{"id":20130,"date":"2025-03-29T20:24:10","date_gmt":"2025-03-29T20:24:10","guid":{"rendered":"https:\/\/ikimisli.tr\/?p=20130"},"modified":"2025-03-29T20:24:10","modified_gmt":"2025-03-29T20:24:10","slug":"2024-yili-butcesinde-tasarruf-deprem-harcamalarindan-mi-yapildi","status":"publish","type":"post","link":"https:\/\/ikimisli.tr\/index.php\/2025\/03\/29\/2024-yili-butcesinde-tasarruf-deprem-harcamalarindan-mi-yapildi\/","title":{"rendered":"2024 Y\u0131l\u0131 B\u00fct\u00e7esinde Tasarruf Deprem Harcamalar\u0131ndan m\u0131 Yap\u0131ld\u0131?"},"content":{"rendered":"

OZAN B\u0130NG\u00d6L<\/strong><\/b><\/p>\n

2024 y\u0131l\u0131n\u0131 geride b\u0131rakt\u0131k ve 15 Ocak 2025 itibariyle ge\u00e7en y\u0131l\u0131n b\u00fct\u00e7e performans\u0131 da ortaya \u00e7\u0131kt\u0131. B\u00fct\u00e7e a\u00e7\u0131klar\u0131nda, faiz \u00f6demelerinde Cumhuriyet tarihinin rekorlar\u0131n\u0131 k\u0131rd\u0131k.<\/p>\n

2024 y\u0131l\u0131nda merkezi idare b\u00fct\u00e7esi a\u00e7\u0131\u011f\u0131 2 trilyon 106,1 milyar TL olarak ger\u00e7ekle\u015fmi\u015ftir. Faiz d\u0131\u015f\u0131 a\u00e7\u0131k ise 835,7 milyar TL olarak ger\u00e7ekle\u015fmi\u015ftir. 2024 y\u0131l\u0131 b\u00fct\u00e7e kestirimine nazaran b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131n\u0131n 2 trilyon 651,9 milyar TL, faiz d\u0131\u015f\u0131 a\u00e7\u0131\u011f\u0131n ise 1 trilyon 397,9 milyar TL olmas\u0131 kelam konusu idi.\u00a0 Bu bilgilere nazaran, b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131 iddialar\u0131n 545,8 milyar lira alt\u0131nda ger\u00e7ekle\u015fti.<\/p>\n

B\u00fct\u00e7e a\u00e7\u0131\u011f\u0131n\u0131n 2024 b\u00fct\u00e7e iddialar\u0131n\u0131n alt\u0131nda kalmas\u0131 a\u00e7\u0131s\u0131ndan g\u00f6r\u00fcn\u00fcrde olumludur. G\u00f6r\u00fcn\u00fcrde diyorum, zira b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131n\u0131 azaltmak i\u00e7in yap\u0131lan tasarrufun hangi kalemlerden yap\u0131ld\u0131\u011f\u0131 k\u0131ymetlidir.<\/p>\n

<\/p>\n

\n

Vergi Uzman\u0131 Ozan Bing\u00f6l<\/em><\/strong><\/p>\n<\/p><\/div>\n

13 May\u0131s 2024 tarihinde Cumhurba\u015fkan\u0131 Yard\u0131mc\u0131s\u0131 Cevdet Y\u0131lmaz ve Hazine ve Maliye Bakan\u0131 Mehmet \u015eim\u015fek Cumhurba\u015fkanl\u0131\u011f\u0131 K\u00fclliyesinde \u201cKamuda Tasarruf ve Verimlilik Paketi\u201dni kamuoyu ile payla\u015ft\u0131. Pek \u00e7ok tasarruf \u00f6nlemi kamuoyu ile payla\u015f\u0131ld\u0131. Pekala, bu \u00f6nlemler hayata ge\u00e7ti mi? As\u0131l k\u0131ymetli konu ise as\u0131l tasarruf yap\u0131lmas\u0131 gereken harcama kalemlerinde frene mi yoksa gaza m\u0131 bas\u0131ld\u0131\u011f\u0131d\u0131r. A\u015fa\u011f\u0131daki bilgiler bize bu sorunun kar\u015f\u0131l\u0131\u011f\u0131n\u0131 verecektir?<\/p>\n

