Mapping the Terrain of Accounting Research on Green Tax Incentives: A Bibliometric Analysis on African Perspectives and Global Trends

Abstract

Green tax incentives have emerged as pivotal tools in global efforts to combat climate change and promote sustainable development. The study set out to examine the terrain of academic research on green tax incentives from 2015 to 2024, providing an understanding of publication trends, geographical distribution, and key research themes. A bibliometric review methodology grounded in a quantitative approach that systematically analyses scholarly publication data to map research trends, assess scientific impact, and visualize knowledge structures in the field of green tax incentives was employed to meet the study’s objectives. The study highlights the growing global interest in green tax incentives, with China and the U.S. leading research efforts, while contributions from Europe, East Asia, and Oceania continue to expand. Africa’s research output remains relatively low, yet the study underscores the continent’s distinct challenges and opportunities in implementing such incentives. Keyword analysis identifies central themes like climate change, carbon tax, and environmental policy, reinforcing their role in shaping sustainable fiscal measures, while the emerging concept of the green paradox highlights the unintended consequences of environmental policies. Finally, the study notes Africa’s vulnerability to climate change despite its minimal contribution to exacerbating the phenomenon. This calls for more research focus on environmental policy in the African region and an urgent need for green financing in response to the effects of climate change. The study expands the body of knowledge on green tax incentives, emphasizing their dual benefits of economic growth and environmental sustainability by bringing African perspectives to the forefront.