DOI: 10.54688/ayd.1912490 ISSN: 2146-1740

A Bibliometric Analysis of the Literature on Sustainable Development and Environmental Taxes (2000–2025)

Reyhan Leba
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This study examines the bibliometric structure of literature addressing sustainable development and environmental taxes together during 2000–2025. The dataset comprises 228 English-language articles indexed in Scopus that contain the terms “sustainable development” and “environmental taxes” in the TITLE-ABS-KEY fields and are classified under Social Sciences; Economics, Econometrics and Finance; and Business, Management and Accounting. The study adopts a bibliometric approach combining performance analysis and science mapping. Annual publication trends and distributions across journals, countries, and authors were examined, while a keyword co-occurrence network and a thematic map were generated using VOSviewer and bibliometrix/Biblioshiny. Publication output remained limited for a long period, began to increase after 2018, and rose markedly during 2022–2024. Certain journals and countries stand out, whereas publication counts among the top 10 authors are relatively similar. The conceptual structure develops along three axes: environmental economics-growth-green transformation; taxation-emissions-regulatory policy; and energy transition-environmental technologies. Taxation and environmental regulation emerge as motor themes, while links with energy transition, green innovation, governance, and the Sustainable Development Goals remain more limited. The findings support H1–H3 but do not support H0. By comparing the clearly delimited publication set with earlier bibliometric research, the study makes the field’s development and the areas in which conceptual integration remains limited more visible.

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