{"id":4763,"date":"2014-11-25T21:37:04","date_gmt":"2014-11-25T19:37:04","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/gorevle-ilgili-menfaat-saglama-sucu-ve-cezasi\/"},"modified":"2024-01-24T22:56:19","modified_gmt":"2024-01-24T19:56:19","slug":"gorevle-ilgili-menfaat-saglama-sucu-ve-cezasi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4763","title":{"rendered":"G\u00f6revle \u0130lg\u0130l\u0130 Menfaat Sa\u011flama Su\u00e7u ve Cezas\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4763\" class=\"elementor elementor-4763\" 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-4aefd222 animated-slow e-flex e-con-boxed e-con e-parent\" data-id=\"4aefd222\" 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\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-7d3a8546 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"7d3a8546\" 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-100 elementor-top-column elementor-element elementor-element-281b00c6\" data-id=\"281b00c6\" 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-7f5e64cc elementor-testimonial--skin-default elementor-testimonial--layout-image_inline elementor-testimonial--align-center elementor-arrows-yes elementor-widget elementor-widget-testimonial-carousel\" data-id=\"7f5e64cc\" data-element_type=\"widget\" data-settings=\"{&quot;slides_per_view&quot;:&quot;1&quot;,&quot;show_arrows&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"testimonial-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Slides\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"6611\" class=\"elementor elementor-6611\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6e7ff784 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e7ff784\" data-element_type=\"section\">\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-top-column elementor-element elementor-element-d68f42f\" data-id=\"d68f42f\" 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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-59e8ac20 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"59e8ac20\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;book&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M194,99c186.7,0.7,305-78.3,306-97.2c1,18.9,119.3,97.9,306,97.2c114.3-0.3,194,0.3,194,0.3s0-91.7,0-100c0,0,0,0,0-0 L0,0v99.3C0,99.3,79.7,98.7,194,99z\"\/>\n<\/svg>\t\t<\/div>\n\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-3fa8ac39\" data-id=\"3fa8ac39\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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<div class=\"elementor-element elementor-element-5167eacb elementor-widget elementor-widget-heading\" data-id=\"5167eacb\" 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<h5 class=\"elementor-heading-title elementor-size-default\">U\u011fur S\u00f6kmen<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-184fa010 elementor-widget elementor-widget-text-editor\" data-id=\"184fa010\" 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 style=\"text-align: center;\">Ankara Maliye Okulu &#8211; 197?<br \/>Per. Gen. Mdl\u00fc\u011f\u00fc Daire Ba\u015fkan\u0131<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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<\/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-eb8ef24 e-flex e-con-boxed e-con e-parent\" data-id=\"eb8ef24\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a159dc elementor-widget elementor-widget-heading\" data-id=\"0a159dc\" 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\">G\u00d6REVLE \u0130LG\u0130L\u0130 MENFAAT SA\u011eLAMA SU\u00c7U VE CEZASI<\/h2>\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<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7df298c e-flex e-con-boxed e-con e-parent\" data-id=\"7df298c\" data-element_type=\"container\">\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-93c769f e-con-full e-flex e-con e-parent\" data-id=\"93c769f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ddce78 elementor-widget elementor-widget-text-editor\" data-id=\"2ddce78\" 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 style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">\u00d6ZET<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memurlar\u0131n\u0131n, g\u00f6revleri esnas\u0131nda veya g\u00f6revleri d\u0131\u015f\u0131nda, g\u00f6revlerinden dolay\u0131 herhangi bir \u015fekilde ki\u015fisel menfaat sa\u011flamalar\u0131 ve hediye kabul etmeleri Devlet Memurlar\u0131 Kanunu\u2019nda a\u00e7\u0131k bir \u015fekilde yasaklanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">Anahtar Kelimeler: Devlet Memuru, Kamu G\u00f6revi, Menfaat, Hediye, R\u00fc\u015fvet, Su\u00e7, Ceza<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">1- G\u0130R\u0130\u015e<span style=\"line-height: 100%;\">&nbsp;<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><span style=\"line-height: 100%;\"><br><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Genel idare esaslar\u0131na g\u00f6re y\u00fcr\u00fct\u00fclen asli ve s\u00fcrekli kamu hizmetlerini ifa ile g\u00f6revlendirilenler devlet memuru say\u0131lmaktad\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memuru her durumda tarafs\u0131z olmak ve Devletin menfaatlerini korumak zorundad\u0131r. G\u00f6revini yerine getirirken ay\u0131r\u0131m yapmamas\u0131, ki\u015filerin yarar\u0131na veya zarar\u0131na bir davran\u0131\u015fta bulunmamas\u0131 gerekir. Devlet memurunun, g\u00f6revi s\u0131ras\u0131ndaki eylem, i\u015flem ve kararlar\u0131n\u0131n etkilenmemesi i\u00e7in hediye almamas\u0131 ve menfaat sa\u011flamamas\u0131 d\u00fc\u015f\u00fcn\u00fclm\u00fc\u015f ve Devlet Memurlar\u0131 Kanunu\u2019nun 29 ve 30 uncu maddeleriyle hediye alma, menfaat sa\u011flama yasa\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memuruna sa\u011flanan ki\u015fisel menfaatler, memurun g\u00f6revi s\u0131ras\u0131ndaki eylemini, i\u015flemini ve karar\u0131n\u0131 etkilemektedir.1<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Bu \u00e7al\u0131\u015fmam\u0131zda, g\u00f6revle ilgili olarak menfaat sa\u011flama su\u00e7lar\u0131 ve cezalar\u0131 ile bu cezalar\u0131n memuriyete etkisi konusu; 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu, 4483 say\u0131l\u0131 Memurlar ve Di\u011fer Kamu G\u00f6revlilerinin Yarg\u0131lanmas\u0131 Hakk\u0131nda Kanun, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu, 3628 say\u0131l\u0131 Mal Bildiriminde Bulunulmas\u0131, R\u00fc\u015fvet ve Yolsuzluklarla M\u00fccadele Kanunu ve bunlara ili\u015fkin yarg\u0131 kararlar\u0131 do\u011frultusunda a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131lacak, mevcut yasal d\u00fczenlemeler \u00e7er\u00e7evesinde incelenip de\u011ferlendirilecektir.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">2- KAVRAMLAR<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">2.1- Memur<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet hizmetinde ayl\u0131kla \u00e7al\u0131\u015fan resmi g\u00f6revi olan kimse memurdur.2<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memuru ise, genel idare esaslar\u0131na g\u00f6re asli ve s\u00fcrekli kamu hizmetlerini ifa ile g\u00f6revlendirilenler devlet memuru say\u0131lm\u0131\u015ft\u0131r (657 s.K.Md.4\/A).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">2.2- Kamu G\u00f6revi<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devletin devlet olarak ger\u00e7ekle\u015ftirmekle zorunlu oldu\u011fu ve kamu hukuku kurallar\u0131na g\u00f6re kamu kudretini kullanarak yapt\u0131\u011f\u0131 etkinliklerdir. Savunma, g\u00fcvenlik, yarg\u0131lama gibi.3<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">2.3- Menfaat<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">T\u00fcrk\u00e7e s\u00f6zl\u00fckte \u201cmenfaat\u201d dolayl\u0131 bir bi\u00e7imde elde edilen kazan\u00e7, \u00e7\u0131kar, yarar olarak tarif edilmi\u015ftir. Devlet memuru a\u00e7\u0131s\u0131ndan \u201cmenfaat\u201d ise, haks\u0131z ve gayrikanun\u00ee yollardan elde edilen her t\u00fcrl\u00fc e\u015fya, \u00e7\u0131kar, de\u011fer, para, k\u0131ymetli evrak, mal ve gelir olarak tan\u0131mlanabilir.4<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">2.4- Hediye<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">T\u00fcrk\u00e7e s\u00f6zl\u00fckte \u201chediye\u201d birini sevindirmek, mutlu etmek i\u00e7in verilen \u015fey, arma\u011fan olarak tarif edilmi\u015ftir. Devlet memuru a\u00e7\u0131s\u0131ndan \u201chediye\u201d ise, devlet memurunun tarafs\u0131zl\u0131\u011f\u0131n\u0131, performans\u0131n\u0131, karar\u0131n\u0131 veya g\u00f6revini yapmas\u0131n\u0131 etkileyen veya etkileme ihtimali bulunan, ekonomik de\u011feri olan ya da olmayan, do\u011frudan ya da dolayl\u0131 olarak kabul edilen her t\u00fcrl\u00fc e\u015fya ve menfaat hediye olarak tan\u0131mlanm\u0131\u015ft\u0131r.5<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">2.5- R\u00fc\u015fvet<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Yapt\u0131r\u0131lmak istenen bir i\u015fte yasa d\u0131\u015f\u0131 kolayl\u0131k ve \u00e7abukluk sa\u011flanmas\u0131 i\u00e7in bir kimseye mal veya para olarak sa\u011flanan \u00e7\u0131kar, r\u00fc\u015fvettir.6<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">T\u00fcrk Ceza Kanunu\u2019na g\u00f6re r\u00fc\u015fvet ise, bir devlet memurunun, g\u00f6revinin gereklerine ayk\u0131r\u0131 olarak bir i\u015fi yapmas\u0131 veya yapmamas\u0131 i\u00e7in ki\u015fiyle vard\u0131\u011f\u0131 anla\u015fma \u00e7er\u00e7evesinde&nbsp;<span style=\"line-height: 100%;\">bir yarar sa\u011flamas\u0131d\u0131r (5237 s.K.Md.252).