{"id":1970,"date":"2016-04-04T13:22:17","date_gmt":"2016-04-04T10:22:17","guid":{"rendered":"http:\/\/www.libridergi.org\/en\/2015-en\/trans-2015\/010"},"modified":"2016-07-12T13:34:19","modified_gmt":"2016-07-12T10:34:19","slug":"010","status":"publish","type":"post","link":"http:\/\/www.libridergi.org\/en\/2016-en\/010","title":{"rendered":"Cumhuriyet D\u00f6nemi Roma Vergi Sistemi"},"content":{"rendered":"<p><em><div class=\"one_fourth\"><figure class=\"image_styled image_fit_mobile\" style=\"width:177px;\">\n\t\t<div class=\"image_frame effect-zoom\"><div class=\"image_shadow_wrap\">\n\t\t<a data-fittoview=\"true\" class=\"image_size_medium lightbox\" title=\"\" href=\"http:\/\/www.libridergi.org\/wp-content\/uploads\/2016\/04\/lbr.2016010.jpg\"><img decoding=\"async\" alt=\"\" src=\"http:\/\/www.libridergi.org\/wp-content\/uploads\/strikingr\/images\/1628_lbr.2016010-175.jpg\" data-thumbnail=\"1628\" \/><\/a>\n\t\t<\/div><\/div><\/figure><\/div><\/em><\/p>\n<div class=\"three_fourth last\"><h2 style=\"text-align: left;\"><a href=\"http:\/\/www.libridergi.org\/wp-content\/uploads\/2016\/04\/lbr.2016010.pdf\" target=\"_blank\">Cumhuriyet D\u00f6nemi Roma Vergi Sistemi<\/a><\/h2>\n<h3>Duygu \u00d6ZER SARITA\u015e<\/h3>\n<div class=\"divider_line\"><\/div>\n<p><strong>ISBN: <\/strong>9786055373771<br \/>\n<strong>Page:<\/strong>\u00a0160<br \/>\n<strong>Publication Date:<\/strong> 2012<br \/>\n<strong>Location:<\/strong> \u0130stanbul<br \/>\n<strong>Publisher:<\/strong> On \u0130ki Levha Yay\u0131nc\u0131l\u0131k<\/p><\/div><div class=\"clearboth\"><\/div>\n<p style=\"text-align: left;\"><div class=\"two_third\"><div class=\"divider_line\"><\/div>\n<strong><em>LIBRI<\/em> II (2016) 137-141<\/strong><br \/>\n<strong>DOI<\/strong>:\u00a010.20480\/lbr.2016009<br \/>\n<strong>Received Date<\/strong>: 20.03.2016 |\u00a0<strong>Acceptance Date<\/strong>: 30.03.2016<br \/>\n<strong>Online Publication Date<\/strong>: 04.04.2016<br \/>\nCopyright \u00a9 Journal of Book Notices, Reviews and Translations, 2016<\/p>\n<p style=\"text-align: left;\"><div class=\"divider_line\"><\/div><\/div>\n<p style=\"text-align: left;\"><div class=\"one_third last\"><div id=\"framed_box_31d705ebbfbd43cef174f2797b83dd35\" class=\"framed_box\">\n\t<div class=\"framed_box_content\">\n\t\t\n<p style=\"text-align: left;\"><a href=\"http:\/\/www.libridergi.org\/wp-content\/uploads\/2015\/06\/lbr.2016010.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45\" src=\"http:\/\/journal.phaselis.org\/wp-content\/uploads\/2015\/06\/pdf.jpg\" alt=\"pdf\" width=\"18\" height=\"18\" \/>\u00a0\u00a0<strong>Get PDF<\/strong><\/a><\/p>\n<p style=\"text-align: left;\"><a href=\"http:\/\/www.libridergi.org\/wp-content\/uploads\/2015\/06\/lbr.2016010.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-46\" src=\"http:\/\/journal.phaselis.org\/wp-content\/uploads\/2015\/06\/references.jpg\" alt=\"references\" width=\"18\" height=\"18\" \/><strong>\u00a0<\/strong> <strong>View PDF<\/strong><\/a><\/p>\n<p style=\"text-align: left;\"><a href=\"#refs\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44\" src=\"http:\/\/journal.phaselis.org\/wp-content\/uploads\/2015\/06\/info.jpg\" alt=\"info\" width=\"18\" height=\"18\" \/>\u00a0 <\/a><b><a href=\"#refs\">Citation<\/a><\/b><b><br \/>\n<\/b><\/p>\n<p style=\"text-align: left;\">\n\t\t<div class=\"framed_box_space\"><\/div>\n\t<\/div>\n<\/div>\n<\/div><div class=\"clearboth\"><\/div>\n<p style=\"text-align: left;\"><strong>D. \u00d6ZER SARITA\u015e, <em>Cumhuriyet D\u00f6nemi Roma Vergi Sistemi<\/em>. \u0130stanbul 2012. On \u0130ki Levha Yay\u0131nc\u0131l\u0131k, 160 sayfa. ISBN: 9786055373771<br \/>\n<\/strong><\/p>\n<p style=\"text-align: justify;\">Tarihsel s\u00fcre\u00e7 i\u00e7erisinde, \u00f6zellikle insanlar\u0131n yerle\u015fik hayata ge\u00e7mesini takiben, mevcut ilerleme\u00adnin gerektirdi\u011fi y\u00f6netimsel \u00f6rg\u00fctlenme modelleri de olu\u015fmaya ba\u015flam\u0131\u015ft\u0131r. S\u00f6z konusu modeller ilerleyen s\u00fcre\u00e7le birlikte (<em>longue dur\u00e9e<\/em>); krall\u0131k, imparatorluk, aristokrasi, monar\u015fi, oligar\u015fi, ti\u00admok\u00adrasi, demokrasi vd. gibi farkl\u0131 rejimler bi\u00e7iminde tarih sahnesindeki yerlerini alm\u0131\u015flard\u0131r. Bu