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Abstract
This study examines the theoretical paradigms and practical mechanisms of green tax incentives and sustainable financing architectures designed to accelerate the development of eco-tourism services. As natural capital preservation becomes central to regional economic policy, conventional market mechanisms frequently fail to bridge the capital-intensity and extended payback periods inherent in ecological hospitality and infrastructure projects. The research synthesizes environmental taxation theory, blended finance models, and capital market innovations to construct an integrated framework for private capital mobilization. Findings demonstrate that combining front-loaded fiscal benefits-such as accelerated depreciation and targeted corporate income tax rebates-with sustainability-linked debt instruments minimizes investment risk, optimizes project cash flows, and establishes a self-sustaining ecosystem for sustainable tourism growth.
References
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