Carbon Tax And Sustainability: A Bibliometric Analysis

Authors

  • Avia Tamara Shabirina Master of Accounting Program, Faculty of Economics and Business, Universitas Sebelas Maret
  • Ibrahim Fatwa Wijaya Master of Accounting Program, Faculty of Economics and Business, Universitas Sebelas Maret

Keywords:

Carbon Tax, Green Innovation, Sustainable Development, Bibliometric Analysis

Abstract

This study aims to map the development of the literature on carbon tax. The method employed is a bibliometric study using the PRISMA approach, drawing on data from the Scopus database, with a total of 233 articles analyzed using VOSviewer. The results indicate that publications on carbon tax have increased significantly, particularly after 2023, and are predominantly contributed by countries such as China, India, the United States, and the United Kingdom. The research focus generally covers aspects of sustainability economics, tax policy, and carbon emission control. In addition, this study identifies research opportunities in relatively underexplored topics, such as profitability, environmental economics, and economic growth, as well as emerging issues like the green economy and emission reduction. This study provides a comprehensive overview of global trends and their implications for future research and policy development, although it is limited by the use of a single database and a bibliometric approach.

References

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Published

2026-06-17

How to Cite

Shabirina, A. T., & Wijaya, I. F. . (2026). Carbon Tax And Sustainability: A Bibliometric Analysis. DAS CONFERENCE INTERNATIONAL SERIES, 4, 43–50. Retrieved from https://journal.das-institute.com/index.php/proceeding/article/view/1403