Research Article
BibTex RIS Cite

Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi

Year 2018, Volume: 20 Issue: 1, 357 - 384, 22.06.2018

Ali Çelikkaya

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

References

  • Aldy, J. E. 2012. A Preliminary Review Of The American Recovery and Reinvestment Act’s Clean Energy Package, Discussion Paper, January.
  • Apergis, N. And James, E. P. 2010. Renewable Energy Consumption and Economic Growth: Evidence From A Panel Of OECD Countries, Energy Policy, 38, 656–660.
  • Artigues, P. and Pablo, D. R. 2014. Combining Tariffs, Investment Subsidies and Soft Loans in Arenewable Electricity Deployment Policy, Energy Policy, 69, 430–442.
  • Bahar, H., Jagoda, E. and Ronald, S. 2013. Domestic Incentıve Measures For Renewable Energy With Possible Trade Implications, OECD Trade and Environment Paper No. 2013/01.
  • Bayraktar, Y., Kaya, H. İ. 2016a, Kamu Teşviklerinin Yenilenebilir Enerji Yatırımları Üzerine Etkisi: Türkiye Örneği, ICPESS 2016 Bildiriler Kitabı, 421-446.
  • Bayraktar, Y., Kaya, H. İ. 2016b, Yenilenebilir Enerji Politikaları ve Rüzgar Enerjisi Açısından Bir Karşılaştırma: Çin, Almanya ve Türkiye Örneği, Uluslararası Ekonomik Araştırmalar Dergisi, Cilt:2, Sayı:4, 1-18.
  • Belhamadia, A. Muhamad, M. Mahmoud, A. Y. 2014. A Study on Wind and Solar Energy Potentials in Malaysia, Internatıonal Journal Of Renewable Energy Research, 4 (4), 1042-1048.
  • Berry, T. and Mark, J. 2001. The Renewable Portfolio Standard: Design Considerations and an Implementation Survey, Energy Policy, 29, 263-277.
  • Black, G. Donald, H. Davidsolan, M. B. 2014. Fiscal and Economic Impacts of State Incentives For Wind Energy Development in The Western United States, Renewable and Sustainable Energy Reviews, 34, 136–144.
  • BNEF.2015. Global Trends in Renewable Energy Investment, 2015.
  • Bolinger, M. 2014. An Analysis of the Costs, Benefits, and Implications of Different Approaches to Capturing The Value of Renewable Tax Incentives, (Editor: Meredith, L. Pace), New York: Nova Publishers.
  • Campbell, R. J. 2010. China and The United States-A Comparison of Green Energy Programs and Policies, Congressional Research Service, June 14.
  • Cansino, J. M. Marı´A, D. P. Pablo, R. Rocı´O, R.N. Rocı´O, Y. 2010. Tax Incentives to Promote Green Electricity: An Overview Of EU-27 Countries, Energy Policy, 38, 6000–8.
  • CMS. 2008. Comparative Study on The Main Renewable Energy Support Mechanisms in European Jurisdictions, 2008.
  • COM. 2005. Commission of The European Communities, The Support of Electricity From Renewable Energy Sources, Brussels, COM(2005) 627 Final.
  • Contreras, J. Rodríguez, Y. E.2016. Incentives For Wind Power Investment in Colombia, Renewable Energy, 87, 279-288.
  • Damuri. Y. Rizal, R. A. 2012. Investment Incentives For Renewable Energy: Case Study Of Indonesia. www.iisd.org/tkn (Erişim Tarihi: 03.12.2014)
  • Dong, C.G. 2012. Feed-in Tariffs, Renewable Portfolio Standard: Anempirical test of their Relative Effectiveness in Promoting wind Capacity Development, Energy Policy, 42, 476–485.
  • Dünya Gazetesi. 2017. Yenilenebilirde AB Lideri İsveç, 16 Mart Perşembe.
