{"id":64283,"date":"2025-01-31T00:00:10","date_gmt":"2025-01-30T21:00:10","guid":{"rendered":"https:\/\/bilimvegelecek.com.tr\/?p=64283"},"modified":"2025-01-30T19:42:34","modified_gmt":"2025-01-30T16:42:34","slug":"gumrugun-tarihsel-gelisimi-ve-dijitallesmesinin-onemi","status":"publish","type":"post","link":"https:\/\/bilimvegelecek.com.tr\/index.php\/2025\/01\/31\/gumrugun-tarihsel-gelisimi-ve-dijitallesmesinin-onemi","title":{"rendered":"G\u00fcmr\u00fc\u011f\u00fcn tarihsel geli\u015fimi ve dijitalle\u015fmesinin \u00f6nemi"},"content":{"rendered":"

\u015eehmus Yard\u0131mc\u0131<\/strong><\/p>\n

G\u00fcmr\u00fck, genel itibariyle ticaretten al\u0131nan vergi olarak tan\u0131mlanmaktad\u0131r. G\u00fcmr\u00fc\u011f\u00fcn tan\u0131m\u0131 y\u0131llar i\u00e7erisinde isimsel olarak farkl\u0131 dillendirilse de anlam a\u00e7\u0131s\u0131ndan antik \u00e7a\u011flara kadar uzanan bir b\u00fct\u00fcnl\u00fck ta\u015f\u0131maktad\u0131r. M\u0131s\u0131r\u2019da, Roma\u2019da, Eski T\u00fcrk devletlerinde ve daha nice \u00fclkede bu durum ayn\u0131d\u0131r. Ayr\u0131 ya\u015fayan insan topluluklar\u0131n\u0131n yerle\u015fik hayata ge\u00e7mesiyle birlikte bir\u00e7ok alanda temel mal ve e\u015fya ihtiyac\u0131 do\u011fmu\u015ftur. Ya\u015fam s\u00fcrd\u00fcr\u00fclen ortamlarda her ihtiyaca cevap veren mal veya malzeme olmad\u0131\u011f\u0131ndan ticaret ili\u015fkisi ortaya \u00e7\u0131km\u0131\u015ft\u0131r.<\/p>\n

Topluluklar b\u00fcy\u00fcd\u00fck\u00e7e ya\u015fam alan\u0131 geni\u015flemi\u015f ve s\u0131n\u0131rlar \u00e7izilmi\u015ftir. S\u0131n\u0131rlar\u0131n g\u00fcvenli\u011fi kadar o s\u0131n\u0131ra girecek veya \u00e7\u0131kacak mal ve e\u015fyalar\u0131n da kontrol\u00fc zamanla \u00f6nem kazanm\u0131\u015ft\u0131r. \u0130\u015fte tam bu s\u0131rada \u201cg\u00fcmr\u00fck\u201d kavram\u0131 ortaya \u00e7\u0131kmaktad\u0131r. Co\u011frafi ke\u015fifler, deniza\u015f\u0131r\u0131 seferler, sanayi devrimi gibi d\u00fcnyada ya\u015fanan pek \u00e7ok olay g\u00fcmr\u00fc\u011f\u00fcn tarihsel s\u00fcrecinde de\u011fi\u015fimleri beraberinde getirmi\u015ftir.<\/p>\n

Osmanl\u0131lar zaman\u0131nda \u015fimdiki zaman\u0131n tam aksine ihracat\u0131 k\u0131s\u0131tlay\u0131c\u0131 ve ithalat\u0131 te\u015fvik edici uygulamalar\u0131n oldu\u011fu g\u00f6r\u00fclmektedir. Gen\u00e7, M. (2025), ihracat\u0131n vergilendirilmesi yoluna bile gidildi\u011fini belirtmi\u015ftir. Temel ama\u00e7, \u00fclkede mallar\u0131 art\u0131rmak ve fiyat k\u00e2rl\u0131l\u0131\u011f\u0131n\u0131 sa\u011flamakt\u0131.<\/p>\n