Mal ve Hizmet Al\u0131mlar\u0131 b\u00fct\u00e7e iddias\u0131n\u0131n %110 oran\u0131nda ger\u00e7ekle\u015fti.<\/b><\/p>\n

Kamuda tasarruf \u00f6nlemleri kapsam\u0131nda b\u00fct\u00e7ede harcama disiplini i\u00e7in, mal ve hizmet al\u0131m \u00f6deneklerinden %10 kesinti yap\u0131lmas\u0131 kelam konusuydu. 2024 y\u0131l\u0131 Merkezi \u0130dare B\u00fct\u00e7esi ger\u00e7ekle\u015fme sonu\u00e7lar\u0131na bakt\u0131\u011f\u0131m\u0131zda mal ve hizmet al\u0131mlar\u0131n\u0131n b\u00fct\u00e7e ba\u015flang\u0131\u00e7 \u00f6dene\u011finin %110\u2019u oldu\u011fu g\u00f6r\u00fclmektedir. Yani, b\u00fct\u00e7e disiplini manas\u0131nda mal ve hizmet al\u0131mlar\u0131nda tasarruf yap\u0131lmak bir yana art\u0131\u015f ya\u015fanm\u0131\u015ft\u0131r.<\/p>\n

Temsil Tan\u0131tma Sarfiyatlar\u0131 %25 azalt\u0131lacak denildi, %29,9 artt\u0131.<\/b><\/p>\n

Say\u0131n Cevdet Y\u0131lmaz taraf\u0131ndan yap\u0131lan sunumun 14. Sayfas\u0131nda \u201cKamuda tasarruf-Di\u011fer cari harcamalar\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda; \u201cTemsil ve tan\u0131tma \u00f6deneklerinde 2024 y\u0131l\u0131nda %25 kesinti yap\u0131lmas\u0131, devam eden y\u0131llarda da bunun baz al\u0131nmas\u0131\u201d formunda \u00f6nlem \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Lafta kalmamas\u0131 durumunda, \u00e7ok isabetli bir \u00f6nlemdir.<\/p>\n

B\u00fct\u00e7e ger\u00e7ekle\u015fme sonu\u00e7lar\u0131na bakt\u0131\u011f\u0131m\u0131zda, %25 azalt\u0131lmas\u0131 halindeki \u00f6nlemin uygulay\u0131c\u0131lar taraf\u0131ndan yanl\u0131\u015f anla\u015f\u0131ld\u0131\u011f\u0131 ve sonu\u00e7ta temsil ve tan\u0131tma harcamalar\u0131n\u0131n b\u0131rak\u0131n azalt\u0131lmas\u0131n\u0131 b\u00fct\u00e7e ba\u015flang\u0131\u00e7 \u00f6dne\u011finin %29,9 oran\u0131nda \u00fczerinde ger\u00e7ekle\u015fti\u011fi a\u015fa\u011f\u0131daki tablodan g\u00f6r\u00fclmektedir. T\u0131pk\u0131 durumun evvelki y\u0131llarda da ger\u00e7ekle\u015fti\u011fi a\u00e7\u0131k bir bi\u00e7imde tabloda yer almaktad\u0131r.<\/p>\n

<\/p>\n

Son d\u00f6rt y\u0131ld\u0131r, istisnas\u0131z her y\u0131lda temsil ve tan\u0131tma harcama ger\u00e7ekle\u015fmeleri b\u00fct\u00e7e ba\u015flang\u0131\u00e7 \u00f6dene\u011finin \u00e7ok \u00fczerinde ger\u00e7ekle\u015fmi\u015ftir. 2021-2024 devri art\u0131\u015f oran\u0131 %580 olmu\u015ftur.<\/p>\n

Makam arac\u0131 saltanat\u0131nda frene de\u011fil, gaza bas\u0131lm\u0131\u015f.<\/b><\/p>\n

