{"status":true,"post":{"id":17853,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:24:01","created_at":"2018-01-28T21:00:00.000000Z","updated_at":"2022-10-21T07:24:01.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17853,"is_featured":0,"title":"B\u00fct\u00e7e ger\u00e7ekle\u015fmeleri","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Ge\u00e7ti\u011fimiz g\u00fcnlerde 2017 b\u00fct\u00e7e ger\u00e7ekle\u015fmeleri Maliye Bakan\u0131 Naci A\u011fbal taraf\u0131ndan a\u00e7\u0131kland\u0131. Rakamlarda en dikkat \u00e7ekici konu, b\u00fct\u00e7ede 2017 de faiz d\u0131\u015f\u0131 fazla ile sonu\u00e7land\u0131. Bu b\u00fct\u00e7e ger\u00e7ekle\u015fmesi a\u00e7\u0131s\u0131ndan en dikkate de\u011fer konu. Zira kas\u0131m b\u00fct\u00e7e ger\u00e7ekle\u015fmeleri sonucunda b\u00fct\u00e7enin y\u0131lsonunda faiz d\u0131\u015f\u0131 olarak da a\u00e7\u0131k verme ihtimali s\u00f6z konusu idi. Ayr\u0131ca, revize edilen orta vadeli programda da b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131, a\u00e7\u0131klanan ve fiili ger\u00e7ekle\u015fen b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131n\u0131n \u00fczerindeydi. Bu anlamda b\u00fct\u00e7e ger\u00e7ekle\u015fmeleri beklentilerden daha iyi sonu\u00e7land\u0131.<\/span><\/p>  <p><span class=\"large\"><strong>GEL\u0130R KALEMLER\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">B\u00fct\u00e7e rakamlar\u0131n\u0131n analizine biraz daha derin bakt\u0131\u011f\u0131m\u0131zda; gelir taraf\u0131nda en dikkat \u00e7ekici konu vergi gelirlerindeki art\u0131\u015f oldu. Genel b\u00fct\u00e7e vergi gelirleri bir \u00f6nceki y\u0131l\u0131n ayn\u0131 ay\u0131na g\u00f6re aral\u0131k ay\u0131nda y\u00fczde 17.2, y\u0131ll\u0131k bazda ise bir \u00f6nceki y\u0131la g\u00f6re y\u00fczde 16.8 art\u0131\u015f olarak ger\u00e7ekle\u015fti.<\/span><\/p>  <p><span class=\"large\">Vergi gelirleri i\u00e7erisinde en fazla art\u0131\u015f ger\u00e7ekle\u015fen kalem yine ayl\u0131k bazda y\u00fczde 29.03 ve y\u0131ll\u0131k bazda da y\u00fczde 29.7 olarak ger\u00e7ekle\u015fen \u0130thal Katma De\u011fer Vergisi. \u0130thal Katma De\u011fer Vergisi\u2019ndeki bu art\u0131\u015f, cari a\u00e7\u0131kta a\u00e7\u0131klanan art\u0131\u015f trendini destekler nitelikte. Bu kalem bir anlamda vergi geliri art\u0131\u015f\u0131 olarak olumlu olmakla birlikte, cari i\u015flemler a\u00e7\u0131\u011f\u0131nda da art\u0131\u015f anlam\u0131na geldi\u011fi i\u00e7in bu y\u00f6n\u00fcyle de bir alarm sinyali mahiyetinde.