Innovation science and technologiy Volume 2 Issue 5 (2026)
THE ROLE OF TAX POLICY IN THE TRANSITION TO A GREEN ECONOMY
Dexkanova, Shodiyona
Abstract
This article analyzes the role of tax policy in the transition to a green economy, using Uzbekistanas a case study. Pigou’s theory of externalities and the double dividend concept serve as the theoreticalframework, complemented by a comparative analysis of the experiences of Sweden, Germany, and Kazakhstan.The article concludes with a three-stage policy recommendation framework.
green economy, carbon tax, environmental taxation, Pigouvian tax, emissions trading, fiscal policy.
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