GREEN TAXATION AS A CATALYST FOR SUSTAINABLE SERVICE SECTOR GROWTH: A PRACTICAL APPROACH FOR TRANSITION ECONOMIES

Abstract

This article explores how taxation systems can be redesigned to support the growth of the service sector within the framework of a green economy. While traditional tax policies often prioritize industrial output or revenue generation, they frequently overlook environmental and social outcomes—especially in service industries like tourism, finance, education, and digital platforms. Drawing on international examples and practical fiscal tools, this paper proposes a green taxation model that incentivizes eco-friendly service delivery, promotes transparency in tax collection, and aligns fiscal policy with sustainability goals. The analysis focuses on emerging economies like Uzbekistan, where institutional reforms offer a unique opportunity to integrate green principles into tax administration from the ground up. By combining economic logic with environmental responsibility, this approach supports both public revenue needs and long-term ecological balance.