<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><span style=\"line-height: 100%;\"><br><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">2.6- Su\u00e7<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">T\u00fcrk\u00e7e S\u00f6zl\u00fckte \u201csu\u00e7\u201d t\u00f6relere, ahlak kurallar\u0131na ayk\u0131r\u0131 davran\u0131\u015f, yasalara ayk\u0131r\u0131 davran\u0131\u015f, c\u00fcr\u00fcm olarak tarif edilmi\u015ftir. Su\u00e7: Hukuk kurallar\u0131n\u0131n yasaklad\u0131\u011f\u0131, yap\u0131lmas\u0131 veya yap\u0131lmamas\u0131na cezai yapt\u0131r\u0131m ba\u011flad\u0131\u011f\u0131 eylemlerdir. K\u0131saca, \u201csu\u00e7\u201d kanunun cezaland\u0131rd\u0131\u011f\u0131 fiildir.7<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">2.7- Ceza<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">T\u00fcrk\u00e7e S\u00f6zl\u00fckte \u201cceza\u201d uygunsuz davran\u0131\u015flarda bulunanlara uygulanan \u00fcz\u00fcnt\u00fc, s\u0131k\u0131nt\u0131, ac\u0131 verici i\u015flem veya yapt\u0131r\u0131m: Su\u00e7 i\u015fleyen bir kimsenin ya\u015fant\u0131s\u0131na, \u00f6zg\u00fcrl\u00fc\u011f\u00fcne, mallar\u0131na, onuruna kar\u015f\u0131 yasalar\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc yapt\u0131r\u0131m olarak tarif edilmi\u015ftir. TCK\u2019ya g\u00f6re \u201cceza\u201d su\u00e7 kar\u015f\u0131l\u0131\u011f\u0131nda uygulanan yapt\u0131r\u0131md\u0131r.8<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">3- DEVLET MEMURLARI KANUNUNA G\u00d6RE G\u00d6REVLE \u0130LG\u0130L\u0130 MENFAAT SA\u011eLAMA SU\u00c7U ve CEZASI<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu\u2019nun \u201cYasaklar\u201d ba\u015fl\u0131kl\u0131 d\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde \u201cHediye alma ve menfaat sa\u011flama yasa\u011f\u0131\u201d ile \u201cDenetimindeki te\u015febb\u00fcsten menfaat sa\u011flama yasa\u011f\u0131\u201d da yer alm\u0131\u015ft\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memurlar\u0131n\u0131n do\u011frudan do\u011fruya veya arac\u0131 eliyle hediye istemeleri ve g\u00f6revleri s\u0131ras\u0131nda olmasa dahi menfaat sa\u011flama amac\u0131 ile hediye kabul etmeleri veya i\u015f sahiplerinden bor\u00e7 para istemeleri ve almalar\u0131 yasakt\u0131r (Md.29).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memurunun, denetimi alt\u0131nda bulunan veya kendi g\u00f6revi veya mensup oldu\u011fu kurum ile ilgisi olan bir te\u015febb\u00fcsten, do\u011frudan do\u011fruya veya arac\u0131 eliyle her ne ad alt\u0131nda olursa olsun bir menfaat sa\u011flamas\u0131 yasakt\u0131r (Md.30).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Amir, \u2026maiyetindeki memurdan hususi bir menfaat temin edecek bir talepte bulunamaz, hediyesini kabul edemez ve bor\u00e7 alamaz (Md.10).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet Memurlar\u0131 Kanunu\u2019ndaki d\u00fczenleme ile9;<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">&#8211; Devlet memuru i\u00e7in, do\u011frudan do\u011fruya veya arac\u0131 eliyle hediye istemek ya da g\u00f6rev d\u0131\u015f\u0131nda da olsa menfaat sa\u011flama amac\u0131 ile hediye kabul etmek veya i\u015f sahiplerinden bor\u00e7 istemek ve almak yasaklanm\u0131\u015ft\u0131r. G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, devlet memurunun hediye istemesine kesin bir h\u00fck\u00fcmle yasakl\u0131k getirilmi\u015ftir.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">&#8211; Denetimindeki te\u015febb\u00fcsten menfaat sa\u011flamak yasaklanm\u0131\u015ft\u0131r. Bu madde h\u00fckm\u00fc de, \u201cher ne ad alt\u0131nda olursa olsun bir menfaat sa\u011flama\u201ddan bahisle, yasakl\u0131\u011f\u0131n \u00e7er\u00e7evesini bir hayli geni\u015f \u00e7izmi\u015f, menfaat unsurunun bulundu\u011fu her durumu yasakl\u0131k kapsam\u0131na alm\u0131\u015ft\u0131r. Menfaatin tan\u0131m\u0131 icab\u0131, yasakl\u0131k, dolayl\u0131 bir bi\u00e7imde elde edilen kazan\u00e7 ve yarar\u0131 da i\u00e7ermektedir.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">&#8211; Amir durumunda olan devlet memuru i\u00e7in, maiyetindeki memurdan menfaat temin etmek, hediyesini kabul etmek ve bor\u00e7 almak yasaklanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi mevzuat\u0131m\u0131zda, devlet memurlar\u0131n\u0131n, g\u00f6revleri esnas\u0131nda veya g\u00f6revleri d\u0131\u015f\u0131nda, g\u00f6revlerinden dolay\u0131 herhangi bir \u015fekilde ki\u015fisel menfaat sa\u011flamalar\u0131 ve hediye kabul etmeleri a\u00e7\u0131k bir \u015fekilde yasaklanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Bu yasa\u011fa uymayan devlet memurlar\u0131 hakk\u0131nda uygulanacak yapt\u0131r\u0131mlar, Devlet Memurlar\u0131 Kanunu\u2019nun yedinci b\u00f6l\u00fcm\u00fcnde yer alm\u0131\u015ft\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kamu hizmetlerinin gere\u011fi gibi y\u00fcr\u00fct\u00fclmesini sa\u011flamak amac\u0131 ile kanunlar\u0131n, t\u00fcz\u00fcklerin ve y\u00f6netmeliklerin devlet memuru olarak emretti\u011fi \u00f6devleri yurt i\u00e7inde veya d\u0131\u015f\u0131nda yerine getirmeyenlere, uyulmas\u0131n\u0131 zorunlu k\u0131ld\u0131\u011f\u0131 hususlar\u0131 yapmayanlara, yasaklad\u0131\u011f\u0131 i\u015fleri yapanlara durumun niteli\u011fine ve a\u011f\u0131rl\u0131k derecesine g\u00f6re 125 inci maddede s\u0131ralanan disiplin cezalar\u0131ndan birisi verilir&nbsp;<span style=\"font-size: inherit; text-align: inherit; background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-style: var(--fontStyle, inherit); font-weight: var(--fontWeight); letter-spacing: var(--letterSpacing); text-transform: var(--textTransform);\">(Md.124\/2).<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><span style=\"font-size: inherit; text-align: inherit; background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-style: var(--fontStyle, inherit); font-weight: var(--fontWeight); letter-spacing: var(--letterSpacing); text-transform: var(--textTransform);\"><br><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Buna g\u00f6re, hediye alma ve menfaat sa\u011flama yasa\u011f\u0131na uymayanlar hakk\u0131nda durumun niteli\u011fine ve a\u011f\u0131rl\u0131k derecesine g\u00f6re disiplin cezas\u0131 verilebilecektir.10<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Disiplin amiri; devlet memurunun uyarma, k\u0131nama, ayl\u0131ktan kesme, kademe ilerlemesinin durdurulmas\u0131 ve memurluktan \u00e7\u0131karma cezas\u0131ndan biriyle cezaland\u0131r\u0131lmas\u0131 gereken disipline ayk\u0131r\u0131 davran\u0131\u015f\u0131n\u0131 \u00f6\u011frendi\u011fi tarihten itibaren kanunen belli s\u00fcreler i\u00e7inde disiplin soru\u015fturmas\u0131n\u0131 ba\u015flatarak; gerekli cezay\u0131 uygulayarak, disiplin cezas\u0131 verme yetkisinin zamana\u015f\u0131m\u0131na u\u011framas\u0131n\u0131 \u00f6nlemek zorundad\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">(Disiplin Amirleri Y\u00f6nt. Md.19).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Disiplin amirlerinin sorumluluklar\u0131n\u0131n ba\u015f\u0131nda, disiplin soru\u015fturmas\u0131n\u0131 ba\u015flatmak ve y\u00fcr\u00fctmek gelir. Disiplin hukukunda savunma, isnada ili\u015fkin a\u00e7\u0131klama niteli\u011finde oldu\u011fundan, b\u00f6yle bir a\u00e7\u0131klama, ancak memur hakk\u0131ndaki isnat belli olduktan sonra yap\u0131labilir. Bu da soru\u015fturman\u0131n a\u00e7\u0131lmas\u0131 ve yap\u0131lmas\u0131n\u0131 gerektirir.11<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Disiplin su\u00e7lar\u0131n\u0131n tespiti ve ortaya \u00e7\u0131kart\u0131lmas\u0131 i\u00e7in soru\u015fturma yap\u0131l\u0131r.12<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Dan\u0131\u015ftay\u2019\u0131n; \u201c\u2026fiilin i\u015flenildi\u011finin \u00f6\u011frenilmesi halinde ilgili memur hakk\u0131nda soru\u015fturma a\u00e7\u0131lmas\u0131 ve disiplin amirince ba\u011f\u0131ms\u0131z bir soru\u015fturmac\u0131 atanarak ayr\u0131nt\u0131l\u0131 bir soru\u015fturma yap\u0131lmas\u0131n\u0131n sa\u011flanmas\u0131, ba\u011f\u0131ms\u0131z bir soru\u015fturmac\u0131 atanmadan ve usul\u00fcne uygun bir soru\u015fturma yap\u0131lmadan disiplin cezas\u0131 verilemez\u2026\u201d \u015feklindeki istikrar kazanan kararlar\u0131 disiplin soru\u015fturmas\u0131 yap\u0131lmadan disiplin cezas\u0131 verilmesinin hukuka ayk\u0131r\u0131 olaca\u011f\u0131 y\u00f6n\u00fcndedir.13<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Buna g\u00f6re, disiplin cezas\u0131 vermeye yetkili mercilerce disiplin su\u00e7u say\u0131lacak eylemlerin i\u015flenildi\u011finin \u00f6\u011frenilmesi halinde, bu ki\u015filer hakk\u0131nda soru\u015fturma emri verilerek, soru\u015fturmac\u0131 g\u00f6revlendirilmesiyle ba\u015flat\u0131lacak soru\u015fturmada; varsa iddia sahipleri ile olay\u0131n a\u00e7\u0131kl\u0131\u011fa kavu\u015fmas\u0131 i\u00e7in gerekli tan\u0131k ve soru\u015fturulan\u0131n ifadeleri al\u0131narak, yap\u0131lacak ara\u015ft\u0131rma ve inceleme ile soru\u015fturma sonucunda olay\u0131n de\u011ferlendirilmesi; adli, idari ve disiplin y\u00f6n\u00fcnden soru\u015fturulan hakk\u0131nda soru\u015fturmac\u0131 kanaat teklifinin de yer ald\u0131\u011f\u0131 soru\u015fturma raporunun haz\u0131rlanmas\u0131, olay\u0131n \u015f\u00fcpheye yer vermeyecek \u015fekilde somut delillerle ortaya konulmas\u0131, isnat edilen su\u00e7 konusu eylem, i\u015flem, tutum ve davran\u0131\u015flar\u0131n tek tek bildirilerek savunmas\u0131n\u0131n al\u0131nmas\u0131 ve bunlardan sonra yetkili amir ve kurullarca yukar\u0131da s\u0131ralanan bilgi ve belgelerin bulundu\u011fu soru\u015fturma dosyas\u0131n\u0131n incelenerek, karar verilmesi gerekmektedir.14<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Hediye alma ve menfaat sa\u011flama yasa\u011f\u0131na riayet etmeyenlere verilecek disiplin cezalar\u0131 ile durumun niteli\u011fine ve a\u011f\u0131rl\u0131k derecesine g\u00f6re her bir disiplin cezas\u0131 uygulanacak fiil ve haller \u015funlar olabilecektir:15<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Uyarma: Devlet memuru vakar\u0131na yak\u0131\u015fmayan tutum ve davran\u0131\u015fta bulunmak (Md.125\/A-e).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">K\u0131nama: Hizmet d\u0131\u015f\u0131nda devlet memurunun itibar ve g\u00fcven duygusunu sarsacak nitelikte davran\u0131\u015flarda bulunmak (Md.125\/B-d).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Ayl\u0131ktan kesme: Hizmet i\u00e7inde devlet memurunun itibar ve g\u00fcven duygusunu sarsacak nitelikte davran\u0131\u015flarda bulunmak (Md.125\/C-\u0131).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kademe ilerlemesinin durdurulmas\u0131: G\u00f6revi ile ilgili olarak her ne \u015fekilde olursa olsun \u00e7\u0131kar sa\u011flamak (Md.125\/D-c).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memurlu\u011fundan \u00e7\u0131karma: Memurluk s\u0131fat\u0131 ile ba\u011fda\u015fmayacak nitelik ve derecede y\u00fcz k\u0131zart\u0131c\u0131 ve utan\u00e7 verici hareketlerde bulunmak (Md.125\/E-g).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">G\u00f6revi ile ilgili olarak her ne \u015fekilde olursa olsun \u00e7\u0131kar sa\u011flamak kademe ilerlemesinin durdurulmas\u0131 cezas\u0131n\u0131 gerektirmekte ise de, olay\u0131n olu\u015f bi\u00e7imine, sa\u011flanan menfaatin cinsine, al\u0131nan veya kabul edilen hediyenin t\u00fcr\u00fcne g\u00f6re, uyarma cezas\u0131ndan memuriyetten \u00e7\u0131karma cezas\u0131na kadar disiplin cezalar\u0131ndan birisi verilebilecektir.16<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">3.1- G\u00f6revi ile \u0130lgili Olarak Her Ne \u015eekilde Olursa Olsun \u00c7\u0131kar Sa\u011flamak<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kademe ilerlemesinin durdurulmas\u0131 cezas\u0131, fiilin a\u011f\u0131rl\u0131k derecesine g\u00f6re memurun, bulundu\u011fu kademede ilerlemesinin 1-3 y\u0131l durdurulmas\u0131d\u0131r (Md. 125\/D).