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Article

Compliance Behavior in Environmental Tax Policy

by
Suci Lestari Hakam
1,*,
Agus Rahayu
1,
Lili Adi Wibowo
1,
Lazuardi Imani Hakam
1,
Muhamad Adhi Nugroho
2 and
Siti Sarah Fuadi
3
1
Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, Bandung 40154, Indonesia
2
Ministry of Finance, Republic of Indonesia, Pekanbaru 28293, Indonesia
3
Indonesia’s Sustainable Economy and Financial Advancement (ISEFA), Bandung 40132, Indonesia
*
Author to whom correspondence should be addressed.
J. Risk Financial Manag. 2024, 17(12), 542; https://doi.org/10.3390/jrfm17120542
Submission received: 17 October 2024 / Revised: 7 November 2024 / Accepted: 18 November 2024 / Published: 29 November 2024
(This article belongs to the Special Issue Sustainable Tax and Accounting Reporting in Building a New Tax Culture)
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Abstract

:
This study examines compliance behavior in the context of environmental tax policies, highlighting the essential role that these policies play in achieving the objectives of the Sustainable Development Goals (SDGs). Environmental taxes are crucial instruments for reducing environmental damage and increasing energy efficiency. Nevertheless, taxpayer compliance, which is impacted by several variables, including social acceptability, regulatory quality, and perceptions of fairness, is a key component of these policies’ efficacy. In contrast to earlier research, which frequently concentrated on certain kinds of tax or discrete policy mechanisms, this study takes a broad approach, looking at a range of environmental taxation instruments. Emerging trends, significant factors influencing compliance behavior, and noteworthy contributions from eminent authors and organizations are all identified via bibliometric and scientometric analyses. To create fair and effective environmental tax policies, interdisciplinary approaches and international collaboration are required. Along with presenting policies to improve environmental regulation compliance, this study offers insightful advice for businesses that can help them innovate toward sustainability and adjust to shifting policy. It also provides a solid theoretical base for future researchers by highlighting important areas that require more investigation, especially when it comes to the wider effects of environmental taxes on various industries.

1. Introduction

The Sustainable Development Goals (SDGs) have become a global policy agreed upon by the United Nations (UN) and in international agreements, and environmental taxes have been identified as a policy tool (Wang et al. 2023b; Miceikiene et al. 2019). Through an analysis of compliance behavior, we can establish the efficacy of environmental tax policies in facilitating sustainable development. By analyzing important elements influencing taxpayer compliance, such as societal acceptance, regulatory quality, and perceptions of justice, our study aims to enhance policy design and implementation. Environmental tax programs have supported climate action, affordable and clean energy, and responsible consumption and production, all of which comply with the SDGs (C. Zhang et al. 2022; Ignat and Tache 2023). Environmental taxes aim to reduce greenhouse gas emissions, promote energy efficiency, and encourage sustainable industrial practices by integrating environmental costs within the scope of economic activity (Yusoff et al. 2024; Indarto and Ani 2023).
The Paris Agreement emphasizes the importance of market-based instruments, one of which is an environmental tax that aims to contribute towards global climate targets. In addition, the Paris Agreement discusses increasing financial flows, technology transfer, and capacity building to achieve clean emissions by the midpoint of the century (Chang et al. 2022; Basic 2016). Carbon pricing and energy levies are integral to this strategy, incentivizing industries to adopt cleaner technologies and reduce their carbon footprint (Digitemie and Ekemezie 2024; Febe Christine et al. 2024). Alignment between national policies and global commitments allows countries to utilize environmental taxes to drive progress toward a low-carbon economy (Jakob et al. 2022; Wijaya 2023). According to Shahrour et al. (2024), the rapid effects of global warming pose a threat to ecosystems, public health, and economic stability, underscoring the urgent need for swift, focused action to counteract climate change. They emphasize the significance of environmental tax laws and sustainable behaviors as vital instruments for lowering carbon emissions by making climate change mitigation a primary priority. Environmental taxes, which put a price on pollution, encourage enterprises and individuals to embrace sustainable practices by making financially viable and environmentally friendly choices, acting in harmony with global sustainability targets such as the UN Sustainable Development Goals. Similarly, Wojewodzki et al. (2023) talk about how fiscal tools like carbon pricing and environmental levies are becoming increasingly important in international climate policies as a way to encourage cleaner technology and deter poor practices. For instance, carbon pricing creates a benchmark that encourages congruence between national policies and international commitments, such as the Paris Agreement, and connects local and global climate activities. This pattern illustrates the increasing understanding that sound fiscal policies may promote global environmental preservation as well as sustainable economic growth.
We aim to respond to three primary research questions in this bibliometric analysis: (a) What are the main factors influencing compliance behavior in environmental taxation, and how do they differ across countries and industries? (b) Who are the major contributors—writers, organizations, and governments—to the study of environmental tax compliance, and which are the most well-known joint ventures. (c) What are the most common research themes, trends, and emerging fields and how have they changed over time? The manuscript is structured as follows: The bibliometric analysis approach, including data collection and processing, is described in Section 2. The findings are presented in Section 3, which details each research topic and includes an analysis of the main contributors, compliance factors, and theme trends. The findings’ implications for environmental tax policy are examined in Section 4, which also offers ideas for future study topics. Section 5 concludes by highlighting the need for more research on environmental tax compliance and summarizing important findings.

