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Ireland's Sustainable Future: Green Taxation and the Challenge for Higher Education Institutions
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Author(s): Sílvia Coutinho Santos (Technological University of the Shannon, Ireland & Research Centre on Accounting and Taxation, Polytechnic Institute of Cávado and Ave, Portugal)
Copyright: 2026
Pages: 34
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.ch012
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Abstract
Climate change represents an increasingly urgent global challenge that requires robust environmental protection measures to ensure the safety of current and future generations. In response, the implementation of mechanisms such as green taxation, plays a critical role in promoting behavioural change towards sustainability. In this context, Higher Education Institutions (HEIs) are pivotal in fostering sustainable development (SD) and supporting long-term economic resilience. This study aims to critically analyse the courses offered in the field of green taxation at the HEIs of Ireland from the Shanghai Ranking, 2023. The present study aims to contribute to the existing literature on the advancement of green taxation education, whilst also offering practical solutions and recommendations for HEIs to enhance their contribution to this domain. The study revealed that, although all HEIs in Ireland included in the ranking under study have courses with green taxation modules, it remains challenging for universities implement such modules.
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