Avrupa Birliği Üyesi Ülkelerde Yenilenebilir Enerjiye Sağlanan Teşvikler Üzerine Bir İnceleme

Yıl 2017, Sayı: 104, 1 - 26, 01.03.2017

Ali Çelikkaya

Öz

Avrupa Birliği’nde Yenilenebilir Enerjiye YEN sağlanan temel teşvik tarife garantisidir. AB’de ayrıca az sayıda ülkede YEN’in teşvikinde Yenilenebilir Portföy Standardı kullanılmaktadır. Vergi teşvikleri tüm dünyada olduğu gibi AB’de de tamamlayıcı/yardımcı politika aracı olarak kullanılmaktadır. Bu kapsamda en cazip teşvik gelir vergisi kredisidir. Bunun yanında harcama vergisi indirimleri, emlak vergisi muafiyeti ve ulaştırma yakıtları için indirimli vergi oranları söz konusudur. Avrupa’da bir diğer uygulama da fosil yakıtlardan enerji/karbon vergisi alınmasıdır. YEN kaynaklarından üretilen elektrik, bu vergiden istisna tutulmak suretiyle, YEN’e rekabet avantajı sağlanmaktadır. Türkiye’de YEN’e sağlanan en önemli teşvik tarife garantisidir. Ancak AB ile karşılaştırıldığında garantiden yararlanma süresinin daha kısa olduğu görülmektedir. Türkiye’de YEN yatırımlarına yönelik spesifik vergi düzenlemeleri bulunmaması da YEN yatırımlarının gelişimi açısından büyük eksikliktir. YEN yatırımlarınının teşvik edilmesi, ithalata olan bağımlılığı azaltacak ve ekonomik gelişmeyi hızlandıracaktır

Anahtar Kelimeler

Yenilenebilir enerji, Tarife garantisi, Yenilenebilir Portföy

AN EXAMINATION ON INCENTIVES PROVIDED FOR RENEWABLE ENERGY IN THE EUROPEAN UNION MEMBER COUNTRIES

Öz

Feed-in Tariff is the main incentive provided for renewable energy REN in the European Union. Also, Renewable Portfolio Standard RPS is used in a few EU countries for the promotion of REN. Tax incentives, as the case is all over the world, are used as a complementary policy instrument in the EU. In this context, the most attractive incentive is income tax credits. In addition to these incentives, there are expenditure tax reductions, estate tax exemption, and reduced tax rates for transport fuels. Another practice in Europe is to get energy/carbon tax from fossil fuels. Competitive advantage is provided to REN by maintaining energy tax exemptions for the electricity that is generated from REN sources. Feed-in tariff is the most important incentive provided for REN in Turkey. However, when compared with the EU, it seems that the period of guarantee utilization is shorter in Turkey. The lack of specific tax regulations for REN investments in Turkey is also a major drawback for the development of REN investments. Promoting REN investments will reduce dependence on import and accelerate economic development

Anahtar Kelimeler

Renewable energy, Feed-in tariff, Renewable Portfolio Standards, Tax incentives, European Union

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