2. Literature Review

2.1. Environmental Tax

Environmental taxation is a policy instrument that has gained significant attention in recent years due to its potential to address environmental challenges while influencing economic behavior. The implementation of environmental taxes, energy taxes, and carbon taxes has evolved from being primarily adopted by a few developed nations in Europe and the OECD to becoming more widespread across developed and developing countries (Ghazouani et al. 2020). These taxation policies are designed to have diverse effects on the economy, residents, and climate change, aiming to reduce carbon emissions by enhancing innovation and energy efficiency, which are crucial drivers of environmental sustainability (Ulucak et al. 2020).
Research has shown that environmental tax changes may impact welfare and unemployment, especially in emerging nations with traits like a large informal economy and rural–urban mobility (Kuralbayeva 2019). Research on the influence of environmental taxes on businesses’ green innovation has also been conducted, emphasizing the significance of integrating market-based tax policies such as environmental taxes with tax incentives for research and development to foster successful green innovation (Zheng et al. 2023). Moreover, environmental taxes have been extensively advocated in industrialized nations as the main tool for market-based policy (K. Wang et al. 2020).
According to research, environmental tax incentives boost company investment and export growth, make it easier for companies to disclose their CSR information, and support environmentally conscious business practices (Boubaker et al. 2023). Nevertheless, there is a need for accurate research and evaluation of the efficacy of environmental tax policies, since there have been cases in which detrimental tax expenditures have outweighed environmental taxes (Pérez and Vence 2021). Furthermore, research has examined the inadvertent outcomes of environmental tax incentives, highlighting the need to comprehend the wider ramifications of these initiatives (Boubaker et al. 2023).
In Spain, economic incentives and tax penalties have been recognized as driving policies in building and demolition waste management, demonstrating the beneficial impacts of these policies on waste recycling and the market for recycled aggregates (Calvo et al. 2014). In comparison, research on incentive policies for building and demolition waste recycling in China has shown how crucial it is to strike the correct mix between environmental taxes and subsidies for managing trash (Hua et al. 2022). Furthermore, it has been shown that tax incentives might inadvertently increase the energy efficiency of investments, highlighting the potential of tax incentives as a tool for accomplishing environmental objectives (Song et al. 2023).
The interaction between carbon taxes and innovation externalities has been examined to determine the optimal timing of climate change policy implementation, emphasizing the need for tailored R&D instruments and a combination of climate change and R&D policies to effectively target climate change goals (Gerlagh et al. 2009). Furthermore, tax incentives have been found to enhance corporate Environmental, Social, and Governance (ESG) performance, contributing to the body of research on the relationship between tax incentives and corporate behavior. In China, incentive-based environmental regulations have been shown to have a significant impact on carbon intensity reduction in certain provinces, highlighting the role of incentives in driving environmental outcomes (Xu 2022).

2.2. Tax Compliance Behavior

Global tax systems rely significantly on tax compliance behavior, which affects both revenue collection and the overall efficacy of fiscal policy. Policymakers and tax authorities must comprehend the factors influencing compliance behavior to create policies promoting voluntary conformity to tax laws. The complexity of tax compliance behavior has been the subject of several studies, which have shed light on the different processes and elements that affect people’s and companies’ desire to abide by the law (Oladipo et al. 2022; Bin-Nashwan et al. 2020; Markonah and Manrejo 2022)
The study conducted by Hikmah et al. (2021) emphasizes the importance of tax knowledge and justice that can shape tax compliance behavior. A level of understanding of regulations and taxation can significantly affect individuals’ or organizations’ compliance when it comes to paying taxes. Perceptions of fairness in the tax system play an important role in compliance. Taxpayers view tax regulations as fair and correct, so people tend to voluntarily comply with their tax obligations (Mas’ud et al. 2020).
Numerous studies have focused on the voluntary nature of tax compliance behavior, emphasizing the importance of elements such as attitudes, societal norms, and intents in promoting compliance (Albert and Fadjarenie 2022; Asri et al. 2023; J. M. Wang et al. 2021). People’s intent to abide by tax rules, their views toward taxes, and societal norms influence their compliance. Comprehending these normative and psychological elements is essential to forecasting and encouraging tax compliance across various taxpayer categories.
Moreover, regulatory frameworks and enforcement instruments significantly influence encouraging tax compliance behavior. Research has investigated the efficacy of enforcement tactics, including tax agent training and compliance model implementation, in raising tax compliance rates (Hikmah et al. 2021). Good enforcement influences taxpayers’ behavior by signaling that tax authorities take compliance with tax legislation seriously and discourage non-compliance.
Several external elements, such as work competency, social perceptions, and financial performance, have also been studied in relation to tax compliance behavior (Albert and Fadjarenie 2022). Work competency affects how well employees follow safety guidelines, which may extend to how they behave when paying taxes in an organizational setting. The fact that people’s inclination to abide by tax regulations can also be influenced by their opinions of the government, society, and their financial situation highlights the complex nature of tax compliance behavior.
The impact of tax education, belief systems, and early intervention on compliance behavior has been extensively studied. Educating individuals about taxes at an early age has the potential to promote compliance at an early age that may influence future behavior. In conclusion, the factors that influence individual and corporate tax compliance decisions have been identified in the literature on tax compliance behavior. Normative, psychological, and coercive external influences can drive compliance behavior and ensure tax system effectiveness.

