| Issue |
E3S Web of Conf.
Volume 388, 2023
The 4th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2022)
|
|
|---|---|---|
| Article Number | 03012 | |
| Number of page(s) | 9 | |
| Section | E-Business Sustainability | |
| DOI | https://doi.org/10.1051/e3sconf/202338803012 | |
| Published online | 17 May 2023 | |
Development in Implementation of Carbon Tax: A Bibliographic Study
Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia 11480
* Corresponding author: harrell.cahyadi@binus.ac.id
† Corresponding author: megadea.marcheila@binus.ac.id
‡ Corresponding author: rosinta_ria_panggabean@binus.ac.id
The purpose of this study is to map various research articles related to development trends in implementation of the carbon tax from 1994 to 2021. This study used a quantitative method with a bibliometric approach. Mapping is based on the level of publisher accreditation, quality of journals, theories used, unit of analysis, research methods, number of years of coverage, dependent & independent variables, and results. The research articles used in this study are as many as 84 that are published by accredited journals and indexed by Scopus. Most of the research used a quantitative method also dependent variables and three independent variables. Most of the result shows the carbon tax is considered to have a positive impact on reducing gas emissions.
© The Authors, published by EDP Sciences, 2023
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