ZDE\u015eLE\u015e\u0130R<\/strong><\/p><p>Cumhuriyet kurulur kurulmaz y\u00f6netimin yapt\u0131\u011f\u0131 ilk i\u015flerden biri \u201cE\u011fitimin Birle\u015ftirilmesi\u201d (Tevhid-i Tedrisat) Yasas\u0131d\u0131r (Mart 1924). Bu Yasan\u0131n temel amac\u0131, farkl\u0131 kurumlara ba\u011fl\u0131 olarak farkl\u0131 e\u011fitimi ger\u00e7ekle\u015ftiren e\u011fitim kurumlar\u0131n\u0131n Milli E\u011fitim Bakanl\u0131\u011f\u0131 (Maarif Vekaleti) b\u00fcnyesinde toplamakt\u0131. Maliye Mektebi, bu Yasan\u0131n istisnalar\u0131ndan biri olur; Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 k\u0131l\u0131n\u0131r. T\u00fcrkiye\u2019nin kendi dinamikleriyle ba\u011f\u0131ms\u0131z bir kalk\u0131nma s\u00fcrecinde bunu ger\u00e7ekle\u015ftirecek mali kadrolara ihtiyac\u0131 vard\u0131r. Maliye Bakanl\u0131\u011f\u0131n\u0131n \u00f6rg\u00fctlenmesi kurumla\u015fmas\u0131 yolunda ilk ad\u0131mlar bu tarihlerde at\u0131l\u0131r. \u00c7a\u011fda\u015f b\u00fct\u00e7e tekniklerine g\u00f6re devlet b\u00fct\u00e7esi haz\u0131rlan\u0131r. Osmanl\u0131 \u0130mparatorlu\u011fu d\u00f6neminde hesab\u0131 tutulmayan i\u00e7 ve d\u0131\u015f bor\u00e7lar\u0131n tutar\u0131 tespit edilir ve tasfiyesi sa\u011flan\u0131r.<\/p><p>\u0130cra Vekilleri, 16\/Eyl\u00fcl\/1925 tarihli ve 2473 say\u0131l\u0131 karar\u0131 ile okulun ismi Maliye Tatbikat Mektebi Alisi olur. Uzun bir s\u00fcre iki \u015fube olarak tedrisat verir. A kursu maliye memurlar\u0131ndan al\u0131nan talebelerden te\u015fekk\u00fcl ettirilir. S\u00fcresi iki y\u0131ld\u0131r. S\u00fcresi \u00fc\u00e7 y\u0131l olan B k\u0131sm\u0131 ise orta mektep talebelerinden s\u0131navla olu\u015fturulur. 1943 y\u0131l\u0131na gelindi\u011finde Maliye Meslek Mektebi olan ismi Maarif Vekaletinin 748 numaral\u0131 olurlar\u0131yla Maliye Okulu ad\u0131n\u0131 al\u0131r ve lise derecesine muadil okul olarak kabul edilir.<\/p><p><strong>YEME \u0130\u00c7ME VE BARINMA MAL\u0130YET\u0130NDEN TASARRUF ADINA KAMU MAL\u0130YES\u0130NE OPERASYON<\/strong><\/p><p>Cumhuriyet d\u00f6nemi de yekpare de\u011fildir. Maliye Okulu 1950 y\u0131l\u0131nda kapat\u0131l\u0131r. \u0130ktisat yaz\u0131n\u0131nda, 1950-1954 aral\u0131\u011f\u0131 kapal\u0131 ekonomiyi tasfiye, d\u0131\u015f sermayeye a\u00e7\u0131lma ve serbest piyasa ekonomisine ge\u00e7i\u015f denemesinin yap\u0131ld\u0131\u011f\u0131 y\u0131llar olarak ge\u00e7er. Yani bu d\u00f6nemde, Maliye okullar\u0131n\u0131n tamamen kapand\u0131\u011f\u0131 24 Ocak 1980 \u0130stikrar Program\u0131 ve uygulamalar\u0131n\u0131 an\u0131msat\u0131r nitelikte politikalar y\u00fcr\u00fcrl\u00fcktedir. Olmad\u0131\u011f\u0131 g\u00f6r\u00fcl\u00fcr. Olanaklar\u0131n t\u00fckenmesi ve daralma ile birlikte be\u015f y\u0131l sonra, 1955\u2019te kendisini kuran ilk meclisin hemen yan\u0131ndaki binada a\u00e7\u0131l\u0131r, kapand\u0131\u011f\u0131 1997\u2019e kadar \u00f6\u011frenimini burada s\u00fcrd\u00fcr\u00fcr. 1977 y\u0131l\u0131nda \u0130zmir Maliye Meslek Lisesi a\u00e7\u0131l\u0131r. Bu okul son Maliye okulu olarak 2003 y\u0131l\u0131na kadar mezun verir. \u00dc\u00e7\u00fcnc\u00fcs\u00fc 1979-1988 aral\u0131\u011f\u0131nda \u00f6\u011frenim veren \u0130stanbul Maliye Meslek lisesidir. \u0130thal ikameci birikim modelinin t\u0131kand\u0131\u011f\u0131, T\u00fcrkiye\u2019nin kendi dinamikleriyle kalk\u0131nma yollar\u0131n\u0131n da arand\u0131\u011f\u0131 70\u2019li y\u0131llarda say\u0131s\u0131n\u0131n artmas\u0131 dikkate de\u011ferdir.