2.3. Tax Compliance Theories

Tax compliance theory aims to comprehend the variables that affect people’s and companies’ decisions to abide by or disregard tax rules (Damayanti and Martono 2018; Markonah and Manrejo 2022). Perceptions of justice, the possibility of positive incentives, and the deterrent effect of punishments are the main components of this theory. According to studies, if individuals believe the system is fair and the laws are clear and apply to everyone equally, they are more likely to comply with their tax duties (Saad 2011; Kirchler 2007). Compliance tends to rise when people or businesses believe that tax rates are fair and when they benefit from the public services financed by their payments.
The functions of incentives and deterrents are important components of this theory. Measures including fines, audits, and the threat of legal action deter tax evasion. Compliance is encouraged by the psychological deterrent of the possibility of being discovered and subject to fines or other sanctions. However, people may oppose the system if perceived as unjust or onerous due to excessively complicated regulations or harsh penalties (Muflihani et al. 2021; Damayanti and Martono 2018). Conversely, incentives can promote favorable tax practices by providing observable advantages for early and precise tax returns, including credits or deductions.
However, assessments of tax compliance are influenced by larger social and environmental issues and are not made in a vacuum (Alm et al. 2019). The study of social influence theory looks at how peer, community, and social network expectations and behavior affect an individual’s compliance (Trivedi et al. 2004). Individuals are inherently prone to seek guidance on appropriate conduct from their social circles, relatives, and coworkers. When adherence to tax rules is accepted as the standard in a society, people are encouraged to follow suit in order to gain acceptance and stay out of trouble (Muflihani et al. 2021). Furthermore, people may adopt behaviors based on reliable information from their social networks, a phenomenon known as informational impact. For example, if people perceive that following tax regulations leads to tangible benefits for the community, such as improved infrastructure, they are more likely to feel compelled to comply with said regulations. By supporting initiatives that highlight taxes as a means of advancing societal well-being, tax authorities can capitalize on these social incentives.
The Environmental Behavior Theory emphasizes how sustainability awareness and dedication can influence compliance, especially with regard to environmental levies (Sen et al. 2020; Akdogan and Akdogan 2023). Many taxpayers are prepared to pay taxes that directly support environmental goals, such as carbon or pollution taxes, as concerns about the climate and the health of the environment develop on a worldwide scale (Kusumawardhani et al. 2024; Osman et al. 2021). Compliance becomes not only a legal requirement but also a moral decision in line with individual ideals when people realize that the money they pay in taxes supports initiatives that reduce environmental harm or advance renewable energy (Zhang et al. 2024a; Lin and Jia 2018). Clear government communication regarding the ecological impact of these fees can further increase the alignment between compliance and environmental responsibility.
Overall, the literature on environmental tax compliance emphasizes three key themes that are essential to our understanding of taxpayer behavior and the effectiveness of policy measures. First, despite specific research which cautions that excessively complex regulations can hinder compliance, most studies support the efficacy of transparent and well-structured environmental tax policies in improving compliance Boubaker et al. (2023); Kuralbayeva (2019); Jakob et al. (2022); Baranzini et al. (2017); Parry et al. (2012). Second, social and psychological elements bolster tax compliance Alm and Torgier (2011); Bin-Nashwan et al. (2020); Bobek et al. (2013); Hartmann et al. (2020). These elements include perceptions of fairness, societal norms, and early tax education. Even though most studies concur, some contend that more than social considerations are needed in the absence of financial incentives. Third, environmental levies have a range of economic effects. Although Ulucak et al. (2020) draw attention to economic hazards, especially in developing nations, Goulder (2002) and W. Chen and Hu (2018) argue that carbon prices have a beneficial effect on the adoption of clean technology.

3. Materials and Methods

Our systematic literature review was conducted using qualitative methods that provide a thorough and objective explanation of the literature on environmental tax compliance behavior. This approach reviews knowledge and identifies gaps in the literature (Stratton 2019; Sucharew and Macaluso 2019). Because it is evidence-based, this approach is suitable for making recommendations to policymakers.
This study uses bibliometric and scientometric analyses, which provide a solid basis for understanding the structure and dynamics of environmental tax compliance research. Both analyses are used to identify trends, patterns, and the impact of the literature on a field (Barbu et al. 2024; Hong et al. 2022; L. I. Hakam et al. 2023). The objectives of both analyses include identifying research gaps for the development of conceptual models or theoretical frameworks and deepening insights into the impact of research on environmental tax compliance behavior.
The bibliometric analysis focuses on collecting and mapping metadata from publications related to environmental taxes and compliance behavior (Binti Ibrahim and Jahja 2022). Meanwhile, scientometric analysis focuses more on measuring the scientific impact of the publications identified in the bibliometric analysis (Qasim 2017; Aryadoust 2023). Outputs from scientometric analysis include assessing the impact of research, such as the number of citations and the h-index; identifying collaborative networks between researchers or institutions; and analyzing the evolution of concepts (Borgohain et al. 2021; Waila et al. 2016). Figure 1 is an illustration of the methodology used in this study.
This study followed the Preferred Reporting Items for Systematic Reviews and Meta-study (PRISMA) criteria to guarantee a fair and open scientometric study. This process had four steps: inclusion, eligibility, screening, and search.
In the first stage, the Scopus database was used because it has wide coverage, reliable citation data, and normalization features (Thelwall 2019), making it a good choice as a determinant of search strings and databases in scientometric research on environmental tax compliance behavior. During the data collection stage, 1979 documents were found.
In the second and third stages, we considered the publication category, e.g., the journals in which the articles were published, and eliminated any duplicates. In the final stage, we ensured all the collected studies were published in the English language, and we assessed the suitability of the title, abstract, and keywords. The database search was conducted using the keywords listed in Appendix A. In this search, we found 1383 documents published between 2000 and 2024.
During the fourth stage, the Biblioshiny program was used for the scientometric analysis. This step included science mapping through a co-authorship/co-citation network analysis and performance analysis (with the latter focusing on citation trends and identifying the most influential journals and authors). The main study themes in environmental tax compliance were identified using co-word analysis and thematic evolution to determine the conceptual framework.