do\u011frul\u00adtu\u00adda, y\u00f6netim ve idare mekanizmas\u0131 a\u00e7\u0131s\u0131ndan ele al\u0131nd\u0131\u011f\u0131nda herhangi bir rejimin mevcut varl\u0131\u011f\u0131n\u0131, i\u015fleyi\u015fini ve h\u00e2kimiyetini s\u00fcrd\u00fcrebilmesi i\u00e7in kamusal gelirlere ihtiya\u00e7 duyulmu\u015ftur. Bu gelirlerin temin edilmesiyle mevcut n\u00fcfus i\u00e7in yeterli miktardaki su ve hububat\u0131n sa\u011flanmas\u0131, bayram-\u015f\u00f6lenlerin tertip edilmesi, ula\u015f\u0131m olanaklar\u0131n\u0131n artt\u0131r\u0131lmas\u0131, sosyal hizmetlerin sunulmas\u0131 ve de sava\u015flar\u0131n finanse edilmesine y\u00f6nelik \u00fccret \u00f6demesinin yap\u0131labilmesi m\u00fcmk\u00fcn hale gelmi\u015ftir. Buna ek olarak, kamusal kullan\u0131mda olan tap\u0131nak, yol, an\u0131t ve di\u011fer benzeri ihtiya\u00e7lar\u0131n geli\u015fim s\u00fc\u00adre\u00adci de bu gelirlerin toplanmas\u0131na paralel olarak h\u0131zlanm\u0131\u015ft\u0131r. \u00d6yle ki, t\u0131pk\u0131 g\u00fcn\u00fcm\u00fczde oldu\u011fu gibi, antik\u00e7a\u011fda da kamu geliri elde etmek i\u00e7in kullan\u0131lan en eski ve en \u00f6nemli mali gelir kap\u0131s\u0131n\u0131 yine vergiler te\u015fkil etmi\u015ftir. Lakin vergilerin konusu ve uygulama modelleri zaman i\u00e7eri\u00adsinde de\u011fi\u015fime u\u011frayarak geli\u015fmi\u015ftir. Tan\u0131t\u0131m\u0131 yap\u0131lan bu eser de, Roma Cumhuriyet D\u00f6nemi\u2019nde toplanan vergilerin geli\u015fim ve toplanma s\u00fcrecini mercek alt\u0131na almakta ve mevcut vergi sistemi \u00fczerine kap\u00adsaml\u0131 bir de\u011ferlendirmede bulunmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><em>Cumhuriyet D\u00f6nemi Roma Vergi Sistemi<\/em> adl\u0131 \u00e7al\u0131\u015fma, yazar\u0131 taraf\u0131ndan Aral\u0131k 2010\u2019da Ana\u00addolu \u00dcniversitesi Sosyal Bilimler Enstit\u00fcs\u00fc \u00d6zel Hukuk Ana Bilim Dal\u0131\u2019na doktora tezi olarak sunulmu\u015ftur. On \u0130ki Levha Yay\u0131nc\u0131l\u0131k taraf\u0131ndan 2012 y\u0131l\u0131nda \u0130stanbul\u2019da bas\u0131lan eser, <em>Cumhuriyet D\u00f6nemi Roma Devlet \u0130daresi<\/em> (5-52), <em>Roma Cumhuriyet D\u00f6nemi Vergi Gelirleri<\/em> (52-104), <em>Cumhuriyet D\u00f6nemi Vergi Toplama Y\u00f6ntemi: \u0130ltizam Sistemi<\/em> (104-141) ve <em>Sonu\u00e7<\/em> (143-145) olmak \u00fczere toplam 4 b\u00f6l\u00fcmden olu\u015fmaktad\u0131r. <em>\u00d6ns\u00f6z<\/em> (IX-X), <em>Sunu\u015f <\/em>I (XI-XII), <em>Sunu\u015f <\/em>II (XIII-XIV), <em>\u0130\u00e7indeki\u00adler<\/em> (XV-XVII) ve <em>K\u0131saltmalar<\/em> (XIX-XXI) k\u0131s\u0131mlar\u0131 ile ba\u015flat\u0131lan eser <em>Giri\u015f<\/em> (1-4) ile devam etmektedir. Burada Roma\u2019n\u0131n Krall\u0131k, Cumhuriyet ve \u0130mparatorluk olarak adland\u0131r\u0131lan tarihsel d\u00f6nemlerinden bahsedilerek bu d\u00f6nemlere paralel bir \u015fekilde geli\u015fen mali yap\u0131 ve vergilendirme sistemleri k\u0131saca anlat\u0131lmaktad\u0131r. Bu k\u0131s\u0131mda eserin kapsam\u0131n\u0131n Roma Cumhuriyet D\u00f6nemi (M\u00d6 509 \u2013 M\u00d6 27) olarak belirlendi\u011fi vurgulanmakta ve eserin di\u011fer b\u00f6l\u00fcmleri de k\u0131saca ele al\u0131nmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><em>Cumhuriyet D\u00f6nemi Roma Devlet \u0130daresi<\/em> (5-52) ba\u015fl\u0131kl\u0131 birinci b\u00f6l\u00fcm, <em>Genel Olarak<\/em> (5), <em>\u0130talya \u0130daresi<\/em> (6-8), <em>Eyalet \u0130daresi<\/em> (9-22), <em>Cumhuriyet D\u00f6nemi Mali \u0130daresi<\/em> (23-52) olmak \u00fczere d\u00f6rt alt ba\u015fl\u0131\u011fa ayr\u0131lmaktad\u0131r. <em>Genel Olarak<\/em> (5) ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcmde, Cumhuriyet D\u00f6nemi\u2019nde bir <em>civitas<\/em> (\u015fehir devleti) olarak Latium B\u00f6lgesi\u2019nde askeri ve mali temeller \u00fczerine kurulmu\u015f Roma\u2019n\u0131n zamanla <em>\u201cRoma-\u0130talya Federasyonu\u201d<\/em>na d\u00f6n\u00fc\u015fmesi, M\u00d6 <em>ca.