Sonu\u00e7 itibariyle g\u00fcmr\u00fc\u011f\u00fcn tarihsel s\u00fcrecinde g\u00fcncel geli\u015fmelere ba\u011fl\u0131 olarak de\u011fi\u015fimlerin ya\u015fand\u0131\u011f\u0131n\u0131 ifade edebiliriz. Bu g\u00fcncel geli\u015fmeler kar\u015f\u0131s\u0131nda \u00fclkelerin \u00e7a\u011fa ayak uydurmas\u0131 elzemdir. \u0130nsan n\u00fcfusunun artmas\u0131, ihtiya\u00e7lar\u0131n \u00e7e\u015fitlenmesi, teknolojik geli\u015fmelerin \u00e7o\u011falmas\u0131, ula\u015f\u0131m\u0131n geli\u015fmesi ve k\u00fcreselle\u015fme ile birlikte bir\u00e7ok alanda oldu\u011fu gibi g\u00fcmr\u00fcklerde de dijitalle\u015fme zorunlu hale gelmi\u015ftir. Buna y\u00f6nelik olarak eski usul ve sistemlerin yerine teknolojik imk\u00e2nlardan en \u00fcst d\u00fczeyde faydalan\u0131lmas\u0131 g\u00fcmr\u00fck idarelerinin zaman, h\u0131z, verimlilik ve rekabeti a\u00e7\u0131s\u0131ndan \u00f6nem arz etmektedir.<\/p>\n

G\u00fcmr\u00fc\u011f\u00fcn tarihsel geli\u015fimi
\n<\/strong>Uluslararas\u0131 ticaret yap\u0131lan her yerde g\u00fcmr\u00fck vard\u0131r (Can, A. 2024). G\u00fcmr\u00fck, tarih boyunca ayr\u0131 ya\u015fayan toplumlarda, \u015fehirlerde, devletlerde hep var olmu\u015ftur. Milattan \u00f6nce 3500-2200 y\u0131llar\u0131 aras\u0131nda Eski M\u0131s\u0131r\u2019da g\u00fcmr\u00fck vergisi al\u0131nmaktayd\u0131. G\u00f6kt\u00fcrklerde g\u00fcmr\u00fck vergisi 552-630 y\u0131llar\u0131 aras\u0131nda \u201ctamga\u201d ismiyle an\u0131lmaktayd\u0131. Sel\u00e7uklular d\u00f6neminde ilk kez g\u00fcmr\u00fck kelimesi kullan\u0131lm\u0131\u015ft\u0131r. Osmanl\u0131larda g\u00fcmr\u00fck vergisi, ticaretten al\u0131nan vergi olarak kullan\u0131lmas\u0131n\u0131n yan\u0131 s\u0131ra idari yer ve depo anlam\u0131n\u0131 da ta\u015f\u0131maktayd\u0131 (\u0130stanbul G\u00fcmr\u00fck ve D\u0131\u015f Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc, 2025).<\/p>\n

Ge\u00e7mi\u015f y\u0131llarda g\u00fcmr\u00fck konusunda yap\u0131lan tan\u0131mlar aras\u0131nda \u201cmek\u00e2n, yer ve ticaretten al\u0131nan vergi\u201d anlam\u0131 ta\u015f\u0131yan g\u00fcmr\u00fck, T\u00fcrk Dil Kurumunca: \u201cBir \u00fclkeye giren veya bir \u00fclkeden \u00e7\u0131kan mal veya e\u015fya \u00fczerinden al\u0131nan vergi, bu verginin al\u0131nmas\u0131yla u\u011fra\u015fan devlet kurulu\u015fu, s\u0131n\u0131r kap\u0131lar\u0131nda denetim ve g\u00f6zetim i\u015fleminin yap\u0131ld\u0131\u011f\u0131 yer\u201d olarak \u00fc\u00e7 farkl\u0131 \u015fekilde tan\u0131mlanm\u0131\u015ft\u0131r. G\u00fcmr\u00fck kelimesinin y\u0131llar i\u00e7erisinde farkl\u0131 isimlerle an\u0131lsa da anlam a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck de\u011fi\u015fikliklere u\u011framad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n