\u00d6nceki Maliye Bakanl\u0131\u011f\u0131 d\u00f6neminde kamudaki ta\u015f\u0131t masraflar\u0131n\u0131 \u201c\u00c7erez paras\u0131\u201d olarak niteleyen Say\u0131n Hazine ve Maliye Bakan\u0131 Mehmet \u015eim\u015fek ve Say\u0131n Cevdet Y\u0131lmaz taraf\u0131ndan yap\u0131lan sunumun 7. Sayfas\u0131nda \u201cKamuda tasarruf- Ta\u015f\u0131tlar\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda \u201cKamu Filo \u0130dare Sistemi ile aktifli\u011fin art\u0131r\u0131lmas\u0131, ta\u015f\u0131t say\u0131s\u0131 ve kullan\u0131m\u0131na standartlar getirilmesi, 3 y\u0131l m\u00fcddetle yeni ara\u00e7 sat\u0131n al\u0131nmamas\u0131 ve kiralanmamas\u0131\u201d<\/strong><\/em> \u00f6nlemi yer almaktad\u0131r. \u00c7erez, bu kadar de\u011ferlenince kamudaki \u00e7erez paras\u0131 da ehemmiyet kazand\u0131 herhalde, ta\u015f\u0131tlar tasarruf \u00f6nlemleri ortas\u0131nda yerini ald\u0131.<\/p>\n

Ancak, uygulama sonu\u00e7lar\u0131na bakt\u0131\u011f\u0131m\u0131zda, \u00fc\u00e7 y\u0131l yeni ta\u015f\u0131t al\u0131nmamas\u0131 formundaki \u00f6nleme kar\u015f\u0131n pek \u00e7ok kamu kurum ve kurulu\u015funda binek araba ve \u00f6teki ta\u015f\u0131t al\u0131mlar\u0131n\u0131n 2025 y\u0131l\u0131nda 2024 y\u0131l\u0131na nazaran artarak devam etmekte oldu\u011fu g\u00f6r\u00fclmektedir. A\u015fa\u011f\u0131da yaln\u0131zca \u00f6rnek olmas\u0131 a\u00e7\u0131s\u0131ndan birka\u00e7 kamu kurumunun yaln\u0131zca binek araba al\u0131m\u0131na ait T cetvelinde yer alan datalar\u0131 payla\u015f\u0131lm\u0131\u015ft\u0131r.\u00a0<\/p>\n

<\/p>\n

Tasarruf Sars\u0131nt\u0131 Harcamalar\u0131ndan m\u0131 Yap\u0131ld\u0131?<\/b><\/p>\n

Cumhurba\u015fkan\u0131 Yard\u0131mc\u0131s\u0131 Cevdet Y\u0131lmaz, 2024 y\u0131l\u0131 b\u00fct\u00e7esiyle ilgili olarak 24 Kas\u0131m 2023 tarihinde Plan ve B\u00fct\u00e7e Kurulunda yapt\u0131\u011f\u0131 konu\u015fmada, 2024 y\u0131l\u0131 b\u00fct\u00e7esinde zelzele i\u00e7in 1 trilyon 28 milyar lira para ayr\u0131ld\u0131\u011f\u0131 bilgisini vermi\u015ftir.<\/p>\n

Cumhurba\u015fkanl\u0131\u011f\u0131 Strateji ve B\u00fct\u00e7e Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan B\u00fct\u00e7e Haz\u0131rlama Rehberlerinde sars\u0131nt\u0131 harcamalar\u0131n\u0131n ilgili hesap fi\u015flerinde takibe imkan verecek halde kaydedilmesi istikametinde d\u00fczenlemesi kelam hususudur. Buna nazaran Muhasebat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2024 Merkezi \u0130dare B\u00fct\u00e7esinden zelzele i\u00e7in harcanan fiyat\u0131 bir tu\u015fa basarak raporlamas\u0131 m\u00fcmk\u00fcnd\u00fcr. Fakat, bu t\u00fcrl\u00fc bir rapor yahut zelzele b\u00f6lgesine 2024 y\u0131l\u0131nda ne kadar harcama yap\u0131ld\u0131\u011f\u0131 bilgisi payla\u015f\u0131lmad\u0131.<\/p>\n

Bizim Merkezi \u0130dare B\u00fct\u00e7esi datalar\u0131na bakarak ula\u015ft\u0131\u011f\u0131m\u0131z sonu\u00e7lar, b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131n\u0131n iddian\u0131n alt\u0131nda ger\u00e7ekle\u015fmesinde zelzele i\u00e7in yap\u0131lan harcamalar\u0131n \u00f6ng\u00f6r\u00fclenin alt\u0131nda kalmas\u0131n\u0131n da k\u0131ymetli bir hissesi oldu\u011fu halindedir.<\/p>\n