<\/span><\/p>  <p><span class=\"large\">Dahilde al\u0131nan Katma De\u011fer Vergisi\u2019nde ise y\u0131ll\u0131k bazdaki art\u0131\u015f y\u00fczde 3\u2019te kald\u0131. Bunun en \u00f6nemli nedeni, \u00e7ift haneli enflasyona ve son y\u0131llar\u0131n en anlaml\u0131 b\u00fcy\u00fcmesine ra\u011fmen, \u00f6zellikle vergi oranlar\u0131ndaki baz\u0131 mal gruplar\u0131nda y\u0131l i\u00e7erisinde yap\u0131lan indirimler olabilir. Tabi, bu iki veriye birlikte bakt\u0131\u011f\u0131m\u0131zda ithalattaki canl\u0131l\u0131k kadar i\u00e7 piyasada bir canl\u0131l\u0131\u011f\u0131n olmad\u0131\u011f\u0131 sonucu da \u00e7\u0131kar\u0131labilir.<\/span><\/p>  <p><span class=\"large\">Vergi gelirlerinde ikinci s\u0131radaki art\u0131\u015f oran\u0131n\u0131n y\u00fczde 23.1 ile Kurumlar Vergisi\u2019nde oldu\u011funu g\u00f6r\u00fcyoruz. Kurumlar Vergisi\u2019ndeki art\u0131\u015fta, \u00f6zellikle ge\u00e7en y\u0131l bankac\u0131l\u0131k sekt\u00f6r\u00fcnde k\u00e2rl\u0131l\u0131\u011f\u0131n biraz y\u00fcksek \u00e7\u0131kmas\u0131 ve bu y\u0131l i\u00e7erisinde de yine d\u00f6viz kurlar\u0131nda ge\u00e7en y\u0131l kapan\u0131\u015f\u0131na g\u00f6re nispeten daha stabil bir seyir olmas\u0131n\u0131n reel sekt\u00f6r bilan\u00e7olar\u0131nda olu\u015fturdu\u011fu etkinin \u00f6nemli bir pay\u0131 oldu\u011fu s\u00f6ylenebilir.<\/span><\/p>  <p><span class=\"large\">Vergi gelirleri anlam\u0131nda \u00f6nemli art\u0131\u015f g\u00f6r\u00fclen bir kalem, y\u0131ll\u0131k bazda y\u00fczde 19.9 art\u0131\u015fla Banka ve Sigorta Muamele Vergisi. Bu kalemdeki art\u0131\u015f da Kurumlar Vergisi\u2019ndeki bankac\u0131l\u0131k sekt\u00f6r\u00fcnden kaynaklanan k\u00e2rl\u0131l\u0131k art\u0131\u015f\u0131n\u0131n bir di\u011fer g\u00f6stergesi olarak al\u0131nabilir.<\/span><\/p>  <p><span class=\"large\"><strong>B\u00dcT\u00c7E G\u0130DERLER\u0130 <\/strong><\/span><\/p>  <p><span class=\"large\">B\u00fct\u00e7enin gider taraf\u0131nda bakt\u0131\u011f\u0131m\u0131zda klasik b\u00fct\u00e7e ger\u00e7ekle\u015fmelerinin d\u0131\u015f\u0131nda en dikkat \u00e7ekici kalem her ne kadar tutar olarak fazla b\u00fcy\u00fck olmasa da sermaye transferleri kalemi. Bu kalemdeki art\u0131\u015f y\u00fczde 50.2 oldu. Bu kalem daha ziyade yap-i\u015flet-devret y\u00f6ntemiyle yap\u0131lan altyap\u0131 yat\u0131r\u0131mlar\u0131na ili\u015fkin kamu taraf\u0131ndan sa\u011flanan \u00f6demeleri g\u00f6steriyor. \u00d6n\u00fcm\u00fczdeki y\u0131llarda \u00f6zellikle bu yeni yol ve k\u00f6pr\u00fclerdeki trafik art\u0131\u015f\u0131na ba\u011fl\u0131 olarak kamudan \u00e7\u0131kacak kaynak tutar\u0131 azalacak.<\/span><\/p>  <p><span class=\"large\">Gider kalemleri aras\u0131nda her zaman oldu\u011fu gibi yine en \u00f6nemli art\u0131\u015f kalemi y\u00fczde 20.5\u2019le cari transferler.