Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi

Ali Çelikkaya

Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi

Abstract

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.

Keywords

Yenilenebilir Enerji,Vergi Teşviki,Enerji Vergisi

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Details

Primary Language

Turkish

Subjects

-

Journal Section

Research Article

Authors

Ali Çelikkaya
0000-0003-4218-404X
Türkiye

Publication Date

June 22, 2018

Submission Date

April 26, 2017

Acceptance Date

June 5, 2018

Published in Issue

Year 2018 Volume: 20 Number: 1

IZ

https://izlik.org/JA25MX63AW

APA

Çelikkaya, A. (2018). Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 20(1), 357-384. https://izlik.org/JA25MX63AW

AMA

1.Çelikkaya A. Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi. AKUSBD. 2018;20(1):357-384. https://izlik.org/JA25MX63AW

Chicago

Çelikkaya, Ali. 2018. “Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi”. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi 20 (1): 357-84. https://izlik.org/JA25MX63AW.

EndNote

Çelikkaya A (June 1, 2018) Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi 20 1 357–384.

IEEE

[1]A. Çelikkaya, “Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi”, AKUSBD, vol. 20, no. 1, pp. 357–384, June 2018, [Online]. Available: https://izlik.org/JA25MX63AW

ISNAD

Çelikkaya, Ali. “Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi”. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi 20/1 (June 1, 2018): 357-384. https://izlik.org/JA25MX63AW.

JAMA

1.Çelikkaya A. Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi. AKUSBD. 2018;20:357–384.

MLA

Çelikkaya, Ali. “Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi”. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, vol. 20, no. 1, June 2018, pp. 357-84, https://izlik.org/JA25MX63AW.

Vancouver

1.Ali Çelikkaya. Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi. AKUSBD [Internet]. 2018 Jun. 1;20(1):357-84. Available from: https://izlik.org/JA25MX63AW

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