4. Results

4.1. Descriptive and Trend Analysis

In Table 1 shows the bibliometric analysis used 1383 articles from 531 sources published between 2000 and 2024. In general, the article topics followed the theme of this research, focusing on environmental policy, corporate strategy, and regulatory effectiveness in encouraging behavior toward sustainability. The number of publications focusing on behavior in environmental tax studies increased by 9.025% per year. The average age of the articles referenced in this study is 6.95 years. On average, each document has been cited 24.19 times; these results indicate that research on this theme is active and makes a recognized contribution to the wider literature. In this analysis, the 6157 relevant studies indicate that research on the theme of behavior in environmental tax is quite broad and covers a variety of diverse perspectives. The authors’ keywords (DE) indicate the total number of keywords identified in all the articles analyzed covering a wide range of specific topics and subtopics (Passas 2024). In our study, 3855 keywords were generated, which provided a basis for identifying trends and patterns. The total number of authors who contributed to the analysis of all articles in this study was 3346, while 231 authors published articles without collaborating with other authors, comprising a total of 242 articles. On average, each document on compliance behavior in environmental tax theme was written by about three authors. Almost 25% of the documents on this topic were written by authors from more than one country.
Figure 2 shows the trend of the number of publications and citations over a 24-year period (2000–2024). In the pre-COVID-19 period from 2000 to 2020, there was a significant and consistent increase, with some fluctuations, while 2020 saw a peak in the number of citations and the number of articles published (2632 total citations and 99 articles). The number of published articles increased significantly from 2021 to 2023; the highest number of published articles was 162, which was achieved in 2023. However, in 2024, there was a decrease in the number of articles published (127). This was inversely proportional to the total citations, which also decreased after COVID-19, with the lowest number of citations (151) recorded in 2024. The graph in Figure 2 shows that although the number of publications increases significantly on a yearly basis, the total citations have decreased. There is an urgent need for relevant and influential research that provides a new perspective on environmental tax compliance challenges.

4.2. Source Analysis

Figure 3 shows a list of the journal sources most relevant to the research topic of environmental tax behavior based on the number of published articles. Energy policy and economics dominate, with 69 and 64 articles, respectively; these publications play a significant role in the analyzed literature. In addition to energy-focused journals, some journals cover sustainability issues (D. F. Hakam et al. 2024). The journal Sustainability, which has published 52 articles on this topic, and the Journal of Cleaner Production, which has published 49 relevant articles, show that this research topic has a broad scope. This research also emphasizes economic analysis and environmental resource management, which are critical for understanding the impacts of environmental policies. Research on this topic has been published in Environmental and Resource Economics (48 articles) and the Journal of Environmental Economics and Management (34 articles). The journals Climate Policy (33 articles) and Ecological Economics (31 articles) show that environmental policies, including mitigation and adaptation strategies, are a significant concern in the literature. The journals Energy and Environmental Science and Pollution Research have published research that considers various aspects of environmental issues, with 31 and 27 articles, respectively. This research focuses on a multidisciplinary approach, including economics, public policy, and sustainability.
The most cited countries (Figure 4) are indicative of the quantity and quality of publications for each country. In particular, China has published numerous papers on this topic (up to 1185 publications), followed by the United States, with 674 papers. However, this country is still a significant contributor, despite publishing far fewer papers on this topic than China. Other countries such as the UK (240 articles), Canada (175 articles), and Australia (163 articles) have also made significant contributions to the number of documents published. China also dominates in terms of the overall research impact based on the total number of citations (6576). However, the United States almost matches this, with 5962 citations. In terms of the average number of citations per article, Australia stands out with an average of 35 citations per article, followed by Canada with an average of 30 citations per article, indicating tDhat the articles published in Australia are of high quality and are frequently referenced. The data in Table 2 highlight that although China has published many articles on this topic, most of the research is conducted nationally, and the number of SCPs is greater than the number of MCPs. In contrast, countries such as Australia and Canada have higher MCP ratios due to international collaborations, which are essential for improving research quality and global relevance.
Tsinghua University, Jiangsu University, and Chongqing University are leading institutions in China that dominate in terms of the publication of articles related to environmental tax research. China is very active in formulating environmental policies and involving tax instruments as a way to reduce emissions and improve energy efficiency. Several universities listed in Figure 5 are experts in energy technology and policy, such as North China Electric Power University and Huazhong University of Science and Technology; these institutions study how environmental taxation can be integrated into the behavior of companies and wider society in order to reduce emissions. Peking University, which is in seventh place in terms of the number of published articles, focuses on the compliance of countries with high levels of industrialization. At the same time, the University of Maryland, which has the same number of published articles, examines effective policies for encouraging environmentally friendly behavior in developed countries. Although China dominates in terms of overall contributions, the graph shows that significant contributions have been made by institutions in the United States and Europe.

4.3. Author Analysis

The number of citations indicates the value and influence of an author’s work. It is an essential reference for the topic of environmental tax behavior (Ullah et al. 2019). Three authors are very influential in this research area, as they have achieved the most citations. Among them, an article written by Goulder (2002) has the highest number of citations with 132 articles; in second place is a paper by Nordhaus (2008), which has been cited in 118 articles; and in third place is the work of Lin and Jia (2018), which has been cited 112 times. Böhringer and Rutherford (2009) and Fischer and Springborn (2011) have 92 citations each, followed by Y. Wang et al. (2024) with 81. Authors ranked four to ten have between 69 and 92 citations, which shows a fairly even contribution among these authors.
The analyses in Figure 6 and Table 3 have different purposes; the author impact analysis assesses each author’s impact and shows each author’s relationship. Wang et al. (2023a) and Zhang et al. (2024b) are in the first position with the highest number of publications among the listed authors, publishing 17 and 9 articles, respectively. A high number of publications is not guaranteed to affect the number of citations because the quality of the article and the relevance to the study are of greater importance in this regard. The author impact analysis will generate the h-index, m-index, and g-index values to quantify an article’s citations. Zhang et al. (2024b) has the highest h-index with ten articles, achieving a significant and consistent impact in this research area. In addition, Zhang et al. (2024b) has the highest g-index with a value of 15, followed by J. Li et al. (2014) with 12 articles. This result shows that other authors widely cite articles written by both authors. Z. Li et al. (2021) is the author with the fastest-growing impact; in a relatively short time (two years, from 2022 to 2024) he obtained an m-index value of 2.333. Y. Chen et al. (2021) is the author who has the highest number of citations (451); this shows that Y. Chen et al. (2021)’s writing is very famous and has a broad impact. Y. Chen et al. (2021) started publishing in 2008, whereas L. Liu and Xu (2022) published their first articles in 2009.