  • Ernst and Young. 2015. Global Oil and Gas Tax Guide, June.
  • ETKB. 2016. Dünya ve Ülkemizin Enerji ve Tabi Kaynaklar Görünümü, SGB, Sayı: 11.
  • Farooq, M. Khalidn, S. K., Ram, M. S. 2013. Energy, Environmental and Economic Effects of Renewable Portfolio Standards (RPS) in A Developing Country, Energy Policy, 62, 989–1001.
  • Garciano, J. L. 2014. Energy Effıcıency and Renewable Energy Tax Incentıves, Federal And State Energy Tax Programs, January.
  • Ghiollarnath, C. N. 2011. Renewable Energy Tax Incentives and WTO Law: Irreconcilably Incompatible?, Wolf Legal Publishers.
  • He, Y. Yang, X. Yuexia, P. Huiying, T. Rui, W. 2016. A Regulatory Policy to Promote Renewable Energy Consumption in China: Review and Future Evolutionary Path, Renewable Energy, 89: 695-705.
  • Hogg, K. Ronan, O. 2009. Renewable Energy Support Mechanisms: an Overview http://ww.globelawandbusiness.com/RN/Sample.pdf, (Erişim tarihi: 18.06.2013).
  • Hohler, A. Chris, G. George, H. 2005. UNFCCC Report on Investment in Renewable Energy and Energy Efficiency.
  • Holburn, G.L.F. 2012. Assessing and Managing Regulatory Risk in Renewable Energy: Contrasts Between Canada and the United States, Energy Policy, 45, 654–665. IEA. 2017. Key World Energy Statistics, https://www.iea.org/publications/freepublications/publication/KeyWorld2017.pdf (Erişim Tarihi: 02.05.2018).
  • IEA. 2016a. Energy Policies of IEA Countries, Portugal, 2016 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.05.2016).
  • IEA. 2016b. Energy Policies of IEA Countries, Canda, 2015 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2015. Eastern Europe, Caucasus and Central Asia, Energy Policies Beyond IEA Countries, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2014b. Energy Policies of IEA Countries, Russia, 2014 Review, http://www.iea.org/t&c, (Erişim Tarihi: 25.04.2016). IEA. 2014a. Energy Policies of IEA Countries, Lüxembourg, 2014 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2014c. Energy Policies of IEA Countries, Morocco, 2014 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2009. Energy Policies of IEA Countries, Chile, 2009 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2008. Energy Policies of IEA Countries, Japan, 2008 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • Jung, J. and Wallace, E. T. 2014. Economic and Policy Analysis for Solar PV Systems, in Indiana, Energy Policy, 74, 123–133. Karagöl, E. T., Kavaz, İ. 2017. Dünyada ve Türkiye’de Yenilenebilir Enerji, SETA Analiz, Sayı: 197, 1-32.
  • Khan, M.F. and M.R. Khan. 2013. Wind Power Generation in India: Evolution, Trends and Prospects, Int. Journal of Renewable Energy Development, 2 (3), 175-186.
  • Klessmann, C. Anne, H. Max, R. Mario, R. 2011. Status and Perspectives of Renewable Energy Policy and Deployment in The European Union-What is Needed to Reach The 2020 Targets?, Energy Policy, 39, 7637–7657.
  • Knopf Brigitte, Paul Nahmmacher, Eva Schmid (2015). The European Renewable Energy Target For 2030-An İmpactassess- Ment Of The Electricity Sector, Energy Policy, 85, 50–60
  • Koutroumanidis, T. Konstantinos, I. Garyfallos, A. 2009. Predicting Fuel Wood Prices in Greece With the Use Of ARIMA Models, Artificial Neural Net Works And A Hybrid ARIMA-ANN Model, Energy Policy, 37, 3627–3634.
