Current State of Tax Policy in Uzbekistan in the Context of the Transition to a Green Economy

This article analyzes the current state of tax policy in Uzbekistan under the conditions of the transition to a green economy and its fiscal and environmental functions. The study assesses the dynamics, structural composition, and role of resource payments and property taxes in state budget revenues based on official statistical data. In addition, changes in these tax revenues are comparatively analyzed against environmental and resource efficiency indicators. The findings of the study demonstrate that although the existing tax mechanism has relatively high fiscal potential, its function of encouraging environmentally responsible behavior has not been sufficiently developed. On this basis, proposals have been developed to expand tax incentives linked to environmental criteria, strengthen differentiated taxation mechanisms for the use of natural resources, and assess the effectiveness of tax policy through outcome-based environmental indicators.