TRANSFORMING THE INSTITUTIONAL BASIS OF DIGITAL AND GREEN TAXATION IN THE CONTEXT OF INTERNATIONAL INTEGRATION OF THE UZBEKISTAN ECONOMY
Keywords:
Digital taxation, green economy, BEPS 2.0, Pillar 2, QDMTT, IT Park benefits, institutional transformation, excise tax, J-shaped correlation, international integration, tax sovereignty, digital permanent establishment, QRTC, WTO membership.Abstract
Analyzes the issues of digitizing the tax system and radically transforming the institutional framework for the transition to a "green" economy in the context of the integration of the Uzbek economy into the international trade and investment system. The relevance of the research is determined by the need to implement the provisions of the global minimum tax rate (Pillar 2) of the BEPS 2.0 (Base Erosion and Profit Shifting) project, put forward by the "Digital Uzbekistan - 2030" strategy and the Organization for Economic Cooperation and Development (OECD), into national legislation. The article scientifically substantiates the issues of introducing the concept of "digital permanent establishment" in the taxation of digital economy entities, transferring tax benefits for IT Park residents to the Qualified Refundable Tax Credit (QRTC) mechanism , and introducing a Qualified Domestic Minimum Top-up Tax (QDMTT). Also, the indexation of excise tax rates , which will come into effect from 2025 within the framework of "green" taxation , the increase in the tax burden for water resources and mineral resources, and the transformation of the Strategic Environmental Assessment (SEA) system are analyzed. The study uses the ARDL (Autoregressive Distributed Lag) cointegration model to identify a J-shaped relationship between digitalization and state revenues, which shows an "inflection point" of 4.33 units. The results include strategic recommendations for preserving Uzbekistan's tax sovereignty and increasing investment attractiveness in the context of international integration .
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