دانلود مقاله ISI انگلیسی شماره 49886
عنوان فارسی مقاله

مشوق های مالیاتی برای ترویج برق سبز: مروری بر اتحادیه اروپا 27 کشور

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49886 2010 9 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Tax incentives to promote green electricity: An overview of EU-27 countries
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Energy Policy, Volume 38, Issue 10, October 2010, Pages 6000–6008

کلمات کلیدی
مشوق های مالیاتی - برق سبز - سیاست انرژی تجدید پذیر
پیش نمایش مقاله
پیش نمایش مقاله مشوق های مالیاتی برای ترویج برق سبز: مروری بر اتحادیه اروپا 27 کشور

چکیده انگلیسی

This paper provides a comprehensive overview of the main tax incentives used in the EU-27 member states (MSs) to promote green electricity. Sixteen MSs use tax incentives to promote green electricity simultaneously with other promotion measures, especially quota obligations and price regulation. However, not all available technologies are promoted. For example, six MSs (Germany, Romania, Slovak Republic, Denmark, Sweden and Poland) have included an exemption on the payments of excise duties for electricity when the electricity is generated from renewable energy sources (RES). This tax incentive is the most widely used. Limited tax incentives in personal income tax are available in Belgium, France, Czech Republic and Luxembourg. In corporate tax, tax incentives consist mainly of a deduction in the taxable profit (Belgium, Greece, Czech Republic and Spain). Lower tax rates in VAT are applied in three MSs, France, Italy and Portugal. Only Spain and Italy use effective tax incentives in property tax. As a great diversity of tax incentives has been used to promote green electricity, this adds another difficulty to the EU objective of providing a renewable energy policy framework, but also it offers a useful set of case studies which can be used to inform EU policy development.

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