ANALYSISOFTHECURRENTPRACTICEOFSTIMULATING"GREENINVESTMENTS"THROUGHTAXINCENTIVES

The transition toward a green economy has become a strategic priority for many developing countries, including Uzbekistan. Tax incentives are widely used as policy instruments to stimulate environmentally sustainable investments in renewable energy, energy efficiency, waste management, and resource-saving technologies. This study analyzes the current practice of promoting green investments through tax incentives in Uzbekistan and evaluates their economic effectiveness. Using statistical analysis, comparative assessment, and policy review methods, the research examines the impact of tax exemptions, reduced tax rates, and fiscal preferences on investment flows and sectoral development. The findings indicate that while tax incentives have contributed to the growth of renewable energy projects and environmentally friendly enterprises, challenges remain in terms of regulatory clarity, monitoring mechanisms, and long-term fiscal sustainability. The study proposes recommendations aimed at improving the efficiency, transparency, and targeted orientation of green tax policies.向绿色经济转型已成为包括乌兹别克斯坦在内的众多发展中国家的战略优先事项。税收优惠作为政策工具被广泛应用，旨在刺激可再生能源、能效提升、废物管理及资源节约型技术领域的环境可持续性投资。本研究分析了乌兹别克斯坦通过税收优惠推动绿色投资的现行实践，并评估了其经济成效。本研究采用统计分析、比较评估及政策梳理等方法，考察了税收豁免、税率下调及财政优惠对投资流动与行业发展的影响。研究结果显示，尽管税收优惠推动了可再生能源项目与环保企业的发展，但在监管明晰度、监测机制及长期财政可持续性方面仍存在挑战。本研究提出了优化绿色税收政策的效率、透明度与靶向导向的相关建议。