TAX INCENTIVES IN SUPPORTING GREEN INNOVATIONS
グリーンイノベーションを支援する税制上の優遇措置 (AI 翻訳)
Ulug'murodov Farxod Faxriddinovich,Turkmenbaev Salamat Azamat o'g'li,Ergashev Toxirjon Ziyodulla o'g'li, Worldy Knovledge Publishing Centre
🤖 gxceed AI 要約
日本語
本稿は、ウズベキスタンにおけるグリーンイノベーション支援のための税制優遇措置の経済的役割と実践的関連性を検討する。再生可能エネルギー生産者やその設備製造業者、家庭に対する税制優遇が投資環境改善に寄与する一方、政策のターゲティングや透明性、モニタリングの重要性を指摘。より革新的で成果に基づいた税制設計への進化が必要と結論づける。
English
This paper examines the economic role of tax incentives in supporting green innovations in Uzbekistan. It analyzes tax preferences for renewable energy producers, equipment manufacturers, and households, arguing that while such incentives can lower capital costs and improve investment climates, their effectiveness depends on targeting, transparency, and consistency with broader policies. The study recommends evolving toward performance-sensitive and innovation-oriented tax instruments.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ウズベキスタンという特定国事例だが、税制優遇措置の設計と効果に関する示唆は、日本のグリーン成長戦略やGX経済移行における税制議論にも参考となる。特に、補助金偏重から成果連動型税制への移行はSSBJや有報における投資家対応にも通じる論点。
In the global GX context
While focused on Uzbekistan, this paper contributes to the global discourse on fiscal policy for green transitions by highlighting the design challenges of tax incentives. It offers lessons for developing economies and complements TCFD/ISSB-aligned policy discussions on how to mobilize private capital through targeted fiscal instruments.
👥 読者別の含意
🔬研究者:Provides a case study on the effectiveness of tax incentives for green innovation, useful for comparative policy analysis.
🏢実務担当者:Highlights considerations for corporate tax planning and engagement with governments on green investment incentives.
🏛政策担当者:Offers insights on designing targeted, performance-based tax incentives to accelerate green technology adoption.
📄 Abstract（原文）
This article examines the economic role of tax incentives in supporting green innovations and assesses their practical relevance for the transition to a green economy in Uzbekistan. The analysis is grounded in the concepts of fiscal stimulation, ecological modernization, renewable energy development, and resource-efficient technological renewal. Particular attention is paid to the legal and strategic framework of Uzbekistan, including tax preferences for renewable energy producers, producers of renewable energy equipment, and households adopting clean technologies. The article argues that tax incentives can improve the investment climate for green projects by lowering capital costs, easing cash-flow constraints, and shortening the payback period of environmentally oriented investments. At the same time, their impact depends on policy targeting, transparency, monitoring, and consistency with broader industrial, innovation, and environmental policy. Uzbekistan’s recent experience is discussed in conjunction with selected foreign approaches, especially technology-neutral tax credits and accelerated depreciation mechanisms. The study concludes that tax incentives should evolve from broad and largely profit-based preferences toward more targeted, performance-sensitive, and innovation-oriented instruments that better stimulate green investment, technological upgrading, and sustainable development.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.19927016first seen 2026-05-17 05:00:09 · last seen 2026-05-30 05:00:43
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