Akademik Veri Yönetim Sistemi
MALIYE DERGISI, sa.172, ss.52-84, 2017 (ESCI)
As energy production from renewable sources becomes widespread, necessity of fossil fuel import decreases. This is primarily important with regard to security of energy supply. The ensurement of energy needs from domestic sources will also contribute to current account balance in energy-dependent countries. Moreover, renewable energy resources are also beneficial to the environment. As the use of renewable resources becomes more widespread, the harmful effects of fossil fuels on the climate will be reduced. Due to these benefits, various public policies (such as feed-in tariff, renewable portfolio standard, tax incentive) are applied to promote renewable energy investments all over the world. The study examines these policies under two separate headings as basic incentives and tax incentives and makes a number of proposals for Turkey (such as; income, expenditure, property and motor vehicle tax incentives).