DEVELOPING THE SERVICE SECTOR IN A GREEN ECONOMY: THE ROLE OF TAX POLICY BASED ON THE UPDATED TAX CODE OF UZBEKISTAN
DOI:
https://doi.org/10.55640/Keywords:
green economy, service sector, tax policy, Tax Code, environmental taxes, tax incentives, sustainable development.Abstract
This article examines the role of tax policy in the development of the service sector in a green economy. Particular attention is paid to recent amendments to the Tax Code of the Republic of Uzbekistan aimed at stimulating environmentally sustainable practices and green investments in the service sector. The aim of the paper is to demonstrate how modern tax instruments can support the transition to a sustainable service development model, reduce environmental impacts, and enhance the competitiveness of enterprises. The methodology includes an analysis of the regulatory framework, a comparative analysis of international experience, and an assessment of the practical applicability of tax incentives.
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