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International Journal of Research in Social Sciences
Year : 2020, Volume : 10, Issue : 2
First page : ( 72) Last page : ( 79)
Online ISSN : 2249-2496.

Protect the Environment and Rational use of Energy Resources Through Tax Mechanisms

Mardonovich Khasanov Oybek

Researcher of the Training center under the State Tax Committee of the Republic of Uzbekistan

Online published on 20 November, 2021.


In the article much attention is given to importance of the energy resources in economic development of the countries, their limitation and the negative consequences inefficient use of these resources.

Moreover, in article the best practices of developed countries on the reduction of an expenditure of energy and their effective use by means of the tax mechanism are also studied. Besides, some related national legal acts and the result of them have been analyzed.

In addition, this paper is thus to call for the prevention of excess air pollution from ineffective use of energy and saving energy resources in Uzbekistan through a tax mechanism.

At the end of this article conclusion is given on effective use of energy, stimulation use of energy saving technologies and the positive results of increasing the role of tax mechanism in these processes.



Tax, Tax incentives, Tax mechanism, Tax credit, Ecology, Nature, Protect the nature, Protect the environment, Energy resource, Energy consumption, Natural resources.


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