Carbon tax implementation for SDGs in ASEAN: Systematic literature review and synthesis Analysis

Diana Airawaty (), Prashanth Beleya (), Mahendra Kumar Chelliah () and Endang Hariningsih ()

International Journal of Innovative Research and Scientific Studies, 2025, vol. 8, issue 4, 1548-1562

Abstract: This study aims to analyze carbon tax regulations and their implementation in ASEAN countries, focusing on their alignment with Sustainable Development Goal (SDG) 13: Climate Action. Using a systematic literature review method supported by the Watase application, relevant and recent studies were gathered from the Scopus database to ensure the currency and validity of the findings. The research explores both the conceptual basis and practical challenges of implementing carbon taxes as tools to achieve net-zero emissions. The findings reveal that significant efforts have been made by Indonesia, Malaysia, and Thailand, three key players in the Southeast Asian region, that have introduced carbon taxation mechanisms to reduce greenhouse gas (GHG) emissions and address climate change. However, these policies have not yet been fully implemented due to various obstacles, including a lack of clear execution plans, limited institutional resources, and difficulties in determining appropriate tax rates. Ultimately, this study provides a comprehensive and comparative analysis of the environmental, policy, and economic dimensions of carbon tax initiatives in ASEAN, offering insights into their potential effectiveness and areas requiring further development.

Keywords: ASEAN; Climate change; SDGs; Tax carbon. (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ijirss.com/index.php/ijirss/article/view/8131/1817 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aac:ijirss:v:8:y:2025:i:4:p:1548-1562:id:8131

Access Statistics for this article

International Journal of Innovative Research and Scientific Studies is currently edited by Natalie Jean

More articles in International Journal of Innovative Research and Scientific Studies from Innovative Research Publishing
Bibliographic data for series maintained by Natalie Jean ().