Taxation and the Sustainable Development Goals: A Bibliometric Analysis of Global Research

Abstract

This study attempts to explain the development of global studies linking taxation issues with sustainable development within the framework of the Sustainable Development Goals (SDGs). Through bibliometric analysis, seven main clusters were obtained, namely: climate change and environmental economics, sustainable development related to investment, renewable energy and energy policies, global taxation systems and economic inequality, green economy and environmental sustainability, economic growth linked to environmental taxes, and technological innovation related to carbon taxes. Over time, research focus has shifted. In 2022, the most frequently studied topics remained technical, such as carbon emissions, climate change, and carbon tax instruments. In 2023, the research direction began to evolve, linking sustainable development, environmental taxes, economic growth, and environmental protection issues. In 2024, research focused more on institutional aspects, encompassing fiscal reform, tax policy, corporate governance, transparency, and even corruption. This research demonstrates a shift in focus from technical issues to institutional and governance studies. Its novelty lies in its emphasis that achieving the SDGs depends not only on technical instruments but also on the quality of the tax system, the effectiveness of fiscal reforms, and the application of transparency and accountability principles. This is crucial, especially for developing countries, which still face significant challenges in strengthening tax systems and governance.