THE EVALUATION OF TAX INCENTIVES FOR RENEWABLE ENERGY RESOURCES

The aim of this study is to evaluate the tax incentives for renewable energy in the light of selected country applications. Based on the literature, incentives for renewable energy were handled firstly and then in terms of renewable energy incentives the applications of selected countries (Germany, USA, China, Japan, UK, India, Norway and EU general) were studied with comparison to Turkey's application. Due to potential differences, as well as the technological opportunities and capabilities and cost structure, a single type of incentive for renewable energy sources is not achieving the desired development. For this, countries can use more than one type of incentive and support instead of a single type of incentive. It can be stated that Turkey is in a similar position to other countries as a country that targets and renews the national level of renewable energy and that it implements policy at the national level in parallel with other countries except USA and Norway in the implementation of fixed price guarantee with tariff difference. However, it may be beneficial for Turkey to include applications fiscal incentives such as investment and production tax credits applied the other countries