{"id":4401,"date":"2009-09-09T00:03:15","date_gmt":"2009-09-08T21:03:15","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/mehmet-cardak-ve-kitaplar\/"},"modified":"2025-08-02T18:26:38","modified_gmt":"2025-08-02T15:26:38","slug":"mehmet-cardak-ve-kitaplar","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4401","title":{"rendered":"Mehmet \u00c7ardak ve Kitaplar\u0131"},"content":{"rendered":"<h4>Mehmet \u00c7ARDAK (Ankara, 1973)<\/h4>\n<p>1952 y\u0131l\u0131nda Lazkiye&#8217;de (\u015eeren k\u00f6y\u00fc) do\u011fdu. 1973 y\u0131l\u0131nda <strong>Ankara Maliye Okulu&#8217;<\/strong>ndan mezun oldu. Ankara \u0130ktisadi ve Ticari \u0130limler <img decoding=\"async\" class=\" alignleft size-full wp-image-4398\" style=\"margin: 4px; float: left;\" alt=\"m_cardak\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/09\/m_cardak.jpg\" height=\"180\" width=\"260\" \/>Akademisi&#8217;ni bitirdi.<\/p>\n<p>1973 y\u0131l\u0131ndan itibaren Maliye Bakanl\u0131\u011f\u0131 B\u00fct\u00e7e ve Mali Kontrol Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;nde Raport\u00f6r ve G\u00fcmr\u00fck Te\u015fkilat\u0131&#8217;nda merkezi denetim eleman\u0131 olarak g\u00f6rev yapt\u0131. G\u00fcmr\u00fck Kontrol\u00f6rl\u00fc\u011f\u00fc g\u00f6revi nedeniyle, T\u00fcrk g\u00fcmr\u00fcklerlinde \u00e7e\u015fitli incelemeler, ara\u015ft\u0131rmalar ve soru\u015fturmalar y\u00fcr\u00fctt\u00fc ve sonu\u00e7land\u0131rd\u0131. G\u00fcmr\u00fck \u00c7ark\u0131&#8217;n\u0131n i\u015fleyi\u015findeki yanl\u0131\u015fl\u0131klar\u0131 tespite; siyaset\u00e7i, i\u015fadam\u0131 ve g\u00fcmr\u00fck\u00e7\u00fc eksenindeki &#8216;kirli&#8217; ili\u015fkileri belgelemeye \u00e7al\u0131\u015ft\u0131.<\/p>\n<p>Almanya ve Romanya&#8217;da ge\u00e7ici g\u00f6revlerde bulundu. 1980&#8217;den itibaren mesleki konulardaki yaz\u0131lar\u0131; Maliye, G\u00fcmr\u00fck D\u00fcnyas\u0131, Tahtakale Business Life, Dan\u0131\u015fman ve Hedef Dergileri&#8217;nde ve \u00e7e\u015fitli gazetelerde yay\u0131mland\u0131. \u0130lk yap\u0131t\u0131 olan&#8217;T\u00fcrkiye&#8217;mden G\u00fcmr\u00fck Manzaralar\u0131&#8217; Evrim Yay\u0131nlar\u0131 taraf\u0131ndan 2008&#8217;de yay\u0131mland\u0131.<\/p>\n<p>1999 y\u0131l\u0131ndan beri kamu emeklisi olarak; G\u00fcmr\u00fck M\u00fc\u015faviri, G\u00fcmr\u00fck ve D\u0131\u015f Ticaret Dan\u0131\u015fman\u0131, Yeminli Bilirki\u015fi, \u00d6\u011fretim G\u00f6revlisi ve Ara\u015ft\u0131rmac\u0131-Yazar s\u0131fat\u0131 ile mesleki ve sosyal-k\u00fclt\u00fcrel faaliyetlerini s\u00fcrd\u00fcrmektedir.<\/p>\n<h6>Mehmet \u00c7ardak&#8217;\u0131n kitaplar\u0131 hakk\u0131nda tan\u0131t\u0131m yaz\u0131lar\u0131<\/h6>\n<p><img decoding=\"async\" class=\" alignleft size-full wp-image-4399\" style=\"margin: 3px; float: left;\" alt=\"tmg_ktb\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/09\/tmg_ktb.png\" height=\"243\" width=\"160\" \/> <span> <\/span><\/p>\n<p><strong>T\u00fcrkiyemden G\u00fcmr\u00fck Manzaralar\u0131<\/strong><\/p>\n<p><span>Son 40 y\u0131ll\u0131k k\u0131sa G\u00fcmr\u00fck tarihinde, Ba\u015fbakan S\u00fcleyman Demirel, B\u00fclent Ecevit ve Turgut \u00d6zal y\u00f6neti-mindeki T\u00fcrkiyede; g\u00fcmr\u00fckler d\u00fczeltilememi\u015f, g\u00fcmr\u00fck-ler delik de\u015fik edilmi\u015f ve \u00fclkenin namusu kirletilmi\u015fti.