T\u00fcrkiye deprem ku\u015fa\u011f\u0131nda yer alan bir \u00fclke olarak y\u00fczlerce y\u0131l boyunca depremlerde b\u00fcy\u00fck can ve mal kay\u0131plar\u0131yla kar\u015f\u0131la\u015fm\u0131\u015f ancak bu soruna k\u00f6kl\u00fc bir \u00e7\u00f6z\u00fcm \u00fcretememi\u015ftir. 20. y\u00fczy\u0131l depremle m\u00fccadelede bir\u00e7ok \u00fclkenin ba\u015far\u0131ya ula\u015ft\u0131\u011f\u0131 bir y\u00fczy\u0131l olurken bu d\u00f6nem \u00fclkemizde Marmara depreminin ac\u0131 tablosuyla sonu\u00e7lanm\u0131\u015ft\u0131r. B\u00fcy\u00fck oranda belediyelere b\u0131rak\u0131lm\u0131\u015f bulunan yap\u0131 denetim g\u00f6revinin gere\u011fi gibi yerine getirilmedi\u011fi ortaya \u00e7\u0131km\u0131\u015ft\u0131r. Bunun bir sonucu olarak 21. y\u00fczy\u0131l\u0131n ba\u015f\u0131nda 4708 say\u0131l\u0131 Yap\u0131 Denetimi Hakk\u0131nda Kanun ile d\u00fcnyada bir ba\u015fka \u00f6rne\u011fi olmayan yeni bir yap\u0131 denetim modeline ge\u00e7ilmi\u015ftir. Bu modelde, yap\u0131 denetim hizmet s\u00f6zle\u015fmeleri sisteminin i\u015fleyi\u015fi bak\u0131m\u0131ndan kilit bir rol oynamaktad\u0131r. Ayn\u0131 zamanda yap\u0131 denetim hizmet bedeline hak kazan\u0131lmas\u0131na ve buna ba\u011fl\u0131 olarak baz\u0131 kamu alacaklar\u0131n\u0131n do\u011fmas\u0131na neden olmaktad\u0131r. Bahse konu kamu alacaklar\u0131 sistemin bir di\u011fer \u00f6nemli unsuru olan yap\u0131 denetim kurulu\u015flar\u0131 ve elde ettikleri yap\u0131 denetim hizmet bedeli \u00fczerinden takip edilmektedir. Bu durum, yap\u0131 denetim kurulu\u015flar\u0131na \u00f6nemli mali \u00f6devler y\u00fcklemektedir. \u00c7al\u0131\u015fmada, yap\u0131 denetim kurulu\u015flar\u0131n\u0131n bahse konu mali y\u00fck\u00fcml\u00fcl\u00fckleri \u00fczerinden yap\u0131 denetim sisteminin vergi hukuku boyutunun incelenmesi hedeflenmi\u015ftir. B\u00f6ylece hem literat\u00fcrde bug\u00fcne kadar idare hukuku boyutuyla ele al\u0131nm\u0131\u015f bu \u00f6nemli konu bu kez vergi hukuku boyutuyla ele al\u0131nm\u0131\u015f hem de sistemdeki vergi hukukuna ili\u015fkin sorunlar tespit edilerek bunlara \u00e7\u00f6z\u00fcm \u00f6nerileri getirilmi\u015ftir. <\/p>\n","protected":false},"excerpt":{"rendered":"
T\u00fcrkiye deprem ku\u015fa\u011f\u0131nda yer alan bir \u00fclke olarak y\u00fczlerce y\u0131l boyunca depremlerde b\u00fcy\u00fck can ve mal kay\u0131plar\u0131yla kar\u015f\u0131la\u015fm\u0131\u015f ancak bu soruna k\u00f6kl\u00fc bir \u00e7\u00f6z\u00fcm \u00fcretememi\u015ftir. 20. [\u2026]<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[15350,17602],"product_tag":[],"class_list":{"0":"post-770949","1":"product","2":"type-product","3":"status-publish","5":"product_cat-hukuk","6":"product_cat-hukuk-uzerine","7":"pa_cilt-ciltsiz","8":"pa_tur-kitap","9":"pa_yayinevi-ankara-universitesi-yayinevi","10":"pa_yazar-ercan-erdem","12":"first","13":"instock","14":"sale","15":"shipping-taxable","16":"purchasable","17":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product\/770949","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"wp:attachment":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=770949"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_brand?post=770949"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_cat?post=770949"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_tag?post=770949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}