The Influence of Green Tax Knowledge on Students’ Environmentally Friendly Consumption Behavior

DOI

10.2991/978-2-38476-620-8_25How to use a DOI?

Keywords

Green tax compliance; Environmental awareness; Green tax knowledge; Environmental taxation; Sustainable consumption

Abstract

Research Objective: The success of green taxes depends on the design of the policy as well as acceptability and compliance of the public. Earlier studies have explored environmental behavior and support for environmental policies. However, there is little evidence on the relative influence of Green Tax Knowledge and Environmental Awareness on compliance with environmental taxation policies, especially among university students in developing-country contexts. This study examines the effect of Green Tax Knowledge and Environmental Awareness on green tax compliance and assesses the relative importance of the factors in promoting compliance behavior.

Method: A quantitative cross-sectional survey was distributed to 50 undergraduate students who were enrolled in an academic program connected to taxation. Data were acquired by structured questionnaire and analyzed by multiple linear regression. Before the hypothesis testing classical assumption tests were conducted to assess the validity of the regression model.

Results: The results indicate that green tax knowledge and environmental awareness have favorable and statistically significant effects on green tax compliance. The regression model accounts for 57.8% of the variance in compliance behavior (R2 = 0.578). Environmental Awareness was the best predictor (β = 0.984, p < 0.001) compared to the influence of the Green Tax Knowledge (β = 0.387, p = 0.003). These results suggest that although knowledge of environmental taxation is related to acceptability of policies, environmental concern and awareness are more important predictors of intentions and behaviour with respect to compliance.

Practical/Theoretical Contribution: This study contributes to the environmental taxation literature empirically investigating the behavioral determinants of green tax compliance and clarifying the relative roles of cognitive and attitudinal factors in supporting environmentally oriented fiscal policies. The findings give practical insights for policy makers and educational institutions who want to increase long-term public support for environmental taxation through environmental education and awareness building programs.

Copyright

© 2026 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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TY  - CONF
AU  - Elsie Sylviana Kasim
PY  - 2026
DA  - 2026/10/23
TI  - The Influence of Green Tax Knowledge on Students’ Environmentally Friendly Consumption Behavior
BT  - Proceedings of the 8th International Conference of Vocational Education, Applied Science and Technology (ICVEAST 2026)
PB  - Atlantis Press
SP  - 318
EP  - 333
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-620-8_25
DO  - 10.2991/978-2-38476-620-8_25
ID  - Kasim2026
ER  -