<\/em> II. y\u00fczy\u0131ldan sonra \u0130talya Yar\u0131madas\u0131 d\u0131\u015f\u0131nda bulunan yerlerin de ele ge\u00e7irilmesiyle kurulan <em>provincia <\/em>(eyalet) sisteminden bahsedil\u00admektedir. <em>\u0130talya \u0130daresi<\/em> (6-8) ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcmde Roma Cumhuriyeti\u2019nin Latium B\u00f6lgesi d\u0131\u015f\u0131ndaki yerleri ele ge\u00e7irmesiyle de\u011fi\u015fen <em>tribus <\/em>(kabile) \u00f6rg\u00fctlenme sisteminin M\u00d6 241\u2019de durdurulmas\u0131 ve egemenlik alt\u0131na al\u0131nan yerlerde bu tarihten sonra <em>municipium <\/em>(ta\u015fra kenti &#8211; kasaba) ve <em>colonia<\/em> (koloni) olarak adland\u0131r\u0131lan \u00f6rg\u00fctlenme sistem\u00adlerine ge\u00e7ilmesi s\u00fcreci anlat\u0131lmaktad\u0131r. Ayr\u0131ca di\u011fer halklarla tesis edilen ittifak, dostluk ve misa\u00adfirlik antla\u015fmalar\u0131ndan bahsedilmekte, ittifak antla\u015fmalar\u0131n\u0131n iki \u00e7e\u015fidi olan e\u015fit (<em>aequus<\/em>) ve e\u015fit olmayan (<em>iniquus<\/em>) antla\u015fmalar \u00fczerinde durulmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><em>Eyalet \u0130daresi<\/em> (9-22) ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcm kendi i\u00e7erisinde <em>Genel Olarak<\/em> (9-11), <em>Eyaletlerdeki Top\u00adlu\u00adluklar\u0131n Hukuki Durumu<\/em> (12-22) olmak \u00fczere iki alt ba\u015fl\u0131\u011fa ayr\u0131lmaktad\u0131r.<em> Genel Olarak<\/em> (9-11) ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcmde Roma Cumhuriyeti taraf\u0131ndan ele ge\u00e7irilen yerlerde uygulanan <em>provincia<\/em> sisteminin mali etkilerinden bahsedilmi\u015ftir. \u0130\u015fgal edilen yerlerde genellikle mevcut yerel vergi sistemlerinin, Roma Cumhuriyeti\u2019nin siyasi ve mali \u00e7\u0131karlar\u0131na uygun oldu\u011fu \u00f6l\u00e7\u00fcde devam etti\u00adril\u00addi\u011fi, toplanan ganimet ve vergi gelirlerinin Roma Cumhuriyeti hazinesine aktar\u0131ld\u0131\u011f\u0131, b\u00f6ylece vergi y\u00fck\u00fc alt\u0131nda kalan eyaletler sayesinde Roma \u015fehrinin giderek zenginle\u015fti\u011fi anlat\u0131lmaktad\u0131r. <em>Eyaletlerdeki Topluluklar\u0131n Hukuki Durumu<\/em> (12-22) alt ba\u015fl\u0131\u011f\u0131; <em>\u00d6zg\u00fcr \u015eehirler<\/em> (13-20) ve <em>Vergiye Tabi \u015eehirler<\/em> (20-22) olarak iki k\u0131sma ayr\u0131lmaktad\u0131r. <em>\u00d6zg\u00fcr \u015eehirler<\/em> (13-20) k\u0131sm\u0131 ise <em>\u00d6zg\u00fcr ve Federe \u015eehirler<\/em> (16-18) ve <em>\u00d6zg\u00fcr ve Federe Olmayan \u015eehirler <\/em>(19-20) olarak iki ayr\u0131 alt gruba ay\u00adr\u0131l\u00admaktad\u0131r. <em>Topluluklar\u0131n Hukuki Durumu<\/em> (12-22) alt ba\u015fl\u0131\u011f\u0131 ile Roma Cumhuriyeti taraf\u0131ndan egemenlik alt\u0131na al\u0131nan yerlerde eyalet idaresine ili\u015fkin olarak d\u00fczenlenen <em>lex provincia<\/em> (eyalet yasas\u0131) ve bu b\u00f6lgelerde gelir elde etmek amac\u0131yla uygulanan <em>divide et impera<\/em> (b\u00f6l ve y\u00f6net) ilkesi anla\u00adt\u0131lmaktad\u0131r. <em>\u00d6zg\u00fcr \u015eehirler<\/em> (13-20) k\u0131sm\u0131nda egemenlik alt\u0131na al\u0131nan ancak hak ve \u00f6z\u00adg\u00fcr\u00adl\u00fckleri bir ittifak antla\u015fmas\u0131 ile belirlenen \u015fehirler <em>\u00d6zg\u00fcr ve Federe \u015eehirler<\/em> (16-18) grubunda, bu imtiyazlar\u0131 Roma Cumhuriyeti kanunlar\u0131 veya <em>senatus consulta <\/em>(senatus kararlar\u0131) ile belirlenen \u015fehirlerin stat\u00fcleri ise <em>\u00d6zg\u00fcr ve Federe Olmayan \u015eehirler <\/em>(19-20) grubunda anlat\u0131l\u00admaktad\u0131r. Alt ba\u015fl\u0131\u011f\u0131n son k\u0131sm\u0131 olan <em>Vergiye Tabi \u015eehirler<\/em> (20-22) k\u0131sm\u0131nda ise bir sava\u015f sonra\u00ads\u0131nda Roma Cumhuriyeti\u2019ne teslim olan \u015fehirlerin <em>magistratus<\/em> (y\u00f6netici) taraf\u0131ndan idare edilmesi ve bu yerlerin Roma Cumhuriyeti\u2019ne \u00f6dedikleri <em>stipendium <\/em>(askeri vergi) ve <em>vectigalia<\/em> (gelir vergisi) adl\u0131 vergi t\u00fcrleri a\u00e7\u0131klanmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><em>Cumhuriyet D\u00f6nemi Mali \u0130daresi<\/em> (23-52) ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcm, <em>Cumhuriyet D\u00f6nemi Roma Devlet Hazinesi <\/em>(23- 30) ile <em>Cumhuriyet D\u00f6nemi Mali \u0130dare Birimleri <\/em>(31-52) olmak \u00fczere iki alt ba\u015fl\u0131\u011fa ayr\u0131lmaktad\u0131r. <em>Cumhuriyet D\u00f6nemi Roma Devlet Hazinesi <\/em>(23- 30) alt ba\u015fl\u0131\u011f\u0131 ile Roma Cumhuriyet D\u00f6nemi\u2019nde t\u00fcm Roma halk\u0131na ait gelirlerin topland\u0131\u011f\u0131, para ve k\u0131ymetli e\u015fyalar\u0131n yan\u0131 s\u0131ra mali olan ve olmayan \u00f6nemli belgelerin de muhafaza edildi\u011fi kamu hazinesi ve devlet ar\u015fivi niteli\u00ad\u011findeki <em>Aerarium Populi Romani<\/em> anlat\u0131lmaktad\u0131r.