<\/p>\n<p>Gelmi\u015f ge\u00e7mi\u015f hangi iktidar d\u00f6neminde olursa olsun, g\u00fcmr\u00fcklerde yolsuzluklar, h\u0131rs\u0131zl\u0131klar, \u00fc\u00e7k\u00e2\u011f\u0131tlar, usuls\u00fczl\u00fckler ve ka\u00e7ak\u00e7\u0131l\u0131k \u00e7e\u015fitlenerek artm\u0131\u015f; ekonominin ahlak\u0131 bozulmu\u015f ve g\u00fcmr\u00fcklerde r\u00fc\u015fvet tarifeli hale gelmi\u015fti. R\u00fc\u015fvet verilirse g\u00fcmr\u00fckler h\u0131zl\u0131 \u00e7al\u0131\u015fm\u0131\u015f, r\u00fc\u015fvet al\u0131nmad\u0131\u011f\u0131 zaman g\u00fcmr\u00fck i\u015fleri aksat\u0131lm\u0131\u015ft\u0131. T\u00fcrkiye, birilerinin cebi i\u00e7in sermaye yap\u0131lm\u0131\u015f; kay\u0131ts\u0131z ekonomi r\u00fc\u015fvetle pompalanm\u0131\u015f ve g\u00fcmr\u00fck\u00e7\u00fcler bu t\u00fcr hastal\u0131klardan kurtulamam\u0131\u015ft\u0131.<\/p>\n<p>T\u00fcrkiye Temiz Toplum  yaratamam\u0131\u015ft\u0131!<\/span><\/p>\n<p><span><br \/>\n<\/span><\/p>\n<p><span><img decoding=\"async\" class=\" alignright size-full wp-image-4400\" style=\"margin: 3px; float: right;\" alt=\"tg100ys_ktb\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/09\/tg100ys_ktb.png\" height=\"263\" width=\"171\" \/><\/span><\/p>\n<p><strong>T\u00fcrk G\u00fcmr\u00fck\u00e7\u00fclerin 100 Y\u0131ll\u0131k Ser\u00fcveni<\/strong><\/p>\n<p>Emekli G\u00fcmr\u00fck Ba\u015fkontrol\u00f6r\u00fc Mehmet \u00c7ardak&#8217;\u0131n T\u00fcrk G\u00fcmr\u00fck\u00e7\u00fclerinin 1900-2000 y\u0131llar\u0131n\u0131 kapsayan d\u00f6nemde ya\u015fad\u0131klar\u0131n\u0131 anlatan kitab\u0131 Evrim Yay\u0131nevinden \u00e7\u0131kt\u0131.<\/p>\n<p><strong>\u201cT\u00fcrk G\u00fcmr\u00fck\u00e7\u00fclerinin 100 Y\u0131ll\u0131k Ser\u00fcveni\u201d adl\u0131 kitab\u0131yla g\u00fcndeme yeniden  damgas\u0131n\u0131 vurmaya haz\u0131rlanan \u00c7ardak, 100 y\u0131ll\u0131k g\u00fcmr\u00fck ge\u00e7mi\u015fini belgeleriyle  g\u00fcn \u0131\u015f\u0131\u011f\u0131na \u00e7\u0131kar\u0131yor.<\/strong><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Eski  G\u00fcmr\u00fck Ba\u015fkontrol\u00f6r\u00fc, G\u00fcmr\u00fck M\u00fc\u015faviri, G\u00fcmr\u00fck ve D\u0131\u015f Ticaret Dan\u0131\u015fman\u0131, Yeminli  Bilirki\u015fi ve Ara\u015ft\u0131rmac\u0131-Yazar Mehmet \u00c7ardak, \u201c<strong>T\u00fcrk G\u00fcmr\u00fck Kanunu\u2019nda  5911 Say\u0131l\u0131 Kanun \u0130le Yap\u0131lan Yeni D\u00fczenlemeler Y\u00fcz\u00fcnden G\u00fcmr\u00fckler Kevgire  D\u00f6necek<\/strong>\u201d dedi.<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">\u201c<strong>T\u00fcrk G\u00fcmr\u00fck\u00e7\u00fclerinin 100 Y\u0131ll\u0131k Ser\u00fcveni\u201d<\/strong> adl\u0131 kitab\u0131yla  g\u00fcndeme yeniden damgas\u0131n\u0131 vurmaya haz\u0131rlanan G\u00fcmr\u00fck M\u00fc\u015faviri Mehmet \u00c7ardak,  kitab\u0131nda 1909-2009 y\u0131llar\u0131 aras\u0131nda g\u00fcmr\u00fcklerle ilgili 100 y\u0131ll\u0131k ge\u00e7mi\u015fi  belgeleriyle g\u00fcn \u0131\u015f\u0131\u011f\u0131na \u00e7\u0131kar\u0131yor.