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet Memurlar\u0131 Kanunu\u2019nun 125 inci maddesinin D f\u0131kras\u0131n\u0131n (c) bendine g\u00f6re, g\u00f6revi ile ilgili olarak her ne \u015fekilde olursa olsun \u00e7\u0131kar sa\u011flamak, kademe ilerlemesinin durdurulmas\u0131 cezas\u0131n\u0131 gerektirmektedir. Olay\u0131n olu\u015f bi\u00e7imine, sa\u011flanan menfaatin cinsine, al\u0131nan veya kabul edilen hediyenin t\u00fcr\u00fcne g\u00f6re, kademede ilerleme 1 y\u0131l, 2 y\u0131l veya 3 y\u0131l durdurulacakt\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Yasak olan kural\u0131n ihlali i\u00e7in, bir ba\u015fka ifade ile su\u00e7un olu\u015fumu i\u00e7in; memurun,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">&#8211; g\u00f6revle ilgili olarak,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">&#8211; her ne \u015fekilde olursa olsun,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">&#8211; menfaat sa\u011flam\u0131\u015f bulunmas\u0131 gerekmektedir.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">G\u00f6revle ilgili olarak her ne \u015fekilde olursa olsun menfaat sa\u011flama ya da menfaat sa\u011flama amac\u0131 ile hediye kabul etme esasen ceza kanunlar\u0131na g\u00f6re soru\u015fturmay\u0131 gerektirmekte ise de, idare i\u00e7inde disiplin h\u00fck\u00fcmlerinin uygulanmas\u0131 bak\u0131m\u0131ndan hediye alma ve menfaat sa\u011flama yasa\u011f\u0131 Devlet Memurlar\u0131 Kanunu\u2019nda d\u00fczenlenmi\u015ftir.17<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memuru her durumda tarafs\u0131z olmak ve Devletin menfaatlerini korumak zorundad\u0131r. G\u00f6revini yerine getirirken ay\u0131r\u0131m yapamaz, ki\u015filerin yarar\u0131n\u0131 veya zarar\u0131na bir davran\u0131\u015fta bulunamaz. G\u00f6revi s\u0131ras\u0131ndaki eyleminin, i\u015fleminin ve kararlar\u0131n\u0131n etkilenmemesi i\u00e7in hediye almamas\u0131 ve menfaat sa\u011flamamas\u0131 gerekir. Devlet memuru, her ne \u015fekilde olursa olsun \u00e7\u0131kar sa\u011flad\u0131\u011f\u0131 takdirde, bu durum kademe ilerlemesinin durdurulmas\u0131 cezas\u0131n\u0131 gerektirir.18<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u201c\u2026\u0130lk\u00f6\u011fretim okulu m\u00fcd\u00fcr\u00fcn\u00fcn, mezun \u00f6\u011frencilere diploma verilmesi kar\u015f\u0131l\u0131\u011f\u0131nda 5\u2019er TL al\u0131nmas\u0131 i\u00e7in, m\u00fcd\u00fcr yard\u0131mc\u0131lar\u0131na talimat\u0131yla belgesiz olarak diploma paras\u0131 toplanmas\u0131n\u0131n, g\u00f6revi ile ilgili olarak \u00e7\u0131kar sa\u011flamak fiili subut buldu\u011fundan, eylemin kar\u015f\u0131l\u0131\u011f\u0131 olarak verilen kademe ilerlemesinin durdurulmas\u0131 cezas\u0131nda hukuka ayk\u0131r\u0131l\u0131k g\u00f6r\u00fclmemi\u015ftir.\u201d (Dan\u0131\u015ftay 12.D.\u2019nin 15\/5\/2005 t. ve E:2002\/4325,&nbsp;<span style=\"font-size: inherit; text-align: inherit; background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-style: var(--fontStyle, inherit); font-weight: var(--fontWeight); letter-spacing: var(--letterSpacing); text-transform: var(--textTransform);\">K:2005\/2510 s.K.)<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><span style=\"font-size: inherit; text-align: inherit; background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-style: var(--fontStyle, inherit); font-weight: var(--fontWeight); letter-spacing: var(--letterSpacing); text-transform: var(--textTransform);\"><br><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">3.2- Disiplin Cezalar\u0131n\u0131n Memuriyet Stat\u00fcs\u00fcne Etkisi<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Disiplin cezalar\u0131 niteliklerine g\u00f6re; \u00f6nleyici, cezai nitelikli ve yasaklay\u0131c\u0131 olmak \u00fczere \u00fc\u00e7e ayr\u0131lmaktad\u0131r:19<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Uyarma ve k\u0131nama cezalar\u0131 \u00f6nleyici disiplin cezalar\u0131d\u0131r.20 Devlet memuru vakar\u0131na yak\u0131\u015fmayan tutum ve davran\u0131\u015fta bulunmaktan dolay\u0131 verilen uyarma cezas\u0131nda; memura, g\u00f6revinde ve davran\u0131\u015flar\u0131nda daha dikkatli olmas\u0131 gerekti\u011fi yaz\u0131 ile bildirilmektedir. Hizmet d\u0131\u015f\u0131nda devlet memurunun itibar ve g\u00fcven duygusunu sarsacak nitelikte davran\u0131\u015flarda bulunmaktan dolay\u0131 verilen k\u0131nama cezas\u0131nda;&nbsp;<span style=\"font-size: inherit; text-align: inherit; background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-style: var(--fontStyle, inherit); font-weight: var(--fontWeight); letter-spacing: var(--letterSpacing); text-transform: var(--textTransform);\">memura, g\u00f6revinde ve davran\u0131\u015flar\u0131nda kusurlu oldu\u011fu yaz\u0131 ile bildirilmektedir.21<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><span style=\"font-size: inherit; text-align: inherit; background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-style: var(--fontStyle, inherit); font-weight: var(--fontWeight); letter-spacing: var(--letterSpacing); text-transform: var(--textTransform);\"><br><\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Ayl\u0131ktan kesme ve kademe ilerlemesinin durdurulmas\u0131 cezalar\u0131 cezai nitelikte yani somut sonu\u00e7lu disiplin cezalar\u0131d\u0131r. Her iki cezan\u0131n da maddi y\u00f6n\u00fc bulunmakta ve ayl\u0131\u011fa etki etmektedir. Hizmet i\u00e7inde devlet memurunun itibar ve g\u00fcven duygusunu sarsacak nitelikte davran\u0131\u015flarda bulunmaktan dolay\u0131 verilen ayl\u0131ktan kesme cezas\u0131nda; memurun, br\u00fct ayl\u0131\u011f\u0131ndan 1\/30-1\/8 aras\u0131nda kesinti yap\u0131lmaktad\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">G\u00f6revi ile ilgili olarak her ne \u015fekilde olursa olsun \u00e7\u0131kar sa\u011flamaktan dolay\u0131 verilen kademe ilerlemesinin durdurulmas\u0131 cezas\u0131nda; memurun, bulundu\u011fu kademede ilerlemesi 1\u20133 y\u0131l durdurulmaktad\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u00d6\u011frenim durumlar\u0131 nedeniyle y\u00fckselebilecekleri kadrolar\u0131n son kademesinde bulunan memurlar\u0131n ise, br\u00fct ayl\u0131\u011f\u0131ndan 1\/4\u20131\/2 aras\u0131nda kesinti yap\u0131lmakta ve tekerr\u00fcr\u00fcnde g\u00f6revlerine son verilmektedir.22<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memurlu\u011fundan \u00e7\u0131karma yasaklay\u0131c\u0131 disiplin cezas\u0131d\u0131r. Memuriyet stat\u00fcs\u00fcne etkisi bulunmaktad\u0131r. Memurluk s\u0131fat\u0131 ile ba\u011fda\u015fmayacak nitelik ve derecede y\u00fcz k\u0131zart\u0131c\u0131 ve utan\u00e7 verici hareketlerde bulunmaktan dolay\u0131 verilen devlet memurlu\u011fundan \u00e7\u0131karma cezas\u0131nda, bir daha devlet memurlu\u011funa atanmamak \u00fczere memurluktan \u00e7\u0131kar\u0131lmaktad\u0131r.23<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Ayr\u0131ca, ayl\u0131ktan kesme ve kademe ilerlemesinin durdurulmas\u0131 cezalar\u0131n\u0131n baz\u0131 g\u00f6revlere atanamamaya etkisi bulunmaktad\u0131r. \u00dcst y\u00f6netim g\u00f6revlerine atanacaklar\u0131n bu g\u00f6reve atan\u0131rken cezai nitelikli disiplin cezas\u0131 almam\u0131\u015f olmas\u0131 ve bu g\u00f6revi y\u00fcr\u00fct\u00fcrken ise cezai nitelikli disiplin cezas\u0131 almamas\u0131 gerekmektedir. Ayl\u0131ktan kesme cezas\u0131 ile tecziye edilenler 5 y\u0131l, kademe ilerlemesinin durdurulmas\u0131 cezas\u0131 ile tecziye edilenler 10 y\u0131l boyunca daire ba\u015fkan\u0131 kadrolar\u0131na, daire ba\u015fkan\u0131 kadrosunun dengi ve daha \u00fcst\u00fc kadrolara, b\u00f6lge ve il te\u015fkilatlar\u0131n\u0131n en \u00fcst y\u00f6netici kadrolar\u0131na, d\u00fczenleyici ve denetleyici kurumlar\u0131n ba\u015fkanl\u0131k ve \u00fcyeliklerine, vali ve b\u00fcy\u00fckel\u00e7i kadrolar\u0131na atanamazlar (Md.132\/4).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4- CEZA KANUNLARINA G\u00d6RE G\u00d6REVLE \u0130LG\u0130L\u0130 MENFAAT SA\u011eLAMA SU\u00c7LARI ve CEZALARI<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">G\u00f6revle ilgili olarak her ne \u015fekilde olursa olsun menfaat sa\u011flama ya da menfaat sa\u011flama amac\u0131 ile hediye kabul etme ceza kanunlar\u0131na g\u00f6re soru\u015fturmay\u0131 gerektirmektedir.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Ceza kanunlar\u0131na g\u00f6re soru\u015fturma, ceza soru\u015fturmas\u0131d\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Ceza Soru\u015fturmas\u0131: Bir su\u00e7 i\u015flendi\u011finde, su\u00e7un \u00f6\u011frenilmesinden h\u00fckm\u00fcn kesinle\u015fmesine kadar \u015f\u00fcpheli veya san\u0131k hakk\u0131nda yap\u0131lacak b\u00fct\u00fcn i\u015flemlerin adli makamlarca yap\u0131lmas\u0131 genel kurald\u0131r. Bu erkler ayr\u0131l\u0131\u011f\u0131 ilkesinin de bir gere\u011fidir. Bir ba\u015fka deyi\u015fle, soru\u015fturma ve kovu\u015fturma yetkisi her a\u015famada yarg\u0131 makamlar\u0131n\u0131nd\u0131r.24<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memurlar\u0131n\u0131n su\u00e7 i\u015flemesi halinde ceza soru\u015fturmas\u0131 \u00fc\u00e7 \u015fekilde yap\u0131l\u0131r:25<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">1) 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu\u2019na g\u00f6re veya genel h\u00fck\u00fcmlere g\u00f6re ceza soru\u015fturmas\u0131,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">2) 4483 say\u0131l\u0131 Memurlar ve Di\u011fer Kamu G\u00f6revlilerinin Yarg\u0131lanmas\u0131 Hakk\u0131nda Kanuna g\u00f6re ceza soru\u015fturmas\u0131,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">3) 3628 say\u0131l\u0131 Mal Bildiriminde Bulunulmas\u0131, R\u00fc\u015fvet ve Yolsuzluklarla M\u00fccadele Kanuna g\u00f6re ceza soru\u015fturmas\u0131.