  • KPMG. 2015. Taxes And Incentives For Renewable Energy, September.
  • KPMG. 2013. Taxes And Incentives For Renewable Energy, September, 2014.
  • KPMG. 2012. Taxes And Incentives For Renewable Energy, June.
  • Linscott, B. 2011. Renewable Energy, A Common Sense Energy Plan, USA: Tate Publishing.
  • MARS. 2010. Financing Renewable Energy, January.
  • Meeus, L. 2012. Renewable Energy:Support Mechanisms Analysis, http://fsr.eui.eu/documents/presentations/energy/2012/120625-29summerschoolenergy/120628meeusleonardo1.pdf (Erişim Tarihi: 18.06.2013).
  • Menz, F.C. 2005. Green Electricity Policies in The United States:Case Study, Energy Policy, 33, 2398–2410.
  • Mingyuan, W. 2005. Government Incentives to Promote Renewable Energy in The United States, Temple Journal Of SCI. Tech. & Envtl. Law , XXIV, 355-366.
  • NC. 2015. Commercıal Guide to The Federal Investment Tax Creditfor Solar PV, March.
  • Nielsen, L. and Tim, J. 2003. Tradable Green Certificates in Selected European Countries-Overview and Assessment, Energy Policy, 31, 3–14.
  • Nixon, P. 2007. Renewable Energy Tax Credits, www.nixonpeabody.com (Erişim Tarihi: 10.09.2013).
  • NORDEN. 2013. Efficient Strategy to Support Renewable Energy, Nordic Council of Ministers 2013, http://dx.doi.org/10.6027/tn2013-545. (Erişim Tarihi: 10.09.2013).
  • OECD. 2012a. Environmental Performance Review Of Germany www.oecd.org/env/countryreviews/germany (Erişim Tarihi: 10.06.2013).
  • OECD. 2012b. Linking Renewable Energy To Rural Development, Executive Summary Brief For Policy Makers (Erişim Tarihi: 17.06.2013).
  • OECD. 2011. Optimising Incentives to Spur Investment in Renewable Energy in The MENA Region Key Findings From The 7th Meeting of The MENA-OECD Energy Taskforce Presentation to The Euro-Mediterranean Energy Forum Barcelona, 24th And 25th October.
  • Panse, R. and Vinish, K. 2016. Role of Policy in Deployment of Wind Energy: Evidence Across States of Indi, Renewable And Sustainable Energy Reviews, 53, 422–432.
  • Qi, T. Xiliang, Z. Valerie, J. K. 2014. The Energy and CO2 Emissions Impact of Renewable Energy Development in China, Energy Policy, 68, 60–69.
  • Reiche, D. 2010. Renewable Energy Policies in The Gulf Countries: A Case Study Of The Carbon-Neutral ‘‘Masdar City’’ in Abu Dhabi, Energy Policy, 38, 378–382.
  • REN. 2015. Renewables 2015 Global Status Report. http://www.ren21.net/wp-content/uploads/2015/07/ren12-gsr2015_onlinebook_low1.pdf (Erişim Tarihi: 10.06.2016).
  • REN (2012). Renewable Energy, Medium-Term Market Report, http://www.iea.org/textbase/npsum/mtrenew2012sum.pdf (Erişim Tarihi: 14.10.2014).
  • Rowlands, I.H. 2005. The European Directive On Renewable Electricity: Conflicts and Compromises, Energy Policy 33, 965–974.
  • Ruijs, A. and H. R. V. 2013. Lessons From 15 Years Of Experience With The Dutch Tax Allowance For Energy Investments For Firms, OECD Environment Working Papers, http://dx.doi.org/10.1787/5k47zw350q8v-en (Erişim Tarihi: 14.10.2015).
  • Sangroya, D. and Jogendra, K.N. 2015. Development Of Wind Energy in India, Internatıonal Journal of Renewable Energy Research, 5 (1), 1-13.