4.4. Document Analysis

Table 4 shows that a multidisciplinary approach combining policy, technology, circular economy, and risk analysis is critical to understanding environmental tax compliance. Studies by W. Chen and Hu (2018) and Krass et al. (2013) highlight how tax policies and incentives can influence green technology adoption and government and producer behavior. The important role of green technology in supporting environmental tax policy has been demonstrated by studies written by Binswanger (2001), Guandalini et al. (2015), and Pinzi et al. (2009). Research conducted by Geng et al. (2009) highlights how the circular economy approach is important for SDG-related policies and resource efficiency. Dai et al. (2016) showed the importance of statistical modeling and simulation in understanding environmental risks, especially in compliance with carbon tax policies.
The graph in Figure 7 shows that issues relating to carbon emissions, environmental taxes, and climate policy have remained a major research focus over the years. Environmental taxes and carbon taxes were the most discussed topics in 2011. The development of carbon pricing, climate policy, and electric vehicles increased from 2015 to 2023, in line with the growing global environmental concern. Environmental regulation and emissions trading have become frequently discussed in recent years (post COVID-19), indicating a focus on applicable policy and regulatory mechanisms (Y. Chen et al. 2021). Evolutionary games and uncertainty highlight human behavior in dealing with environmental policies, including ecological tax compliance behavior in 2013–2023 (W. Chen and Hu 2018). This research is on a path that is highly relevant to current global issues and can significantly contribute to the development of more effective policies for promoting environmental tax compliance.

4.5. Conceptual Structure

Figure 8 shows the evolution of research topics from 2000 to 2024. From 2000 to 2009, the focus was on pollution mitigation and basic emission-related regulations, with air pollution, pollution abatement, carbon taxes, and climate change being the dominant research topics. Meanwhile, the issues of sustainability and environmental regulation were introduced in this period in the form of a basic policy context. The period from 2010 to 2019 saw a shift, with topics becoming more specific (carbon taxes, environmental taxes, carbon emissions and efficiency). In this period, carbon taxation and emission reduction strategies attracted increased attention. The focus has since shifted to the latest trend (2020–2024), which focuses on more complex topics such as SDGs, carbon price, decarbonization, and carbon neutrality. These topics highlight the integration of environmental policies aimed at long-term sustainability. Commitment and optimality in environmental policy are relevant to this research.
In thematic map analysis, research topics are divided into groups based on two dimensions, namely density and centrality. Density is used to measure the development of a topic; if a topic has a high density, then its theory, methodology, and application are mature and broad. While centrality measures the relationship between issues in the field of study, high centrality will be the highlight. The thematic map is divided into four quadrants that showcase various themes. The first theme is motor, which is in the top right and has the potential to grow and be highly relevant. The second theme is niche, which is on the top left and has strong potential for development and more specific relevance. The third theme is emerging or declining, which is in the bottom left and has less developed topics and low relevance. The fourth theme is basic, depicted in the bottom right; it has a high level of main relevance but limited topic development (Barbu et al. 2024; Aryadoust 2023).
Between 2000 and 2010 (Figure 9a), public awareness of climate change and regulatory actions increased, and research on pollution prevention, environmental protection, and public policy accelerated. These themes, which fall under the category of motor themes, emphasize the importance of emission control and environmental management regulations. Niche subjects like profitability and energy taxes, on the other hand, point to initiatives to comprehend the financial effects of environmental taxes. Furthermore, the emphasis on environmental laws and economic growth points to a move away from traditional economic expansion and toward a regulation-based strategy for pollution control. There is room for more research into the burgeoning or waning subjects, which include economic modeling, greenhouses, environmental laws, and economic expansion. These undeveloped regions indicate a desire to investigate sustainability solutions and evaluate the financial impacts of environmental legislation. At the nexus of economics, sustainability, and public health, issues like energy taxes and profitability are becoming increasingly popular because they provide insights into how to balance environmental and economic objectives.
Between 2010 and 2020 (Figure 9b), the research focus in this area switched to more focused uses of fiscal tools to reduce emissions, with pollution tax, emission control, and environmental economics becoming the main subjects, in line with international initiatives to use carbon fees and other regulatory tools to meet climate commitments. Niche topics like economics and decision-making highlight the importance of strategic planning and economic analysis in environmental preservation. The growing emphasis on transportation and the implementation of green technologies within policy frameworks is reflected in fundamental subjects like public policy and electric automobiles. Research areas that are currently underdeveloped but have room to grow are highlighted in the Emerging or Declining Themes quadrant, which features topics like electric power generation and incentives for environmental legislation. These themes suggest that further research should be conducted to analyze how competitive dynamics and regulatory incentives promote sustainable power solutions, particularly with regard to the production of electric power. Research can strengthen the shift to clean energy and improve the efficacy of policy initiatives at the nexus of technology, the economy, and the environment by extending these new areas.
Research on taxation, pollution taxes, and emission control has increased significantly between 2021 and 2024 (Figure 9c), showing a clearer trend toward the employment of tax laws and strict rules to control emissions. The main research themes—such as carbon emissions and pollution taxes—emphasize the importance of fiscal measures in resolving environmental problems. An increasing interest in comprehending how individual preferences and behavioral characteristics affect environmental tax compliance is reflected in basic themes, including compliance, desire to pay, and discrete choice analysis. The problem indicates a greater understanding of how psychological and financial incentives contribute to the effectiveness of fiscal strategies for environmental management. Some topics, including economic conditions, carbon neutrality, and spatiotemporal analysis, are underdeveloped but have room for expansion in the Emerging or Declining Themes quadrant. The quest for carbon neutrality, the spatial and temporal dimensions of emissions, and the ways in which economic conditions impact the adoption of environmental policies are some of the study opportunities represented by these growing themes. Investigating these fields may yield a more thorough comprehension of the geographic and economic aspects of environmental taxes, improving the efficacy of policies intended to promote SDGs.