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.1- 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanuna G\u00f6re Ceza Soru\u015fturmas\u0131<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kamu g\u00f6revlilerinin, di\u011fer ki\u015filer gibi su\u00e7 i\u015flemesi halinde, adli makamlarca soru\u015fturma ve kovu\u015fturma yap\u0131l\u0131r ve toplum d\u00fczenine ayk\u0131r\u0131 davran\u0131\u015flarda bulunanlar hakk\u0131nda ceza kanunlar\u0131ndaki yapt\u0131r\u0131mlar uygulan\u0131r.26<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Ceza Muhakemesi Kanunu\u2019na g\u00f6re bir su\u00e7 i\u015flendi\u011finde \u00f6nce Cumhuriyet savc\u0131lar\u0131 taraf\u0131ndan haz\u0131rl\u0131k soru\u015fturmas\u0131 yap\u0131l\u0131r. Bu a\u015famadan sonra mahkeme \u00f6n\u00fcnde yap\u0131lan kovu\u015fturmaya ge\u00e7ilir. \u201cGenel H\u00fck\u00fcmlere G\u00f6re Soru\u015fturma\u201d veya \u201cTCK\u2019ya g\u00f6re ceza soru\u015fturmas\u0131\u201d, T\u00fcrk Ceza Kanunu\u2019nda ve di\u011fer ceza h\u00fck\u00fcml\u00fc \u00f6zel kanunlara g\u00f6re, i\u015flenmi\u015f veya i\u015flenmesi muhtemel bir su\u00e7 ile ilgili makul bir \u015f\u00fcphenin varl\u0131\u011f\u0131 halinde, bu su\u00e7 say\u0131lan eylemler, c\u00fcr\u00fcm ve kabahatler ile ilgili Cumhuriyet Savc\u0131lar\u0131 taraf\u0131ndan y\u00fcr\u00fct\u00fclen ve kamu g\u00f6revlisinin eyleminin kamu davas\u0131 a\u00e7\u0131lmas\u0131n\u0131 gerektirip gerektirmedi\u011finin tespiti amac\u0131yla Ceza Muhakemesi Kanunu\u2019nda yer alan usul ve esaslar \u00e7er\u00e7evesinde yap\u0131lan soru\u015fturmad\u0131r.27<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">TCK\u2019ya g\u00f6re, ceza soru\u015fturma ve kovu\u015fturma yetkisi adli yarg\u0131ya aittir.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.2- 4483 say\u0131l\u0131 Memurlar ve Di\u011fer Kamu G\u00f6revlilerinin Yarg\u0131lanmas\u0131 Hakk\u0131nda Kanuna G\u00f6re Ceza Soru\u015fturmas\u0131<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kamu g\u00f6revlileri \u00fcstlendikleri g\u00f6revleri yerine getirirken, g\u00f6revleri sebebiyle bir su\u00e7 i\u015flediklerinde, bunun soru\u015fturulmas\u0131 a\u015famas\u0131nda genel kuraldan ayr\u0131lma s\u00f6z konusu olmaktad\u0131r. \u00dclkemizde, memurlar ve di\u011fer kamu g\u00f6revlilerinin g\u00f6revleri sebebiyle i\u015fledikleri su\u00e7lar nedeniyle do\u011frudan do\u011fruya ceza soru\u015fturma \/kovu\u015fturmas\u0131na tabi tutulmalar\u0131n\u0131n kamu hizmetinin i\u015fleyi\u015finde aksamalara ve kamu otoritesinin sayg\u0131nl\u0131\u011f\u0131n\u0131n zedelenmesine yol a\u00e7abilece\u011fi d\u00fc\u015f\u00fcncesiyle, bu sak\u0131ncalar\u0131 gidermek ve as\u0131ls\u0131z isnat ve iftiralar kar\u015f\u0131s\u0131nda memurlar ve di\u011fer kamu g\u00f6revlilerini korumak i\u00e7in, bunlar\u0131n g\u00f6revleri sebebiyle i\u015fledikleri su\u00e7lar hakk\u0131nda adli makamlar\u0131n soru\u015fturma\/kovu\u015fturma yapmas\u0131ndan \u00f6nce idarenin bir inceleme yapmas\u0131n\u0131 ve bu incelemenin sonucuna g\u00f6re olay\u0131n adli makamlara intikal ettirilmesini \u00f6ng\u00f6ren izin sistemi benimsenmi\u015ftir.28<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.2.1- Memur Su\u00e7lar\u0131n\u0131n Soru\u015fturulmas\u0131<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Memurlar ve di\u011fer kamu g\u00f6revlileri hakk\u0131nda i\u015fledikleri iddia edilen su\u00e7lardan \u00f6t\u00fcr\u00fc ceza kovu\u015fturmas\u0131 kanunla belirlenen istisnalar d\u0131\u015f\u0131nda idari mercinin iznine ba\u011fl\u0131d\u0131r (Anayasa, Md.129).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">25 S\u00f6kmen, U. (2007), \u201cSoru\u015fturma ve Disiplin\u201d, Kamu \u0130daresi \u0130\u00e7 Denet\u00e7ileri E\u011fitim Program\u0131 bas\u0131lmam\u0131\u015f ders notlar\u0131 (Maliye Bakanl\u0131\u011f\u0131 \u0130\u00e7 Denetim Koordinasyon Kurulunca d\u00fczenlenen \u0130\u00e7 Denet\u00e7iler E\u011fitim Program\u0131; 1.D\u00f6nem, Aral\u0131k-2007\u202611.D\u00f6nem, May\u0131s-2011), sf.3<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kovu\u015fturma ve yarg\u0131lama: Devlet memurlar\u0131n\u0131n g\u00f6revleri ile ilgili veya g\u00f6revleri s\u0131ras\u0131nda i\u015fledikleri su\u00e7lardan dolay\u0131 soru\u015fturma ve kovu\u015fturma yap\u0131lmas\u0131 ve haklar\u0131nda dava a\u00e7\u0131lmas\u0131 \u00f6zel h\u00fck\u00fcmlere tabidir (657 s. K. Md. 24).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kamu y\u00f6netimini zaafa u\u011fratmadan memurlar\u0131n bu g\u00f6revleri sebebiyle i\u015fledikleri iddia olunan su\u00e7larda yarg\u0131lama a\u015famas\u0131na ge\u00e7ilmeden yap\u0131lacak \u00f6zel soru\u015fturman\u0131n basit, etkili ve s\u00fcratli bi\u00e7imde i\u015flemesini sa\u011flamak amac\u0131yla 04\/12\/1999 tarihinde 4483 say\u0131l\u0131 Memurlar ve Di\u011fer Kamu G\u00f6revlilerinin Yarg\u0131lanmas\u0131 Hakk\u0131nda Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Bu Kanun, memur ve di\u011fer kamu g\u00f6revlileri g\u00f6revleri sebebiyle su\u00e7 i\u015flediklerinde, Cumhuriyet ba\u015fsavc\u0131l\u0131klar\u0131n\u0131n soru\u015fturma a\u00e7abilmesi i\u00e7in yetkili mercilerce izin verilmesi sistemini getirmi\u015ftir. Bu nedenle, kamu g\u00f6revlilerinin g\u00f6revleri sebebiyle i\u015fledikleri su\u00e7lar s\u00f6z konusu oldu\u011funda idari merciler soru\u015fturma izni vermekte ve ancak bundan sonra adli makamlar soru\u015fturma ve kovu\u015fturma a\u015famas\u0131na ge\u00e7ebilmektedirler. Kanunun amac\u0131; memurlar\u0131n g\u00f6revleri sebebiyle i\u015fledikleri su\u00e7lardan dolay\u0131 yarg\u0131lanabilmeleri i\u00e7in izin vermeye yetkili mercileri belirtmek ve izlenecek usul\u00fc d\u00fczenlemektir. Yetkili merci \u00f6n inceleme raporu \u00fczerine 30 (+15) g\u00fcn<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">i\u00e7inde karar verir. \u201c\u0130zni Vermek\u201d karar\u0131, yarg\u0131lanmas\u0131na izin vermedir. \u201c\u0130zni Vermemek\u201d karar\u0131, yarg\u0131lanmas\u0131na izin vermemektir.29<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.2.2- 5237 say\u0131l\u0131 TCK\u2019ya g\u00f6re Memur ve Di\u011fer Kamu G\u00f6revlileri Su\u00e7lar\u0131<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">T\u00fcrk Ceza Kanunu\u2019nda, kamu idaresinin g\u00fcvenilirli\u011fine ve i\u015fleyi\u015fine kar\u015f\u0131 i\u015flenen su\u00e7lar, ikinci kitap (\u00f6zel h\u00fck\u00fcmler), d\u00f6rd\u00fcnc\u00fc k\u0131s\u0131m (millete ve devlete kar\u015f\u0131 su\u00e7lar ve son h\u00fck\u00fcmler), birinci b\u00f6l\u00fcmde d\u00fczenlenmi\u015ftir.30<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">4483 say\u0131l\u0131 Kanunun kapsam maddesinde, memurlar ve di\u011fer kamu g\u00f6revlilerinin \u201cg\u00f6revleri sebebiyle i\u015fledikleri su\u00e7lar\u201d hakk\u0131nda uygulanaca\u011f\u0131 belirtilmi\u015f ancak, bu g\u00f6revlilerin g\u00f6revleri sebebiyle i\u015fleyebilecekleri su\u00e7lar\u0131n neler oldu\u011fu belirtilmemi\u015ftir. Ba\u015fka bir anlat\u0131mla, Kanun su\u00e7lar\u0131 tek tek belirlememi\u015f, g\u00f6rev sebebiyle i\u015flenen su\u00e7 ifadesiyle genel bir tan\u0131mlama yap\u0131lm\u0131\u015ft\u0131r. Bunun nedeni t\u00fcm su\u00e7lar ve cezalar T\u00fcrk Ceza Kanunu\u2019nda d\u00fczenlenmi\u015ftir. T\u00fcrk Ceza Kanunu\u2019nda memur su\u00e7lar\u0131 ile ilgili ayr\u0131 bir b\u00f6l\u00fcm bulunmamakla birlikte, bir\u00e7ok maddede su\u00e7un g\u00f6revi gere\u011fi kamu g\u00f6revlisince i\u015flenmesi \u015feklinde ifade i\u00e7eren h\u00fck\u00fcmler bulunmaktad\u0131r. \u0130\u015fte bu h\u00fck\u00fcmler irdelenmek suretiyle, memurlar ve di\u011fer kamu g\u00f6revlilerinin g\u00f6revleri sebebiyle i\u015fleyebilecekleri su\u00e7lar\u0131 tespit etmek m\u00fcmk\u00fcn olmaktad\u0131r.31<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">T\u00fcrk Ceza Kanunu\u2019nda yer alan memur ve di\u011fer kamu g\u00f6revlilerinin g\u00f6revleri sebebiyle i\u015fledikleri baz\u0131 su\u00e7lar \u015funlard\u0131r:32<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">a) Nitelikli doland\u0131r\u0131c\u0131l\u0131k (Md.158),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">b) M\u00fch\u00fcr bozma (Md. 203),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">c) Resmi belgede sahtecilik (Md. 204),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u00e7) Resmi belgeyi bozmak, yok etmek veya gizlemek (Md. 205),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">d) Denetim g\u00f6revinin ihmali (Md. 251),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">e) Yetkili olmad\u0131\u011f\u0131 bir i\u015f i\u00e7in yarar sa\u011flama su\u00e7u: G\u00f6revine girmeyen ve yetkili olmad\u0131\u011f\u0131 bir i\u015fi yapabilece\u011fi veya yapt\u0131rabilece\u011fi kanaatini uyand\u0131rarak yarar sa\u011flayan kamu g\u00f6revlisi, bir y\u0131ldan be\u015f y\u0131la kadar hapis ve adli para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r (Md. 255),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">f) Zor kullanma yetkisine ili\u015fkin s\u0131n\u0131r\u0131n a\u015f\u0131lmas\u0131 (Md. 256),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">g) G\u00f6revi k\u00f6t\u00fcye kullanma su\u00e7u: (1) Kanunda ayr\u0131ca su\u00e7 olarak tan\u0131mlanan haller d\u0131\u015f\u0131nda, g\u00f6revinin gereklerine ayk\u0131r\u0131 hareket etmek suretiyle, ki\u015filerin ma\u011fduriyetine veya kamunun zarar\u0131na neden olan ya da ki\u015filere haks\u0131z bir menfaat sa\u011flayan kamu g\u00f6revlisi, alt\u0131 aydan iki y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. (2) Kanunda ayr\u0131ca su\u00e7 olarak tan\u0131mlanan haller d\u0131\u015f\u0131nda, g\u00f6revinin gereklerini yapmakta ihmal veya gecikme g\u00f6stererek, ki\u015filerin ma\u011fduriyetine veya kamunun zarar\u0131na neden olan ya da<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">ki\u015filere haks\u0131z bir menfaat sa\u011flayan kamu g\u00f6revlisi, \u00fc\u00e7 aydan bir y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. (3) \u0130rtikap su\u00e7unu olu\u015fturmad\u0131\u011f\u0131 takdirde, g\u00f6revinin gereklerine uygun davranmas\u0131 i\u00e7in veya bu nedenle ki\u015filerden kendisine veya bir ba\u015fkas\u0131na \u00e7\u0131kar sa\u011flayan kamu g\u00f6revlisi, bir y\u0131ldan \u00fc\u00e7 y\u0131la kadar hapis ve be\u015f bin g\u00fcne kadar adli para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r (Md.257).