<em> Cumhuriyet D\u00f6nemi Mali \u0130dare Birimleri <\/em>(31-52) alt ba\u015fl\u0131\u011f\u0131 ise <em>Senatus<\/em> (31-36), <em>Consul <\/em>(37), <em>Quaestor<\/em> (37-38) ve <em>Censor<\/em> (42-52) olmak \u00fczere d\u00f6rt k\u0131sma ayr\u0131lmaktad\u0131r. <em>Senatus<\/em> (31-36) k\u0131sm\u0131nda Roma Cumhuriyet D\u00f6nemi\u2019nde <em>senatus<\/em>\u2019un mali ve vergilendirme yetkileri ile di\u011fer idari yetkileri, <em>senatus<\/em> ile <em>magistratus<\/em> ili\u015fkileri, <em>senatus<\/em>\u2019un tasarrufunda bulunan devlet hazinesi ve ar\u015fivi <em>Aerarium<\/em>\u2019un kullan\u0131lmas\u0131na ili\u015fkin usullere de\u011fi\u00adnilmektedir.<em> Consul <\/em>(37) k\u0131sm\u0131nda \u00f6zel bir <em>magistratus<\/em> makam\u0131 olan <em>censor<\/em>\u2019luk anlat\u0131lmaktad\u0131r. <em>Quaestor<\/em> (37-38) k\u0131sm\u0131nda Roma Cumhuriyeti hazinesini idare ve muhafaza etmekle g\u00f6revli <em>magistratus<\/em> olan ve M\u00d6 265\u2019den sonra say\u0131s\u0131 sekize \u00e7\u0131kan <em>quaestor\u2019<\/em>lar\u0131n yetkileri belirtilmekte\u00addir. <em>Censor<\/em> (42-52) k\u0131sm\u0131nda ise, maliye ile do\u011frudan ilgilenen ve bu g\u00f6revleri nedeniyle <em>quaes\u00adtor<\/em>\u2019lar\u0131n g\u00f6revlerinden daha b\u00fcy\u00fck takdir yetkisi ve deneyim gerektiren <em>Censor<\/em>\u2019luk makam\u0131 anla\u00adt\u0131l\u00admaktad\u0131r. Ayn\u0131 b\u00f6l\u00fcmde Roma vatanda\u015flar\u0131n\u0131n aile, askerlik durumu ve mali varl\u0131klar\u0131n\u0131n kayda al\u0131nd\u0131\u011f\u0131 <em>census<\/em>\u2019lar\u0131 (n\u00fcfus ve mal varl\u0131\u011f\u0131 tespiti) d\u00fczenleme yetkisinin yan\u0131 s\u0131ra, Roma Cumhuriyeti ad\u0131na ihale yapma ve harcama yetkisine de sahip <em>censor<\/em>\u2019lar\u0131n ger\u00e7ekle\u015ftirdikleri bay\u0131nd\u0131rl\u0131k faali\u00adyetlerine de\u011finilmi\u015f\u00adtir.<\/p>\n<p style=\"text-align: justify;\"><em>Roma Cumhuriyet D\u00f6nemi Vergi Gelirleri<\/em> (52-104) ba\u015fl\u0131kl\u0131 ikinci b\u00f6l\u00fcm; <em>Tarihsel S\u00fcre\u00e7te Vergi\u00adler <\/em>(52-60) ve <em>Vergi T\u00fcrleri <\/em>(61-104) olarak iki alt b\u00f6l\u00fcme ayr\u0131lmaktad\u0131r. <em>Tarihsel S\u00fcre\u00e7te Vergiler <\/em>(52-60) alt b\u00f6l\u00fcm\u00fcnde; Roma Cumhuriyeti toplumsal \u00f6rg\u00fctlenme bi\u00e7iminin kabileler (tribus) bi\u00e7iminde oldu\u011fu, s\u00fcrd\u00fcr\u00fclen k\u0131sa \u00e7arp\u0131\u015fmalarda genellikle kendi ihtiya\u00e7lar\u0131n\u0131 kendilerinin kar\u015f\u0131\u00adlad\u0131\u011f\u0131, ancak uzun s\u00fcre devam eden sava\u015flar nedeniyle halktan vergi al\u0131nmaya ba\u015fland\u0131\u011f\u0131 anlat\u0131l\u00admak\u00adtad\u0131r. Ayn\u0131 b\u00f6l\u00fcmde Roma Cumhuriyeti\u2019nin M\u00d6 III. y\u00fczy\u0131lda \u0130talya Yar\u0131madas\u0131\u2019n\u0131n fethini ta\u00admam\u00adlamas\u0131 sonras\u0131nda \u00e7ift\u00e7ili\u011fe dayal\u0131 toplumdan bir ticaret devletine nas\u0131l ge\u00e7i\u015f yapt\u0131\u011f\u0131, Sicil\u00adya\u2019dan al\u0131nan <em>decuma <\/em>(\u00f6\u015f\u00fcr) vergisi, gelirlerin artmas\u0131yla halktan al\u0131nan dolays\u0131z vergi <em>tribu\u00adtum<\/em>\u2019un kald\u0131r\u0131lmas\u0131 ve de kamu geliri anlam\u0131na gelen <em>pasqua<\/em>, <em>vectigalia <\/em>ve <em>publicum<\/em> konular\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<p style=\"text-align: justify;\"><em>Vergi T\u00fcrleri <\/em>(61-104) alt b\u00f6l\u00fcm\u00fc; <em>Roma Ordusu\u2019nun \u0130a\u015fesini Temin Eden Vergiler <\/em>(61-83), <em>Arazi Gelirleri<\/em> (83-89), <em>Do\u011fal Kaynaklardan Elde Edilen Gelirler <\/em>(89-95), <em>Liman Resmi<\/em> (95-99) ve <em>Azat Etme Vergisi<\/em> (99-104) alt ba\u015fl\u0131\u011fa ayr\u0131lmaktad\u0131r. <em>Roma Ordusu\u2019nun \u0130a\u015fesini Temin Eden Vergiler <\/em>(61-83) alt ba\u015fl\u0131\u011f\u0131 ise <em>Tributum <\/em>(62-78), <em>Stipendium<\/em> (78-80), <em>Leitourgia<\/em> (81-83) olarak \u00fc\u00e7 