G\u00fcmr\u00fckler, sanayi devriminden sonra b\u00fcy\u00fck de\u011fi\u015fimler ya\u015fam\u0131\u015ft\u0131r. Bu de\u011fi\u015fimlere ayak uyduramayan \u00fclke ekonomileri sars\u0131lm\u0131\u015ft\u0131r. Sanayisini geli\u015ftirmek isteyen \u00fclkelerin hammadde ve pazar aray\u0131\u015f\u0131na girmesi, sanayi a\u00e7\u0131s\u0131ndan geri kalm\u0131\u015f \u00fclke g\u00fcmr\u00fcklerinde y\u0131k\u0131c\u0131 etkiler yaratm\u0131\u015ft\u0131r. Nitekim Osmanl\u0131 Devleti\u2019nin \u00e7\u00f6k\u00fc\u015f\u00fcne zemin haz\u0131rlayan en \u00f6nemli nedenler aras\u0131nda \u201cekonomik bozukluk\u201d g\u00f6sterilmektedir. Bu olumsuz etkiler Cumhuriyet\u2019in kurulmas\u0131ndaki ilk y\u0131llara kadar devam etmi\u015ftir (Ke\u00e7e, M. G\u00fcl, K.O. 2023:1-2). Vatan G\u00fcmr\u00fck M\u00fc\u015favirlerine g\u00f6re, Osmanl\u0131\u2019da 1801 y\u0131l\u0131nda g\u00fcmr\u00fck say\u0131s\u0131 100\u2019den fazlayd\u0131. 1838 y\u0131l\u0131nda \u0130ngilizlerle yap\u0131lan ticaret anla\u015fmas\u0131, 1881 y\u0131l\u0131nda Duyunu Umumiye \u0130daresi\u2019nin kurulmas\u0131 g\u00fcmr\u00fcklerin yap\u0131s\u0131n\u0131 olumsuz etkilemi\u015ftir (Can, A. 2024).<\/p>\n

18. y\u00fczy\u0131la gelinceye kadar g\u00fcmr\u00fck, ticaretle ili\u015fkilendirilen bir vergi olarak kabul ediliyordu; fakat 19. y\u00fczy\u0131lda d\u00fcnyada ya\u015fanan k\u00fcreselle\u015fme etkileri ve sanayi devrimi gibi birtak\u0131m olaylar uluslararas\u0131 ticareti art\u0131rm\u0131\u015f ve daha \u00f6nceki g\u00fcmr\u00fck i\u015flemlerinde uygulanan yasal mevzuatlar yetersiz kalm\u0131\u015ft\u0131r. \u00dclke g\u00fcvenli\u011fi ile ka\u00e7ak\u00e7\u0131l\u0131kla m\u00fccadele konular\u0131nda yasal de\u011fi\u015fiklikler zaruri olmu\u015ftur. Bundan dolay\u0131 hem g\u00fcmr\u00fck g\u00fcvenli\u011fi hem de ka\u00e7ak\u00e7\u0131l\u0131kla ilgili etkin bir m\u00fccadele i\u00e7in 1931 y\u0131l\u0131nda G\u00fcmr\u00fck ve \u0130nhisar Vek\u00e2leti kurulmu\u015ftur (GGM, 2021). G\u00fcmr\u00fck ile ilgili idari te\u015fkilat ve yap\u0131lanmalar bundan sonraki s\u00fcre\u00e7te g\u00fcn\u00fcn ihtiya\u00e7lar\u0131na g\u00f6re \u015fekillenmi\u015f ve birtak\u0131m g\u00fcncel geli\u015fmeler do\u011frultusunda bir\u00e7ok defa isim de\u011fi\u015fikli\u011fi ge\u00e7irmi\u015ftir. G\u00fcmr\u00fck mevzuat\u0131na y\u00f6nelik olarak y\u00fcr\u00fcrl\u00fckte bulunan 100\u2019\u00fc a\u015fk\u0131n kanun, y\u00f6netmelik, kararname, tebli\u011f ve uluslararas\u0131 anla\u015fma bulunmaktad\u0131r (\u0130GMD, 2025). Son olarak 2018 y\u0131l\u0131nda 1 Nolu Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi ile M\u00fclga G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 kald\u0131r\u0131larak Ticaret Bakanl\u0131\u011f\u0131 ad\u0131 alt\u0131nda birle\u015ftirilmi\u015ftir.<\/p>\n

