caerCentral Asian Economic ReviewCentral Asian Economic Review2789-43982789-4401Университет Нархоз10.52821/2789-4401-2026-3-234-251caer-1872Research ArticleИНВЕСТИЦИИ, ФИНАНСЫ И УЧЕТINVESTMENT, FINANCE AND ACCOUNTINGЭкологическое налогообложение как инструмент устойчивого развития: международный опыт и возможности для КазахстанаEnvironmental Taxation as a Tool for Sustainable Development: International Experience and Opportunities for Kazakhstanhttps://orcid.org/0000-0002-3798-3130НуркашеваН. С.NurkashevaN. S.

Алматы.

Almaty.

nursulu_1975@mail.ruhttps://orcid.org/0000-0003-0326-2850ДосманбетоваМ. С.DosmanbetovaM. S.

Алматы.

Almaty.

dms-kz@mail.ruhttps://orcid.org/0000-0002-2146-4619МырзаеваУ. А.MyrzayevaU. A.

Алматы.

Almaty.

mirsaeba@mail.ruУниверситет международного бизнеса им. К.СагадиеваКазахстанKazakh University of International Business named after K. SagadiyevKazakhstan20260510202603234251Copyright © Нуркашева Н.С., Досманбетова М.С., Мырзаева У.А., 20262026Нуркашева Н.С., Досманбетова М.С., Мырзаева У.А.Nurkasheva N.S., Dosmanbetova M.S., Myrzayeva U.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://caer.narxoz.kz/jour/article/view/1872Цель исследования

Цель исследования. Анализ международного опыта применения экологического налогообложения как инструмента обеспечения устойчивости в условиях глобального развития экономики. Разработка практических рекомендаций по совершенствованию системы экологических налогов и платежей в Республике Казахстан с учетом национальных приоритетов устойчивого развития и экологических проблем окружающей среды.

Методология исследования . В ходе исследования применяются методы анализа стратегических и нормативных документов Организации экономического сотрудничества и развития (ОЭСР), Европейского Союза (ЕС) и отдельных стран (Германия, Швеция, Южная Корея), а также системный, сравнительный, институциональный, экономический и статистический анализ.

Уникальность / ценность исследования. Ценность исследования заключается в комплексном сравнении международных моделей экологического налогообложения с учетом опыта Казахстана в контексте достижения Целей устойчивого развития (ЦУР), в том числе по пунктам 7, 12, 13 и 15. Особое внимание уделяется необходимости перехода от фискально-ориентированной модели экологического налогообложения к стимулирующей и регулирующей, направленной на изменение поведения хозяйствующих субъектов и формирование «зеленых» стимулов.

Результаты исследования

Результаты исследования. В ходе исследования было установлено, что в развитых странах экологические налоги используются как основной инструмент для снижения углеродной интенсивности экономики и стимулирования «зеленых» инвестиций. В Казахстане были выявлены основные институциональные и фискальные ограничения применения экологического налогообложения. Разработаны рекомендации по реформированию экологических налогов, включая дифференциацию ставок в зависимости от уровня экологического ущерба, расширение налоговых льгот для «зеленых» технологий и интеграцию экологических показателей в систему налогового администрирования.

Objective of the study

Objective of the study. The study aims to analyze the international experience of using environmental taxation as a tool for ensuring sustainability in the context of global economic development. The goal is to develop practical recommendations for improving the system of environmental taxes and payments in Kazakhstan, considering national sustainable development priorities and environmental challenges.

Research methodology

Research methodology. The research applies methods of analysis of strategic and regulatory documents from the Organization for Economic Cooperation and Development (OECD), the European Union (EU), and selected countries (Germany, Sweden, South Korea), as well as systemic, comparative, institutional, economic, and statistical analysis methods.

Uniqueness / value of the study. The value of the study lies in the comprehensive comparison of international models of environmental taxation with Kazakhstan’s experience in achieving the Sustainable Development Goals (SDGs), particularly points 7, 12, 13, and 15. Special attention is given to the need to shift from a fiscally oriented environmental taxation model to a more stimulating and regulatory model aimed at changing the behavior of economic agents and establishing "green" incentives.

Research findings

Research findings. The study identifies that in developed countries; environmental taxes are used as a key tool for reducing the carbon intensity of the economy and stimulating "green" investments. In Kazakhstan, the main institutional and fiscal barriers to implementing environmental taxation have been identified. Recommendations have been developed for the reform of environmental taxes, including the differentiation of rates based on the level of environmental harm, expanding tax incentives for «green» technologies, and integrating environmental indicators into the tax administration system.

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The authors declare that there are no conflicts of interest present.