k\u0131sma ayr\u0131lmaktad\u0131r. <em>Tributum <\/em>(62-78) k\u0131sm\u0131nda Roma Cumhuriyet D\u00f6nemi\u2019nde vatanda\u015flardan al\u0131nan ola\u011fan\u00fcst\u00fc nitelikli bir vergi olan ve <em>tributum in capita<\/em>, <em>tributum temeratium<\/em>, ve <em>tributum ex censu<\/em> olarak \u00fc\u00e7 ayr\u0131 \u015fekilde d\u00fczenlenen <em>tributum<\/em> vergisi incelenmektedir. Bu do\u011frultuda toplumsal ve askeri bir birim olarak ortaya \u00e7\u0131kan <em>centuria<\/em>\u2019lar (y\u00fcz ki\u015filik birlik, b\u00f6l\u00fck), vergilendirme ilkeleri, vergi muafi\u00adyetleri ile vergilendirmenin tarihi ve de tahakkuk-tahsil a\u015fama\u00adlar\u0131na de\u011finilmektedir. <em>Stipendium<\/em> (78-80) k\u0131sm\u0131nda Roma Cumhuriyeti ordusunda askerlik hizmetini yerine getirenlere \u00f6denen \u00fccret olan <em>stipendium<\/em>\u2019un, bir Etr\u00fcsk kenti olan Veii\u2019nin ku\u015fat\u0131lmas\u0131 (M\u00d6 406-398) zaman\u0131nda tahsil edilmeye ba\u015flanmas\u0131 ve buna ek olarak askerlere verilen \u00fccret olarak ortaya \u00e7\u0131kt\u0131\u011f\u0131 halde zaman i\u00e7erisinde bir vergi t\u00fcr\u00fc haline d\u00f6n\u00fc\u015fmesi anla\u00adt\u0131lmaktad\u0131r.<em> Leitourgia<\/em> (81-83) k\u0131sm\u0131nda, baz\u0131 zengin Roma vatanda\u015flar\u0131n\u0131n bir tak\u0131m kamu hizmetlerini kar\u015f\u0131lamas\u0131 olarak tan\u0131mlanan <em>leitourgia<\/em> sistemi ve uygulamalar\u0131 anlat\u0131lmaktad\u0131r. <em>Arazi Gelirleri<\/em> (83-89) alt ba\u015fl\u0131\u011f\u0131 ise <em>\u00d6\u015f\u00fcr <\/em>(84-86), <em>Otlak Resmi<\/em> (86-89) olarak iki k\u0131sma ayr\u0131lmakta\u00add\u0131r. <em>\u00d6\u015f\u00fcr<\/em> (84-86) k\u0131sm\u0131nda; devlet arazilerini (<em>ager publicus<\/em>) i\u015fgal edenlerin tar\u0131msal \u00fcr\u00fcn has\u0131latlar\u0131n\u0131n 1\/10\u2019luk k\u0131sm\u0131n\u0131 vergi olarak \u00f6demesi \u015feklinde uygulanan \u00f6\u015f\u00fcr vergisi, verginin olu\u015fturulmas\u0131 ve geli\u015fimi, vergi toplama hakk\u0131n\u0131 devlet\u00adten sat\u0131n alan <em>publicanus<\/em>\u2019lar (vergi m\u00fcltezimleri) \u00f6zelinde anlat\u0131lmaktad\u0131r. <em>Otlak Resmi<\/em> (86-89) k\u0131sm\u0131nda esas itibari ile tar\u0131m faaliyetlerine dayanan Roma Cumhuriyeti ekonomisinde tar\u0131msal alanlar\u0131n d\u00fczenlen\u00admesi, <em>ager publicus<\/em> (kamusal arazi) olarak de\u011ferlendirilen meralar\u0131n kullan\u0131m\u0131 ve de <em>ager publicus<\/em>\u2019lar\u0131 y\u00f6net\u00admekle g\u00f6revli olan <em>censor<\/em>\u2019lara odaklan\u0131lmaktad\u0131r. <em>Do\u011fal Kaynaklardan Elde Edilen Gelirler <\/em>(89-95) alt ba\u015fl\u0131\u011f\u0131nda madenler ve orman end\u00fcstrisi \u00fcr\u00fcnlerinden elde edilen gelirler anlat\u0131lmak\u00adtad\u0131r. Alt ba\u015fl\u0131k; <em>Maden Vergisi<\/em> (90) ve <em>Tuz Vergisi<\/em> (91-95) olarak iki k\u0131sma ayr\u0131lm\u0131\u015ft\u0131r. <em>Maden Vergisi<\/em> (90) k\u0131sm\u0131nda; kamu mal\u0131 say\u0131lan alt\u0131n, g\u00fcm\u00fc\u015f, bak\u0131r, demir, kur\u015fun ve civa madenlerini i\u015fletenlerden al\u0131nan vergiler anlat\u0131lmaktad\u0131r. <em>Tuz Vergisi<\/em> (91-95) k\u0131sm\u0131nda ise Roma Cumhuriyet D\u00f6nemi\u2019nde \u00e7o\u011fu zaman para yerine kullan\u0131lacak kadar de\u011ferli say\u0131lan tuzun elde edildi\u011fi ve ayn\u0131 zamanda kamu mal\u0131 stat\u00fcs\u00fcne sahip olan tuzlalar ile bu tuzlalarda kurulan i\u015fletmelerden al\u0131nan vergilere de\u011finilmektedir. Roma askerlerine baz\u0131 d\u00f6nemlerde \u00f6denek ya da maa\u015f olarak tuz verildi\u011fi i\u00e7in asker \u00fccretlerinin <em>salarium <\/em>olarak adland\u0131r\u0131ld\u0131\u011f\u0131, b\u00f6ylece ba\u015fka dillerde \u201c\u00fccret\u201d anla\u00adm\u0131na gelen kelimelerin de bu s\u00f6zc\u00fckten kaynakland\u0131\u011f\u0131 belirtilmektedir. <em>Liman Resmi<\/em> (95-99) alt ba\u015fl\u0131\u011f\u0131nda \u0130talya Yar\u0131madas\u0131 ve eyaletlerdeki limanlar \u00fczerinden ihra\u00e7 veya ithal edilen ticari e\u015fyalardan al\u0131nan vergiler ve bu vergilerin geli\u015fim s\u00fcreci anlat\u0131lmaktad\u0131r. <em>Azat Etme Vergisi<\/em> (99-104) alt ba\u015fl\u0131\u011f\u0131nda ise; Roma Cumhuriyet D\u00f6nemi\u2019nde ya\u015fayan k\u00f6lelerin (<em>servus<\/em>) durumu, bu k\u00f6lelerin <em>manumisio<\/em> i\u015flemi ile efendisi taraf\u0131ndan azat edilmesi sonras\u0131nda Roma vatanda\u015f\u0131 ol\u00adma\u00ads\u0131 nedeniyle uygulaman\u0131n kontrol edilebilmesi amac\u0131yla d\u00fczenlenen ve k\u00f6le bedelinin %5\u2019i olarak \u00f6ng\u00f6r\u00fclen azat etme vergisi anlat\u0131lmaktad\u0131r.