  • Schaffer, L.M. and Thomas, B. 2014, Explaining Government Choices For Promoting Renewable Energy, Energy Policy, 68, 15–27
  • Schaefer, M.S., Bob, L. Janet, R. S. 2012. The Suitability of A Feed-İntariff For Wind Energy İn Newzealand-A Study Based On Stakeholders’perspectives, Energy Policy, 43, 80–91.
  • Schleicher, T.R. 2012. How Renewables will Change Electricity Markets in Th Enext Five Years, Energy Policy, 48, 64–75.
  • Sherlock, M.F. 2015. The Renewable Electricity Production Tax Credit: In Brief, Congressional Research Service, www.crs.gov (Erişim Tarihi: 25.12.2015).
  • Sherlock, M.F. 2014. The Renewable Electricity Production Tax Credit: In Brief: Renewable Energy Tax Incentives, Selected Issues And Analyses (Editor: Meredith L. Pace), New York: Nova Publishers.
  • Siddique, S. and Rashid, W. 2016. A Review of The Wind Power Developments in Pakistan, Renewable and Sustainable Energy Reviews, 57, 351–361.
  • Steenblik, R, 2005. Liberalisation Of Trade in Renewable-Energy Products and Associated Goods: Charcoal, Solar Photovoltaic Systems, and Wind Pumps And Turbines, OECD Trade And Environment Working Paper No. 2005-07.
  • Tang, A. Nicolachiara, J.T. 2012. Financing Renewable Energy Infrastructure: Formulation, Pricing and İmpact of A Carbon Revenue Bond, Energy Policy, 45, 691–703.
  • Thorning, M. 2012. Impact of Tax Policies on the Commercial Application of Renewable Energy Technology and on U.S., Economic Recovery, April 19.
  • TP. 2016. Türkiye Petrolleri, Ham Petrol ve Doğalgaz Sektörü Raporu, http://www.enerji.gov.tr/File/?path=ROOT%2F1%2FDocuments%2FSekt%C3%B6r%20Raporu%2FTP_HAM_PETROL-DOGAL_GAZ_SEKTOR_RAPORU__2015.pdf (Erişim Tarihi: 02.05.2018).
  • Trypolska, G. 2012. Feed-in Tariffin Ukraine: The Only Driver Of Renewables’Industry Growth?, Energy Policy, 45, 645–653.
  • TR 83 Bölgesi Yenilenebilir Enerji Raporu. 2011. http://www.ctso.org.tr/depo-dosya/b91e6d2481b7f475c6e80c3016e38ca5--bd-.pdf (Erişim Tarihi: 14.11.2015).
  • Uluatam, E. 2010. Yenilenebilir Enerji Teşvikleri, Ekonomik Forum Dergisi, TOBB, 34-41.
  • UNEP. 2015. Global Trends İn Renewable Energy Investment 2015, http://www.fs-unep-centre.org (Erişim Tarihi: 10.02.2016)
  • UNEP. 2013. Frankfurt School-UNEP Centre/BNEF. Global Trends in Renewable Energy Investment 2013, http://www.fs-unep-centre.org (Erişim Tarihi: 10.09.2013).
  • Ünlü, D.E. 2016. Türkiye’nin İklim Karnesi Çok Zayıf, Dünya Gazetesi, 18 Kasım Cuma.
  • Walsh, K.M. 2013. Renewable Energy Financial Incentives: Focusing On Federal Tax Credits and The Section 1603 Cash Grant: Barriers To Development, http://environs.law.ucdavis.edu/issues/36/2/walsh.pdf (Erişim Tarihi: 07.03.2014)
  • WEC. 2016. World Energy Council, World Energy Resources, Hydoropower 2016, https://www.worldenergy.org/wp-content/uploads/2017/03/WEResources_Hydropower_2016.pdf (Erişim Tarihi: 02.05.2018).
  • Winkler, H. 2005. Renewable Energy Policy in South Africa: Policy Options For Renewable Electricity, Energy Policy, 33, 27–38.
  • WRI. 2008. The Bott Om Line on, Issue 4, April.
  • Yılmaz, O., Hotunluoğlu, H. 2015. Yenilenebilir Enerjiye Yönelik Teşvikler ve Türkiye, ADÜ Sosyal Bilimler Enstitüsü Dergisi, 2 (2), 74-97.