<\/p><p>Maliye okulunun kapat\u0131lmas\u0131na, k\u00fcresel akt\u00f6rlerin yat\u0131l\u0131 okullar\u0131n devlete getirdi\u011fi maliyet yan\u0131lsamas\u0131na ili\u015fkin g\u00f6r\u00fc\u015fleri gerek\u00e7e olmu\u015ftur. Nedir bu maliyet diye s\u0131ralamak gerekirse; hepsi de S\u00fcmerbank ve Devlet Malzeme Ofisinden (DMO) temin edilen ders kitaplar\u0131, ara\u00e7 ve gere\u00e7, giyim, yeme ve i\u00e7me ile bar\u0131nmad\u0131r. Ne var ki ama\u00e7 kamu maliyesine operasyon olunca bunun T\u00fcrkiye maliyesine a\u011f\u0131r maliyeti konu d\u0131\u015f\u0131 kalm\u0131\u015ft\u0131r.<\/p><p><strong>MAL\u0130 KURUMLARIMIZIN OMURGASININ TASF\u0130YES\u0130<\/strong><\/p><p>Zorlu s\u0131navlarla \u00f6\u011frenci alan Maliye Okulu projesinin \u015fifresi, mezunlar\u0131n\u0131n devlete mecburi hizmet y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Mezunlar\u0131n\u0131n neredeyse tamam\u0131 ayr\u0131ca y\u00fcksek okul okumakla birlikte mecburi hizmetini tamamlad\u0131ktan sonra da devletten ayr\u0131lmam\u0131\u015f, kurumlar\u0131m\u0131z\u0131n mali birimlerinin ta\u015fra ve merkez kadrolar\u0131nda orta ve \u00fcst derecede idari g\u00f6revlerde veya vergi denetimi alan\u0131nda \u00e7al\u0131\u015fmaya devam etmi\u015flerdir. B\u00fcy\u00fck \u00e7o\u011funlu\u011fu bu kurumlarda emekli olmu\u015flard\u0131r. Maliye, vergi, muhasebe, hesap kitap gibi devletin en elzem, en hayati ayn\u0131 zamanda en sevimsiz, en s\u0131k\u0131c\u0131, en zor i\u015flerini Maliye Okulu tedrisat\u0131ndan ge\u00e7en kadrolar yapm\u0131\u015ft\u0131r. Bu \u00fclkenin gelmi\u015f ge\u00e7mi\u015f mali mevzuatlar\u0131n\u0131 en iyi bilen kadrolar\u0131 Maliye Okulu mezunlar\u0131d\u0131r. Mesleki tedrisata lise \u00e7a\u011f\u0131nda ba\u015flay\u0131p, sonras\u0131nda da mali kurumlardaki proaktif \u00e7al\u0131\u015fman\u0131n do\u011fal ve normal sonucudur bu.<\/p><p>Bu \u00f6zellikleriyle Maliye Bakanl\u0131\u011f\u0131 ba\u015fta olmak \u00fczere mali ve ekonomik kurumlar\u0131n omurgas\u0131 olmu\u015flard\u0131r. Maliye okullar\u0131n\u0131n kapat\u0131lmas\u0131 T\u00fcrkiye\u2019nin mali kurumlar\u0131n\u0131n omurgas\u0131n\u0131n tasfiyesidir. Devlette yeti\u015fmi\u015f kadrolara y\u00f6nelik bu tasfiye Maliye okullar\u0131n\u0131n kapat\u0131lmas\u0131yla s\u0131n\u0131rl\u0131 de\u011fildir. Devletin mali teknokrat ve b\u00fcrokrasisine, 3568 say\u0131l\u0131 Yasa kapsam\u0131nda s\u0131navs\u0131z yeminli mali m\u00fc\u015favir (YMM) yolunun a\u00e7\u0131lmas\u0131, denetim birimlerinin tek \u00e7at\u0131 alt\u0131nda toplanmas\u0131 da bu fonksiyonu g\u00f6rm\u00fc\u015ft\u00fcr.<\/p><p>Maliye, vergi ve hukuk gibi meselelerin ger\u00e7ek anlamlar\u0131yla kavranmas\u0131 40 y\u0131ll\u0131k birikimli tecr\u00fcbeler gerektirir. Nitekim devletin i\u015fleyi\u015fini bilen k\u0131rk y\u0131ll\u0131k maliyeciler ve hukuk\u00e7ular oldu\u011fu i\u00e7in Osmanl\u0131 \u0130mparatorlu\u011funun k\u00fcllerinden T\u00fcrkiye Cumhuriyeti kurulmu\u015ftur. Maliye okulu, bu bilincin birikimli tecr\u00fcbeleriyle 1924 Anayasas\u0131nda yer alm\u0131\u015f ve Cumhuriyetin a\u00e7t\u0131\u011f\u0131 ilk e\u011fitim kurumu olmu\u015ftur. Anayasalarda isminden s\u00f6z ettiren ba\u015fka bir okul yoktur.