<\/p>\n<p style=\"text-align: justify;\"><em>Cumhuriyet D\u00f6nemi Vergi Toplama Y\u00f6ntemi: \u0130ltizam Sistemi<\/em> (104-141) b\u00f6l\u00fcm\u00fc; <em>Tarihsel S\u00fcre\u00e7<\/em> (104-120), <em>Roma Vergi Hukuku\u2019nda Vergi Tahsildarlar\u0131 ve Ortakl\u0131klar\u0131<\/em> (120-136) ile <em>Vergi Tahsil\u00addarlar\u0131 Ortakl\u0131klar\u0131n\u0131n Di\u011fer Faaliyet Alanlar\u0131<\/em> (136-141) olarak \u00fc\u00e7 alt b\u00f6l\u00fcme ayr\u0131lmaktad\u0131r.<em> Tarih\u00adsel S\u00fcre\u00e7<\/em> (104-120) alt b\u00f6l\u00fcm\u00fc <em>Genel Olarak<\/em> (104-114), <em>Gracchus\u2019lar D\u00f6nemi Vergi Tahsildarlar\u0131<\/em> (114-116) ile <em>Sulla\u2019dan Augustus\u2019a Vergi Tahsildarlar\u0131<\/em> (116-120) olarak \u00fc\u00e7 alt ba\u015fl\u0131\u011fa ayr\u0131lmakta\u00add\u0131r.<em> Genel Olarak<\/em> (104-114) alt ba\u015fl\u0131\u011f\u0131 ile vergilerin bir b\u00f6l\u00fcm\u00fcn\u00fcn belirli bir bedel kar\u015f\u0131l\u0131\u011f\u0131nda devlet taraf\u0131ndan \u015fah\u0131slara devredilerek toplanmas\u0131 y\u00f6ntemi anlam\u0131na gelen iltizam sisteminin Roma Cumhuriyet D\u00f6nemi\u2019ndeki uygulanma esaslar\u0131, bu esaslar kapsam\u0131nda vergi toplayan ki\u015filer olan <em>publicanus<\/em>\u2019lar ve bir t\u00fcr toplumsal s\u0131n\u0131f haline gelen <em>societates publicanorum<\/em>\u2019lar an\u00adlat\u0131lmaktad\u0131r. Ayn\u0131 b\u00f6l\u00fcmde, getirilen ticaret yasa\u011f\u0131 \u00fczerine <em>senator<\/em>\u2019lar\u0131n farkl\u0131 gelir alanlar\u0131na y\u00f6nelmeleri, b\u00f6ylece <em>publicanus<\/em>\u2019lar\u0131n faaliyet alan\u0131nda s\u00fcvari s\u0131n\u0131f\u0131n\u0131n \u00f6ne \u00e7\u0131kmas\u0131 anlat\u0131lmakta\u00add\u0131r.<em> Gracchus\u2019lar D\u00f6nemi Vergi Tahsildarlar\u0131<\/em> (114-116) alt ba\u015fl\u0131\u011f\u0131 ile Tiberius ve Gaius Sempro\u00adnius Gracchus karde\u015flerin cumhuriyeti kurtarmak ad\u0131na sunduklar\u0131 ve de tar\u0131msal alanlara ili\u015fkin \u00e7\u00f6z\u00fcm \u00f6nerileri, \u00e7\u0131kar\u0131lan <em>Lex Sempronia<\/em> adl\u0131 toprak kanunu \u00f6zelinde anlat\u0131lmaktad\u0131r.\u00a0 <em>Sulla\u2019dan Augustus\u2019a Vergi Tahsildarlar\u0131<\/em> (116-120) alt ba\u015fl\u0131\u011f\u0131 ile Sulla zaman\u0131nda 1600 adet s\u00fcvari s\u0131n\u0131f\u0131 mensubunun haklar\u0131n\u0131n ellerinden al\u0131nmas\u0131 ile gerileyen vergi sistemine de\u011finilmektedir. Di\u011fer taraftan, Sulla\u2019n\u0131n eyaletlerden talep etti\u011fi 20.000 <em>talanton<\/em> tutar\u0131ndaki \u00f6\u015f\u00fcr vergisinin Roma toplumundaki etkileri ve de M\u00d6 74 y\u0131l\u0131 <em>consul<\/em>\u2019\u00fc Licinius Lucullus\u2019un bu vergiye m\u00fcdahalesi de incelenmektedir. Buna ek olarak, Pompeius\u2019un korsanlarla m\u00fccadelesi (M\u00d6 67) ve geli\u015fen olayla\u00adr\u0131n <em>publicanus<\/em>\u2019lar \u00fczerindeki etkileri, Gaius Iulius Caesar\u2019\u0131n (M\u00d6 100-44) zaman\u0131nda vergi toplay\u0131\u00adc\u0131lar\u0131n faaliyet alanlar\u0131n\u0131n daralmas\u0131 ve nihayetinde devletin m\u00fcltezimleri tasfiye ederek vergiyi bizzat toplamaya ba\u015flamas\u0131 da anlat\u0131lmaktad\u0131r. <em>Roma Vergi Hukuku\u2019nda Vergi Tahsildar\u00adlar\u0131 ve Ortakl\u0131klar\u0131<\/em> (120-136) alt b\u00f6l\u00fcm\u00fc <em>Kurulu\u015f ve Hukuki Stat\u00fc<\/em> (120-127), <em>Y\u00f6netim ve Ortaklar\u0131<\/em> (127-132), <em>Ortaklar\u0131n Sorumlulu\u011fu<\/em> (132-136) olarak \u00fc\u00e7 alt ba\u015fl\u0131\u011fa ayr\u0131lm\u0131\u015ft\u0131r. <em>Kurulu\u015f ve Hukuki Stat\u00fc<\/em> (120-127) alt ba\u015fl\u0131\u011f\u0131 ile Roma hukuku i\u00e7erisinde klasik ticaret \u015firketlerinden farkl\u0131 olarak tan\u0131mla\u00adnan ve <em>censor<\/em>\u2019lar taraf\u0131ndan yap\u0131lan ihalelere kat\u0131l\u0131p vergi tahsil etme yetkisini sat\u0131n alan vergi m\u00fcltezim \u015firketleri olarak bilinen <em>societas publicanorum<\/em>\u2019lar hakk\u0131nda bilgi verilmektedir. <em>Y\u00f6netim ve Ortaklar\u0131<\/em> (127-132) alt ba\u015fl\u0131\u011f\u0131nda <em>societas publicanorum\u2019<\/em>lar\u0131n ortaklar\u0131, temsilcileri ve hisse\u00addarlar\u0131 anlat\u0131lmaktad\u0131r. <em>Ortaklar\u0131n Sorumlulu\u011fu<\/em> (132-136) alt ba\u015fl\u0131\u011f\u0131nda vergi toplanma\u00ads\u0131nda ya\u015fanan yolsuzluklara kar\u015f\u0131 olu\u015fturulan hukuki d\u00fczenlemeler ve de sorumluluklar a\u00e7\u0131klan\u00admakta\u00add\u0131r.