STRATEGIES FOR EXPANDING THE TAX BASE IN THE SERVICES SECTOR DURING THE PERIOD OF TRANSITION TO A GREEN ECONOMY
Keywords:
Green economy, services sector, expanding the tax base, environmental taxes, digital economy, sustainable development,Abstract
This article examines the theoretical and practical aspects of expanding the tax base in the services sector, which is considered a leading branch of the economy, in the context of the transition to a green economy. During the research, the resource-saving nature of the services sector, the process of "dematerialization," and the impact of digital transformation on tax revenues are analyzed. The article proposes strategies for introducing environmental levies based on the "polluter pays" principle, taxing Product-as-a-Service (PaaS) models, and improving tax administration through digital platforms. Furthermore, the experience of developed countries regarding green tax reforms is studied, and conclusions and recommendations are formulated to align the national tax system with sustainable development goals.
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