Green Tax Incentives Boost Industrial Sector Participation in SDGs 7 (Access to Affordable and Clean Energy) by 2030
グリーン税制優遇措置が産業部門のSDGs 7（手頃でクリーンなエネルギーへのアクセス）への参加を促進する：2030年に向けて (AI 翻訳)
Miqdamuntaqo Ferdiansa, I. Bayangkara
🤖 gxceed AI 要約
日本語
本論文は、再生可能エネルギー開発への産業参加を促進するためのグリーン税制優遇措置の効果を体系的文献レビューと政策分析により検討した。税制優遇措置は投資障壁を低減するが、化石燃料依存や規制の不整合などの構造的課題がその効果を制限している。政策統合と技術革新が重要であると結論付けている。
English
This paper examines the effectiveness of green tax incentives in promoting industrial participation in renewable energy for SDG 7. Through a systematic literature review and policy analysis, it finds that while tax holidays and credits reduce investment barriers, structural challenges like fossil fuel dependence and regulatory inconsistencies limit effectiveness. Policy integration and technological innovation are critical to optimize these fiscal instruments.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではカーボンニュートラル投資促進税制などが導入されているが、本論文は制度設計の課題を示唆する。ただし日本事例の分析はなく、一般論としての示唆に留まる。
In the global GX context
This paper offers a broad policy framework for green tax incentives relevant to global energy transition discussions, such as those under the Paris Agreement and national net-zero strategies. However, it lacks empirical evidence and country-specific insights.
👥 読者別の含意
🔬研究者:Provides a synthesized framework for understanding the role of fiscal policy in energy transition, useful for literature review.
🏢実務担当者:Can inform corporate tax planning for renewable energy investments, but lacks specific implementation guidance.
🏛政策担当者:Offers insights on optimizing tax incentives to accelerate renewable energy deployment, highlighting structural barriers.
📄 Abstract（原文）
This study examines the effectiveness of environmentally friendly tax incentives in enhancing industrial participation toward achieving Sustainable Development Goal 7, which emphasizes access to affordable and clean energy by 2030. Using a non-empirical qualitative approach based on systematic literature review and policy analysis, the study synthesizes findings from academic publications, institutional reports, and regulatory documents published between 2022 and 2026. The analysis reveals that green tax incentives, including tax holidays, tax credits, and super deductions, play a significant role in reducing investment barriers and encouraging industrial engagement in renewable energy development. However, structural challenges such as fossil fuel dependency, regulatory inconsistencies, limited institutional capacity, and uneven industrial readiness constrain their effectiveness. The study further identifies that policy integration, technological innovation, and sustainable financing mechanisms are critical in strengthening the impact of fiscal instruments. By developing a comprehensive analytical framework, this research contributes to the literature on sustainability accounting and fiscal policy, offering strategic insights for optimizing green tax incentives in supporting energy transition pathways.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.65310/zxq7y094first seen 2026-05-15 19:48:16
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