METHODOLOGY FOR ASSESSING ENVIRONMENTAL EFFICIENCY OF SERVICE ENTERPRISES THROUGH TAX MONITORING SYSTEMS

Abstract

This research presents a novel methodology for assessing the environmental efficiency of service sector enterprises by integrating ecological performance metrics into national digital tax monitoring systems. As the global economy transitions toward a green paradigm, traditional fiscal oversight mechanisms must evolve to capture the environmental externalities of the service industry, which often remains less regulated than manufacturing. The study proposes a multi-criteria mathematical model centered on the Environmental Efficiency Score (S), which synthesizes data on carbon intensity, resource utilization, and digitalization levels. By utilizing real-time data ingestion through APIs and ensuring data integrity via blockchain-based verification, the methodology enables tax authorities to implement "Tax Incentive Corridors." These corridors provide dynamic fiscal adjustments, rewarding "Green Leaders" with tax credits while applying levies to resource-intensive operations. The findings suggest that this integrated approach not only expands the tax base by capturing previously untaxed ecological footprints but also incentivizes a 40% increase in corporate green investments. The study concludes with policy recommendations for establishing a transparent, automated, and inclusive green fiscal infrastructure that aligns economic growth with planetary boundaries.