<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">7  Eyl\u00fcl 2009 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek <span> <\/span>5911 say\u0131l\u0131 Kanun ile halen  y\u00fcr\u00fcrl\u00fckte bulunan 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nda \u00f6nemli de\u011fi\u015fiklerin yap\u0131ld\u0131\u011f\u0131n\u0131  G\u00fcmr\u00fck M\u00fc\u015favirlerine rakip olacak yeni \u2018g\u00fcmr\u00fck\u00e7\u00fc\u2019 tiplerinin yarat\u0131ld\u0131\u011f\u0131n\u0131 ifade  eden \u00c7ardak, \u201c G\u00fcmr\u00fckler bir \u00fclkenin namusu ve ekonominin ahl\u00e2k\u0131d\u0131r.  G\u00fcmr\u00fcklerini zapturapt alt\u0131na alamayan devletlerin ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131ndan asla s\u00f6z  edilemez! Nitekim bundan tam 100 y\u0131l \u00f6nce, Osmanl\u0131 Devleti kapit\u00fclasyonlar  y\u00fcz\u00fcnden d\u0131\u015f bor\u00e7 bata\u011f\u0131na saplanm\u0131\u015f, g\u00fcmr\u00fck gelirleri D\u00fcyun-u Umumiye  \u0130daresi\u2019ne devredilmi\u015fti. Bu durumun sonucu olarak da Osmanl\u0131\u2019n\u0131n Hazinesi ifl\u00e2s  etmi\u015fti. \u00c7\u00fcnk\u00fc Osmanl\u0131 Devleti\u2019nde g\u00fcmr\u00fcklerdeki ithalat, ihracat ve sair g\u00fcmr\u00fck  i\u015fleri Ermeniler, Rumlar ve Museviler taraf\u0131ndan takip ediliyor ve  sonu\u00e7land\u0131r\u0131l\u0131yordu. Osmanl\u0131lar,<span> <\/span>d\u0131\u015f ticaret i\u015flerini ve  g\u00fcmr\u00fckleri kontrol edemiyorlard\u0131. Ancak \u0130kinci Me\u015frutiyet\u2019in ilan\u0131ndan sonra  y\u00f6netime gelen \u0130ttihat ve Terakki\u2019nin izledi\u011fi milliyet\u00e7i politikalar  do\u011frultusunda, Osmanl\u0131 Devleti\u2019nin d\u0131\u015f politikas\u0131 Alman yanl\u0131s\u0131 bir \u00e7izgiye  y\u00f6nelirken; ideolojik alanda<span> <\/span>\u2018T\u00fcrk\u00e7\u00fcl\u00fck\u2019 ve dilde de sadele\u015fme ve  \u2018T\u00fcrk\u00e7ele\u015ftirme\u2019 \u00e7al\u0131\u015fmalar\u0131 ba\u015flat\u0131lm\u0131\u015ft\u0131. Ayr\u0131ca gayrim\u00fcslim az\u0131nl\u0131klar\u0131  ekonomik ya\u015famdan silmeyi hedefleyen \u2018Milli \u0130ktisat Politikas\u0131\u2019<span> <\/span>benimsenmi\u015f ve kapit\u00fclasyonlar tek tarafl\u0131 olarak feshedilmi\u015fti. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Bu  politik ve ideolojik geli\u015fmelerin yan\u0131 s\u0131ra, g\u00fcmr\u00fckler ve g\u00fcmr\u00fcklerde i\u015f  takipleri ile ilgili olarak hukuki d\u00fczenlemeler yap\u0131lmak \u00fczere \u00e7al\u0131\u015fmalar da  ba\u015flat\u0131lm\u0131\u015ft\u0131. \u0130kinci Me\u015frutiyet H\u00fck\u00fcmeti taraf\u0131ndan 1909 y\u0131l\u0131n\u0131n ilk aylar\u0131nda  haz\u0131rlanan ve kararla\u015ft\u0131r\u0131lan \u2018G\u00fcmr\u00fck Komisyoncular\u0131 Talimatnamesi\u2019 01 Temmuz  1909 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015ftu. Bu ilk Talimatname ile G\u00fcmr\u00fck  Komisyoncular\u0131n\u0131n stat\u00fcleri tespit edilirken, g\u00f6revleri ve m\u00fckellefiyetleri ile  denetlenmelerine ili\u015fkin usul ve \u015fekil \u015fartlar\u0131 da d\u00fczenlenmi\u015fti. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">\u0130kinci Me\u015frutiyet D\u00f6nemi\u2019nde ayr\u0131ca, gayrim\u00fcslim az\u0131nl\u0131klar\u0131 ekonomik  ya\u015famdan silmeyi hedefleyen Milli \u0130ktisat Politikas\u0131\u2019n\u0131n benimsenmesinin ve  1914\u2019te de kapit\u00fclasyonlar\u0131n tek tarafl\u0131 olarak feshedilmesinin sonucu olarak;  G\u00fcmr\u00fck Komisyonculu\u011fu mesle\u011fi, Osmanl\u0131\u2019n\u0131n i\u00e7inde bulundu\u011fu iktisadi, ticari ve  mali krizden kurtulu\u015fun bir arac\u0131 olarak ke\u015ffedilmi\u015f ve de\u011ferlendirilmi\u015fti. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">\u00c7\u00fcnk\u00fc kapit\u00fclasyonlar y\u00fcz\u00fcnden d\u0131\u015f bor\u00e7 bata\u011f\u0131na saplanan ve D\u00fcyun-u  Umumiye arac\u0131l\u0131\u011f\u0131yla d\u0131\u015f ticarete dayal\u0131 b\u00fct\u00fcn g\u00fcmr\u00fck gelirlerine yaban\u0131  devletler taraf\u0131ndan el konulan Osmanl\u0131 Devleti\u2019nin; milli ekonomisini ve  maliyesini d\u00fczeltebilmek i\u00e7in, d\u0131\u015f ticaretine ve g\u00fcmr\u00fck gelirlerine sahip  \u00e7\u0131kmaktan ba\u015fka \u00e7aresi de kalmam\u0131\u015ft\u0131. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">B\u00f6ylelikle \u0130kinci Me\u015frutiyet\u2019in ilan\u0131ndan itibaren g\u00fcmr\u00fckler ve g\u00fcmr\u00fck  komisyoncular\u0131 ile ilgili olarak yap\u0131lan hukuki d\u00fczenlemeler ve al\u0131nan kararlar  seri bir \u015fekilde y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015ftu. Zaten ecnebilere olan d\u0131\u015f bor\u00e7lar\u0131  y\u00fcz\u00fcnden ifl\u00e2s eden Osmanl\u0131 Devleti\u2019nin, 20\u2019nci y\u00fczy\u0131l\u0131n ilk y\u0131llar\u0131ndan  itibaren ve son da\u011f\u0131lma d\u00f6neminde;<span> <\/span>g\u00fcmr\u00fcklerine \u00e7ekid\u00fczen  vermekten, g\u00fcmr\u00fck rejimini yeniden d\u00fczenlemekten ve g\u00fcmr\u00fck gelirlerini  art\u0131rmaktan; g\u00fcmr\u00fcklerdeki i\u015f takiplerini T\u00fcrk olan, T\u00fcrk\u00e7e okuyan ve yazan  g\u00fcmr\u00fck komisyoncular\u0131na g\u00f6rd\u00fcrmekten ba\u015fka yapabilece\u011fi herhangi bir \u015feyde  kalmam\u0131\u015ft\u0131. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><strong><em><span style=\"text-decoration: underline;\"><span style=\"font-size: 11.5pt;\">Cumhuriyet\u2019in G\u00fcmr\u00fck Komisyoncular\u0131<\/span><\/span><\/em><\/strong><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Ba\u011f\u0131ms\u0131z T\u00fcrk Cumhuriyeti\u2019nin 29 Ekim 1929\u2019da il\u00e2n\u0131n\u0131n hemen ard\u0131ndan,  yeni T\u00fcrk Devleti\u2019nin g\u00fcmr\u00fck i\u015flerini ve g\u00fcmr\u00fcklerde i\u015f takiplerini \u00fclkenin ve  milletin ihtiya\u00e7lar\u0131na g\u00f6re d\u00fczenlemek i\u00e7in derhal harekete ge\u00e7ilmi\u015f ve 01  Temmuz 1909 tarihinde uygulamaya konulan G\u00fcmr\u00fck Komisyoncular\u0131 Talimatnamesi  \u00f6ncelikli olarak h\u00fck\u00fcmetin g\u00fcndemine al\u0131nm\u0131\u015ft\u0131. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Ba\u011f\u0131ms\u0131z Cumhuriyet\u2019in il\u00e2n\u0131ndan tam 2 ay 17 g\u00fcn sonra, M. Kemal  Atat\u00fcrk\u2019\u00fcn milliyet\u00e7ilik anlay\u0131\u015f\u0131, ink\u0131l\u00e2p ve ilkeleri do\u011frultusunda yeniden  d\u00fczenlenen 16 Ocak 1924 tarihli ve 168 say\u0131l\u0131 \u2018G\u00fcmr\u00fck Komisyoncular\u0131  Kararnamesi\u2019 y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015ftu. Yeni T\u00fcrk Cumhuriyeti\u2019nin g\u00fcmr\u00fcklerinde i\u015f  takip edebilecek G\u00fcmr\u00fck Komisyoncular\u0131n\u0131n T\u00fcrk olmas\u0131, T\u00fcrk\u00e7eyi lay\u0131k\u0131yla  s\u00f6ylemesi ve yazmas\u0131 \u015fartt\u0131. Ayr\u0131ca T\u00fcrk G\u00fcmr\u00fck Komisyoncusu olacaklar\u0131n  iktisadi, ticari ve mali konulardan yap\u0131lacak s\u0131navda ba\u015far\u0131l\u0131 olmalar\u0131 da  gerekiyordu. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><strong><em><span style=\"text-decoration: underline;\"><span style=\"font-size: 11.5pt;\">\u0130lk G\u00fcmr\u00fck Komisyoncular\u0131 Kanunu<\/span><\/span><\/em><\/strong><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Ba\u011f\u0131ms\u0131z T\u00fcrk Cumhuriyeti\u2019nin, T\u00fcrk toplumunu \u00e7a\u011fda\u015f uygarl\u0131k seviyesinin  \u00fcst\u00fcne \u00e7\u0131karma amac\u0131n\u0131 g\u00fcden ink\u0131l\u00e2p\u00e7\u0131 y\u00f6neticilerince; gen\u00e7 Cumhuriyet\u2019in ilk  aylar\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe konulan 168 say\u0131l\u0131 G\u00fcmr\u00fck Komisyoncular\u0131 Kararnamesi\u2019nin  yetersizli\u011fi ise k\u0131sa s\u00fcrede anla\u015f\u0131lm\u0131\u015ft\u0131. Kambiyo ve borsa i\u015flerinin, deniz  ticaretinin ve d\u0131\u015f ticaret i\u015flerinin d\u00fczeltilmesi i\u00e7in g\u00fcmr\u00fck i\u015flemlerinin ve  g\u00fcmr\u00fcklerde i\u015f takiplerinin yeniden d\u00fczenlenmesi gerekmi\u015fti. Bu sebeple de,  yabanc\u0131 memleketlerden T\u00fcrkiye\u2019ye gelen veya T\u00fcrkiye\u2019den yabanc\u0131 memleketlere  giden ticari e\u015fyan\u0131n g\u00fcmr\u00fc\u011fe ili\u015fkin i\u015flemlerinin devletin ve milletlin  ihtiya\u00e7lar\u0131na g\u00f6re takip edilmesinde ve sonu\u00e7land\u0131r\u0131lmas\u0131nda zaruret vard\u0131. Bu  ama\u00e7lar do\u011frultusunda ve g\u00fcmr\u00fck i\u015flemlerinin \u00f6nemine binaen G\u00fcmr\u00fck  Komisyoncular\u0131n\u0131n biran \u00f6nce kanuni stat\u00fcye kavu\u015fturulmas\u0131 y\u00f6n\u00fcnde haz\u0131rl\u0131k  \u00e7al\u0131\u015fmalar\u0131na ba\u015flanm\u0131\u015ft\u0131. T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019nde (TBMM) 19 Haziran  1927 tarihinde kabul edilen 1093 say\u0131l\u0131 G\u00fcmr\u00fck Komisyoncular\u0131 Kanunu 01 Eyl\u00fcl  1927 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015fti. Bu Kanun ayn\u0131 zamanda ilk G\u00fcmr\u00fck  Komisyoncular\u0131 Kanunu olma \u00f6zelli\u011fini de ta\u015f\u0131yordu. Bu Kanun ile ayr\u0131ca T\u00fcrk  G\u00fcmr\u00fck Komisyoncular\u0131n\u0131n, komisyonculuktan ba\u015fka bir ticaretle me\u015fgul olmalar\u0131  da yasaklanm\u0131\u015ft\u0131. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">\u0130kinci D\u00fcnya Sava\u015f\u0131\u2019ndan sonraki d\u00f6nemde ve ABD ile Avrupa Birli\u011fi (AB)  yolunda ilerleyen T\u00fcrkiye\u2019de; G\u00fcmr\u00fck Komisyoncular\u0131 2 May\u0131s 1949 tarihli ve 5383  say\u0131l\u0131 G\u00fcmr\u00fck Kanunu kapsam\u0131na al\u0131nm\u0131\u015ft\u0131. 1972 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren 1615  say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ile stat\u00fcleri yeniden belirlenen G\u00fcmr\u00fck Komisyoncular\u0131n\u0131n;  AB uyum yasalar\u0131 \u00e7er\u00e7evesinde 5 \u015eubat 2000 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 4458 say\u0131l\u0131  G\u00fcmr\u00fck Kanunu ile unvanlar\u0131 \u2018G\u00fcmr\u00fck M\u00fc\u015faviri\u2019<span> <\/span>olarak  de\u011fi\u015ftirilmi\u015f; cezai ve mali sorumluluklar\u0131 art\u0131r\u0131lm\u0131\u015ft\u0131. Bu Kanunu\u2019nun ge\u00e7ici  6. maddesi ile G\u00fcmr\u00fck M\u00fc\u015favirlerinin, kamu kurumu niteli\u011finde meslek kurulu\u015fu  olarak ve \u2018oda\u2019 \u00e7at\u0131s\u0131 alt\u0131nda \u00f6rg\u00fctlenmeleri de \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fc. Ancak,<span> <\/span>AK Parti iktidar\u0131 d\u00f6neminde, gerek G\u00fcmr\u00fcklerden Sorumlu Devlet Bakan\u0131  K\u00fcr\u015fad T\u00fczmen ve gerek Ba\u015fbakan Yard\u0131mc\u0131s\u0131 Hayati Yaz\u0131c\u0131 ve Ba\u015fbakan R. Tayyip  Erdo\u011fan taraf\u0131ndan \u2018Oda Yasas\u0131\u2019 s\u00f6z\u00fc verilmesine kar\u015f\u0131n, siyasilerce verilen  s\u00f6zlerin gere\u011fi yerine getirilmemesi nedeniyle G\u00fcmr\u00fck M\u00fc\u015favirleri 2002\u2019den  beri<span> <\/span>\u2018Oda\u2019s\u0131z b\u0131rak\u0131lm\u0131\u015ft\u0131. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Bundan tam 100 y\u0131l \u00f6nce, \u0130kinci Me\u015frutiyet D\u00f6nemi\u2019nde Talimatname ile  ihdas edilen,<span> <\/span>son y\u0131llarda T\u00fcrkiye\u2019nin 300 milyar dolar\u0131 a\u015fan d\u0131\u015f  ticaret hacminin en az %90\u2019\u0131n\u0131n g\u00fcmr\u00fck i\u015flerini takip ederek sonu\u00e7land\u0131ran ve  k\u00fcresel ekonomik krizden en \u00e7ok etkilenen G\u00fcmr\u00fck M\u00fc\u015favirlerinin \u00e7o\u011fu i\u015finin en  az %40-50\u2019sini kaybederken, baz\u0131lar\u0131 da i\u015fyerlerinin<span> <\/span>kap\u0131lar\u0131na  kilit vurmak zorunda kalm\u0131\u015flard\u0131. Daha da \u00f6nemlisi, G\u00fcmr\u00fck M\u00fc\u015favirleri<span> <\/span>2009 y\u0131l\u0131nda stat\u00fc, \u00f6rg\u00fctlenme ve ekonomik sorunlar ile bo\u011fu\u015furken, bir  de AK Parti iktidar\u0131nca<span> <\/span>Meclis\u2019te kabul edilen 18 Haziran 2009  tarihli ve 5911 say\u0131l\u0131 Kanun ile zor ve kritik bir d\u00f6nemece girmi\u015flerdi.<span> <\/span>\u00c7\u00fcnk\u00fc 7 Eyl\u00fcl 2009 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek 5911 say\u0131l\u0131 Kanun ile  halen y\u00fcr\u00fcrl\u00fckte bulunan 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nda \u00f6nemli de\u011fi\u015fikler  yap\u0131lm\u0131\u015f ve G\u00fcmr\u00fck M\u00fc\u015favirlerine rakip olacak yeni \u2018g\u00fcmr\u00fck\u00e7\u00fc\u2019 tipleri  yarat\u0131lm\u0131\u015ft\u0131. Dolay\u0131s\u0131yla da T\u00fcrk G\u00fcmr\u00fck M\u00fc\u015favirlerinin i\u015fine de a\u015f\u0131na da kanun  ile el at\u0131lm\u0131\u015ft\u0131.