Year 2018, Volume: 20 Issue: 1, 357 - 384, 22.06.2018

Ali Çelikkaya

Abstract

References

  • Aldy, J. E. 2012. A Preliminary Review Of The American Recovery and Reinvestment Act’s Clean Energy Package, Discussion Paper, January.
  • Apergis, N. And James, E. P. 2010. Renewable Energy Consumption and Economic Growth: Evidence From A Panel Of OECD Countries, Energy Policy, 38, 656–660.
  • Artigues, P. and Pablo, D. R. 2014. Combining Tariffs, Investment Subsidies and Soft Loans in Arenewable Electricity Deployment Policy, Energy Policy, 69, 430–442.
  • Bahar, H., Jagoda, E. and Ronald, S. 2013. Domestic Incentıve Measures For Renewable Energy With Possible Trade Implications, OECD Trade and Environment Paper No. 2013/01.
  • Bayraktar, Y., Kaya, H. İ. 2016a, Kamu Teşviklerinin Yenilenebilir Enerji Yatırımları Üzerine Etkisi: Türkiye Örneği, ICPESS 2016 Bildiriler Kitabı, 421-446.
  • Bayraktar, Y., Kaya, H. İ. 2016b, Yenilenebilir Enerji Politikaları ve Rüzgar Enerjisi Açısından Bir Karşılaştırma: Çin, Almanya ve Türkiye Örneği, Uluslararası Ekonomik Araştırmalar Dergisi, Cilt:2, Sayı:4, 1-18.
  • Belhamadia, A. Muhamad, M. Mahmoud, A. Y. 2014. A Study on Wind and Solar Energy Potentials in Malaysia, Internatıonal Journal Of Renewable Energy Research, 4 (4), 1042-1048.
  • Berry, T. and Mark, J. 2001. The Renewable Portfolio Standard: Design Considerations and an Implementation Survey, Energy Policy, 29, 263-277.
  • Black, G. Donald, H. Davidsolan, M. B. 2014. Fiscal and Economic Impacts of State Incentives For Wind Energy Development in The Western United States, Renewable and Sustainable Energy Reviews, 34, 136–144.
  • BNEF.2015. Global Trends in Renewable Energy Investment, 2015.
  • Bolinger, M. 2014. An Analysis of the Costs, Benefits, and Implications of Different Approaches to Capturing The Value of Renewable Tax Incentives, (Editor: Meredith, L. Pace), New York: Nova Publishers.
  • Campbell, R. J. 2010. China and The United States-A Comparison of Green Energy Programs and Policies, Congressional Research Service, June 14.
  • Cansino, J. M. Marı´A, D. P. Pablo, R. Rocı´O, R.N. Rocı´O, Y. 2010. Tax Incentives to Promote Green Electricity: An Overview Of EU-27 Countries, Energy Policy, 38, 6000–8.
  • CMS. 2008. Comparative Study on The Main Renewable Energy Support Mechanisms in European Jurisdictions, 2008.
  • COM. 2005. Commission of The European Communities, The Support of Electricity From Renewable Energy Sources, Brussels, COM(2005) 627 Final.
  • Contreras, J. Rodríguez, Y. E.2016. Incentives For Wind Power Investment in Colombia, Renewable Energy, 87, 279-288.
  • Damuri. Y. Rizal, R. A. 2012. Investment Incentives For Renewable Energy: Case Study Of Indonesia. www.iisd.org/tkn (Erişim Tarihi: 03.12.2014)
  • Dong, C.G. 2012. Feed-in Tariffs, Renewable Portfolio Standard: Anempirical test of their Relative Effectiveness in Promoting wind Capacity Development, Energy Policy, 42, 476–485.
  • Dünya Gazetesi. 2017. Yenilenebilirde AB Lideri İsveç, 16 Mart Perşembe.
  • Ernst and Young. 2015. Global Oil and Gas Tax Guide, June.
  • ETKB. 2016. Dünya ve Ülkemizin Enerji ve Tabi Kaynaklar Görünümü, SGB, Sayı: 11.
  • Farooq, M. Khalidn, S. K., Ram, M. S. 2013. Energy, Environmental and Economic Effects of Renewable Portfolio Standards (RPS) in A Developing Country, Energy Policy, 62, 989–1001.