\u00d6rne\u011fin depremzedelere sa\u011flanacak konut i\u00e7in Merkezi \u0130dare B\u00fct\u00e7esinin \u201cSermaye Transferleri\u201d kalemi kullan\u0131lmaktad\u0131r. Bu kalemden AFAD b\u00fct\u00e7esine aktarma yap\u0131lmakta, oradan da hak sahiplerine konut da\u011f\u0131t\u0131m\u0131 ger\u00e7ekle\u015ftirilmektedir.<\/p>\n

2024 b\u00fct\u00e7esinde sermaye transferleri ba\u015flang\u0131\u00e7 \u00f6dene\u011fi 720,8 milyar lirad\u0131r. Yani, b\u00fct\u00e7e haz\u0131rlan\u0131rken yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen \u00f6denek mebla\u011f\u0131 budur. Pekala ger\u00e7ekle\u015fme ne olmu\u015ftur? Ger\u00e7ekle\u015fme fiyat\u0131 b\u00fct\u00e7e \u00f6dene\u011finin 80,5 milyar lira alt\u0131nda ger\u00e7ekle\u015fmi\u015ftir.<\/p>\n

Afet ve Acil Durum \u0130dare Ba\u015fkanl\u0131\u011f\u0131n\u0131n 2024 b\u00fct\u00e7esinde \u201cKurum, \u0130\u015fletme ve Hane Halk\u0131na Yap\u0131lan Sermaye Transferleri\u201d<\/em> kalemi i\u00e7in ayr\u0131lan \u00f6denek 654,4 milyar lirad\u0131r. Bu mebla\u011f sars\u0131nt\u0131 b\u00f6lgesinde bir\u00e7ok konut olmak \u00fczere yap\u0131l\u0131p hak sahiplerine yap\u0131lacak transferleri i\u00e7ermektedir. Birebir harcama kaleminin 2024 y\u0131l\u0131 ger\u00e7ekle\u015fme sonucu i\u00e7in Merkezi \u0130dare B\u00fct\u00e7esine bakt\u0131\u011f\u0131m\u0131zda \u201cS\u0131n\u0131fland\u0131rmaya Girmeyen \u00d6b\u00fcr Kurum, \u0130\u015fletme ve Hane Halk\u0131na Yap\u0131lan Sermaye Transferleri\u201d<\/em> kaleminden yap\u0131lan harcama toplam\u0131n\u0131n 555.8 milyar lira oldu\u011fu g\u00f6z\u00fckmektedir. Yani, bu bilgiye nazaran yakla\u015f\u0131k, sars\u0131nt\u0131 b\u00f6lgesi i\u00e7in AFAD \u00fczerinden yap\u0131lacak harcama 98,6 milyar lira d\u00fc\u015f\u00fck kalm\u0131\u015ft\u0131r, k\u0131s\u0131lm\u0131\u015ft\u0131r yahut kesilmi\u015ftir. Bunun nedeni, kamuoyu ile payla\u015f\u0131lmal\u0131d\u0131r. <\/strong><\/p>\n

Yukar\u0131daki iki temel bilgi de bize \u015funu s\u00f6ylemektedir: 2024 y\u0131l\u0131nda zelzele b\u00f6lgesinde yap\u0131larak hak sahiplerine teslim edilecek konut ve ba\u015fka ta\u015f\u0131nmazlar i\u00e7in harcanmas\u0131 gereken fiyat\u0131n \u00e7ok alt\u0131nda harcama ger\u00e7ekle\u015fmi\u015ftir.<\/p>\n

G\u00f6r\u00fcnen o ki Merkezi \u0130dare B\u00fct\u00e7esinde; Mal ve hizmet al\u0131mlar\u0131ndan, vazife zararlar\u0131ndan, K\u00d6\u0130 \u00f6demelerinden, temsil ve tan\u0131tmadan, ta\u015f\u0131t al\u0131mlar\u0131ndan tasarruf yap\u0131lamam\u0131\u015f, lakin sars\u0131nt\u0131 harcamalar\u0131ndan k\u0131s\u0131nt\u0131ya gidilmi\u015ftir. Sars\u0131nt\u0131 b\u00f6lgesine yap\u0131lacak harcamalar, tasarruf kapsam\u0131na dahi girmemesi gereken, mecbur\u00ee ve acil harcamalard\u0131r.<\/p>\n

