TÜRKİYE VE AB-27’DE YENİLENEBİLİR ENERJİYE YÖNELİK VERGİ TEŞVİKLERİ

Öz

Artan enerji kullanımı, çevre ve yaşam üzerinde olumsuz etkiler yaratırken, yenilenebilir enerji (YEN) kaynakları bu etkileri azaltma potansiyeline sahiptir. Bu çalışmada, YEN yatırımları ve tüketiminin artırılmasında vergi teşvikleri, Türkiye ve AB-27 uygulamaları temelinde karşılaştırılmıştır. Literatür ve Türkiye’deki yasal mevzuat incelenerek uygulamalar sayısal verilerle desteklenmiştir. AB-27 ülkelerinde, farklı vergilere ilişkin teşviklerin birlikte kullanıldığı ve küçük ölçekli yatırımlara da avantajlar sağlandığı görülmektedir. Türkiye’de ise mevzuatın sadeleştirilmesi, arz ve talep yanlı teşviklerin dengelenmesi ve küçük ölçekli yatırımları da kapsayan düzenlemelere ihtiyaç vardır. Çalışmanın amacı, AB-27’den örneklerle YEN destek mekanizmalarında vergi teşviklerinin nasıl yapılandırılabileceğini göstermektir. Böylece hem literatüre hem de Türkiye'deki YEN teşviklerinin gelişimine katkıda bulunulması hedeflenmektedir.

Anahtar Kelimeler

• Yenilenebilir Enerji
• Kamu Ekonomisi
• Vergi Politikaları
• Vergi Teşvikleri

TAX INCENTIVES FOR RENEWABLE ENERGY IN TURKEY AND THE EU-27

Öz

While increasing energy use has negative impacts on the environment and life, renewable energy (RES) sources have the potential to reduce these impacts. In this study, tax incentives in increasing renewable energy investments and consumption are compared on the basis of Turkey and EU-27 practices. The literature and the legal legislation in Turkey are analysed and the practices are supported with numerical data. In EU-27 countries, it is observed that incentives related to different taxes are used together and advantages are provided to small-scale investments. In Turkey, there is a need for simplification of the legislation, balancing of supply and demand side incentives and regulations covering small-scale investments. The aim of the study is to show how tax incentives can be structured in YEN support mechanisms with examples from EU-27. Thus, it is aimed to contribute to both the literature and the development of innovation incentives in Turkey.

Anahtar Kelimeler

• Renewable Energy
• Public Economics
• Tax Policies
• Tax Incentives.

Kaynakça

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