Publication Details
Abstract
This study aims to develop and evaluate differential taxation approaches for service enterprises implementing green technologies, focusing on improving environmental sustainability and economic efficiency. The research applies econometric modeling, comparative analysis, and statistical methods. A multiple regression model is used to assess the relationship between green technology adoption, tax burden, and firm performance. Secondary data and theoretical frameworks are also utilized. The findings indicate that differential tax policies significantly encourage the adoption of green technologies. Enterprises benefiting from tax incentives demonstrate higher profitability and improved energy efficiency. A negative relationship between tax burden and green innovation adoption is identified. This study proposes a novel model of differentiated taxation tailored specifically to service enterprises, integrating environmental and economic indicators into fiscal policy design. The results provide practical insights for policymakers to design targeted tax incentives that promote sustainable business practices and accelerate the transition to a green economy. The study is limited by data availability and regional scope. Future research should include broader datasets and sector-specific analyses.