<\/span><\/p>  <p><span class=\"large\">K\u00fcm\u00fclatif bazda bakt\u0131\u011f\u0131m\u0131zda faiz hari\u00e7 b\u00fct\u00e7e giderleri y\u00fczde 16.3 art\u0131\u015f g\u00f6sterdi. Faiz giderlerindeki art\u0131\u015f oran\u0131 ise y\u00fczde 12.9\u2019dur. Bunun biraz y\u0131l i\u00e7erisindeki faiz trendindeki y\u00fckseli\u015f ve kamu bor\u00e7lar\u0131ndaki az da olsa art\u0131\u015f e\u011filimini g\u00f6stermekte oldu\u011fu da s\u00f6ylense de ger\u00e7ekle\u015fen enflasyonla da uyumlu.<\/span><\/p>  <p><span class=\"large\">Genel itibariyle 2017 b\u00fct\u00e7e ger\u00e7ekle\u015fmelerine bak\u0131ld\u0131\u011f\u0131nda belki baz\u0131 yat\u0131r\u0131m \u00f6demelerinin 2018\u2019e kayd\u0131r\u0131ld\u0131\u011f\u0131 s\u00f6ylenebilir. Ancak burada \u00f6nemli olan b\u00fct\u00e7eye bak\u0131ld\u0131\u011f\u0131nda faiz d\u0131\u015f\u0131 fazla ile y\u0131l\u0131n kapat\u0131lm\u0131\u015f olmas\u0131. <\/span><br><span class=\"large\"> A\u00e7\u0131k deyimiyle, mali disiplin k\u00fclt\u00fcr\u00fcn\u00fcn devam ediyor olmas\u0131, 2018 i\u00e7in de iyi bir ba\u015flang\u0131\u00e7 anlam\u0131na gelecek. Bakanl\u0131k zaten 2018 i\u00e7in Motorlu Ta\u015f\u0131tlar Vergisi\u2019nde yeniden d\u00fczenleme ve Kurumlar Vergisi oran\u0131nda iki puanl\u0131k art\u0131\u015f ba\u015fta olmak \u00fczere ilave baz\u0131 tedbirler alm\u0131\u015f bulunuyor.<\/span><\/p>  \t\t\t\t","slug":"butce-gerceklesmeleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"B\u00fct\u00e7e ger\u00e7ekle\u015fmeleri","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":123,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":17952,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17853,"locale":"tr","category_id":73,"title":"B\u00fct\u00e7e ger\u00e7ekle\u015fmeleri","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Ge\u00e7ti\u011fimiz g\u00fcnlerde 2017 b\u00fct\u00e7e ger\u00e7ekle\u015fmeleri Maliye Bakan\u0131 Naci A\u011fbal taraf\u0131ndan a\u00e7\u0131kland\u0131. Rakamlarda en dikkat \u00e7ekici konu, b\u00fct\u00e7ede 2017 de faiz d\u0131\u015f\u0131 fazla ile sonu\u00e7land\u0131. Bu b\u00fct\u00e7e ger\u00e7ekle\u015fmesi a\u00e7\u0131s\u0131ndan en dikkate de\u011fer konu. Zira kas\u0131m b\u00fct\u00e7e ger\u00e7ekle\u015fmeleri sonucunda b\u00fct\u00e7enin y\u0131lsonunda faiz d\u0131\u015f\u0131 olarak da a\u00e7\u0131k verme ihtimali s\u00f6z konusu idi. Ayr\u0131ca, revize edilen orta vadeli programda da b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131, a\u00e7\u0131klanan ve fiili ger\u00e7ekle\u015fen b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131n\u0131n \u00fczerindeydi. Bu anlamda b\u00fct\u00e7e ger\u00e7ekle\u015fmeleri beklentilerden daha iyi sonu\u00e7land\u0131.