Proceedings of the International Conference on Multidisciplinary Studies (ICoMSi 2024)

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Bibliometric Study on Green Taxes: Trend Analysis

Authors
Hafsah Defi Utami1, *, Arum Kusumaningdyah Adiati2
1Magister Accounting, Faculty of Economic and Business, Universitas Sebelas Maret, Surakarta, Indonesia
2Accounting Department, Faculty of Economic and Business, Universitas Sebelas Maret, Surakarta, Indonesia
*Corresponding author. Email: hafsahdefiutami@gmail.com
Corresponding Author
Hafsah Defi Utami
Available Online 22 May 2025.
DOI
10.2991/978-2-38476-406-8_24How to use a DOI?
Keywords
Green Taxes; Taxation; Bibliometric
Abstract

This research aims to explore how the topic of green taxes is evolving in the Scopus-indexed scientific literature, focusing on identifying the main keywords, leading authors, and patterns of collaboration between researchers. It also evaluates the correlation between green taxes and other environmental policies and how these factors affect the effective implementation of the policy. The study reveals a significant increase in publications on green tax along with global awareness of climate change and environmental degradation. Nonetheless, this study has limitations in data coverage only until mid-2024 and the use of Scopus database as the only data source. Future research is proposed to expand the coverage by using other databases as well as conduct a comparative study between developed and developing countries in the implementation of green tax to provide deeper insights into the effectiveness of this policy in various contexts.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Multidisciplinary Studies (ICoMSi 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 May 2025
ISBN
978-2-38476-406-8
ISSN
2352-5398
DOI
10.2991/978-2-38476-406-8_24How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Hafsah Defi Utami
AU  - Arum Kusumaningdyah Adiati
PY  - 2025
DA  - 2025/05/22
TI  - Bibliometric Study on Green Taxes: Trend Analysis
BT  - Proceedings of the International Conference on Multidisciplinary Studies (ICoMSi 2024)
PB  - Atlantis Press
SP  - 325
EP  - 336
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-406-8_24
DO  - 10.2991/978-2-38476-406-8_24
ID  - Utami2025
ER  -