Practice of Forming Regional Tax Potential in the Transition to A "Green" Economy

This study is dedicated to a comprehensive assessment of the economic essence of tax potential in Uzbekistan's regions, the factors shaping it, and the dynamics of tax revenues across different regions. Tax potential is interpreted as the primary fiscal foundation ensuring state budget stability, and its intrinsic connection with economic growth, structural changes in industries, urbanization processes, and institutional reforms is substantiated. The empirical analysis encompasses the dynamics of direct and indirect taxes, resource and property taxes, and non-tax revenues by region from 2020 to 2024. The research findings indicate the presence of fiscal convergence among regions, while revealing that tax potential is expanding more rapidly in areas with high economic centralization. Industry, the service sector, and the real estate market emerge as the main drivers of the tax base, with the transition to a green economy and environmental investments evaluated as promising factors for diversifying regional tax potential. The study provides a scientific basis for the necessity of improving regional fiscal policy and tax administration.