Publication: Türkiye’de taşınmaz kültür varlıkları ve mali teşvikler
Abstract
TÜRKİYE’DE TAŞINMAZ KÜLTÜR VARLIKLARI VE MALİ TEŞVİKLER Türkiye’de korumacılık mevzuatı, tarihi süreç içinde, korumacılık düşüncesindeki gelişime paralel olarak, arkeolojik değere sahip tek parça eser korumasından, giderek tek yapı ölçeğinde anıt niteliğindeki taşınmazların korunmasına, oradan da sit kavramı ile birlikte taşınmaz kültür varlıklarının yoğun olarak bulunduğu alanların tamamının korunmasına doğru, tabiat varlıklarını da kapsayacak şekilde gelişmiştir. 1970’li yıllardan itibaren gündeme gelen alan ölçeğindeki korumacılık anlayışının sonucu olarak, özel hukuka tabi gerçek ve tüzel kişilerin mülkiyetinde bulunan taşınmaz kültür varlıkları da tespit ve tescil edilerek, mülkiyet hakkı üzerine birtakım kısıtlamalar getirilmiştir. Ayrıca bu varlıkların bakım ve onarım yükümlülüğü de malikler üzerinde bırakılmıştır. Özellikle 2004 yılında yapılan düzenlemeler ile taşınmaz kültür varlığı maliklerine getirilen yükümlülükleri denkleştirici nitelikte ve özel sektörün ilgisini bu alana çekmeye yönelik bazı önemli teşvik tedbirleri oluşturulmuştur. Kamu yararı gerekçesiyle taşınmaz kültür varlığı maliklerinin kısıtlanan tasarruf hakkı ve maliklere yüklenen onarım maliyetinin hafifletilmesi için getirilen bu teşvik araçlarının kapsamı ve etkinliği bu çalışmanın konusunu oluşturmaktadır. Taşınmaz kültür varlıkları ile ilgili 2004 yılında getirilen mali teşviklerin, son üç yıllık uygulama sonuçlarının değerlendirilmesinden turizmin, bu konudaki yayınların, ekonomik gelişmenin, kültürel değişimin vb. diğer harici koşulların da etkisiyle, taşınmaz kültür varlıklarına olan ilgiyi artırdığını söylemek mümkündür.
IMMOVABLE CULTURAL PROPERTIES AND FINANCIAL INCENTIVES IN TURKEY The laws and regulations in relation to the preservation of historical sites and buildings has improved throughout the history, in line with the development in the idea of preservation, from conserving one historical artefact having archaeological value to the monuments in one unit scale and along with the introduction of site concept to the historical sites where the historical assets intensified including natural ones. As a result of shift happened over understanding regarding preservation in a site scale which came into agenda in 1970’s, the immovable historical properties owned both by private and public people and subject to private law has started to be registered and so some limits on property rights was put into motion. Besides, the responsibility of maintenance and repairing for those kind of property were left to the owners. The responsibilities that was supposed to be taken by the owners of the immovable cultural properties has been offset and balanced in conjunction with the vital measures of incentives in order to attract the attention of the private sector on this field by the amendments made in the relevant laws in 2004. The subject matter of this dissertation is to evaluate the effectiveness and scope of these incentive measures which were brought to remove some of the burdens in repairing cost and enlarged the limits of possession / disposal to the owner justified by the public interest. After evaluating the last 3 years outcomes of financial incentives in relation to immovable cultural assets that were put into practice in 2004, it would be possible to claim that these regulations has led to a particular increase of the interest on cultural properties, along with the outside conditions such as the publications on the subject, economic development and cultural change so on.
IMMOVABLE CULTURAL PROPERTIES AND FINANCIAL INCENTIVES IN TURKEY The laws and regulations in relation to the preservation of historical sites and buildings has improved throughout the history, in line with the development in the idea of preservation, from conserving one historical artefact having archaeological value to the monuments in one unit scale and along with the introduction of site concept to the historical sites where the historical assets intensified including natural ones. As a result of shift happened over understanding regarding preservation in a site scale which came into agenda in 1970’s, the immovable historical properties owned both by private and public people and subject to private law has started to be registered and so some limits on property rights was put into motion. Besides, the responsibility of maintenance and repairing for those kind of property were left to the owners. The responsibilities that was supposed to be taken by the owners of the immovable cultural properties has been offset and balanced in conjunction with the vital measures of incentives in order to attract the attention of the private sector on this field by the amendments made in the relevant laws in 2004. The subject matter of this dissertation is to evaluate the effectiveness and scope of these incentive measures which were brought to remove some of the burdens in repairing cost and enlarged the limits of possession / disposal to the owner justified by the public interest. After evaluating the last 3 years outcomes of financial incentives in relation to immovable cultural assets that were put into practice in 2004, it would be possible to claim that these regulations has led to a particular increase of the interest on cultural properties, along with the outside conditions such as the publications on the subject, economic development and cultural change so on.