4.6. Intellectual Structure

Coupling authors is one of the tests used in intellectual structure analysis. This type of analysis identifies a study’s conceptual structure, domain themes, and topic evolution (Passas 2024; Borgohain et al. 2021). Figure 10 shows a network of frequently used keywords and demonstrates how ideas and concepts can be interrelated. The colors of the clusters show the grouping of interconnected topics, aiming to identify the main themes and subthemes in the field of study. The size of the nodes represents the frequency of word usage, indicating the most studied concepts in the literature. The lines indicate how often two keywords co-occur for the same topic, providing insight into the conceptual relationships between topics (Waila et al. 2016; Hong et al. 2022). According to the network structure and the relationship between issues (Figure 10), the keywords carbon tax and climate change have the largest nodes, indicating that the two topics appear frequently and highlighting the close relationship between the keywords and the visualization center.
The red cluster highlights the issues of carbon tax, carbon emissions, climate change, and SDGs. These issues indicate a strong relationship between carbon tax policy and climate change mitigation efforts, with links to energy efficiency, carbon pricing, and the economic impact of environmental policies. The green cluster relates to environmental policy, environmental regulation, compliance, and environmental taxes. Environmental policy and regulation are thus important pillars in understanding how compliance levels can be affected by various regulative factors. The blue cluster leads to analytical and theoretical approaches related to evolutionary games, willingness to pay, and carbon leakage. Figure 10 highlights the importance of integrating policy approaches with behavioral analysis and economic theory to understand the dynamics of compliance and policy effectiveness.

4.7. Social Structure

Figure 11 provides a visual depiction of the influence of global research that is conducted collaboratively between different countries. China and the United States dominate the research on environmental tax behavior because these countries experience rapid knowledge development (as shown by the red cluster). In addition, the red cluster highlights collaborations between several other countries, such as the United States, China, Germany, the United Kingdom, and other European countries. Asian countries such as Indonesia, India, Pakistan, and other countries can be found in the green cluster. Japan, New Zealand, and Africa are found in the blue cluster. South Korea, Belgium, Mexico, Sweden, and Columbia are found in the yellow and purple clusters.

5. Discussion

The purpose of analyzing environmental tax compliance behavior is to provide insights that will assist with the formulation of SDG-related policies. In light of the increasing public focus on the SDGs, environmental taxes are becoming a tool for mitigating climate change and encouraging environmentally friendly economic practices. However, the success of this program is highly dependent on tax compliance. Feelings of fairness, regulatory clarity, and social participation are highly influential in this regard. An increase in the number of publications on environmental taxes indicates that there is academic interest in this area. However, the decline in citation rates post COVID-19 suggests that there is a gap between studies and their applications. This gap has become a concern. There is a need for research that is not only theoretical but can also be applied to address the complexities of environmental taxation in the context of cyberspace (Rahayu et al. 2020; Savitri et al. 2021).
China and the US dominate the citations and publications on this topic due to their significant academic, economic, and environmental footprints. Both countries have extensive research infrastructures and want to address environmental challenges by creating innovative policies. Although China has the highest number of publications, research from Australia and Canada is of high quality and relevance due to these countries’ high level of international collaboration. This condition shows that cooperation between countries can lead to high-impact research, and will result in findings that can be used to face global challenges. The recent thematic evolution of research on pollution control and behavioral compliance, which was first investigated in the 2000s, reflects the increasing complexity of environmental governance.
A key finding of this research is the central role of perceived fairness and transparency in shaping environmental tax compliance. Economic theory explains that taxpayers will comply if the tax system is fair and rules are transparent and accountable. Public involvement and insight into paying taxes are very important because they can increase the legitimacy of environmental taxes and encourage voluntary compliance. A combination of incentives and enforcement mechanisms is vital in promoting compliance. These approaches help us to achieve economic and environmental outcomes that are expected to balance the carrot-and-stick dynamics in policy implementation.
In this study, we highlight the importance of international cooperation in improving research quality and environmental tax policies’ effectiveness. In addition, developing an effective environmental tax policy requires a multidisciplinary approach that integrates economic analysis with behavioral science and technology insights. Future research should explore the interdisciplinary nexus, focusing on developing practical and context-specific strategies to improve the implementation and impact of environmental taxes on a global scale.