<\/p>\n<p style=\"text-align: justify;\"><em>Vergi Tahsildarlar\u0131 Ortakl\u0131klar\u0131n\u0131n Di\u011fer Faaliyet Alanlar\u0131<\/em> (136-141) alt b\u00f6l\u00fcm\u00fc; <em>Kamusal Hiz\u00admet veya Malzeme Sa\u011flama \u0130\u015fi<\/em> (137-141), <em>Kamu Mallar\u0131n\u0131n ve Arazilerinin \u0130\u015fletilmesi<\/em> (141) ola\u00adrak iki alt ba\u015fl\u0131\u011fa ayr\u0131lm\u0131\u015ft\u0131r. <em>Kamusal Hizmet veya Malzeme Sa\u011flama \u0130\u015fi<\/em> (137-141) alt ba\u015fl\u0131\u011f\u0131 ise <em>Ordu i\u00e7in M\u00fchimmat Sa\u011flama i\u015fi<\/em> (138-139) ve <em>\u0130n\u015faat Faaliyetleri<\/em> (139-140) olarak iki k\u0131sma ayr\u0131l\u00adm\u0131\u015ft\u0131r. <em>Kamusal Hizmet veya Malzeme Sa\u011flama \u0130\u015fi<\/em> (137-141) alt ba\u015fl\u0131\u011f\u0131nda <em>opera publica et sarta tecta <\/em>olarak adland\u0131r\u0131lan menkul varl\u0131klar\u0131n da\u011f\u0131t\u0131m\u0131 ve genellikle \u00e7at\u0131 tamiratlar\u0131n\u0131 i\u00e7eren faali\u00adyetler anlat\u0131lmaktad\u0131r. <em>Ordu i\u00e7in M\u00fchimmat Sa\u011flama \u0130\u015fi<\/em> (138-139) k\u0131sm\u0131nda orduya te\u00e7hizat ve erzak sa\u011flanmas\u0131 i\u00e7in yap\u0131lan s\u00f6zle\u015fmeler ve <em>publicanus<\/em>\u2019lar\u0131n deneyimli i\u015f adamlar\u0131 olarak etki\u00adleri, <em>\u0130n\u015faat Faaliyetleri<\/em> (139-140) k\u0131sm\u0131nda ise <em>publicani<\/em> \u015firketlerinin <em>opera publica<\/em> olarak adlan\u00add\u0131r\u0131lan bay\u0131nd\u0131rl\u0131k i\u015flerini ihale yoluyla y\u00fcklenmeleri anlat\u0131lmaktad\u0131r. <em>Kamu Mallar\u0131n\u0131n ve Arazi\u00adle\u00adrinin \u0130\u015fletilmesi<\/em> (141) alt ba\u015fl\u0131\u011f\u0131 ile <em>ager publicus<\/em>\u2019lar\u0131n, nehir ve g\u00f6llerde avlanma haklar\u0131n\u0131n, k\u00f6p\u00adr\u00fc\u00adlerin ve yollar\u0131n be\u015f y\u0131ll\u0131\u011f\u0131na <em>vectigal <\/em>olarak adland\u0131r\u0131lan bedel kar\u015f\u0131l\u0131\u011f\u0131 kiraya verilmesine de\u011fi\u00adnil\u00admektedir.<\/p>\n<p style=\"text-align: justify;\"><em>Sonu\u00e7<\/em> (143-145) k\u0131sm\u0131nda ise eserin \u00f6nceki b\u00f6l\u00fcmlerinin k\u0131sa bir \u00f6zeti sunulmaktad\u0131r. Burada ayr\u0131ca; Roma Cumhuriyeti D\u00f6nemi\u2019nde kamu giderleri ve vergilendirmeye y\u00f6nelik herhangi bir b\u00fct\u00ad\u00e7e olu\u015fturulmad\u0131\u011f\u0131, devaml\u0131l\u0131k g\u00f6steren mali politikalar uygulanmad\u0131\u011f\u0131, <em>magistratus<\/em>\u2019lar\u0131n k\u0131sa g\u00f6rev s\u00fcreleri nedeniyle uzmanla\u015famad\u0131klar\u0131, vergi gelirlerinin \u00f6zel vergi toplay\u0131c\u0131lara b\u0131rak\u0131lmas\u0131 ne\u00adde\u00adniyle devlet gelir kaynaklar\u0131n\u0131n t\u00fcketildi\u011fi ve zamanla sistemin yozla\u015ft\u0131\u011f\u0131 vurgulanm\u0131\u015ft\u0131r. Ese\u00adrin sonunda <em>Kaynak\u00e7a<\/em> (147-160) sunulmu\u015ftur.<\/p>\n<p style=\"text-align: justify;\"><em>Cumhuriyet D\u00f6nemi Roma Vergi Sistemi<\/em> adl\u0131 \u00e7al\u0131\u015fma, yukar\u0131da da ifade edildi\u011fi \u00fczere yazar\u0131 taraf\u0131ndan Anadolu \u00dcniversitesi Sosyal Bilimler Enstit\u00fcs\u00fc \u00d6zel Hukuk Ana Bilim Dal\u0131\u2019na doktora tezi olarak sunulmu\u015ftur. Roma Cumhuriyet D\u00f6nemi vergi sisteminin a\u00e7\u0131kland\u0131\u011f\u0131 eser, kapsad\u0131\u011f\u0131 d\u00f6\u00adnem\u00adde izlenen vergi politikalar\u0131n\u0131n nedenleri, etkileri ve uygulama y\u00f6ntemleri ile birlikte de\u00ad\u011fer\u00adlen\u00addirilmesi suretiyle konu hakk\u0131nda okuyucuya kapsaml\u0131 bilgi vermektedir. S\u00f6z konusu