<\/p><p><strong>HUKUKEN A\u00c7IK F\u0130\u0130LEN KAPALI<\/strong><\/p><p>Okul hukuken de\u011fil fiilen kapat\u0131lm\u0131\u015ft\u0131r. Maliye Okulunu a\u00e7an mevzuat oldu\u011fu gibi y\u00fcr\u00fcrl\u00fcktedir. Bu okula olan ihtiya\u00e7 ise her zamankinden fazlad\u0131r. A\u00e7\u0131laca\u011f\u0131 muhakkakt\u0131r, standartlar\u0131 ise; s\u0131navla giri\u015f, lise muadili, yat\u0131l\u0131 olmas\u0131 ve devlete mecburi hizmet y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Maliye okulu i\u015flevinin fak\u00fcltelerle yerine getirilemeyece\u011fi bu ikisinin farkl\u0131 fonksiyonlar\u0131 oldu\u011fu 100 y\u0131l\u0131 a\u015fk\u0131n birikimli tecr\u00fcbelerle kan\u0131tl\u0131 hale gelmi\u015ftir.<\/p><p><strong>VEFA<\/strong><\/p><p>Maliye Okulunda, 1977-78 \u00f6\u011frenim d\u00f6neminde 16 ya\u015f\u0131ndayken mezun oldum. Bu okulun en belirgin \u00f6zelli\u011fi vefad\u0131r. Okula vefa, aileye vefa, mesle\u011fe vefa, vatana vefa. Maliye okulunda bu duygular ilmek ilmek i\u015flenir. Mezunlar\u0131n\u0131n birbirlerine ba\u011fl\u0131l\u0131klar\u0131 y\u00fcksektir. Abilik temelli kutsal bir ba\u011fd\u0131r bu. Hayat boyu devam eder. T\u00fcrkiye\u2019nin veya d\u00fcnyan\u0131n en me\u015fhur fak\u00fcltelerini bitiren mezunlar\u0131na da soruldu\u011funda, Maliye Okulu mezunuyum derler. Bir rozet takacaklarsa Maliye Okulu rozeti takarlar. Hangi akademik, b\u00fcrokratik veya siyas\u0131 makama gelirse gelsinler, b\u00fct\u00fcn m\u00fcktesebatlar\u0131n\u0131 bu okula ba\u011flarlar.<\/p><p><strong>HABABAM SINIFI<\/strong><\/p><p>Bug\u00fcn ve yar\u0131n ki 19 May\u0131s\u2019ta, T\u00fcrkiye\u2019nin d\u00f6rt bir yan\u0131nda gelen Maliye Okulu mezunlar\u0131, Denizli Pamukkale\u2019de, 100. Y\u0131l\u0131nda okullar\u0131n\u0131 anacaklar. Bu bulu\u015fmada, her duygu ya\u015fanacak, t\u0131pk\u0131 okul y\u0131llar\u0131nda oldu\u011fu gibi \u201cHababam S\u0131n\u0131f\u0131\u201d tad\u0131nda ge\u00e7ecektir.<\/p><p><strong>Odatv.com<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4592c999 e-flex e-con-boxed e-con e-parent\" data-id=\"4592c999\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-73545365 e-flex e-con-boxed e-con e-child\" data-id=\"73545365\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-472308b0 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class=\"elementor-post__thumbnail__link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=15545\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"168\" height=\"192\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2024\/09\/yileri-1.jpeg\" class=\"attachment-medium size-medium wp-image-15552\" alt=\"\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=15545\" >\n\t\t\t\tMAL\u0130YE OKULU 100 YA\u015eINDA&#8230;\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadminister\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t16\/09\/2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-14866 post type-post status-publish format-standard 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src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/11\/Ozyurt_Cardak-279x300.png\" class=\"attachment-medium size-medium wp-image-4920\" alt=\"Ozyurt Cardak\" srcset=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/11\/Ozyurt_Cardak-279x300.png 279w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/11\/Ozyurt_Cardak-952x1024.png 952w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/11\/Ozyurt_Cardak-768x826.png 768w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/11\/Ozyurt_Cardak.png 1340w\" sizes=\"(max-width: 279px) 100vw, 279px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4921\" >\n\t\t\t\tMaliye Okulu Can Suyu \u0130ken&#8230;\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadminister\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t20\/11\/2018\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4869 post type-post status-publish format-standard has-post-thumbnail hentry category-weareonthepress\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4869\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"156\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/10\/ozyurt_haber-300x156.png\" class=\"attachment-medium size-medium wp-image-4868\" alt=\"ozyurt haber\" srcset=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/10\/ozyurt_haber-300x156.png 300w, https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/10\/ozyurt_haber.png 700w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4869\" >\n\t\t\t\t\u00d6zyurt Gazetesi Haberi\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadminister\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t10\/10\/2018\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4866 post type-post status-publish format-standard has-post-thumbnail hentry category-weareonthepress category-haber category-haber-arsivi\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4866\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"100\" height=\"100\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/09\/ahmek_ak.jpg\" class=\"attachment-medium size-medium wp-image-4864\" alt=\"ahmek ak\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4866\" >\n\t\t\t\tProf. Dr. Ahmet AK Kanal 26 Tv&#8217;de\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadminister\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t25\/09\/2018\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<div class=\"e-load-more-anchor\" data-page=\"1\" data-max-page=\"5\" data-next-page=\"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fposts%2F15545&#038;paged=2\"><\/div>\n\t\t\t\t<nav class=\"elementor-pagination\" aria-label=\"Pagination\">\n\t\t\t<span class=\"page-numbers prev\">&laquo; \u00d6nceki<\/span>\n<a class=\"page-numbers next\" href=\"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fposts%2F15545&#038;paged=2\">Sonraki &raquo;<\/a>\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Makaleler Vergi\u00a0&amp;\u00a0Vergi\u00a0Hukuku Hukuk Ekonomi G\u00fcmr\u00fck Disiplin\u00a0Hukuku Dr. Yusuf \u0130ler\u0130 Ankara &#8211; 1978 Maliye Okulu 100 ya\u015f\u0131nda&#8230; \u0130ht\u0130ya\u00e7 her zamank\u0130nden fazla&#8230; Hukuken a\u00e7\u0131k f\u0130\u0130len kapal\u0131 Maliye\u00a0Okulu yeni nesiller taraf\u0131ndan da \u00f6nceki nesiller taraf\u0131ndan pek bilinmez. T\u00fcrkiye\u2019nin ilk k\u00f6y enstit\u00fcs\u00fc niteli\u011findeki okuludur ve b\u00f6yle bir okulun ilk olarak kamu maliyesi alan\u0131nda a\u00e7\u0131lmas\u0131<\/p>\n","protected":false},"author":1,"featured_media":15552,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[89,7],"tags":[],"class_list":["post-15545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-weareonthepress","category-makale"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/15545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15545"}],"version-history":[{"count":10,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/15545\/revisions"}],"predecessor-version":[{"id":17698,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/15545\/revisions\/17698"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/15552"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}