<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">\u00c7\u00fcnk\u00fc 5911 say\u0131l\u0131 Kanun ile g\u00fcmr\u00fck i\u015fleri ile ilgili olarak tespit ve  takip veya g\u00fcvenlik kontrol\u00fc i\u015flerini y\u00fcr\u00fctecek yeni stat\u00fcler belirlenmi\u015f ve  h\u0131zl\u0131 kargo \u015firketlerine e\u015fyan\u0131n g\u00fcmr\u00fck\u00e7e onaylanm\u0131\u015f bir i\u015flem veya kullan\u0131ma  tabi tutulmas\u0131 faaliyetlerini dolayl\u0131 temsilci s\u0131fat\u0131 ile g\u00fcmr\u00fcklerde takip  ederek sonu\u00e7land\u0131rma yetkisi verilmi\u015fti. Ayr\u0131ca kara, deniz ve havayolu  i\u015fletmeleri ile nakliye kurulu\u015flar\u0131 temsilcilerine ta\u015f\u0131d\u0131klar\u0131 e\u015fyan\u0131n transit  i\u015flemlerini do\u011frudan temsilci yolu ile takip edebileceklerdi. Yine  Yetkilendirilmi\u015f Y\u00fck\u00fcml\u00fcler, kolayla\u015ft\u0131r\u0131lm\u0131\u015f emniyet ve g\u00fcvenlik  kontrollerinden veya g\u00fcmr\u00fck mevzuat\u0131nca \u00f6ng\u00f6r\u00fclen basitle\u015ftirilmi\u015f  uygulamalardan faydalanabileceklerdi.<span> <\/span>Zaten bug\u00fcne kadar hi\u00e7bir  iktidar d\u00f6neminde zapturapt alt\u0131na al\u0131namayan ve yolge\u00e7en han\u0131na d\u00f6nen  g\u00fcmr\u00fcklerde bundan b\u00f6yle \u2018do\u011frudan\u2019 veya \u2018dolayl\u0131\u2019 temsilci s\u0131fat\u0131 ile T\u00fcrk  g\u00fcmr\u00fcklerinde;<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">E\u015fya  sahipleri ile bunlar ad\u0131na hareket eden do\u011frudan temsilciler,<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">E\u015fya  sahipleri ad\u0131na dolayl\u0131 temsilci s\u0131fat\u0131 ile G\u00fcmr\u00fck M\u00fc\u015favirleri,<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Posta \u0130daresi personeli,<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">H\u0131zl\u0131 kargo \u015firketlerinin temsilcileri,<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Devlet, belediye, il \u00f6zel idareleri ile di\u011fer kamu t\u00fczel ki\u015filiklerinin  amir ve memurlar\u0131,<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Kara, deniz ve havayolu i\u015fletmeleri ile nakliye kurulu\u015flar\u0131n\u0131n  temsilcileri,<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Yetkilendirilmi\u015f G\u00fcmr\u00fck M\u00fc\u015favirleri,<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Yetkilendirilmi\u015f Y\u00fck\u00fcml\u00fcler,<\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">\u2018G\u00fcmr\u00fck\u00e7\u00fc\u2019 s\u0131fat\u0131 boy g\u00f6sterecekler ve i\u015f kovalayacaklard\u0131. Bu kadar  \u00e7e\u015fitli g\u00f6rev ve yetkilerle donat\u0131lm\u0131\u015f ki\u015filerin g\u00fcmr\u00fcklerde her ne ad alt\u0131nda  olursa olsun i\u015f takip etmeleri ve sonu\u00e7land\u0131rmalar\u0131 