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u011f) G\u00f6reve ili\u015fkin s\u0131rr\u0131n a\u00e7\u0131klanmas\u0131 (Md.258),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">h) Kamu g\u00f6revlisinin ticareti (Md.259),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u0131) Kamu g\u00f6revinin terki veya yap\u0131lmamas\u0131 M.260),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">i) Ki\u015filerin mallar\u0131 \u00fczerinde usuls\u00fcz tasarruf (Md.261),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">j) Ger\u00e7e\u011fe ayk\u0131r\u0131 bilirki\u015filik ve terc\u00fcmanl\u0131k (Md.276),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">k) Su\u00e7u bildirmeme (Md.278),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">l) Kamu g\u00f6revlisinin su\u00e7u bildirmemesi (Md.279),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">m) Sa\u011fl\u0131k mesle\u011fi mensuplar\u0131n\u0131n su\u00e7u bildirmemesi (Md.280),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">n) Su\u00e7 delillerini yok etme, gizleme veya de\u011fi\u015ftirme (Md.281),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">o) 3628 say\u0131l\u0131 Kanun kapsam\u0131na giren su\u00e7lar\u0131 m\u00fcste\u015far, vali ve kaymakamlar\u0131n i\u015flemesi (Md.17).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.3- 3628 say\u0131l\u0131 Mal Bildiriminde Bulunulmas\u0131, R\u00fc\u015fvet ve Yolsuzluklarla M\u00fccadele Kanuna G\u00f6re Ceza Soru\u015fturmas\u0131<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kanunun amac\u0131, r\u00fc\u015fvet ve yolsuzluklarla m\u00fccadele etmek i\u00e7in; mal bildirimi ile Kanunda belirlenen su\u00e7larla baz\u0131 su\u00e7lardan dolay\u0131 kamu g\u00f6revlileri ve su\u00e7 ortaklar\u0131 hakk\u0131nda takip ve muhakeme usul\u00fcn\u00fc d\u00fczenlemektir (Md.1).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">3628 say\u0131l\u0131 Kanunun 17\u2019nci maddesi uyar\u0131nca, bu Kanunda yaz\u0131l\u0131 olan; s\u00fcresinde mal bildiriminde bulunmama, gizli olan mal bildiriminin i\u00e7eri\u011fi hakk\u0131nda a\u00e7\u0131klama yapma, bilgi verme ve yay\u0131nda bulunma, ger\u00e7e\u011fe ayk\u0131r\u0131 mal bildiriminde bulunma, haks\u0131z mal edinme, haks\u0131z edinilen mal\u0131 ka\u00e7\u0131rma veya gizleme su\u00e7lar\u0131 ile 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu\u2019nda say\u0131lan su\u00e7larla, irtikap, r\u00fc\u015fvet, ihtilas ve zimmete para ge\u00e7irme, g\u00f6rev s\u0131ras\u0131nda veya g\u00f6revinden dolay\u0131 ka\u00e7ak\u00e7\u0131l\u0131k, resmi ihale ve al\u0131m ve sat\u0131mlara fesat kar\u0131\u015ft\u0131rma, devlet s\u0131rlar\u0131n\u0131n a\u00e7\u0131klanmas\u0131 veya a\u00e7\u0131klanmas\u0131na sebebiyet verme su\u00e7lan ile bu su\u00e7lara i\u015ftirak etmekten san\u0131k olanlar hakk\u0131nda, 4483 say\u0131l\u0131 Memurlar ve Di\u011fer Kamu G\u00f6revlilerinin Yarg\u0131lanmas\u0131 Hakk\u0131nda Kanun h\u00fck\u00fcmleri uygulanmayarak, bu Kanunda \u00f6ng\u00f6r\u00fclen usule g\u00f6re soru\u015fturma yap\u0131l\u0131r.33<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.3.1- 3628 say\u0131l\u0131 Kanun Kapsam\u0131na Giren Su\u00e7lar<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Bu Kanunda ve Bankac\u0131l\u0131k Kanunu\u2019nda yaz\u0131l\u0131 su\u00e7larla baz\u0131 su\u00e7lardan dolay\u0131 kamu g\u00f6revlileri ve su\u00e7 orta\u011f\u0131 olmaktan san\u0131k olanlar hakk\u0131nda m\u00fcste\u015far, vali ve kaymakamlar hari\u00e7 \u201c4483 say\u0131l\u0131 Memurlar ve Di\u011fer Kamu G\u00f6revlilerinin Yarg\u0131lanmas\u0131 Hakk\u0131nda Kanun\u201d h\u00fck\u00fcmleri uygulanmaz. 3628 say\u0131l\u0131 Kanun, Kanun kapsam\u0131na giren su\u00e7lar\u0131; bu Kanunda belirlenen su\u00e7lar, Bankac\u0131l\u0131k Kanunu\u2019nda yaz\u0131l\u0131 su\u00e7lar ve baz\u0131 su\u00e7lar olarak \u00fc\u00e7e ay\u0131rm\u0131\u015ft\u0131r.34<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.3.3.1- Bu Kanunda yaz\u0131l\u0131 su\u00e7lar \u015funlard\u0131r:35<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">a) \u0130htara ra\u011fmen s\u00fcresinde mal bildiriminde bulunmama su\u00e7u (Md.6, 10\/1).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">b) Soru\u015fturma ile ilgili olarak verilen s\u00fcre zarf\u0131nda mal bildiriminde bulunmama su\u00e7u (Md.10\/2,&nbsp;<span style=\"font-size: inherit; text-align: inherit; background-color: var(--theme-palette-color-7); color: var(--theme-text-color); font-style: var(--fontStyle, inherit); font-weight: var(--fontWeight); letter-spacing: var(--letterSpacing); text-transform: var(--textTransform);\">19\/2).<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">c) Ger\u00e7e\u011fe ayk\u0131r\u0131 a\u00e7\u0131klama su\u00e7u (Md.9\/1).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">d) Ger\u00e7e\u011fe ayk\u0131r\u0131 bildirimde bulunma su\u00e7u (Md.12).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">e) Haks\u0131z mal edinme, mal ka\u00e7\u0131rma veya gizleme su\u00e7u: Kanuna veya genel ahlaka uygun olmayan mal edinmek veya geliriyle uygun olmayan a\u015f\u0131r\u0131 harcamalar yapmak, haks\u0131z mal edinme, mal ka\u00e7\u0131rma veya gizleme su\u00e7unu olu\u015fturmaktad\u0131r (Md.13).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">f) Muhakkik ve m\u00fcfetti\u015flerin ihbar ve evrak\u0131 tevdi etmemesi su\u00e7u (5237 s. TCK, Md.257\/2).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">g) Bilgi verme zorunlulu\u011funa uymamak su\u00e7u (Md.20).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.3.3.2- 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu\u2019nda yaz\u0131l\u0131 su\u00e7lar \u015funlard\u0131r:36<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">a) \u0130zinsiz faaliyette bulunmak (Md.150),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">b) Mevduat ve kat\u0131l\u0131m fonu sahiplerinin haklar\u0131n\u0131 engellemek (Md.151),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">c) D\u00fczeltici, iyile\u015ftirici ve k\u0131s\u0131tlay\u0131c\u0131 \u00f6nlemleri almamak (Md.152),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">d) Yetkili merciler ile denetim g\u00f6revlilerince istenen bilgi ve belgeleri vermemek ve g\u00f6revlerini yapmalar\u0131n\u0131 engellemek (Md.153),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">e) Belgelerin saklanmas\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne ayk\u0131r\u0131 davranmak (Md.154),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">f) Ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunmak (Md.155),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">g) \u0130\u015flemlerin kay\u0131t d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 ve ger\u00e7e\u011fe ayk\u0131r\u0131 muhasebele\u015ftirme (Md.156),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">h) Sistemi engelleme, bozma, verileri yok etme veya de\u011fi\u015ftirme (Md.157),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u0131) \u0130tibar\u0131n zedelenmesi (Md.158),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">i) S\u0131rlar\u0131n a\u00e7\u0131klanmas\u0131 (Md.159),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">j) Zimmet (Md.160),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">k) Di\u011fer kanunlara ayk\u0131r\u0131l\u0131klar (Md.161).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.3.3.3- Baz\u0131 su\u00e7lar \u015funlard\u0131r:37<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">a) \u0130rtik\u00e2p: G\u00fcncel T\u00fcrk\u00e7e S\u00f6zl\u00fckte, irtikap; k\u00f6t\u00fc i\u015f yapma, k\u00f6t\u00fcl\u00fck etme, yiyicilik, yalan s\u00f6yleme, hile yapma \u015feklinde tarif edilmi\u015ftir. \u0130rtik\u00e2p su\u00e7u, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu\u2019nda \u015fu \u015fekilde d\u00fczenlenmi\u015ftir: Kamu g\u00f6revlisinin; g\u00f6revinin sa\u011flad\u0131\u011f\u0131 n\u00fcfuzu k\u00f6t\u00fcye kullanmak suretiyle kendisine veya ba\u015fkas\u0131na yarar sa\u011flanmas\u0131na veya bu yolda vaatte bulunulmas\u0131na bir kimseyi icbar etmesi veya g\u00f6revinin sa\u011flad\u0131\u011f\u0131 g\u00fcveni k\u00f6t\u00fcye kullanmak suretiyle ger\u00e7ekle\u015ftirdi\u011fi hileli davran\u0131\u015flarla, kendisine veya ba\u015fkas\u0131na yarar sa\u011flanmas\u0131na veya bu yolda vaatte bulunulmas\u0131na bir kimseyi ikna etmesi ile i\u015fledi\u011fi su\u00e7 irtikap su\u00e7unu olu\u015fturur (TCK, Md.250).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">b) R\u00fc\u015fvet: R\u00fc\u015fvet su\u00e7u, bir kamu g\u00f6revlisinin, g\u00f6revinin gereklerine ayk\u0131r\u0131 olarak bir i\u015fi yapmas\u0131 veya yapmamas\u0131 i\u00e7in ki\u015fiyle vard\u0131\u011f\u0131 anla\u015fma \u00e7er\u00e7evesinde bir yarar sa\u011flamas\u0131 ile i\u015fledi\u011fi su\u00e7 r\u00fc\u015fvet su\u00e7unu olu\u015fturur.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">R\u00fc\u015fvet su\u00e7u, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu\u2019nda \u015fu \u015fekilde d\u00fczenlenmi\u015ftir: (1) R\u00fc\u015fvet alan kamu g\u00f6revlisi, d\u00f6rt y\u0131ldan on iki y\u0131la kadar hapis cezas\u0131 ile cezaland\u0131r\u0131l\u0131r. R\u00fc\u015fvet veren ki\u015fi de kamu g\u00f6revlisi gibi cezaland\u0131r\u0131l\u0131r. R\u00fc\u015fvet konusunda anla\u015fmaya var\u0131lmas\u0131 halinde, su\u00e7 tamamlanm\u0131\u015f gibi cezaya h\u00fckmolunur. (2) R\u00fc\u015fvet alan veya bu konuda anla\u015fmaya varan ki\u015finin, yarg\u0131 g\u00f6revi yapan, hakem, bilirki\u015fi, noter veya yeminli mali m\u00fc\u015favir olmas\u0131 halinde, birinci f\u0131kraya g\u00f6re verilecek ceza \u00fc\u00e7te birden yar\u0131s\u0131na kadar art\u0131r\u0131l\u0131r. (3) R\u00fc\u015fvet, bir kamu g\u00f6revlisinin, g\u00f6revinin gereklerine ayk\u0131r\u0131 olarak bir i\u015fi yapmas\u0131 veya yapmamas\u0131 i\u00e7in ki\u015fiyle vard\u0131\u011f\u0131 anla\u015fma \u00e7er\u00e7evesinde bir yarar sa\u011flamas\u0131d\u0131r. (4) Birinci f\u0131kra h\u00fckm\u00fc, kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131, kamu kurum veya kurulu\u015flar\u0131n\u0131n ya da kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131n\u0131n i\u015ftirakiyle kurulmu\u015f \u015firketler, bunlar\u0131n b\u00fcnyesinde faaliyet icra eden vak\u0131flar, kamu yarar\u0131na \u00e7al\u0131\u015fan dernekler, kooperatifler ya da halka a\u00e7\u0131k anonim \u015firketlerle hukuki ili\u015fki tesisinde veya tesis edilmi\u015f hukuki ili\u015fkinin devam\u0131 s\u00fcrecinde, bu t\u00fczel ki\u015filer ad\u0131na hareket eden ki\u015filere g\u00f6revinin gereklerine ayk\u0131r\u0131 olarak yarar sa\u011flanmas\u0131 halinde de uygulan\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">(5) Yabanc\u0131 bir \u00fclkede se\u00e7ilmi\u015f veya atanm\u0131\u015f olan, yasama veya idari veya adli bir g\u00f6revi y\u00fcr\u00fcten kamu kurum veya kurulu\u015flar\u0131n\u0131n, yap\u0131lanma \u015fekli ve g\u00f6rev alan\u0131 ne olursa olsun, devletler, h\u00fck\u00fcmetler veya di\u011fer uluslararas\u0131 kamusal \u00f6rg\u00fctler taraf\u0131ndan kurulan uluslararas\u0131 \u00f6rg\u00fctlerin g\u00f6revlilerine veya ayn\u0131 \u00fclkede uluslararas\u0131 nitelikte g\u00f6revleri yerine getirenlere, uluslararas\u0131 ticari i\u015flemler nedeniyle, bir i\u015fin yap\u0131lmas\u0131 veya yap\u0131lmamas\u0131 veya haks\u0131z bir yarar\u0131n elde edilmesi veya muhafazas\u0131 amac\u0131yla, do\u011frudan veya dolayl\u0131 olarak yarar teklif veya vaat edilmesi veya verilmesi de r\u00fc\u015fvet say\u0131l\u0131r (TCK, Md.252).