{"id":857718,"date":"2026-06-30T18:58:33","date_gmt":"2026-06-30T14:58:33","guid":{"rendered":"https:\/\/arantv.az\/?p=857718"},"modified":"2026-06-30T18:58:33","modified_gmt":"2026-06-30T14:58:33","slug":"sahibkarliqla-bagli-muhum-d%c9%99yisiklik-cinay%c9%99t-m%c9%99suliyy%c9%99ti-v%c9%99-guz%c9%99stl%c9%99r-yenil%c9%99nir","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=857718","title":{"rendered":"Sahibkarl\u0131qla ba\u011fl\u0131 m\u00fch\u00fcm d\u0259yi\u015fiklik: Cinay\u0259t m\u0259suliyy\u0259ti v\u0259 g\u00fcz\u0259\u015ftl\u0259r yenil\u0259nir"},"content":{"rendered":"<p><strong>Az\u0259rbaycanda sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 cinay\u0259t qanunvericiliyind\u0259 m\u00fch\u00fcm d\u0259yi\u015fiklikl\u0259r haz\u0131rlan\u0131r.<\/strong><\/p>\n<p>Milli M\u0259clisd\u0259 birinci oxunu\u015fda q\u0259bul edil\u0259n yeni layih\u0259 qanunsuz v\u0259 yalan\u00e7\u0131 sahibkarl\u0131qla ba\u011fl\u0131 m\u0259suliyy\u0259t mexanizmini yenid\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirir. D\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, m\u00fc\u0259yy\u0259n iqtisadi cinay\u0259tl\u0259r \u00fczr\u0259 vurulmu\u015f ziyan tam \u00f6d\u0259nildiyi t\u0259qdird\u0259 cinay\u0259t m\u0259suliyy\u0259tind\u0259n azad olunmaq \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259li olan \u0259lav\u0259 m\u0259bl\u0259\u011f iki d\u0259f\u0259 azald\u0131l\u0131r. Eyni zamanda, sahibkarl\u0131q f\u0259aliyy\u0259ti g\u00f6st\u0259rm\u0259k niyy\u0259ti olmadan yaln\u0131z qanunsuz kredit almaq, vergi v\u0259 g\u00f6mr\u00fck g\u00fcz\u0259\u015ftl\u0259rind\u0259n yararlanmaq v\u0259 ya dig\u0259r \u0259mlak m\u0259nf\u0259\u0259ti \u0259ld\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 fiziki \u015f\u0259xs kimi vergi u\u00e7otuna durmaq v\u0259 ya h\u00fcquqi \u015f\u0259xsin f\u0259aliyy\u0259tini faktiki idar\u0259 etm\u0259k d\u0259 art\u0131q yalan\u00e7\u0131 sahibkarl\u0131q hesab edil\u0259c\u0259k.<\/p>\n<p><strong>B\u0259s bu d\u0259yi\u015fiklikl\u0259r hans\u0131 z\u0259rur\u0259td\u0259n ir\u0259li g\u0259lir? Yeni t\u0259nziml\u0259m\u0259 real sahibkarlar\u0131n f\u0259aliyy\u0259tin\u0259 nec\u0259 t\u0259sir g\u00f6st\u0259r\u0259c\u0259k? Cinay\u0259t m\u0259suliyy\u0259tind\u0259n azadolma \u015f\u0259rtl\u0259rinin y\u00fcng\u00fcll\u0259\u015fdirilm\u0259si sahibkarlar \u00fc\u00e7\u00fcn stimul yaradacaq, yoxsa sui-istifad\u0259 riskl\u0259rini art\u0131racaq? Yeni d\u0259yi\u015fiklikl\u0259r biznes m\u00fchitin\u0259 v\u0259 investisiya c\u0259lbediciliyin\u0259 nec\u0259 t\u0259sir ed\u0259c\u0259k?