sonunda;<span> <\/span>g\u00fcmr\u00fcklerin kontrol alt\u0131nda tutulmas\u0131 ve zapturapt alt\u0131na al\u0131nmas\u0131 asla  m\u00fcmk\u00fcn olamayacakt\u0131. Eyl\u00fcl ay\u0131ndan itibaren bu kadar de\u011fi\u015fik kimlikli i\u015f  takip\u00e7ilerinin h\u00fccumuna u\u011frayacak olan T\u00fcrk g\u00fcmr\u00fckleri, muhtemelen delik-de\u015fik  olacak ve kevgire d\u00f6necekti. Kim ne derse desin, kevgire d\u00f6necek g\u00fcmr\u00fcklerde  \u00fclkenin namusu kirletildik\u00e7e ve ekonominin ahl\u00e2k\u0131 bozulduk\u00e7a, 1965 y\u0131l\u0131ndan  buyana g\u00fcmr\u00fcklerde meydana gelen yolsuzluk ve r\u00fc\u015fvet olaylar\u0131 daha da artacak;  ileride ya\u015fanacak ka\u00e7ak\u00e7\u0131l\u0131k, vurgun, soygun ve h\u0131rs\u0131zl\u0131k gibi hastal\u0131klar\u0131n  zarar\u0131 elbette ki \u2018T\u00fcrk Toplumu\u2019na yaz\u0131lacakt\u0131. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">ABD  ve Avrupa Birli\u011fi yollar\u0131nda h\u0131zla ilerlerken, ancak mevcut denetim sistemi ile  kay\u0131t d\u0131\u015f\u0131 ekonomi ve ka\u00e7ak\u00e7\u0131l\u0131kla m\u00fccadelede bir t\u00fcrl\u00fc ilerleme kaydedemeyen  T\u00fcrkiye; \u00e7okuluslu kargo \u015firketleri ile kara, deniz ve havayolu i\u015fletmelerinin  ve uluslararas\u0131 nakliye kurulu\u015flar\u0131n\u0131n g\u00fcd\u00fcm\u00fcnde \u00e7ok ge\u00e7meden \u2018ka\u00e7ak\u00e7\u0131  Cenneti\u2019ne d\u00f6n\u00fc\u015fecek ve birilerinin cebi i\u00e7in \u2018sermaye\u2019 olacakt\u0131. <\/span><\/p>\n<p style=\"text-indent: 36pt;\"><span style=\"font-size: 11.5pt;\">Elbette ki ne olacaksa T\u00fcrkiye\u2019ye ve T\u00fcrk vatanda\u015flar\u0131na olacakt\u0131!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mehmet \u00c7ARDAK (Ankara, 1973) 1952 y\u0131l\u0131nda Lazkiye&#8217;de (\u015eeren k\u00f6y\u00fc) do\u011fdu. 1973 y\u0131l\u0131nda Ankara Maliye Okulu&#8217;ndan mezun oldu. Ankara \u0130ktisadi ve Ticari \u0130limler Akademisi&#8217;ni bitirdi. 1973 y\u0131l\u0131ndan itibaren Maliye Bakanl\u0131\u011f\u0131 B\u00fct\u00e7e ve Mali Kontrol Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;nde Raport\u00f6r ve G\u00fcmr\u00fck Te\u015fkilat\u0131&#8217;nda merkezi denetim eleman\u0131 olarak g\u00f6rev yapt\u0131. G\u00fcmr\u00fck Kontrol\u00f6rl\u00fc\u011f\u00fc g\u00f6revi nedeniyle, T\u00fcrk g\u00fcmr\u00fcklerlinde \u00e7e\u015fitli incelemeler, ara\u015ft\u0131rmalar ve [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4398,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","footnotes":""},"categories":[121],"tags":[],"class_list":["post-4401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-haber-arsivi"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4401","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=4401"}],"version-history":[{"count":1,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4401\/revisions"}],"predecessor-version":[{"id":6729,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4401\/revisions\/6729"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4398"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}