Green taxation and the SDGs: the influence of higher education on sustainability – a systematic review

Abstract

Purpose – Considering the objectives and targets outlined in the 2030 Agenda and the pivotal role of Higher Education Institutions (HEIs) in their accomplishment, this study aims to analyse the influence of environmental fiscal policies and the integration of green taxation in Higher Education (HE) on achieving the Sustainable Development Goals (SDGs). Design/methodology/approach – This study was conducted following the PRISMA guidelines using a systematic literature review. The Scopus database was used to collect scientific articles between 2004 and 2024. Findings – The analysis suggests that most studies on environmental fiscal policies and green taxation concentrate on the effects of carbon taxes. Conversely, it can be posited that green taxation is a fundamental instrument for ensuring beneficial results for the environment, as evidenced by its capacity to mitigate greenhouse emissions. The incorporation of green taxation in HE enables pro-environmental behaviour. Research limitations/implications – This research process excluded potential sources of data for the integration of green taxation into HE. Furthermore, the authors believe that the sample analysed is sufficient to address this study’s purpose and findings presented. Practical implications – This study presents implications for the reflection of HEI leaders and policymakers on the integration of green taxation into HE. Social implications – This study demonstrates the importance of HE for pro-environmental behaviour regarding the SDGs. Originality/value – This study represents a contribution to the integration of green taxation in HE and its relation to the objectives of the 2030 Agenda.