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A Systematic Review of Current Debates on Environmental Taxation and Sustainability
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Author(s): Sugey López-Péez (University of Santiago de Compostela, Spain), Sónia Cláudia Millán (University of Santiago de Compostela, Spain), Marta Alexandra Félix Castro (University of Santiago de Compostela, Spain)and Ana Dinis (Polytechnic University of Cávado and Ave, Portugal)
Copyright: 2026
Pages: 26
Source title:
Corporate Climate Responsibility and Education: Leveraging Green Fiscal Measures
Source Author(s)/Editor(s): Ana Dinis (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal), Fátima David (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal), Liliana Pereira (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal)and Sara Luís Dias (Polytechnic University of Cávado and Ave, Portugal)
DOI: 10.4018/979-8-3373-1937-7.ch001
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Abstract
The present research contributes to understanding the current state of knowledge (period 2020-2025) regarding the role of taxation to promote changes in the behavior/strategy of companies contributing to corporate environmental responsibility and a more sustainable behavior. This systematic review (PRISMA methodology) examines the role of environmental taxation and sustainability, finding that 31 out of 70 Scopus articles address the issue. It concludes that sustainability is a systemic challenge (economics, technology, politics, environment). The research focuses on the tax-sustainability interrelationship, which is essential for lasting solutions. At the business level, an integrated approach (industrial optimisation, designed taxation, collaborative governance) is imperative for sustainable goals, generating economic, social and environmental benefits. Emphasis is placed on the integration of fiscal policies and sectoral strategies to maximise incentives (taxes/benefits) in key sectors (energy, manufacturing, agriculture), ensuring equal opportunities and preventing inequalities.
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