THE IMPACT OF TAX INCENTIVES ON THE DEVELOPMENT OF ENVIRONMENTALLY SUSTAINABLE SERVICES IN THE CONTEXT OF THE GREEN ECONOMY: AN ANALYSIS OF UZBEKISTAN’S REVISED TAX CODE
DOI:
https://doi.org/10.55640/Keywords:
green economy, services sector, tax incentives, Tax Code, sustainable development, environmental investments, tax policy.Abstract
This article examines the impact of tax incentives introduced by the revised Tax Code of the Republic of Uzbekistan on the development of environmentally sustainable services. It explores mechanisms for stimulating “green” investments in the services sector through reduced tax burdens, simplified administration, and targeted preferences. The study aims to demonstrate how fiscal instruments contribute to building a competitive and environmentally responsible services sector during the transition to a green economy. The methodology includes normative legal analysis, a comparative review of international practices, and an assessment of the practical effectiveness of tax incentives.
References
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