Green taxes and fiscal sustainability: bibliometric review of doctrinal approaches
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Abstract
Environmental degradation has led governments and international organizations to explore and propose mechanisms that promote sustainability. One such proposal is known as green taxes, which have emerged as a tool to boost tax revenues and strengthen public policies. A bibliometric study was conducted to identify the level of scientific production and development of the main variables related to research regions, areas of knowledge, and data of great relevance to research. During the period 2010–2025, a total of 11,172 publications related to green taxes and fiscal sustainability were produced. These are distributed as follows: 75.4% scientific articles, 8.8% conference papers, 8.6% book chapters, 1.7% review papers, 1.8% books, and 1.8% other documents. This highlights the importance and rise in popularity of the study variables over the years.
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Paulina del Rocío Calvache-Pintado, Universidad Central del Ecuador
https://orcid.org/0000-0003-2619-1178
Dr. Paulina del Rocío Calvache Pintado holds a PhD in Accounting and Auditing from Universidad Central del Ecuador, with an outstanding fourth level education that includes a Master in Financial Management from Universidad Complutense de Madrid (Spain), a Master in Accounting Management and Corporate Finance from Universidad Central del Ecuador and a Diploma in Finance from the University of Victoria (United States). He is currently pursuing a Doctorate in Business Administration at the Universidad Nacional de La Plata, Argentina.
He has more than 30 years of professional experience, developed in national and international companies, where he has led processes of auditing, accounting management, corporate finance and tax compliance. He is a qualified auditor and qualified liquidator by the Superintendence of Companies of Ecuador.
In the academic field, he has more than 17 years as a university professor, excelling in teaching taxation and accounting at institutions such as the Universidad Central del Ecuador, the Escuela Politécnica Nacional and the UPTL. She is a member of the Taxation Commission of the Interamerican Accounting Association (AIC) and coordinator of the Education Commission of the Association of Accountants of Pichincha and Ecuador. In addition, she is the author of several books and scientific articles, consolidating her position as a technical, academic and professional reference in the country.
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