G\u00fcmr\u00fc\u011f\u00fcn dijitalle\u015fmesinin \u00f6nemi
\n<\/strong>\u00dclkeler aras\u0131ndaki s\u0131n\u0131rlar\u0131n \u00e7izilmesi, \u00fcretimin artmas\u0131, ekonomik ili\u015fkilerin geli\u015fmesi, baz\u0131 mal veya e\u015fyalara ihtiya\u00e7 duyulmas\u0131 g\u00fcmr\u00fck kavram\u0131n\u0131n \u00f6nemini art\u0131rm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla k\u00fcreselle\u015fen d\u00fcnyada insano\u011flunun ticarete y\u00f6nelik att\u0131\u011f\u0131 ad\u0131mlar devletler taraf\u0131ndan desteklenmi\u015ftir.<\/p>\n

Teknolojik imk\u00e2nlardan olabildi\u011fince yararlanmak, g\u00fcmr\u00fck i\u015flemlerinin h\u0131zland\u0131r\u0131lmas\u0131n\u0131 ve g\u00fcvenirlili\u011fini art\u0131rmaktad\u0131r. G\u00fcmr\u00fck i\u015flemlerinde h\u0131z, ticarete konu bir mal veya e\u015fya i\u00e7in \u00f6nem arz etmektedir. Zamandan tasarruf ve ula\u015ft\u0131rma i\u015flemleri k\u00fcresel g\u00fcmr\u00fck rekabetinde \u00f6nemli f\u0131rsatlar sunmaktad\u0131r.<\/p>\n

Avrupa G\u00fcmr\u00fck Birli\u011fi Reformuna ili\u015fkin Akil \u0130nsanlar Grubu, Avrupa genelinde on iki \u00fcye ile yenilik\u00e7i fikirleri, dijital d\u00f6n\u00fc\u015f\u00fcmleri ve AB g\u00fcmr\u00fc\u011f\u00fcn\u00fcn gelece\u011fi hakk\u0131nda bir rapor haz\u0131rlam\u0131\u015ft\u0131r. Buna y\u00f6nelik olarak artan ticaret hacmi kar\u015f\u0131s\u0131nda acil bir yap\u0131sal de\u011fi\u015fimin gereklili\u011fi vurgulanm\u0131\u015ft\u0131r (Wise Persons Group Report, 2022: 6).<\/p>\n

Teknolojik geli\u015fmelere paralel olarak son zamanlarda yapay zek\u00e2n\u0131n da g\u00fcmr\u00fc\u011fe yans\u0131malar\u0131n\u0131 g\u00f6rmekteyiz. Ticaretin kolayla\u015ft\u0131r\u0131lmas\u0131 ad\u0131na Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan uygulamaya al\u0131nan bir\u00e7ok dijital d\u00f6n\u00fc\u015f\u00fcm mevcuttur. \u00d6rnek vermek gerekirse \u201cKolay \u0130hracat Platformu\u201d ticaretin geli\u015fimi ad\u0131na \u00f6nemli bir rehberdir. Ticaret yap\u0131lacak \u00fclkeler hakk\u0131nda detayl\u0131 bir\u00e7ok bilgiyi i\u00e7ermektedir. S\u00fcrekli g\u00fcncellenen verilerden yola \u00e7\u0131karak \u00fclke pazarlar\u0131 hakk\u0131nda \u00f6nemli bilgiler vermektedir. Ak\u0131ll\u0131 ihracat robotu sayesinde 200 \u00fclke ve 23 sekt\u00f6rde 5400 \u00fcr\u00fcn ile ilgili pazar \u00f6nerileri sunulmaktad\u0131r.<\/p>\n

Dijital d\u00f6n\u00fc\u015f\u00fcmle birlikte hata oranlar\u0131 d\u00fc\u015fmekte ve g\u00fcmr\u00fck i\u015flemleri h\u0131zlanmaktad\u0131r. Verimlilik ve \u015feffafl\u0131k artmakta, maliyetlerden tasarruf edilmektedir. Dijital kolayl\u0131klar ayn\u0131 zamanda g\u00fcmr\u00fck idarelerini birtak\u0131m i\u015f y\u00fck\u00fcnden de kurtarmaktad\u0131r. Bir g\u00fcmr\u00fck belgesinin kayb\u0131 sonras\u0131nda ya\u015fanabilecek sorunlar\u0131n \u00f6n\u00fcne ge\u00e7mektedir. Birle\u015fik Krall\u0131k\u2019\u0131n emisyon fakt\u00f6rleri do\u011frultusunda yapt\u0131\u011f\u0131 ara\u015ft\u0131rmada 100.000 A4 Sayfa ka\u011f\u0131d\u0131n\u0131n 6000 kg. karbon ayak izi \u00fcretti\u011fi tespit edilmi\u015ftir. Bu bak\u0131mdan dijital d\u00f6n\u00fc\u015f\u00fcm \u00e7evresel s\u00fcrd\u00fcr\u00fclebilirlik de yak\u0131ndan ili\u015fkilidir (\u00dcNSPED: 2024).<\/p>\n

