Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi

Yıl 2018, Cilt: 20 Sayı: 1, 357 - 384, 22.06.2018

Ali Çelikkaya

Öz

Yenilenebilir Enerji (YEN) son yirmi yılın en önemli politika konularından biri haline gelmiştir. Dünya genelinde halen 126 ülkede YEN’nin teşviki için çeşitli vergi teşvik politikaları uygulanmaktadır. Bunlar; gelir vergisi istisnası, emlak vergisi muafiyeti, satışlarda; katma değer vergisi, özel tüketim vergisi, gümrük vergisi ve ithalat vergisi istisnası, hızlandırılmış amortisman uygulaması ve Araştırma Geliştirme (Ar-Ge) harcamaları indirimi şeklindedir. Ayrıca bazı ülkelerde, fosil yakıtlardan enerji/karbon vergisi alınmaktadır. YEN kaynakları ise bu vergiden muaf tutulmak suretiyle teşvik edilmektedir. Bu çalışmanın yöntemi söz konusu ülkelerde YEN yatırımlarına sağlanan vergi teşviklerini ayrıntılı olarak incelemek ve bu kapsamda bir takım tespit ve değerlendirmelerde bulunmaktır.   

Anahtar Kelimeler

Yenilenebilir Enerji, Vergi Teşviki, Enerji Vergisi

Kaynakça

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