Abstract:

The study analyzes the main research directions on the relationship between value added tax and environmental sustainability. The analysis is based on a sample of 107 publications from the Web of Science Core Collection, published between 2015-2026. The processing is carried out with the help of Biblioshiny and VOSviewer, by combining descriptive analysis of publications and citations with analysis of the co-occurrence of keywords and bibliographic coupling. The main research directions concern VAT reforms, energy and circular economy, environmental taxation and mobility incentives. The links identified show that VAT is analyzed in different contexts, including investments, business performance, consumption and the design of tax measures. The study provides an overview of this area and supports the formulation of future research on the conditions under which VAT can contribute to environmental objectives