Priority Directions for Improving the Green Taxation Mechanism in Uzbekistan

The transition to a green economy has become one of the strategic priorities of economic development in Uzbekistan. In this context, the improvement of the green taxation mechanism is considered an important instrument for ensuring environmental sustainability, increasing resource efficiency, and promoting environmentally responsible economic behavior. This article examines the priority directions for improving the green taxation mechanism in Uzbekistan within the framework of sustainable development objectives. The study analyzes the current state of environmental taxation, identifies existing institutional and fiscal challenges, and evaluates the prospects for introducing modern green tax instruments. Particular attention is given to carbon taxation, environmental fiscal incentives, renewable energy support measures, and the enhancement of environmental tax administration. The research also explores international best practices and their applicability to national conditions. The findings indicate that the development of an effective green taxation system can contribute to reducing environmental risks, stimulating green investments, strengthening ecological responsibility among economic entities, and accelerating the country's transition toward a sustainable and low-carbon economy.