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">c) \u0130htilas ve zimmete para ge\u00e7irme: G\u00fcncel T\u00fcrk\u00e7e S\u00f6zl\u00fckte, ihtilas; a\u015f\u0131rma, bir mal\u0131 a\u00e7\u0131k\u00e7a sahibinden veya evinden h\u0131zla kap\u0131p almad\u0131r. Zimmet ise, bir kimsenin yasal olmayan yollardan \u00fczerine ge\u00e7irip \u00f6demeye zorunlu oldu\u011fu para \u015feklinde tarif edilmi\u015ftir. \u0130htilas ve zimmete para ge\u00e7irme su\u00e7u, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu\u2019nda \u015fu \u015fekilde d\u00fczenlenmi\u015ftir: Kamu g\u00f6revlisinin g\u00f6revi nedeniyle zilyedli\u011fi kendisine devredilmi\u015f olan veya koruma ve g\u00f6zetimiyle y\u00fck\u00fcml\u00fc oldu\u011fu mal\u0131 kendisinin veya ba\u015fkas\u0131n\u0131n zimmetine ge\u00e7irmesiyle i\u015fledi\u011fi su\u00e7 ihtilas ve zimmete para ge\u00e7irme su\u00e7unu olu\u015fturur (TCK, Md. 247).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">d) Resmi ihale, al\u0131m ve sat\u0131mlara fesat kar\u0131\u015ft\u0131rma su\u00e7u: Ki\u015filerin, kamu kurum veya kurulu\u015flar\u0131 ad\u0131na yap\u0131lan mal veya hizmet al\u0131m veya sat\u0131mlar\u0131na ya da kiralamalara ili\u015fkin ihalelere ve yap\u0131m ihalelerine fesat kar\u0131\u015ft\u0131rmas\u0131 ile i\u015fledi\u011fi su\u00e7 bu su\u00e7u olu\u015fturur (TCK, Md. 235, 236), (2886 s.K, Md.83), (4734 s.K, Md.60).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">e) G\u00f6rev s\u0131ras\u0131nda veya g\u00f6revinden dolay\u0131 ka\u00e7ak\u00e7\u0131l\u0131k: G\u00f6rev s\u0131ras\u0131nda veya g\u00f6revinden dolay\u0131 ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7u, 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu\u2019nda \u015fu \u015fekilde d\u00fczenlenmi\u015ftir: Ka\u00e7ak\u00e7\u0131l\u0131k fiillerini \u00f6nlemek, izlemek, ara\u015ft\u0131rmak ve soru\u015fturmakla g\u00f6revli ki\u015filerin, ithalat\u0131n ve ihracat\u0131n kanuni gere\u011fi yerine getirilmeden yap\u0131lmas\u0131 veya meslek ve sanat\u0131n sa\u011flad\u0131\u011f\u0131 kolayl\u0131klardan yararlanmak suretiyle veya belgede sahtecilik yap\u0131larak veya bu su\u00e7lar\u0131n i\u015flenmesine kasten g\u00f6z yummak suretiyle i\u015flemesi ile i\u015fledi\u011fi su\u00e7 g\u00f6rev s\u0131ras\u0131nda veya g\u00f6revinden dolay\u0131 ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7unu olu\u015fturur (5607 s. K.Md.3,4).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">f) Devlet s\u0131rlar\u0131n\u0131n a\u00e7\u0131klanmas\u0131 veya a\u00e7\u0131klanmas\u0131na sebebiyet verme: Devlet s\u0131rlar\u0131n\u0131n a\u00e7\u0131klanmas\u0131 veya a\u00e7\u0131klanmas\u0131na sebebiyet verme su\u00e7lar\u0131, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu\u2019nda \u015fu \u015fekilde d\u00fczenlenmi\u015ftir: Devletin g\u00fcvenli\u011fine ve siyasal yararlar\u0131na ili\u015fkin bilgileri a\u00e7\u0131klama veya gizli kalmas\u0131 gereken bilgileri a\u00e7\u0131klama veya devlet s\u0131rlar\u0131ndan yararlanma, devlet hizmetlerinde sadakatsizlik veya yasaklanan bilgileri a\u00e7\u0131klama, yasaklanan bilgileri siyasal veya askeri casusluk maksad\u0131yla a\u00e7\u0131klama su\u00e7u devlet s\u0131rlar\u0131n\u0131n a\u00e7\u0131klanmas\u0131 veya a\u00e7\u0131klanmas\u0131na sebebiyet verme su\u00e7lar\u0131n\u0131 olu\u015fturur (TCK, Md. 329, 330, 333, 336, 337).<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">4.4- Adli Yarg\u0131n\u0131n Verdi\u011fi Cezalar\u0131n Memuriyete Etkisi<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">G\u00f6revle ilgili olarak her ne \u015fekilde olursa olsun menfaat sa\u011flama ya da menfaat sa\u011flama amac\u0131 ile hediye kabul etme ile ilgili olarak yukar\u0131da belirtilen su\u00e7lardan ceza kanunlar\u0131na g\u00f6re yap\u0131lan soru\u015fturma ve kovu\u015fturma sonucunda adli yarg\u0131n\u0131n verdi\u011fi cezan\u0131n memuriyete etkisi bulunmaktad\u0131r. Ceza mahk\u00fbmiyetinin sonucu olarak memur olunamamakta veya memuriyet stat\u00fcs\u00fc kaybedilebilmektedir.38<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memuru olabilmek i\u00e7in devlet memurlu\u011funa al\u0131nmada genel ve \u00f6zel \u015fartlar aran\u0131r. Devlet memurlu\u011funa al\u0131nma \u015fartlar\u0131 657 say\u0131l\u0131 Kanunda belirtilmi\u015ftir. Devlet memurlu\u011funa al\u0131nacaklarda aran\u0131lacak genel \u015fartlar aras\u0131nda bulunan 48\u2019inci maddenin A f\u0131kras\u0131n\u0131n 4 numaral\u0131 bendindeki kamu haklar\u0131ndan mahrum bulunmamak ile 23\/1\/2008 tarihli ve 5728 say\u0131l\u0131 Kanunun 317\u2019nci maddesiyle de\u011fi\u015ftirilmi\u015f olan 5 numaral\u0131 bendindeki kasten i\u015flenen bir su\u00e7tan bir y\u0131l\u0131n \u00fcst\u00fcnde hapis cezas\u0131 almam\u0131\u015f olmak ve kanunda tek tek say\u0131lan; devletin g\u00fcvenli\u011fine kar\u015f\u0131 su\u00e7lar, Anayasal d\u00fczene ve bu d\u00fczenin i\u015fleyi\u015fine kar\u015f\u0131 su\u00e7lar, milli savunmaya kar\u015f\u0131 su\u00e7lar, devlet s\u0131rlar\u0131na kar\u015f\u0131 su\u00e7lar ve casusluk, zimmet, irtik\u00e2p, r\u00fc\u015fvet, h\u0131rs\u0131zl\u0131k, doland\u0131r\u0131c\u0131l\u0131k, sahtecilik, g\u00fcveni k\u00f6t\u00fcye kullanma, hileli iflas, ihaleye fesat kar\u0131\u015ft\u0131rma, edimin ifas\u0131na fesat kar\u0131\u015ft\u0131rma, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama veya ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131ndan dolay\u0131 mahk\u00fbm olmamak \u015fartlar\u0131 aran\u0131r. Memur iken, bu genel \u015fartlar\u0131n, memuriyet s\u00fcresince muhafaza edilmesi, devlet memuru olarak kalabilmek i\u00e7in bu \u015fartlar\u0131n kaybedilmemesi yani memur olma \u015fart\u0131n\u0131 ta\u015f\u0131yor olmak gerekmektedir. Bu \u015fartlar\u0131 kaybetme halinde 98\u2019inci maddenin b f\u0131kras\u0131na g\u00f6re memurlu\u011fun sona ermesi s\u00f6z konusu olmaktad\u0131r.39<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kamu haklar\u0131 herkes taraf\u0131ndan kullan\u0131lan devredilmez haklard\u0131r. Bu haklar\u0131n en \u00f6nemlisi se\u00e7me ve se\u00e7ilme hakk\u0131 ve \u00e7al\u0131\u015fma \u00f6zg\u00fcrl\u00fc\u011f\u00fcd\u00fcr. Ancak, memur olmak isteyen kimsenin, se\u00e7me ve se\u00e7ilme hakk\u0131ndan veya memur olmas\u0131n\u0131 engelleyen mahk\u00fbmiyetinin bulunmamas\u0131 ko\u015fuldur. Bu haklar ancak kanunla k\u0131s\u0131tlanabilir. B\u00f6ylece kamu haklar\u0131 kanunla k\u0131s\u0131tlanm\u0131\u015f olan kimse devlet memuru olamaz.40<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet Memurlar\u0131 Kanunu\u2019na g\u00f6re, devlet memuru olabilme genel \u015fartlar\u0131 aras\u0131nda yer alan \u201cKamu haklar\u0131ndan mahrum bulunmamak\u201d (Md. 48\/A-4) \u015fart\u0131, Kanunun ilk metninde yer alan ve de\u011fi\u015ftirilmeyen bentlerinden birisidir. 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu\u2019nun \u201cBelli Haklar\u0131 Kullanmaktan Yoksun B\u0131rak\u0131lma\u201d ba\u015fl\u0131kl\u0131 53 \u00fcnc\u00fc maddesinde; g\u00fcvenlik tedbirleri yer almaktad\u0131r. Bu madde h\u00fckm\u00fcne g\u00f6re ki\u015fi hakk\u0131nda, kamu g\u00f6revlisi s\u0131fat\u0131yla haiz oldu\u011fu hak ve yetkileri k\u00f6t\u00fcye kullanarak i\u015flenen su\u00e7lar (zimmet, irtikap, r\u00fc\u015fvet, g\u00f6revi k\u00f6t\u00fcye kullanma su\u00e7u vb.) dolay\u0131s\u0131yla hapis cezas\u0131na mahkumiyet halinde g\u00fcvenlik tedbirlerine h\u00fckmedilecektir. S\u00f6z konusu maddeye g\u00f6re; birinci f\u0131krada say\u0131lan hak ve yetkilerden birinin k\u00f6t\u00fcye kullan\u0131lmas\u0131 suretiyle i\u015flenen su\u00e7lar dolay\u0131s\u0131yla hapis cezas\u0131na mahk\u00fbmiyet h\u00e2linde, ayr\u0131ca, cezan\u0131n infaz\u0131ndan sonra i\u015flemek \u00fczere, h\u00fckmolunan cezan\u0131n yar\u0131s\u0131ndan bir kat\u0131na kadar bu hak ve yetkinin kullan\u0131lmas\u0131n\u0131n yasaklanmas\u0131na karar verilir. Kamu haklar\u0131n\u0131 kullanmaktan yoksun b\u0131rak\u0131lan kimse, hak yoksunlu\u011fu s\u00fcresince devlet memuru olamaz ve devlet memurlu\u011fu yapamaz.41<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memuru iken memurluk g\u00f6revine son verilmeyi gerektirmeyen yani devlet memuru olma \u015fart\u0131n\u0131 kaybettirmeyen h\u00fcrriyeti ba\u011flay\u0131c\u0131 bir ceza nedeniyle mahk\u00fbm olan ve bu mahk\u00fbmiyete ba\u011fl\u0131 olarak belli haklar\u0131 kullanmaktan yasaklanan, s\u00f6z konusu mahk\u00fbmiyeti nedeniyle memuriyeti sona ermeyen ancak mahk\u00fbm oldu\u011fu i\u00e7in memurluk yapamayan ve memurluklar\u0131 ask\u0131ya al\u0131nan kimseler, hak yoksunluklar\u0131 sona ererek yasaklanan haklar\u0131n\u0131 yeniden kazanmalar\u0131 durumunda, memuriyete iade edilirler.42<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Memuriyete al\u0131nmaya kesin engel olan ve memuriyet stat\u00fcs\u00fcn\u00fcn kaybedilmesine neden olan mahk\u00fbmiyetler bak\u0131m\u0131ndan s\u00fcresiz hak yoksunlu\u011fu s\u00f6z konusudur. Haklar\u0131nda h\u00fckm\u00fcn a\u00e7\u0131klanmas\u0131n\u0131n geri b\u0131rak\u0131lmas\u0131 karar\u0131 verilmi\u015f olanlar bak\u0131m\u0131ndan herhangi bir \u015farts\u0131zl\u0131k s\u00f6z konusu olmayacakt\u0131r.43<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Memuriyet g\u00f6reviyle ilgili olarak her ne \u015fekilde olursa olsun menfaat sa\u011flayarak ya da menfaat sa\u011flama amac\u0131 ile hediye kabul ederek devlet memurlar\u0131n\u0131n devlet g\u00f6revlisi s\u0131fat\u0131yla haiz oldu\u011fu hak ve yetkileri k\u00f6t\u00fcye kullanarak i\u015fledikleri r\u00fc\u015fvet, irtikap, g\u00f6revi k\u00f6t\u00fcye kullanma vb. gibi yukar\u0131da belirtilen su\u00e7lar\u0131 dolay\u0131s\u0131yla ceza kanunlar\u0131na g\u00f6re yap\u0131lan soru\u015fturma ve kovu\u015fturman\u0131n sonucunda adli yarg\u0131n\u0131n verdi\u011fi cezan\u0131n memuriyete etkisi bulunmaktad\u0131r. Bu etki memuriyet stat\u00fcs\u00fcn\u00fcn kaybedilmesi olacakt\u0131r.44<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">5- SONU\u00c7<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Devlet memuruna sa\u011flanan ki\u015fisel menfaatler, memurun g\u00f6revi s\u0131ras\u0131ndaki eylemini, i\u015flemini ve karar\u0131n\u0131 etkilemektedir.