Comparative analysis of tax incentives for renewable energy policies in the world and in Türkiye

The use of renewable energy sources has become a significant priority both globally and in Türkiye due to reasons such as environmental sustainability and energy security. In this thesis, using tax incentives to promote renewable energy policies is a common approach. Many countries worldwide offer tax deductions, exemptions, and other financial incentives to encourage renewable energy investments. In Türkiye, tax incentives for renewable energy policies are a relatively recent phenomenon. In recent years, Türkiye has implemented measures such as tax reductions, customs exemptions, and supportive legislation to increase investments in the renewable energy sector. However, Türkiye needs to provide more incentives and support in its renewable energy policies. The aim of this thesis is to examine and compare tax incentives worldwide and their applications in Türkiye. The thesis discusses the similarities and differences between tax incentives available in specific countries, along with the tax incentives in Türkiye. The thesis consists of two parts. The first part focuses on the concept and importance of energy, discussing energy sources, types, and the advantages and disadvantages of renewable energy. The purpose, causes and results of renewable energy sources are mentioned. The second part describes the incentive mechanisms in the renewable energy sector implemented worldwide. The distribution of renewable energy sources, installed capacity rates, and incentives in Türkiye are examined, followed by a comparative analysis between Türkiye and other countries. Keywords: Renewable Energy Resources, Tax İncentives, Energy Policies