KAYNAKLAR<\/strong><\/p>\n

– Can, A. (2024). Tarihsel S\u00fcre\u00e7te G\u00fcmr\u00fckler: Bir \u00d6rnek Almanya G\u00fcmr\u00fck Nizamnamesi. Y\u00fcksek Lisans Tezi. Ni\u011fde \u00d6mer Halisdemir \u00dcniversitesi.<\/p>\n

– Gen\u00e7, M. (2003). Mehmet Gen\u00e7 ile Osmanl\u0131da Devlet ve Ekonomi \u00dczerine. T\u00fcrkiye Literat\u00fcr Ara\u015ft\u0131rmalar\u0131 Dergisi. Cilt:1, Say\u0131:1. s.369-384.<\/p>\n

– GGM, G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc, (2021). https:\/\/ggm.ticaret.gov.tr\/kurumsal\/tarihce<\/p>\n

– \u0130stanbul G\u00fcmr\u00fck ve D\u0131\u015f Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fc\u011f\u00fc, 2025. https:\/\/istanbulbolge.ticaret.gov.tr\/kurumsal\/tarihce<\/p>\n

– \u0130GMD, \u0130stanbul G\u00fcmr\u00fck M\u00fc\u015favirleri Derne\u011fi, (2025). https:\/\/www.igmd.org.tr\/meslegimizin-tarihcesi_tarihce_sayfasi<\/p>\n

– Ke\u00e7e, M. ve G\u00fcl, O. K. (2023). Osmanl\u0131\u2019dan Cumhuriyete T\u00fcrk G\u00fcmr\u00fck Sisteminin Evrimi \u00dczerine Bir De\u011ferlendirme. Ad\u0131yaman \u00dcniversitesi Sosyal Bilimler Enstit\u00fcs\u00fc Dergisi, (43) s.564-602.<\/p>\n

– T\u00fcrk Dil Kurumu, 2025. https:\/\/sozluk.gov.tr\/<\/p>\n

– \u00dcNSPED G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi, (2024). http:\/\/ugm.com.tr\/makaleler\/dijital-gumruk-hizmetlerinin-yukselisi\/<\/p>\n

– Vatan G\u00fcmr\u00fck M\u00fc\u015favirleri. http:\/\/vatangumruk.com.tr\/index.php\/anasayfa\/gumruk-tarihcesi, Eri\u015fim tarihi: 13.01.2024.<\/p>\n

– Wise Persons Group (2022). Ten proposals to make the EU Customs Union fit for a Geopolitical Europe. Brussels March Report. s.1-49.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u015eehmus Yard\u0131mc\u0131 G\u00fcmr\u00fck, genel itibariyle ticaretten al\u0131nan vergi olarak tan\u0131mlanmaktad\u0131r. G\u00fcmr\u00fc\u011f\u00fcn tan\u0131m\u0131 y\u0131llar i\u00e7erisinde isimsel olarak farkl\u0131 dillendirilse de anlam a\u00e7\u0131s\u0131ndan antik \u00e7a\u011flara kadar uzanan bir b\u00fct\u00fcnl\u00fck ta\u015f\u0131maktad\u0131r. M\u0131s\u0131r\u2019da, Roma\u2019da, Eski T\u00fcrk devletlerinde ve daha nice \u00fclkede bu durum ayn\u0131d\u0131r. Ayr\u0131 ya\u015fayan insan topluluklar\u0131n\u0131n yerle\u015fik hayata ge\u00e7mesiyle birlikte bir\u00e7ok alanda temel mal ve e\u015fya ihtiyac\u0131 […]<\/p>\n","protected":false},"author":4269,"featured_media":64284,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10025,38,535,510],"tags":[10040,10041],"class_list":["post-64283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-250-sayi","category-dergi-sayilari","category-forum","category-surekli-bolumler","tag-gumrugun-gelismesi","tag-seymus-yardimci"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t