  • Garciano, J. L. 2014. Energy Effıcıency and Renewable Energy Tax Incentıves, Federal And State Energy Tax Programs, January.
  • Ghiollarnath, C. N. 2011. Renewable Energy Tax Incentives and WTO Law: Irreconcilably Incompatible?, Wolf Legal Publishers.
  • He, Y. Yang, X. Yuexia, P. Huiying, T. Rui, W. 2016. A Regulatory Policy to Promote Renewable Energy Consumption in China: Review and Future Evolutionary Path, Renewable Energy, 89: 695-705.
  • Hogg, K. Ronan, O. 2009. Renewable Energy Support Mechanisms: an Overview http://ww.globelawandbusiness.com/RN/Sample.pdf, (Erişim tarihi: 18.06.2013).
  • Hohler, A. Chris, G. George, H. 2005. UNFCCC Report on Investment in Renewable Energy and Energy Efficiency.
  • Holburn, G.L.F. 2012. Assessing and Managing Regulatory Risk in Renewable Energy: Contrasts Between Canada and the United States, Energy Policy, 45, 654–665. IEA. 2017. Key World Energy Statistics, https://www.iea.org/publications/freepublications/publication/KeyWorld2017.pdf (Erişim Tarihi: 02.05.2018).
  • IEA. 2016a. Energy Policies of IEA Countries, Portugal, 2016 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.05.2016).
  • IEA. 2016b. Energy Policies of IEA Countries, Canda, 2015 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2015. Eastern Europe, Caucasus and Central Asia, Energy Policies Beyond IEA Countries, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2014b. Energy Policies of IEA Countries, Russia, 2014 Review, http://www.iea.org/t&c, (Erişim Tarihi: 25.04.2016). IEA. 2014a. Energy Policies of IEA Countries, Lüxembourg, 2014 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2014c. Energy Policies of IEA Countries, Morocco, 2014 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2009. Energy Policies of IEA Countries, Chile, 2009 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • IEA. 2008. Energy Policies of IEA Countries, Japan, 2008 Review, http://www.iea.org/t&c (Erişim Tarihi: 25.04.2016).
  • Jung, J. and Wallace, E. T. 2014. Economic and Policy Analysis for Solar PV Systems, in Indiana, Energy Policy, 74, 123–133. Karagöl, E. T., Kavaz, İ. 2017. Dünyada ve Türkiye’de Yenilenebilir Enerji, SETA Analiz, Sayı: 197, 1-32.
  • Khan, M.F. and M.R. Khan. 2013. Wind Power Generation in India: Evolution, Trends and Prospects, Int. Journal of Renewable Energy Development, 2 (3), 175-186.
  • Klessmann, C. Anne, H. Max, R. Mario, R. 2011. Status and Perspectives of Renewable Energy Policy and Deployment in The European Union-What is Needed to Reach The 2020 Targets?, Energy Policy, 39, 7637–7657.
  • Knopf Brigitte, Paul Nahmmacher, Eva Schmid (2015). The European Renewable Energy Target For 2030-An İmpactassess- Ment Of The Electricity Sector, Energy Policy, 85, 50–60
  • Koutroumanidis, T. Konstantinos, I. Garyfallos, A. 2009. Predicting Fuel Wood Prices in Greece With the Use Of ARIMA Models, Artificial Neural Net Works And A Hybrid ARIMA-ANN Model, Energy Policy, 37, 3627–3634.
  • KPMG. 2015. Taxes And Incentives For Renewable Energy, September.
  • KPMG. 2013. Taxes And Incentives For Renewable Energy, September, 2014.
  • KPMG. 2012. Taxes And Incentives For Renewable Energy, June.
