DEVELOPING THE SERVICE SECTOR IN A GREEN ECONOMY: THE ROLE OF TAX POLICY BASED ON THE UPDATED TAX CODE OF UZBEKISTAN

Authors

  • Fayzullayev Asliddin Safarovich student of Samarkand institute of economics and services
  • Khaqnazarova Yulduz Juraqul kizi Samarkand institute of economics and services assistant of the department of Investment and Innovation

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.

Downloads

Download data is not yet available.

References

1.Налоговый кодекс Республики Узбекистан (с изменениями от 2023–2024 гг.).

2.Закон Республики Узбекистан «О рациональном использовании отходов» № ЗРУ-820 от 12.04.2023.

3.Указ Президента Республики Узбекистан № УП-6058 «О мерах по дальнейшему развитию зелёной экономики» от 15.02.2024.

4.Стратегия перехода к зелёной экономике на 2019–2030 годы. Утверждена Постановлением Кабинета Министров № 132 от 19.04.2019.

5.OECD (2023). Taxation and Green Growth: Policy Options for Sustainable Development. Paris: OECD Publishing.

6.European Commission (2022). Green Taxation in the EU: Best Practices and Policy Recommendations.

7.Абдуллаев, Ш. (2024). «Зелёные» налоги как инструмент устойчивого развития в Узбекистане. Вестник Ташкентского государственного экономического университета, № 2, с. 45–58.

8.World Bank (2024). Uzbekistan Green Economy Diagnostic Report. Washington, DC.

9.Постановление Кабинета Министров № 210 от 18.03.2024 «Об утверждении перечня экологически чистых технологий».

10.Министерство экологии, охраны окружающей среды и изменения климата Республики Узбекистан. Официальный сайт: https://eco.uz

Downloads

Published

2025-12-22

Issue

Vol. 4 No. 11 (2025): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons 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.

How to Cite

DEVELOPING THE SERVICE SECTOR IN A GREEN ECONOMY: THE ROLE OF TAX POLICY BASED ON THE UPDATED TAX CODE OF UZBEKISTAN. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(11), 2661-2663. https://doi.org/10.55640/

Similar Articles

21-30 of 2909

You may also start an advanced similarity search for this article.