<\/strong><\/p>\n<p>D\u00fcnya praktikas\u0131nda iqtisadi cinay\u0259tl\u0259r\u0259 m\u00fcnasib\u0259t son ill\u0259rd\u0259 d\u0259yi\u015fm\u0259kd\u0259dir. Bir \u00e7ox \u00f6lk\u0259l\u0259rd\u0259 \u0259sas m\u0259qs\u0259d sahibkar\u0131 h\u0259bs etm\u0259kd\u0259n \u00e7ox, d\u00f6vl\u0259t\u0259 v\u0259 ya z\u0259r\u0259r\u00e7\u0259k\u0259nl\u0259r\u0259 vurulmu\u015f ziyan\u0131n tam \u00f6d\u0259nilm\u0259sin\u0259 nail olmaqd\u0131r. X\u00fcsusil\u0259 Almaniya, Fransa, \u0130taliya v\u0259 bir s\u0131ra dig\u0259r Avropa \u00f6lk\u0259l\u0259rind\u0259 vergi v\u0259 iqtisadi xarakterli cinay\u0259tl\u0259r zaman\u0131 t\u0259qsirl\u0259ndiril\u0259n \u015f\u0259xs vurdu\u011fu ziyan\u0131 tam \u00f6d\u0259dikd\u0259, c\u0259rim\u0259l\u0259ri yerin\u0259 yetirdikd\u0259 v\u0259 istintaqla \u0259m\u0259kda\u015fl\u0131q etdikd\u0259 daha y\u00fcng\u00fcl c\u0259zalar v\u0259 ya cinay\u0259t t\u0259qibin\u0259 xitam verilm\u0259si mexanizml\u0259ri t\u0259tbiq oluna bilir. Bu yana\u015fman\u0131n m\u0259qs\u0259di d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 d\u0259ymi\u015f z\u0259r\u0259rin operativ \u015f\u0259kild\u0259 b\u0259rpas\u0131 v\u0259 biznes f\u0259aliyy\u0259tinin tam iflic olmas\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131 almaqd\u0131r.<\/p>\n<p>Dig\u0259r t\u0259r\u0259fd\u0259n, inki\u015faf etmi\u015f \u00f6lk\u0259l\u0259rd\u0259 yalan\u00e7\u0131 sahibkarl\u0131q v\u0259 &#8220;ka\u011f\u0131z \u00fcz\u0259rind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015firk\u0259tl\u0259r&#8221;\u0259 qar\u015f\u0131 n\u0259zar\u0259t ild\u0259n-il\u0259 s\u0259rtl\u0259\u015fdirilir. X\u00fcsusil\u0259 Avropa \u0130ttifaq\u0131, B\u00f6y\u00fck Britaniya, AB\u015e, Kanada v\u0259 Sinqapur kimi \u00f6lk\u0259l\u0259rd\u0259 \u015firk\u0259tin faktiki sahibi (beneficial owner) bar\u0259d\u0259 m\u0259lumatlar\u0131n a\u00e7\u0131qlanmas\u0131, \u015firk\u0259tin real iqtisadi f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259si v\u0259 maliyy\u0259 \u0259m\u0259liyyatlar\u0131n\u0131n \u015f\u0259ffafl\u0131\u011f\u0131 \u0259sas t\u0259l\u0259bl\u0259rd\u0259n hesab olunur. Nominal direktorlar, saxta \u015firk\u0259tl\u0259r v\u0259 yaln\u0131z vergi g\u00fcz\u0259\u015ftl\u0259rind\u0259n, kreditl\u0259rd\u0259n v\u0259 ya d\u00f6vl\u0259t d\u0259st\u0259yind\u0259n yararlanmaq \u00fc\u00e7\u00fcn yarad\u0131lan h\u00fcquqi \u015f\u0259xsl\u0259r ciddi h\u00fcquqi m\u0259suliyy\u0259t yarad\u0131r.<br \/>\nEkspertl\u0259r beyn\u0259lxalq t\u0259cr\u00fcb\u0259y\u0259 \u0259saslanaraq qeyd edirl\u0259r ki, iqtisadi cinay\u0259tl\u0259rl\u0259 m\u00fcbariz\u0259d\u0259 t\u0259kc\u0259 c\u0259zalar\u0131n s\u0259rtl\u0259\u015fdirilm\u0259si kifay\u0259t etmir. \u018fsas n\u0259tic\u0259 \u015f\u0259ffaf biznes m\u00fchitinin formala\u015fd\u0131r\u0131lmas\u0131, effektiv vergi n\u0259zar\u0259ti, elektron idar\u0259etm\u0259 sisteml\u0259rinin inki\u015faf\u0131 v\u0259 h\u00fcquqi mexanizml\u0259rin d\u00fczg\u00fcn t\u0259tbiqi il\u0259 \u0259ld\u0259 olunur. Bu bax\u0131mdan