Yıl 2018, Cilt 20, Sayı 1, Sayfalar 357 - 384 2018-06-22

Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi

Ali ÇELİKKAYA [1]

113 184

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.   

Yenilenebilir Enerji, Vergi Teşviki, Enerji Vergisi
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Birincil Dil tr
Konular
Dergi Bölümü Makaleler
Yazarlar

Orcid: 0000-0003-4218-404X
Yazar: Ali ÇELİKKAYA
Kurum: ESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ
Ülke: Turkey


Bibtex @araştırma makalesi { akusosbil435570, journal = {Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi}, issn = {1302-1265}, eissn = {2149-4894}, address = {Afyon Kocatepe Üniversitesi}, year = {2018}, volume = {20}, pages = {357 - 384}, doi = {}, title = {Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi}, key = {cite}, author = {ÇELİKKAYA, Ali} }
APA ÇELİKKAYA, A . (2018). Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi. Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi, 20 (1), 357-384. Retrieved from http://dergipark.gov.tr/akusosbil/issue/37951/435570
MLA ÇELİKKAYA, A . "Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi". Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi 20 (2018): 357-384 <http://dergipark.gov.tr/akusosbil/issue/37951/435570>
Chicago ÇELİKKAYA, A . "Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi". Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi 20 (2018): 357-384
RIS TY - JOUR T1 - Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi AU - Ali ÇELİKKAYA Y1 - 2018 PY - 2018 N1 - DO - T2 - Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi JF - Journal JO - JOR SP - 357 EP - 384 VL - 20 IS - 1 SN - 1302-1265-2149-4894 M3 - UR - Y2 - 2018 ER -
EndNote %0 Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi %A Ali ÇELİKKAYA %T Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi %D 2018 %J Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi %P 1302-1265-2149-4894 %V 20 %N 1 %R %U
ISNAD ÇELİKKAYA, Ali . "Dünyada Yenilenebilir Enerji Yatırımlarına Sağlanan Vergi Teşviklerinin Değerlendirilmesi". Afyon Kocatepe Üniversitesi Sosyal Bilimler Dergisi 20 / 1 (Haziran 2018): 357-384.