<\/span><\/p>  <p><span class=\"large\"><strong>GEL\u0130R KALEMLER\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">B\u00fct\u00e7e rakamlar\u0131n\u0131n analizine biraz daha derin bakt\u0131\u011f\u0131m\u0131zda; gelir taraf\u0131nda en dikkat \u00e7ekici konu vergi gelirlerindeki art\u0131\u015f oldu. Genel b\u00fct\u00e7e vergi gelirleri bir \u00f6nceki y\u0131l\u0131n ayn\u0131 ay\u0131na g\u00f6re aral\u0131k ay\u0131nda y\u00fczde 17.2, y\u0131ll\u0131k bazda ise bir \u00f6nceki y\u0131la g\u00f6re y\u00fczde 16.8 art\u0131\u015f olarak ger\u00e7ekle\u015fti.<\/span><\/p>  <p><span class=\"large\">Vergi gelirleri i\u00e7erisinde en fazla art\u0131\u015f ger\u00e7ekle\u015fen kalem yine ayl\u0131k bazda y\u00fczde 29.03 ve y\u0131ll\u0131k bazda da y\u00fczde 29.7 olarak ger\u00e7ekle\u015fen \u0130thal Katma De\u011fer Vergisi. \u0130thal Katma De\u011fer Vergisi\u2019ndeki bu art\u0131\u015f, cari a\u00e7\u0131kta a\u00e7\u0131klanan art\u0131\u015f trendini destekler nitelikte. Bu kalem bir anlamda vergi geliri art\u0131\u015f\u0131 olarak olumlu olmakla birlikte, cari i\u015flemler a\u00e7\u0131\u011f\u0131nda da art\u0131\u015f anlam\u0131na geldi\u011fi i\u00e7in bu y\u00f6n\u00fcyle de bir alarm sinyali mahiyetinde.<\/span><\/p>  <p><span class=\"large\">Dahilde al\u0131nan Katma De\u011fer Vergisi\u2019nde ise y\u0131ll\u0131k bazdaki art\u0131\u015f y\u00fczde 3\u2019te kald\u0131. Bunun en \u00f6nemli nedeni, \u00e7ift haneli enflasyona ve son y\u0131llar\u0131n en anlaml\u0131 b\u00fcy\u00fcmesine ra\u011fmen, \u00f6zellikle vergi oranlar\u0131ndaki baz\u0131 mal gruplar\u0131nda y\u0131l i\u00e7erisinde yap\u0131lan indirimler olabilir. Tabi, bu iki veriye birlikte bakt\u0131\u011f\u0131m\u0131zda ithalattaki canl\u0131l\u0131k kadar i\u00e7 piyasada bir canl\u0131l\u0131\u011f\u0131n olmad\u0131\u011f\u0131 sonucu da \u00e7\u0131kar\u0131labilir.<\/span><\/p>  <p><span class=\"large\">Vergi gelirlerinde ikinci s\u0131radaki art\u0131\u015f oran\u0131n\u0131n y\u00fczde 23.1 ile Kurumlar Vergisi\u2019nde oldu\u011funu g\u00f6r\u00fcyoruz. Kurumlar Vergisi\u2019ndeki art\u0131\u015fta, \u00f6zellikle ge\u00e7en y\u0131l bankac\u0131l\u0131k sekt\u00f6r\u00fcnde k\u00e2rl\u0131l\u0131\u011f\u0131n biraz y\u00fcksek \u00e7\u0131kmas\u0131 ve bu y\u0131l i\u00e7erisinde de yine d\u00f6viz kurlar\u0131nda ge\u00e7en y\u0131l kapan\u0131\u015f\u0131na g\u00f6re nispeten daha stabil bir seyir olmas\u0131n\u0131n reel sekt\u00f6r bilan\u00e7olar\u0131nda olu\u015fturdu\u011fu etkinin \u00f6nemli bir pay\u0131 oldu\u011fu s\u00f6ylenebilir.<\/span><\/p>  <p><span class=\"large\">Vergi gelirleri anlam\u0131nda \u00f6nemli art\u0131\u015f g\u00f6r\u00fclen bir kalem, y\u0131ll\u0131k bazda y\u00fczde 19.9 art\u0131\u015fla Banka ve Sigorta Muamele Vergisi. Bu kalemdeki art\u0131\u015f da Kurumlar Vergisi\u2019ndeki bankac\u0131l\u0131k sekt\u00f6r\u00fcnden kaynaklanan k\u00e2rl\u0131l\u0131k art\u0131\u015f\u0131n\u0131n bir di\u011fer g\u00f6stergesi olarak al\u0131nabilir.