  • Linscott, B. 2011. Renewable Energy, A Common Sense Energy Plan, USA: Tate Publishing.
  • MARS. 2010. Financing Renewable Energy, January.
  • Meeus, L. 2012. Renewable Energy:Support Mechanisms Analysis, http://fsr.eui.eu/documents/presentations/energy/2012/120625-29summerschoolenergy/120628meeusleonardo1.pdf (Erişim Tarihi: 18.06.2013).
  • Menz, F.C. 2005. Green Electricity Policies in The United States:Case Study, Energy Policy, 33, 2398–2410.
  • Mingyuan, W. 2005. Government Incentives to Promote Renewable Energy in The United States, Temple Journal Of SCI. Tech. & Envtl. Law , XXIV, 355-366.
  • NC. 2015. Commercıal Guide to The Federal Investment Tax Creditfor Solar PV, March.
  • Nielsen, L. and Tim, J. 2003. Tradable Green Certificates in Selected European Countries-Overview and Assessment, Energy Policy, 31, 3–14.
  • Nixon, P. 2007. Renewable Energy Tax Credits, www.nixonpeabody.com (Erişim Tarihi: 10.09.2013).
  • NORDEN. 2013. Efficient Strategy to Support Renewable Energy, Nordic Council of Ministers 2013, http://dx.doi.org/10.6027/tn2013-545. (Erişim Tarihi: 10.09.2013).
  • OECD. 2012a. Environmental Performance Review Of Germany www.oecd.org/env/countryreviews/germany (Erişim Tarihi: 10.06.2013).
  • OECD. 2012b. Linking Renewable Energy To Rural Development, Executive Summary Brief For Policy Makers (Erişim Tarihi: 17.06.2013).
  • OECD. 2011. Optimising Incentives to Spur Investment in Renewable Energy in The MENA Region Key Findings From The 7th Meeting of The MENA-OECD Energy Taskforce Presentation to The Euro-Mediterranean Energy Forum Barcelona, 24th And 25th October.
  • Panse, R. and Vinish, K. 2016. Role of Policy in Deployment of Wind Energy: Evidence Across States of Indi, Renewable And Sustainable Energy Reviews, 53, 422–432.
  • Qi, T. Xiliang, Z. Valerie, J. K. 2014. The Energy and CO2 Emissions Impact of Renewable Energy Development in China, Energy Policy, 68, 60–69.
  • Reiche, D. 2010. Renewable Energy Policies in The Gulf Countries: A Case Study Of The Carbon-Neutral ‘‘Masdar City’’ in Abu Dhabi, Energy Policy, 38, 378–382.
  • REN. 2015. Renewables 2015 Global Status Report. http://www.ren21.net/wp-content/uploads/2015/07/ren12-gsr2015_onlinebook_low1.pdf (Erişim Tarihi: 10.06.2016).
  • REN (2012). Renewable Energy, Medium-Term Market Report, http://www.iea.org/textbase/npsum/mtrenew2012sum.pdf (Erişim Tarihi: 14.10.2014).
  • Rowlands, I.H. 2005. The European Directive On Renewable Electricity: Conflicts and Compromises, Energy Policy 33, 965–974.
  • Ruijs, A. and H. R. V. 2013. Lessons From 15 Years Of Experience With The Dutch Tax Allowance For Energy Investments For Firms, OECD Environment Working Papers, http://dx.doi.org/10.1787/5k47zw350q8v-en (Erişim Tarihi: 14.10.2015).
  • Sangroya, D. and Jogendra, K.N. 2015. Development Of Wind Energy in India, Internatıonal Journal of Renewable Energy Research, 5 (1), 1-13.
  • Schaffer, L.M. and Thomas, B. 2014, Explaining Government Choices For Promoting Renewable Energy, Energy Policy, 68, 15–27
  • Schaefer, M.S., Bob, L. Janet, R. S. 2012. The Suitability of A Feed-İntariff For Wind Energy İn Newzealand-A Study Based On Stakeholders’perspectives, Energy Policy, 43, 80–91.
