Compliance Behavior in Environmental Tax Policy

Suci Lestari Hakam (), Agus Rahayu, Lili Adi Wibowo, Lazuardi Imani Hakam, Muhamad Adhi Nugroho and Siti Sarah Fuadi
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Suci Lestari Hakam: Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, Bandung 40154, Indonesia
Agus Rahayu: Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, Bandung 40154, Indonesia
Lili Adi Wibowo: Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, Bandung 40154, Indonesia
Lazuardi Imani Hakam: Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, Bandung 40154, Indonesia
Muhamad Adhi Nugroho: Ministry of Finance, Republic of Indonesia, Pekanbaru 28293, Indonesia
Siti Sarah Fuadi: Indonesia’s Sustainable Economy and Financial Advancement (ISEFA), Bandung 40132, Indonesia

JRFM, 2024, vol. 17, issue 12, 1-24

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.

Keywords: environmental tax; carbon tax; compliance behavior; sustainable development goals (SDGs); tax policy; bibliometric analysis (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2024
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