6. Conclusions

From the results of the analysis, it can be concluded that environmental taxes (for both carbon and energy) are needed to achieve the SDGs and mitigate climate change. The success of this policy is reliant on the compliance of environmental tax actors because several factors can affect compliance, such as perceptions of fairness, tax knowledge, regulatory quality, and social involvement. This study proves that the number of publications regarding compliance behavior in environmental tax has increased every year but the number of citations has decreased since the COVID-19 pandemic. The results of this analysis indicate that relevant and practical research is needed to overcome the challenges of environmental taxes. Countries such as China and the United States dominate in terms of the number of publications and citations, which is driven by active collaboration across countries.
Following this study, we can make several suggestions regarding policies to improve compliance with environmental taxes. Firstly, since people have perceptions of compliance, fairness and people’s perceptions must be considered when designing regulations. This purpose will be achieved by increasing transparency, e.g., by educating the public about the purpose and benefits of environmental taxes and including communities, companies, and policymakers in the public consultation process.
In addition, compliance is strengthened by a combination of incentives and law enforcement. In its application, incentives such as subsidies or tax breaks can be given to industries and companies that have implemented environmental taxes, and strict sanctions will be imposed on violators. This approach can balance positive and negative factors, thus encouraging compliant behavior.
International cooperation is necessary to improve the quality of research and policy implementation. China and the United States have strong research capacities, so they can share knowledge and experience with other countries to help formulate and implement more effective environmental tax policies.
In addition, the development of environmental tax policy needs to incorporate a multidisciplinary approach by integrating technology, economics, and risk analysis to deal with the complexity of policy implementation and evaluate its effectiveness on an ongoing basis. This will allow policymakers to respond quickly to challenges and adapt policies to the needs of the field. By applying these approaches, we hope that environmental tax policy can become an effective fiscal instrument and tool to influence behavior and create more inclusive and participatory SDGs.

Author Contributions

Conceptualization, S.L.H., A.R., L.A.W., and M.A.N.; methodology, S.S.F.; software, L.I.H.; validation, S.L.H., A.R., and L.A.W.; formal analysis, S.L.H.; investigation, M.A.N.; resources, S.L.H.; data curation, L.I.H., and S.S.F.; writing—original draft preparation, S.L.H., A.R., L.A.W., L.I.H., M.A.N. and S.S.F.; writing—review and editing, S.L.H., L.I.H., and S.S.F.; visualization, L.I.H.; supervision, S.L.H., A.R., and L.A.W.; project administration, M.A.N. All authors have read and agreed to the published version of the manuscript.

Funding

This research received no external funding.

Data Availability Statement

The data that support the findings of this study are available on request from the corresponding author. The data are not publicly available due to privacy or ethical restrictions.

Conflicts of Interest

The authors declare no conflicts of interest.

Appendix A

(TITLE-ABS-KEY (‘green tax’ OR ‘eco-tax’ OR ‘ecological tax’ OR ‘carbon tax’ OR ‘pollution tax’ OR ‘sustainability tax’ OR ‘environmental levy’ OR ‘climate tax’ OR ‘resource tax’ OR ‘energy tax’ OR ‘environmental duty’ OR ‘environmental charge’ OR ‘environmental fee’ OR ‘pigovian tax’ OR emissions AND tax) AND TITLE-ABS-KEY (ABS-KEY (‘compliance’ OR ‘response’ OR ‘behaviour’)) AND PUBYEAR > 1999 AND PUBYEAR < 2025 AND (LIMIT-TO (DOCTYPE, ‘ar’) AND (LIMIT-TO (PUBSTAGE, “final”) AND (LIMIT-TO (LANGUAGE, “English”) AND (LIMIT-TO (SRCTYPE, “j”)).