  • Schleicher, T.R. 2012. How Renewables will Change Electricity Markets in Th Enext Five Years, Energy Policy, 48, 64–75.
  • Sherlock, M.F. 2015. The Renewable Electricity Production Tax Credit: In Brief, Congressional Research Service, www.crs.gov (Erişim Tarihi: 25.12.2015).
  • Sherlock, M.F. 2014. The Renewable Electricity Production Tax Credit: In Brief: Renewable Energy Tax Incentives, Selected Issues And Analyses (Editor: Meredith L. Pace), New York: Nova Publishers.
  • Siddique, S. and Rashid, W. 2016. A Review of The Wind Power Developments in Pakistan, Renewable and Sustainable Energy Reviews, 57, 351–361.
  • Steenblik, R, 2005. Liberalisation Of Trade in Renewable-Energy Products and Associated Goods: Charcoal, Solar Photovoltaic Systems, and Wind Pumps And Turbines, OECD Trade And Environment Working Paper No. 2005-07.
  • Tang, A. Nicolachiara, J.T. 2012. Financing Renewable Energy Infrastructure: Formulation, Pricing and İmpact of A Carbon Revenue Bond, Energy Policy, 45, 691–703.
  • Thorning, M. 2012. Impact of Tax Policies on the Commercial Application of Renewable Energy Technology and on U.S., Economic Recovery, April 19.
  • TP. 2016. Türkiye Petrolleri, Ham Petrol ve Doğalgaz Sektörü Raporu, http://www.enerji.gov.tr/File/?path=ROOT%2F1%2FDocuments%2FSekt%C3%B6r%20Raporu%2FTP_HAM_PETROL-DOGAL_GAZ_SEKTOR_RAPORU__2015.pdf (Erişim Tarihi: 02.05.2018).
  • Trypolska, G. 2012. Feed-in Tariffin Ukraine: The Only Driver Of Renewables’Industry Growth?, Energy Policy, 45, 645–653.
  • TR 83 Bölgesi Yenilenebilir Enerji Raporu. 2011. http://www.ctso.org.tr/depo-dosya/b91e6d2481b7f475c6e80c3016e38ca5--bd-.pdf (Erişim Tarihi: 14.11.2015).
  • Uluatam, E. 2010. Yenilenebilir Enerji Teşvikleri, Ekonomik Forum Dergisi, TOBB, 34-41.
  • UNEP. 2015. Global Trends İn Renewable Energy Investment 2015, http://www.fs-unep-centre.org (Erişim Tarihi: 10.02.2016)
  • UNEP. 2013. Frankfurt School-UNEP Centre/BNEF. Global Trends in Renewable Energy Investment 2013, http://www.fs-unep-centre.org (Erişim Tarihi: 10.09.2013).
  • Ünlü, D.E. 2016. Türkiye’nin İklim Karnesi Çok Zayıf, Dünya Gazetesi, 18 Kasım Cuma.
  • Walsh, K.M. 2013. Renewable Energy Financial Incentives: Focusing On Federal Tax Credits and The Section 1603 Cash Grant: Barriers To Development, http://environs.law.ucdavis.edu/issues/36/2/walsh.pdf (Erişim Tarihi: 07.03.2014)
  • WEC. 2016. World Energy Council, World Energy Resources, Hydoropower 2016, https://www.worldenergy.org/wp-content/uploads/2017/03/WEResources_Hydropower_2016.pdf (Erişim Tarihi: 02.05.2018).
  • Winkler, H. 2005. Renewable Energy Policy in South Africa: Policy Options For Renewable Electricity, Energy Policy, 33, 27–38.
  • WRI. 2008. The Bott Om Line on, Issue 4, April.
  • Yılmaz, O., Hotunluoğlu, H. 2015. Yenilenebilir Enerjiye Yönelik Teşvikler ve Türkiye, ADÜ Sosyal Bilimler Enstitüsü Dergisi, 2 (2), 74-97.
There are 84 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Ali Çelikkaya 0000-0003-4218-404X

Publication Date June 22, 2018
Submission Date April 26, 2017
Published in Issue Year 2018 Volume: 20 Issue: 1

Cite

APA Çelikkaya, A. (2018). Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 20(1), 357-384.
 Download Cover Image

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.


Please Click for all Issues of the Journal.