TAX FOR THE USE OF WATER RESOURCES: MECHANISMS TO PROMOTE SAVING
Abstract
Uzbekistan In the Republic water The current state of the tax system for the use of water resources , its economic efficiency and its role as an incentive for the introduction of water-saving technologies are comprehensively analyzed. The relevance of regulating water consumption through tax mechanisms in the context of climate change and the depletion of transboundary water resources is substantiated. The study analyzes the latest statistical data for 2023–2025 , changes in the Tax Code, and state decrees aimed at reforming the water sector. The interrelationship between the differentiation of tax rates, the introduction of the "Smart Water" system, and subsidies for water-saving technologies is studied. The results of the study show that the digitalization of tax administration and the application of increased coefficients in regions with high water scarcity are crucial for sustainable water resource management. The article considers international experience, in particular the Israel and Australian models, adapted to the conditions of Uzbekistan. Finally, scientifically based proposals and recommendations are put forward to further improve the tax system for the use of water resources.