d\u00f6\u00adnem i\u00e7erisinde kamusal alanda vergiye ihtiya\u00e7 duyulan ko\u015fullar\u0131n ortaya \u00e7\u0131kmas\u0131, verginin konu\u00adsunun olu\u015fturulmas\u0131, vergi oranlar\u0131n\u0131n ve vergiyi toplamak i\u00e7in gereken ara\u00e7lar ile bu ara\u00e7lar\u0131n kulla\u00adn\u0131m yetkilerinin belirlenmesi gibi problematikler de eserde ayr\u0131nt\u0131l\u0131 olarak irdelenmi\u015ftir. Eser ayr\u0131ca, g\u00fcn\u00fcm\u00fcz d\u00fcnyas\u0131nda kamusal ya\u015fam\u0131n ayr\u0131lmaz bir par\u00e7as\u0131 olarak kabul edilen kamu gelirlerinin elde edilmesi ve toplumsal harcamalar\u0131n yap\u0131lmas\u0131 amac\u0131na hizmet eden kamu ihalelerinin d\u00fczenlenmesi hususlar\u0131n\u0131n k\u00f6keninde ne gibi tarihsel s\u00fcre\u00e7lerin ya\u015fand\u0131\u011f\u0131 hakk\u0131nda okuyucuya fikir vermektedir. Eser, bahse konu olan bu \u00f6zellikleri kapsam\u0131nda Roma Ekonomisi ve \u0130ktisat Tarihi konular\u0131nda \u00e7al\u0131\u015fmalar ger\u00e7ekle\u015ftirecek olan ara\u015ft\u0131rmac\u0131lar a\u00e7\u0131s\u0131ndan \u00f6nem te\u015fkil etmektedir.<\/p>\n<p style=\"text-align: justify;\"><div class=\"one_half\"><p style=\"text-align: left;\"><strong>Akdeniz \u00dcniversitesi, Akdeniz Uygarl\u0131klar\u0131 Ara\u015ft\u0131rma Enstit\u00fcs\u00fc, Akdeniz Eski\u00e7a\u011f Ara\u015ft\u0131rmalar\u0131 Anabilim Dal\u0131, Antalya.<\/strong><\/p>\n<p style=\"text-align: justify;\"><\/div>\n<p style=\"text-align: right;\"><div class=\"one_half last\"><p style=\"text-align: right;\"><strong>B. Deniz AT\u0130LLA (M.A.) <\/strong><br \/>\n<strong>denizatilla@gmail.com<\/strong><\/p>\n<p style=\"text-align: right;\"><\/div><div class=\"clearboth\"><\/div>\n<p style=\"text-align: justify;\"><div class=\"divider_padding\"><\/div>\n<p style=\"text-align: justify;\"><a name=\"refs\"><\/a><div class=\"tabs_container\"><ul class=\"tabs\"><li><a href=\"#\">Citation<\/a><\/li><li><a href=\"#\">Link<\/a><\/li><\/ul><div class=\"panes\"><div class=\"pane\"><p style=\"text-align: justify;\">B. Deniz Atilla, <em>Cumhuriyet D\u00f6nemi Roma Vergi Sistemi.\u00a0<\/em>Yazar: D. \u00d6zer Sar\u0131ta\u015f.\u00a0<em>Libri<\/em> II (2016) 137-141.\u00a0DOI: 10.20480\/lbr.2016010<\/p>\n<p style=\"text-align: justify;\"><\/div><div class=\"pane\"><p style=\"text-align: justify;\">Permanent Connection Link: <a href=\"http:\/\/www.libridergi.org\/2016\/010\" target=\"_blank\">http:\/\/www.libridergi.org\/2016\/010<\/a><\/p>\n<p style=\"text-align: justify;\"><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>D. \u00d6ZER SARITA\u015e, Cumhuriyet D\u00f6nemi Roma Vergi Sistemi. \u0130stanbul 2012. On \u0130ki Levha Yay\u0131nc\u0131l\u0131k, 160 sayfa. ISBN: 9786055373771 Tarihsel s\u00fcre\u00e7 i\u00e7erisinde, \u00f6zellikle insanlar\u0131n yerle\u015fik hayata ge\u00e7mesini takiben, mevcut ilerleme\u00adnin gerektirdi\u011fi y\u00f6netimsel \u00f6rg\u00fctlenme modelleri de olu\u015fmaya ba\u015flam\u0131\u015ft\u0131r. S\u00f6z konusu modeller ilerleyen s\u00fcre\u00e7le birlikte (longue dur\u00e9e); krall\u0131k, imparatorluk, aristokrasi, monar\u015fi, oligar\u015fi, ti\u00admok\u00adrasi, demokrasi vd. gibi farkl\u0131 rejimler &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[95,96],"tags":[],"class_list":["post-1970","post","type-post","status-publish","format-standard","hentry","category-2016-en","category-booknotice-16-en"],"_links":{"self":[{"href":"http:\/\/www.libridergi.org\/en\/wp-json\/wp\/v2\/posts\/1970","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.libridergi.org\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.libridergi.org\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.libridergi.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.libridergi.org\/en\/wp-json\/wp\/v2\/comments?post=1970"}],"version-history":[{"count":0,"href":"http:\/\/www.libridergi.org\/en\/wp-json\/wp\/v2\/posts\/1970\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.libridergi.org\/en\/wp-json\/wp\/v2\/media?parent=1970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.libridergi.org\/en\/wp-json\/wp\/v2\/categories?post=1970"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.libridergi.org\/en\/wp-json\/wp\/v2\/tags?post=1970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}