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Bu \u00e7al\u0131\u015fmam\u0131zda, g\u00f6revle ilgili olarak menfaat sa\u011flama su\u00e7lar\u0131 ve cezalar\u0131 ile bu cezalar\u0131n memuriyete etkisi konusu; 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu, 4483 say\u0131l\u0131 Memurlar ve Di\u011fer Kamu G\u00f6revlilerinin Yarg\u0131lanmas\u0131 Hakk\u0131nda Kanun, 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanunu, 3628 say\u0131l\u0131 Mal Bildiriminde Bulunulmas\u0131, R\u00fc\u015fvet ve Yolsuzluklarla M\u00fccadele Kanunu ve bunlara ili\u015fkin yarg\u0131 kararlar\u0131 do\u011frultusunda a\u00e7\u0131klanmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015f, mevcut yasal d\u00fczenlemeler \u00e7er\u00e7evesinde incelenip de\u011ferlendirilmi\u015ftir.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Memuriyet g\u00f6reviyle ilgili olarak her ne \u015fekilde olursa olsun menfaat sa\u011flayarak ya da menfaat sa\u011flama amac\u0131 ile haiz oldu\u011fu hak ve yetkileri k\u00f6t\u00fcye kullanarak i\u015fledikleri r\u00fc\u015fvet, irtikap, g\u00f6revi k\u00f6t\u00fcye kullanma vb. gibi yukar\u0131da belirtilen su\u00e7lar\u0131 dolay\u0131s\u0131yla ceza kanunlar\u0131na g\u00f6re yap\u0131lan soru\u015fturma ve kovu\u015fturman\u0131n sonucunda adli yarg\u0131n\u0131n verdi\u011fi cezan\u0131n memuriyete etkisi olaca\u011f\u0131 gibi Devlet Memurlar\u0131 Kanunu\u2019na g\u00f6re verilecek cezan\u0131n \u00fcst g\u00f6revlere y\u00fckselememeye ve memuriyet stat\u00fcs\u00fcn\u00fcn kaybedilmesine etkisi bulunmaktad\u0131r.<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">1 S\u00f6kmen, U. \u201cDevlet Memuruna Hediye R\u00fc\u015fvet(mi)dir?\u201d, Maliye Dergisi, Maliye Bakanl\u0131\u011f\u0131 Strateji Geli\u015ftirme Ba\u015fkanl\u0131\u011f\u0131, Temmuz-Aral\u0131k 2011, Ankara, sf. 232<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">2 S\u00f6kmen, U. \u201cKamu \u0130daresinde Soru\u015fturma Kovu\u015fturma\u201d, Maliye Bakanl\u0131\u011f\u0131 Strateji Geli\u015ftirme Ba\u015fkanl\u0131\u011f\u0131, Yay\u0131n No:2009\/400,&nbsp;<span style=\"line-height: 100%;\">Ankara, sf.29<\/span><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">3 S\u00f6kmen, U. 2009, a.g.e., sf.29<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">4 S\u00f6kmen, U. 2011, ag.e., sf. 232<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">5 S\u00f6kmen, U. (2010), \u201cA\u00e7\u0131klamal\u0131-\u0130\u00e7tihatl\u0131-\u00d6rnekli Kamu Hizmet\u00e7ilerinin Mal Beyan\u0131\u201d, Ankara, sf.233<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">6 S\u00f6kmen, U. 2009, a.g.e., sf.137<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">7 S\u00f6kmen, U. 2009, a.g.e., sf. 7<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">8 S\u00f6kmen, U.2009, a.g.e., sf. 16<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">9 S\u00f6kmen, U. 2011, ag.e., sf. 246<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">10 S\u00f6kmen, U. 2011, ag.e., sf. 248<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">11 S\u00f6kmen, U. 2009, a.g.e., sf. 169<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">12 S\u00f6kmen, 2009, a.g.e., sf. 169<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">13 S\u00f6kmen, U. 2009, a.g.e., sf. 170<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">14 S\u00f6kmen, U. 2009, a.g.e., sf. 169-171<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">15 S\u00f6kmen, U. 2011, a.g.e., sf. 249<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">16 S\u00f6kmen, U. 2011, ag.e., sf. 249<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">17 S\u00f6kmen, U. 2011, a.g.e., sf. 249<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">18 S\u00f6kmen, U. 2011, a.g.e., sf. 249<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">19 S\u00f6kmen, U. 2009, a.g.e., sf. 160<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">20 S\u00f6kmen, U. 2009, a.g.e., sf. 160<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">21 S\u00f6kmen, U. 2011, ag.e., sf. 250<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">22 S\u00f6kmen, U. 2009, a.g.e., sf. 160<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">23 S\u00f6kmen, U. 2009, a.g.e., sf. 160<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">24 S\u00f6kmen, U. 2011, ag.e., sf. 250<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">26 S\u00f6kmen, U. 2009, ag.e., sf. 1<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">27 S\u00f6kmen, U. 2009, ag.e., sf. 2<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">28 S\u00f6kmen, U. 2009, ag.e., sf. 1<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">29 S\u00f6kmen, U. 2009, ag.e., sf. 182<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">30 S\u00f6kmen, U. 2011, ag.e., sf. 252<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">31 S\u00f6kmen, U. 2009, ag.e., sf. 192<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">32 S\u00f6kmen, U. 2009, ag.e., sf. 192<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">33 S\u00f6kmen, U. 2009, ag.e., sf. 232<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">34 S\u00f6kmen, U. 2010, ag.e., sf. 62<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">35 S\u00f6kmen, U. 2010, ag.e., sf. 62-63<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">36 S\u00f6kmen, U. 2010, ag.e., sf. 64<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">37 S\u00f6kmen, U. 2010, ag.e., sf. 65-66<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">38 S\u00f6kmen, U. 2010, ag.e., sf. 625<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">39 S\u00f6kmen, U. 2010, ag.e., sf. 619<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">40 S\u00f6kmen, U. 2010, ag.e., sf. 622<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">41 S\u00f6kmen, U. 2010, ag.e., sf. 623<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">42 S\u00f6kmen, U. 2010, ag.e., sf. 624<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">43 S\u00f6kmen, U. 2010, ag.e., sf. 637<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">44 S\u00f6kmen, U. 2011, ag.e., sf. 256<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\"><br><\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\" align=\"LEFT\">\n<\/p><p style=\"margin-bottom: 0cm; line-height: 100%;\">KAYNAK\u00c7A<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u2022 S\u00f6kmen, U. (2009), \u201cKamu \u0130daresinde Soru\u015fturma Kovu\u015fturma\u201d, Maliye Bakanl\u0131\u011f\u0131 Strateji Geli\u015ftirme Ba\u015fkanl\u0131\u011f\u0131, Yay\u0131n No:2009\/400, Ankara,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u2022 S\u00f6kmen, U. (2010), \u201cA\u00e7\u0131klamal\u0131-\u0130\u00e7tihatl\u0131-\u00d6rnekli Kamu Hizmet\u00e7ilerinin Mal Beyan\u0131\u201d, Ankara,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u2022 S\u00f6kmen, U. (2005),\u201c3628 say\u0131l\u0131 Kanuna G\u00f6re Soru\u015fturma ve Su\u00e7lar\u201d, Maliye Bakanl\u0131\u011f\u0131 Personel Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc, El Kitab\u0131:9, Ankara, May\u0131s 2005,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u2022 S\u00f6kmen, U. (2010), \u201cKamu \u0130daresinde Mahkumiyeti Olanlar\u0131n Devlet Memuru Olmalar\u0131 ve Memuriyet Stat\u00fcs\u00fcn\u00fc Kaybetmeleri\u201d, Maliye Dergisi, Maliye Bakanl\u0131\u011f\u0131 Strateji Geli\u015ftirme Ba\u015fkanl\u0131\u011f\u0131, Ocak-Haziran 2010, Say\u0131:158, Ankara,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u2022 S\u00f6kmen, U. (2007), \u201cSoru\u015fturma ve Disiplin\u201d, Kamu \u0130daresi \u0130\u00e7 Denet\u00e7ileri E\u011fitim Program\u0131 bas\u0131lmam\u0131\u015f ders notlar\u0131 (Maliye Bakanl\u0131\u011f\u0131 \u0130\u00e7 Denetim Koordinasyon Kurulunca d\u00fczenlenen \u0130\u00e7 Denet\u00e7iler E\u011fitim Program\u0131; 1.D\u00f6nem, Aral\u0131k-2007\u202611.D\u00f6nem, May\u0131s-2011),<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">\u2022 S\u00f6kmen, U. (2011), \u201cDevlet Memuruna Hediye R\u00fc\u015fvet(mi)dir?\u201d, Maliye Dergisi, Maliye Bakanl\u0131\u011f\u0131 Strateji Geli\u015ftirme Ba\u015fkanl\u0131\u011f\u0131, Temmuz-Aral\u0131k 2011, Say\u0131:161, Ankara,<\/p>\n<p style=\"margin-bottom: 0cm; line-height: 100%;\">Kaynak: Vergi M\u00fcfetti\u015fleri Derne\u011fi Vergi Raporu<\/p>\n<p><\/p>\t\t\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<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2ee64791 e-flex e-con-boxed e-con e-parent\" data-id=\"2ee64791\" 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-463444fb e-flex e-con-boxed e-con e-parent\" data-id=\"463444fb\" 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-7093b3ac elementor-post-navigation-borders-yes elementor-widget elementor-widget-post-navigation\" data-id=\"7093b3ac\" data-element_type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation\" role=\"navigation\" aria-label=\"Post Navigation\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4875\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-left\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.7 239l136-136c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9L127.9 256l96.4 96.4c9.4 9.4 9.4 24.6 0 33.9L201.7 409c-9.4 9.4-24.6 9.4-33.9 0l-136-136c-9.5-9.4-9.5-24.6-.1-34z\"><\/path><\/svg><span class=\"elementor-screen-only\">Prev<\/span><\/span><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--label\">\u00d6nceki<\/span><span class=\"post-navigation__prev--title\">Kamu \u0130\u015f\u0130n\u0130n aksamadan y\u00fcr\u00fct\u00fclmes\u0130 \u0130\u00e7\u0130n al\u0131nm\u0131\u015f en \u0130y\u0130 tedb\u0130r<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation__separator-wrapper\">\n\t\t\t\t\t<div class=\"elementor-post-navigation__separator\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-post-navigation__next elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4843\" rel=\"next\"><span class=\"elementor-post-navigation__link__next\"><span class=\"post-navigation__next--label\">Sonraki<\/span><span class=\"post-navigation__next--title\">\u0130ktisadi \u0130\u015fletmelerden Derneklere Kar Aktar\u0131m\u0131<\/span><\/span><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-next\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><span