Az\u0259rbaycanda t\u0259klif edil\u0259n d\u0259yi\u015fiklikl\u0259r d\u0259 bir t\u0259r\u0259fd\u0259n d\u00f6vl\u0259t\u0259 d\u0259ymi\u015f ziyan\u0131n daha tez b\u0259rpas\u0131n\u0131, dig\u0259r t\u0259r\u0259fd\u0259n is\u0259 yalan\u00e7\u0131 sahibkarl\u0131qdan sui-istifad\u0259 hallar\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131n\u0131 h\u0259d\u0259fl\u0259yir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cdn.musavat.com\/news\/images\/GUGU\/5465\/NewFolder\/WhatsApp%20Image%202026-06-30%20at%2017.28.15.jpeg\" alt=\"WhatsApp Image 2026-06-30 at 17.28.15.jpeg (69 KB)\" width=\"1066\" height=\"1600\" \/><\/p>\n<p><strong>\u018fsm\u0259r \u018fliyeva<\/strong><\/p>\n<p><strong>V\u0259kil \u018fsm\u0259r \u018fliyeva m\u00f6vzu il\u0259 ba\u011fl\u0131 Musavat.com-a deyib ki, Cinay\u0259t M\u0259c\u0259ll\u0259sinin 193-c\u00fc madd\u0259sinin dispozisiyas\u0131na d\u0259yi\u015fiklik edil\u0259r\u0259k subyekt dair\u0259si geni\u015fl\u0259ndirilib:<\/strong>\u00a0\u201cBel\u0259 ki, yaln\u0131z h\u00fcquqi \u015f\u0259xsl\u0259rin deyil, f\u0259rdi sahibkarlar\u0131n da (fiziki \u015f\u0259xsl\u0259r), o c\u00fcml\u0259d\u0259n m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si n\u0259z\u0259rd\u0259 tutulub. Bu d\u0259yi\u015fiklik \u015f\u0259ffafl\u0131\u011f\u0131n t\u0259min edilm\u0259si istiqam\u0259tind\u0259dir v\u0259 art\u0131q sahibkarlar\u0131n faktiki idar\u0259\u00e7iliyinin d\u0259 n\u0259zar\u0259t\u0259 g\u00f6t\u00fcr\u00fclm\u0259sinin t\u0259nziml\u0259nm\u0259sin\u0259 y\u00f6n\u0259lib. Yeni t\u0259nziml\u0259m\u0259 h\u0259qiqi sahibkarlara he\u00e7 bir m\u0259nfi t\u0259sir g\u00f6st\u0259rm\u0259y\u0259c\u0259k, yaln\u0131z yalan\u00e7\u0131 sahibkarlar\u0131n (shell \u015firk\u0259tl\u0259r) vergid\u0259n yay\u0131nmas\u0131, cinay\u0259t yolu il\u0259 \u0259ld\u0259 edilmi\u015f \u00e7irkli pullar\u0131n yuyulmas\u0131 v\u0259 s. h\u0259r\u0259k\u0259tl\u0259rinin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 istiqam\u0259tind\u0259 preventiv t\u0259dbir rolunda \u00e7\u0131x\u0131\u015f ed\u0259c\u0259k. Bu t\u0259dbirl\u0259r biznes m\u00fchitind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n v\u0259 sahibkar aras\u0131nda sa\u011flam r\u0259qab\u0259tin art\u0131r\u0131lmas\u0131na y\u00f6n\u0259ldilib\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycanda sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 cinay\u0259t qanunvericiliyind\u0259 m\u00fch\u00fcm d\u0259yi\u015fiklikl\u0259r haz\u0131rlan\u0131r. Milli M\u0259clisd\u0259 birinci oxunu\u015fda q\u0259bul edil\u0259n yeni layih\u0259 qanunsuz v\u0259 yalan\u00e7\u0131 sahibkarl\u0131qla ba\u011fl\u0131 m\u0259suliyy\u0259t mexanizmini yenid\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirir. D\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, m\u00fc\u0259yy\u0259n