Reform of payments for emissions of pollutants – a factor in Uzbekistan of transition to a green economy

The subject of the research is the peculiarities of environmental taxation in the economy of Uzbekistan. Particular attention is paid to the study of the practice of using compensation payments for emissions of pollutants into the air. The study analyzes methodological approaches to the formation of environmental taxation, taking into account modern approaches. The work uses the tools of statistical, logical, abstract and other research methods. Based on the results of the study, it was concluded that the existing mechanism of environmental taxation in the form of payments for emissions of pollutants is still insufficiently effective and its provisions are not enshrined in the current Tax Code of the Republic of Uzbekistan. The article provides recommendations for improving the current mechanism of payments for emissions of pollutants into the environment in the context of the country's transition to a green economy.