Ya\u015fanan b\u00fcy\u00fck sars\u0131nt\u0131 felaketinin ac\u0131lar\u0131n\u0131n bir an evvel dindirilmesini isteyen birer vergi \u00f6deyicisi olarak, ikinci y\u0131l d\u00f6n\u00fcm\u00fc yakla\u015fan 6 \u015eubat Sars\u0131nt\u0131s\u0131 ma\u011fdurlar\u0131n\u0131n bir an evvel s\u0131cak yuvalar\u0131na girmesinin temin edilmesini beklemek ve kapsamda b\u00f6lgeye ve b\u00f6lge insan\u0131na yap\u0131lma kelam\u0131 verilen ve yap\u0131lan harcamalar\u0131n kamuoyu ile \u015feffaf bir halde payla\u015f\u0131lmas\u0131n\u0131 istemek hakk\u0131m\u0131zd\u0131r.<\/p>\n

Fikri takip de\u011ferlidir. 2024 Merkezi \u0130dare B\u00fct\u00e7esi konu\u015fmas\u0131nda sars\u0131nt\u0131 b\u00f6lgesine 1 trilyon 28 milyar lira kaynak ayr\u0131ld\u0131 diye i\u015fin reklam\u0131n\u0131 yapanlardan, y\u00fcksek b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131na sars\u0131nt\u0131 harcamalar\u0131n\u0131 m\u00fcnasebet g\u00f6sterenlerden, 2024 y\u0131l\u0131 bittikten ve harcama sonu\u00e7lar\u0131 kat\u0131la\u015ft\u0131ktan sonra sars\u0131nt\u0131 b\u00f6lgesi i\u00e7in, zelzeleden ziyan g\u00f6renler i\u00e7in bu kadar para harcand\u0131 m\u0131? Harcand\u0131 ise \u015feffaf bir bi\u00e7imde kamu oyu ile ni\u00e7in payla\u015f\u0131lm\u0131yor? Harcanmad\u0131 ise, b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131 i\u00e7in eliniz depremzedeye harcanacak paraya m\u0131 uzand\u0131? Diye sormak, sorgulamak gerekir.<\/p>\n

Ayr\u0131ca, AFAD idaresine de bir sorumuz var: Sitenizin \u201cafad.gov.tr\/mali-tablolar\u201d sayfas\u0131nda ayl\u0131k olarak yay\u0131mlad\u0131\u011f\u0131n\u0131z mali tablolar\u0131 2023 Aral\u0131k ay\u0131ndan sonra yay\u0131mlamaya neden son verdiniz? 6 \u015eubat Zelzelesi nedeniyle y\u00fcksek harcamalar\u0131n yap\u0131ld\u0131\u011f\u0131 bu devirde bu tablolar\u0131n kamuoyu ile payla\u015f\u0131m\u0131 her zamankinden daha de\u011ferli iken bu \u015feffaf payla\u015f\u0131mlaraa neden son verdiniz?<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi Uzman\u0131 Ozan Bing\u00f6l, 2024 y\u0131l\u0131 b\u00fct\u00e7esiyle ilgili \u00e7arp\u0131c\u0131 ayr\u0131nt\u0131lar\u0131 S\u00d6ZC\u00dc i\u00e7in yazd\u0131. Bing\u00f6l, “2024 B\u00fct\u00e7e Kestiriminin 545,8 milyar TL alt\u0131nda ger\u00e7ekle\u015fen b\u00fct\u00e7e a\u00e7\u0131\u011f\u0131na sevinmeli miyiz?” diye sordu.<\/p>\n","protected":false},"author":1,"featured_media":20131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[997,362,285,363,1401],"class_list":["post-20130","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-2024-yili","tag-butce","tag-deprem","tag-harcama","tag-tasarruf"],"_links":{"self":[{"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/posts\/20130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/comments?post=20130"}],"version-history":[{"count":1,"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/posts\/20130\/revisions"}],"predecessor-version":[{"id":20135,"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/posts\/20130\/revisions\/20135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/media\/20131"}],"wp:attachment":[{"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/media?parent=20130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/categories?post=20130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ikimisli.tr\/index.php\/wp-json\/wp\/v2\/tags?post=20130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}