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Trends and Perspectives on Green Taxation: A Bibliometric Analisys
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Author(s): Nina Damas (Universidade de Aveiro, Portugal), Gisela Pinto Oliveira (Universidade de Aveiro, Portugal)and Sérgio Ravara Cruz (Universidade de Aveiro, Portugal)
Copyright: 2026
Pages: 24
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.ch002
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Abstract
This study presents a bibliometric analysis of the scientific development surrounding green taxation in the 21st century, utilizing data from Scopus and Web of Science. A total of 92 duplicate records across the two databases were identified and analyzed to assess the evolution, authorship, and geographic distribution of research in this field. Results indicate that the United States and China are leading contributors in both publication volume and international collaboration. The findings reveal an upward trend in the number of citations of the sampled articles, with the peak of publications on this subject occurring in 2024. Additionally, that year recorded the highest number of publications, with Yang Y. emerging as the most frequently cited author. This study adopts an innovative methodology by focusing exclusively on duplicate entries, thereby emphasizing robust cross-indexed scholarship.
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