iqtisadi cinay\u0259tl\u0259r \u00fczr\u0259 vurulmu\u015f ziyan tam \u00f6d\u0259nildiyi t\u0259qdird\u0259 cinay\u0259t m\u0259suliyy\u0259tind\u0259n azad olunmaq \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259li olan \u0259lav\u0259 m\u0259bl\u0259\u011f iki d\u0259f\u0259 azald\u0131l\u0131r. Eyni zamanda, sahibkarl\u0131q [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":857719,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-857718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cmiyyt"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.9 - aioseo.com -->\n\t<meta name=\"description\" content=\"Az\u0259rbaycanda sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 cinay\u0259t qanunvericiliyind\u0259 m\u00fch\u00fcm d\u0259yi\u015fiklikl\u0259r haz\u0131rlan\u0131r. Milli M\u0259clisd\u0259 birinci oxunu\u015fda q\u0259bul edil\u0259n yeni layih\u0259 qanunsuz v\u0259 yalan\u00e7\u0131 sahibkarl\u0131qla ba\u011fl\u0131 m\u0259suliyy\u0259t mexanizmini yenid\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirir. D\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, m\u00fc\u0259yy\u0259n iqtisadi cinay\u0259tl\u0259r \u00fczr\u0259 vurulmu\u015f ziyan tam \u00f6d\u0259nildiyi t\u0259qdird\u0259 cinay\u0259t m\u0259suliyy\u0259tind\u0259n azad olunmaq \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259li olan \u0259lav\u0259 m\u0259bl\u0259\u011f iki d\u0259f\u0259 azald\u0131l\u0131r. Eyni zamanda, sahibkarl\u0131q\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"V\u00fcsal Rafiqo\u011flu\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/arantv.az\/?p=857718\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.9\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Sahibkarl\u0131qla ba\u011fl\u0131 m\u00fch\u00fcm d\u0259yi\u015fiklik: Cinay\u0259t m\u0259suliyy\u0259ti v\u0259 g\u00fcz\u0259\u015ftl\u0259r yenil\u0259nir - Aran Tv\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Az\u0259rbaycanda sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 cinay\u0259t qanunvericiliyind\u0259 m\u00fch\u00fcm d\u0259yi\u015fiklikl\u0259r haz\u0131rlan\u0131r. Milli M\u0259clisd\u0259 birinci oxunu\u015fda q\u0259bul edil\u0259n yeni layih\u0259 qanunsuz v\u0259 yalan\u00e7\u0131 sahibkarl\u0131qla ba\u011fl\u0131 m\u0259suliyy\u0259t mexanizmini yenid\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirir. D\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, m\u00fc\u0259yy\u0259n iqtisadi cinay\u0259tl\u0259r \u00fczr\u0259 vurulmu\u015f ziyan tam \u00f6d\u0259nildiyi t\u0259qdird\u0259 cinay\u0259t m\u0259suliyy\u0259tind\u0259n azad olunmaq \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259li olan \u0259lav\u0259 m\u0259bl\u0259\u011f iki d\u0259f\u0259 azald\u0131l\u0131r. 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