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Figure 1. Methods for article selection and analysis procedures (L. I. Hakam et al. 2023).
Figure 1. Methods for article selection and analysis procedures (L. I. Hakam et al. 2023).
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Figure 2. Trend analysis.
Figure 2. Trend analysis.
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Figure 3. Most relevant source.
Figure 3. Most relevant source.
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Figure 4. The most cited countries.
Figure 4. The most cited countries.
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Figure 5. Most relevant affiliations.
Figure 5. Most relevant affiliations.
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Figure 6. Authors with the highest number of article citations.
Figure 6. Authors with the highest number of article citations.
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Figure 7. Trend topics.
Figure 7. Trend topics.
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Figure 8. Thematic evolution.
Figure 8. Thematic evolution.
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Figure 9. Thematic map. (a) Periode: 2000–2010. (b) Periode: 2010–2020. (c) Periode: 2020–2024.
Figure 9. Thematic map. (a) Periode: 2000–2010. (b) Periode: 2010–2020. (c) Periode: 2020–2024.
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Figure 10. Coupling author keywords.
Figure 10. Coupling author keywords.
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Figure 11. Coupling countries.
Figure 11. Coupling countries.
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Table 1. Summary of the descriptive information.
Table 1. Summary of the descriptive information.
DescriptionIndicatorResults
Main informationTimespan2000:2024
Sources (journals, books, etc.)531
Documents1383
Annual growth rate %9.02
Average age of document6.95
Average citations per doc24.19
References59,915
Document contentsKeywords plus (ID)6157
Authors’ keywords (DE)3855
AuthorsAuthors3346
Authors of single-authored docs231
Author collaborationSingle-authored docs242
Co-authors per doc3.03
International co-authorships %24.95
Document typesArticle1383
Table 2. Most relevant countries by corresponding author.
Table 2. Most relevant countries by corresponding author.
CountryArticlesSCP *MCP **FreqMCP_Ratio
China318257610.230.192
USA194147470.140.242
United Kingdom5944150.0430.254
Germany5537180.040.327
Canada5434200.0390.37
Australia4626200.0330.435
Spain4130110.030.268
Japan352690.0250.257
France312560.0220.194
Italy292360.0210.207
* SCP: Single-country publication ** MCP: multiple-country publication.
Table 3. Author impact.
Table 3. Author impact.
Authorh_indexg_indexm_indexTCNPPY_start
(Zhang et al. 2024b)10150.833244172013
(L. Liu and Xu 2022)890.525592009
(J. Li et al. 2014)7120.636296122014
(Z. Li et al. 2021)772.33314072022
(Zhang et al. 2024a)7110.538143112012
(Liu and Yang 2018)690.85717692018
(Wang et al. 2023a)690.54526092014
(Alberini et al. 2022)560.35729262011
(Y. Chen et al. 2021)570.29445172008
(Z. Chen et al. 2023)560.5569062016
Table 4. Top 10 cited documents of compliance on behavior environmental tax.
Table 4. Top 10 cited documents of compliance on behavior environmental tax.
Ref.TitleYearTotal CitationsMethodVariablesSampleResult (Positive/Negative)Author Keywords
(Krass et al. 2013)Environmental Taxes and the Choice of Green
Technology		2013597Comparative policy analysisEnvironmental tax levels; technology adoption ratesCase studies or national-level or case studies on the uptake of technology in sectors affected by green taxes.Positive: Research indicates that environmental taxes aid green technology adoption.Green Technologies
Sustainability
Environmental Policy
Environmental Taxes
Subsides and Rebates
(Binswanger 2001)Technological progress and sustainable development: what
about the rebound effect?		2001509Economic modelingTechnological progress; energy use; rebound effectData on energy consumption trends pre- and post-technology implementation.Mixed—Positive impact of technology, but negative rebound effect in energy efficiency.Rebound effect
Technological progress
Energy efficiency
Time Allocation
Energy Taxes
(Pinzi et al. 2009)The Ideal Vegetable Oil-based Biodiesel Composition: A Review of
Social, Economical and Technical Implications		2009417Systematic literature reviewProduction costs; environmental impact; market demandLiterature from biodiesel production studies across various countries.Positive—Biodiesel is viable with certain optimizations in feedstock.Biodiesel Production
Vegetable Oils
Sustainability
Transesterification Optimization
Non-edible Feedstocks
(Guandalini et al. 2015)Power-to-gas plants and gas turbines for improved wind energy
dispatchability: Energy and economic assessment		2015308Energy and economic assessment modelEnergy storage; dispatchability; economic costsSimulation data from power-to-gas plants and economic assessments in wind energy sectors.Positive—Demonstrates economic and energy efficiency benefits in power-to-gas systems.Power-to-gas
Electrolysis
Energy storages
Wind power
Grid balancing
Green gas
(W. Chen and Hu 2018)Using evolutionary game theory to study governments and
manufacturers’ behavioral strategies under various carbon
taxes and subsidies		2018292Evolutionary game theoryGovernment policies; manufacturer investment decisionsSimulated data to assess decision-making under carbon tax scenarios.Mixed—Shows both incentives and barriers for manufacturers in adopting low-carbon technology.Governments
Manufacturers
Carbin taxes
Government subsidies
Evolutionary game
(Geng et al. 2009)Implementing China’s circular economy concept at the regional level: A review
of progress in Dalian, China		2009283Case Study ReviewResource efficiency; waste reduction; economic growthRegional data from Dalian, China, on circular economy projects.Positive—Highlights successful implementation in Dalian and offers lessons for other regions.Circular economy
Sustainable Development
Resource efficiency
Eco-Industrial Parks
Environmental Management
(Leme et al. 2014)Techno-economic analysis and environmental impact assessment of
energy recovery from Municipal Solid Waste (MSW) in Brazil		2014249Techno-economic analysis and LCA—evaluates the economic feasibility and environmental impact of MSW-to-energy processes.Economic costs; emissions; energy outputData from MSW processing plants in Brazil.Positive—Shows MSW-to-energy as economically viable with reduced environmental impact.Municipal Solid Waste
Landfill
Biogas
Waste-to-Energy (WtE)
Techno-economic analysis
Life cycle assessment (LCA)
(Hardisty et al. 2010)A Dirty Word or a Dirty World?
Attribute Framing, Political Affiliation,
and Query Theory		2010239Experimental survey studyFraming effects; political affiliation; environmental choiceSurvey of consumers’ environmental preferences based on framing.Mixed—Demonstrates influence of framing and political views on environmental decision-making.Attribute framing
Constructed preference
Consumer choice
Political affiliation
Query theory
(Dai et al. 2016)CO2 Accounting and Risk Analysis for CO2 Sequestration at Enhanced
Oil Recovery Sites		2016235Risk analysis and geostatistical modelingCO2 storage capacity; environmental risksData from enhanced oil recovery sites in various locations.Positive—Supports CO2 sequestration as viable with managed risks.CO2 Sequestration
Enhanced Oil Recovery
Risk Analysis
Geostatistical Modeling
Monte Carlo Simulations
(Seifert et al. 2008)Dynamic behavior of CO2 spot prices2008228Stochastic optimal control and econometric analysisCO2 spot price fluctuations; emission trading volatilityTime-series data on CO2 spot prices in international markets.Positive—Provides insights on price behavior and volatility managementCO2 emission certificates
Emission trading
Sport price process
Stochastic optimal control
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MDPI and ACS Style

Hakam, S.L.; Rahayu, A.; Wibowo, L.A.; Hakam, L.I.; Nugroho, M.A.; Fuadi, S.S. Compliance Behavior in Environmental Tax Policy. J. Risk Financial Manag. 2024, 17, 542. https://doi.org/10.3390/jrfm17120542

AMA Style

Hakam SL, Rahayu A, Wibowo LA, Hakam LI, Nugroho MA, Fuadi SS. Compliance Behavior in Environmental Tax Policy. Journal of Risk and Financial Management. 2024; 17(12):542. https://doi.org/10.3390/jrfm17120542

Chicago/Turabian Style

Hakam, Suci Lestari, Agus Rahayu, Lili Adi Wibowo, Lazuardi Imani Hakam, Muhamad Adhi Nugroho, and Siti Sarah Fuadi. 2024. "Compliance Behavior in Environmental Tax Policy" Journal of Risk and Financial Management 17, no. 12: 542. https://doi.org/10.3390/jrfm17120542

APA Style

Hakam, S. L., Rahayu, A., Wibowo, L. A., Hakam, L. I., Nugroho, M. A., & Fuadi, S. S. (2024). Compliance Behavior in Environmental Tax Policy. Journal of Risk and Financial Management, 17(12), 542. https://doi.org/10.3390/jrfm17120542

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