class=\"elementor-screen-only\">Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\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\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-0251ef6 e-flex e-con-boxed e-con e-parent\" data-id=\"0251ef6\" 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-a13544e elementor-widget elementor-widget-eael-post-list\" data-id=\"a13544e\" data-element_type=\"widget\" data-widget_type=\"eael-post-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"eael-post-list-container advanced layout-advanced\"><div class=\"eael-post-list-header\"><div class=\"header-title\">\n                            <h2 class=\"title\">Son Makaleler<\/h2>\n                        <\/div><div class=\"post-categories eael-categories-layout-horizontal\" data-nonce=\"6c6a3db112\" data-page-id=\"4763\" data-widget-id=\"a13544e\" data-widget=\"a13544e\" data-class=\"Essential_Addons_Elementor\\Pro\\Elements\\Post_List\" data-args=\"orderby=date&amp;order=desc&amp;ignore_sticky_posts=1&amp;post_status=publish&amp;posts_per_page=6&amp;offset=0&amp;post_type=post&amp;tax_query%5B0%5D%5Btaxonomy%5D=category&amp;tax_query%5B0%5D%5Bfield%5D=term_id&amp;tax_query%5B0%5D%5Bterms%5D%5B0%5D=112&amp;tax_query%5Brelation%5D=AND&amp;post__not_in%5B0%5D=4763\" data-settings=\"eael_post_list_post_feature_image=yes&amp;eael_post_list_post_meta=yes&amp;eael_post_list_post_title=yes&amp;eael_post_list_post_excerpt=no&amp;eael_post_list_pagination=yes&amp;eael_post_list_layout_type=advanced&amp;eael_post_list_post_cat=&amp;eael_post_list_author_meta=&amp;eael_post_list_title_tag=h2&amp;eael_post_featured_image_size=large&amp;eael_post_list_show_last_modified=no\" data-page=\"1\" data-scroll-on-pagination=\"1\" data-scroll-offset=\"100\" data-template=\"{&quot;dir&quot;:&quot;pro&quot;,&quot;file_name&quot;:&quot;advanced.php&quot;,&quot;name&quot;:&quot;Post-List&quot;}\" data-breakpoints=\"{&quot;mobile&quot;:{&quot;label&quot;:&quot;Mobile Portrait&quot;,&quot;value&quot;:767,&quot;direction&quot;:&quot;max&quot;},&quot;tablet&quot;:{&quot;label&quot;:&quot;Tablet Portrait&quot;,&quot;value&quot;:1024,&quot;direction&quot;:&quot;max&quot;},&quot;desktop&quot;:{&quot;label&quot;:&quot;Desktop&quot;,&quot;value&quot;:1025,&quot;direction&quot;:&quot;min&quot;}}\" data-layout-settings=\"{&quot;mobile&quot;:&quot;vertical&quot;,&quot;tablet&quot;:&quot;horizontal&quot;,&quot;desktop&quot;:&quot;horizontal&quot;}\">\n                            <a href=\"javascript:;\" data-taxonomy=\"all\" data-id=\"\" class=\"active post-list-filter-item post-list-cat-a13544e\">T\u00fcm\u00fc<\/a><a href=\"javascript:;\" data-taxonomy=\"category\" data-id=\"112\" class=\"disiplin post-list-filter-item post-list-cat-a13544e\">Disiplin<\/a><\/div><\/div><div class=\"eael-post-list-wrap\"><div class=\"eael-post-list-posts-wrap eael-post-appender eael-post-appender-a13544e\"><div class=\"eael-post-list-post \"><div class=\"eael-post-list-post-inner\"><div class=\"eael-post-list-thumbnail \"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4873\">\n                <img decoding=\"async\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/01\/tanereraslan2.jpg\" alt=\"tanereraslan\">\n            <\/a><\/div><div class=\"eael-post-list-content\"><h2 class=\"eael-post-list-title\"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4873\" >Memurlar Her Emr\u0130 Uygulamak Zorunda m\u0131d\u0131r?<\/a><\/h2><div class=\"meta\"><span class=\"eael-post-published-date\"><i class=\"far fa-calendar-alt\"><\/i> 23\/01\/2018<\/span><\/div><div class=\"boxed-meta\"><\/div><\/div><\/div><\/div><div class=\"eael-post-list-post \"><div class=\"eael-post-list-post-inner\"><div class=\"eael-post-list-thumbnail \"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4875\">\n                <img decoding=\"async\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2024\/01\/ugursokmen.png\" alt=\"\">\n            <\/a><\/div><div class=\"eael-post-list-content\"><h2 class=\"eael-post-list-title\"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4875\" >Kamu \u0130\u015f\u0130n\u0130n aksamadan y\u00fcr\u00fct\u00fclmes\u0130 \u0130\u00e7\u0130n al\u0131nm\u0131\u015f en \u0130y\u0130 tedb\u0130r<\/a><\/h2><div class=\"meta\"><span class=\"eael-post-published-date\"><i class=\"far fa-calendar-alt\"><\/i> 09\/09\/2014<\/span><\/div><div class=\"boxed-meta\"><\/div><\/div><\/div><\/div><div class=\"eael-post-list-post \"><div class=\"eael-post-list-post-inner\"><div class=\"eael-post-list-thumbnail \"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4680\">\n                <img decoding=\"async\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2024\/01\/ugursokmen.png\" alt=\"\">\n            <\/a><\/div><div class=\"eael-post-list-content\"><h2 class=\"eael-post-list-title\"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4680\" >Mazeret \u0130zn\u0130 Y\u0131ll\u0131k \u0130zinden D\u00fc\u015f\u00fcl\u00fcr m\u00fc?<\/a><\/h2><div class=\"meta\"><span class=\"eael-post-published-date\"><i class=\"far fa-calendar-alt\"><\/i> 10\/07\/2012<\/span><\/div><div class=\"boxed-meta\"><\/div><\/div><\/div><\/div><div class=\"eael-post-list-post \"><div class=\"eael-post-list-post-inner\"><div class=\"eael-post-list-thumbnail \"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4677\">\n                <img decoding=\"async\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2024\/01\/ugursokmen.png\" alt=\"\">\n            <\/a><\/div><div class=\"eael-post-list-content\"><h2 class=\"eael-post-list-title\"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4677\" >D\u0130s\u0130pl\u0130n Cezas\u0131 Olarak Memurun Br\u00fct Ayl\u0131\u011f\u0131ndan Kes\u0130nt\u0130 Yap\u0131lmas\u0131<\/a><\/h2><div class=\"meta\"><span class=\"eael-post-published-date\"><i class=\"far fa-calendar-alt\"><\/i> 10\/07\/2012<\/span><\/div><div class=\"boxed-meta\"><\/div><\/div><\/div><\/div><div class=\"eael-post-list-post \"><div class=\"eael-post-list-post-inner\"><div class=\"eael-post-list-thumbnail \"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4576\">\n                <img decoding=\"async\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2018\/10\/agencersentruk.jpg\" alt=\"agencersentruk\">\n            <\/a><\/div><div class=\"eael-post-list-content\"><h2 class=\"eael-post-list-title\"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4576\" >Yeminli Mali M\u00fc\u015favirler, G\u00f6revi Suiistimal Su\u00e7unun Faili Olabilir Mi?<\/a><\/h2><div class=\"meta\"><span class=\"eael-post-published-date\"><i class=\"far fa-calendar-alt\"><\/i> 15\/06\/2011<\/span><\/div><div class=\"boxed-meta\"><\/div><\/div><\/div><\/div><div class=\"eael-post-list-post \"><div class=\"eael-post-list-post-inner\"><div class=\"eael-post-list-thumbnail \"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4879\">\n                <img decoding=\"async\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2024\/01\/ugursokmen.png\" alt=\"\">\n            <\/a><\/div><div class=\"eael-post-list-content\"><h2 class=\"eael-post-list-title\"><a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?p=4879\" >Kamu H\u0130zmet\u0130nde ve G\u00f6rev\u0130nde Bulunanlar\u0131n Servet Beyan\u0131<\/a><\/h2><div class=\"meta\"><span class=\"eael-post-published-date\"><i class=\"far fa-calendar-alt\"><\/i> 15\/12\/2010<\/span><\/div><div class=\"boxed-meta\"><\/div><\/div><\/div><\/div><\/div><\/div>\n\t\t<\/div><div data-nonce=\"6c6a3db112\" class=\"post-list-pagination\" data-widget-id=\"a13544e\" data-widget=\"a13544e\" data-page-id=\"4763\" data-class=\"Essential_Addons_Elementor\\Pro\\Elements\\Post_List\" data-args=\"orderby=date&amp;order=desc&amp;ignore_sticky_posts=1&amp;post_status=publish&amp;posts_per_page=6&amp;offset=0&amp;post_type=post&amp;tax_query%5B0%5D%5Btaxonomy%5D=category&amp;tax_query%5B0%5D%5Bfield%5D=term_id&amp;tax_query%5B0%5D%5Bterms%5D%5B0%5D=112&amp;tax_query%5Brelation%5D=AND&amp;post__not_in%5B0%5D=4763\" data-settings=\"eael_post_list_post_feature_image=yes&amp;eael_post_list_post_meta=yes&amp;eael_post_list_post_title=yes&amp;eael_post_list_post_excerpt=no&amp;eael_post_list_pagination=yes&amp;eael_post_list_layout_type=advanced&amp;eael_post_list_post_cat=&amp;eael_post_list_author_meta=&amp;eael_post_list_title_tag=h2&amp;eael_post_featured_image_size=large&amp;eael_post_list_show_last_modified=no\" data-page=\"1\" data-scroll-on-pagination=\"1\" data-scroll-offset=\"100\" data-template=\"{&quot;dir&quot;:&quot;pro&quot;,&quot;file_name&quot;:&quot;advanced.php&quot;,&quot;name&quot;:&quot;Post-List&quot;}\">\n                <button class=\"btn btn-prev-post\" id=\"post-nav-prev-a13544e\" disabled=\"true\" aria-label=\"previous\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-left\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.7 239l136-136c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9L127.9 256l96.4 96.4c9.4 9.4 9.4 24.6 0 33.9L201.7 409c-9.4 9.4-24.6 9.4-33.9 0l-136-136c-9.5-9.4-9.5-24.6-.1-34z\"><\/path><\/svg><\/button><button class=\"btn btn-next-post\" id=\"post-nav-next-a13544e\" aria-label=\"next\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/button>\n\t\t\t<\/div>\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>G\u00d6REVLE \u0130LG\u0130L\u0130 MENFAAT SA\u011eLAMA SU\u00c7U VE CEZASI \u00d6ZET Devlet memurlar\u0131n\u0131n, g\u00f6revleri esnas\u0131nda veya g\u00f6revleri d\u0131\u015f\u0131nda, g\u00f6revlerinden dolay\u0131 herhangi bir \u015fekilde ki\u015fisel menfaat sa\u011flamalar\u0131 ve hediye kabul etmeleri Devlet Memurlar\u0131 Kanunu\u2019nda a\u00e7\u0131k bir \u015fekilde yasaklanm\u0131\u015ft\u0131r. Anahtar Kelimeler: Devlet Memuru, Kamu G\u00f6revi, Menfaat, Hediye, R\u00fc\u015fvet, Su\u00e7, Ceza 1- G\u0130R\u0130\u015e&nbsp; Genel idare esaslar\u0131na g\u00f6re y\u00fcr\u00fct\u00fclen asli ve s\u00fcrekli [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12108,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[112,7],"tags":[],"class_list":["post-4763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discipline","category-makale"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4763","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=4763"}],"version-history":[{"count":18,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4763\/revisions"}],"predecessor-version":[{"id":12149,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4763\/revisions\/12149"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/12108"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}