Advanced International Journal of Multidisciplinary Research

E-ISSN: 2584-0487 •   Impact Factor: 9.11

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Green Taxation as a Catalyst for Sustainable Commerce: A Comparative Analysis of Policy Frameworks in Developed and Developing Nations

Author(s) Mr. Satyamgiri Goswami, Dr. Hemant Valand
Country India
Abstract Green taxation has emerged as an important policy instrument for aligning economic activities with environmental sustainability. This study examines green taxation as a catalyst for sustainable commerce through a comparative analysis of policy frameworks in developed and developing nations. The research adopts a mixed-methods and comparative approach to analyse the design, implementation, and outcomes of environmental taxes, including carbon, energy, pollution, and resource-use taxes. It explores how differences in economic structure, institutional capacity, and development priorities influence the effectiveness of green taxation policies. The findings indicate that developed nations employ green taxation primarily to achieve climate mitigation goals, promote energy efficiency, and support green innovation, supported by strong enforcement mechanisms and revenue recycling. In contrast, developing nations use green taxation more cautiously, focusing on pollution control, resource conservation, and sustainable growth while facing challenges related to administrative capacity and equity concerns. The study highlights that, despite contextual differences, green taxation plays a significant role in encouraging environmentally responsible business practices and sustainable commerce. The paper concludes with policy recommendations to enhance the effectiveness of green taxation by balancing environmental objectives with economic growth and social equity considerations across different development contexts.
Keywords Green Taxation, Sustainable Commerce, Environmental Policy, Developed Nations, Developing Nations, Tax Instruments, Comparative Analysis
Discipline Sociology > Commerce / Economics
Published In Volume 3, Issue 6, November-December 2025
Published On 2025-11-10
DOI https://doi.org/10.62127/aijmr.2025.v03i06.1365
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