TAX POLICY INSTRUMENTS FOR PROMOTING GREEN TRANSITION IN THE SERVICE SECTOR: MECHANISMS, EFFICIENCY, AND INTERNATIONAL EXPERIENCE
Abstract
This study examines the role of tax policy instruments in promoting the green transition within the service sector, focusing on their mechanisms, efficiency, and international best practices. The research analyzes various fiscal tools, including tax incentives, environmental taxes, carbon pricing, and subsidies, aimed at encouraging environmentally sustainable practices among service-oriented enterprises. Particular attention is given to how these instruments influence business behavior, investment decisions, and innovation in green technologies. The paper also evaluates the effectiveness of tax policies implemented in developed and developing countries, identifying key success factors and existing challenges. Based on comparative analysis, the study highlights the importance of a well-balanced and targeted tax framework that aligns economic growth with environmental sustainability. The findings provide practical recommendations for policymakers seeking to enhance the role of the service sector in achieving national and global climate goals.
Keywords
green transition, tax policy instruments, service sector, environmental taxation, carbon pricing, tax incentives, sustainable development, green investments, fiscal policy, international experience.
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