THE ROLE OF ENVIRONMENTAL TAXES IN THE GREEN ECONOMY
DOI:
https://doi.org/10.55640/Keywords:
green economy, environmental taxes, sustainable development, environmental policy, tax regulation, ecological sustainability.Abstract
This study analyzes the role of environmental taxation in supporting the development of a green economy and evaluates its potential impact on environmental protection and sustainable economic growth. The research is based on an analysis of the current Tax Code of the Republic of Uzbekistan, national environmental legislation, international scientific literature, and statistical data on environmental indicators. The findings indicate that environmental taxes can serve as an effective mechanism for internalizing environmental externalities, encouraging the adoption of green technologies, and generating fiscal revenues for environmental protection programs.
References
1.Bovenberg, A. L., & Goulder, L. H. (2002). Environmental taxation and regulation. Handbook of Public Economics, 3, 1471–1545.
2.European Commission. (2023). Environmental taxation statistics and policy indicators. Publications Office of the European Union.
3.International Monetary Fund. (2023). Fiscal policies for climate change mitigation. IMF Publishing.
4.Organisation for Economic Co-operation and Development. (2022). Environmental taxation: A guide for policy makers. OECD Publishing.
5.Organisation for Economic Co-operation and Development. (2023). Taxing energy use for sustainable development. OECD Publishing.
6.Pigou, A. C. (1920). The economics of welfare. Macmillan.
7.Stiglitz, J. E., & Stern, N. (2017). Report of the high-level commission on carbon prices. World Bank Group.
8.United Nations. (2022). Green economy and sustainable development: Global progress report. United Nations Publications.
9.United Nations Environment Programme. (2023). Green economy policies and fiscal reforms. UNEP.
10.World Bank. (2023). State and trends of carbon pricing. World Bank Publications.
11.World Bank. (2022). Environmental fiscal reform and green growth. World Bank Publications.
12.Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Tax policy review and fiscal reforms in Uzbekistan. Tashkent.
13.Republic of Uzbekistan. (2026). Tax Code of the Republic of Uzbekistan. Tashkent: National Legislative Database.
14.Republic of Uzbekistan. (2019). Law on environmental protection. Tashkent.
15.Republic of Uzbekistan. (2023). Strategy for the transition to a green economy in Uzbekistan. Tashkent.
16.State Committee for Ecology and Environmental Protection of the Republic of Uzbekistan. (2024). Environmental indicators and ecological monitoring report. Tashkent.
17.International Energy Agency. (2023). Environmental policy and economic mechanisms for environmental protection in Uzbekistan. IEA.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