<\/span><\/p>  <p><span class=\"large\"><strong>B\u00dcT\u00c7E G\u0130DERLER\u0130 <\/strong><\/span><\/p>  <p><span class=\"large\">B\u00fct\u00e7enin gider taraf\u0131nda bakt\u0131\u011f\u0131m\u0131zda klasik b\u00fct\u00e7e ger\u00e7ekle\u015fmelerinin d\u0131\u015f\u0131nda en dikkat \u00e7ekici kalem her ne kadar tutar olarak fazla b\u00fcy\u00fck olmasa da sermaye transferleri kalemi. Bu kalemdeki art\u0131\u015f y\u00fczde 50.2 oldu. Bu kalem daha ziyade yap-i\u015flet-devret y\u00f6ntemiyle yap\u0131lan altyap\u0131 yat\u0131r\u0131mlar\u0131na ili\u015fkin kamu taraf\u0131ndan sa\u011flanan \u00f6demeleri g\u00f6steriyor. \u00d6n\u00fcm\u00fczdeki y\u0131llarda \u00f6zellikle bu yeni yol ve k\u00f6pr\u00fclerdeki trafik art\u0131\u015f\u0131na ba\u011fl\u0131 olarak kamudan \u00e7\u0131kacak kaynak tutar\u0131 azalacak.<\/span><\/p>  <p><span class=\"large\">Gider kalemleri aras\u0131nda her zaman oldu\u011fu gibi yine en \u00f6nemli art\u0131\u015f kalemi y\u00fczde 20.5\u2019le cari transferler.<\/span><\/p>  <p><span class=\"large\">K\u00fcm\u00fclatif bazda bakt\u0131\u011f\u0131m\u0131zda faiz hari\u00e7 b\u00fct\u00e7e giderleri y\u00fczde 16.3 art\u0131\u015f g\u00f6sterdi. Faiz giderlerindeki art\u0131\u015f oran\u0131 ise y\u00fczde 12.9\u2019dur. Bunun biraz y\u0131l i\u00e7erisindeki faiz trendindeki y\u00fckseli\u015f ve kamu bor\u00e7lar\u0131ndaki az da olsa art\u0131\u015f e\u011filimini g\u00f6stermekte oldu\u011fu da s\u00f6ylense de ger\u00e7ekle\u015fen enflasyonla da uyumlu.<\/span><\/p>  <p><span class=\"large\">Genel itibariyle 2017 b\u00fct\u00e7e ger\u00e7ekle\u015fmelerine bak\u0131ld\u0131\u011f\u0131nda belki baz\u0131 yat\u0131r\u0131m \u00f6demelerinin 2018\u2019e kayd\u0131r\u0131ld\u0131\u011f\u0131 s\u00f6ylenebilir. Ancak burada \u00f6nemli olan b\u00fct\u00e7eye bak\u0131ld\u0131\u011f\u0131nda faiz d\u0131\u015f\u0131 fazla ile y\u0131l\u0131n kapat\u0131lm\u0131\u015f olmas\u0131. <\/span><br><span class=\"large\"> A\u00e7\u0131k deyimiyle, mali disiplin k\u00fclt\u00fcr\u00fcn\u00fcn devam ediyor olmas\u0131, 2018 i\u00e7in de iyi bir ba\u015flang\u0131\u00e7 anlam\u0131na gelecek. Bakanl\u0131k zaten 2018 i\u00e7in Motorlu Ta\u015f\u0131tlar Vergisi\u2019nde yeniden d\u00fczenleme ve Kurumlar Vergisi oran\u0131nda iki puanl\u0131k art\u0131\u015f ba\u015fta olmak \u00fczere ilave baz\u0131 tedbirler alm\u0131\u015f bulunuyor.<\/span><\/p>  \t\t\t\t","slug":"butce-gerceklesmeleri","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"B\u00fct\u00e7e ger\u00e7ekle\u015fmeleri","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":123,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}