Carbon tax implementation for SDGs in ASEAN: Systematic literature review and synthesis Analysis

Abstract

This study aims to analyze carbon tax regulations and their implementation in ASEAN countries, focusing on their alignment with Sustainable Development Goal (SDG) 13: Climate Action. Using a systematic literature review method supported by the Watase application, relevant and recent studies were gathered from the Scopus database to ensure the currency and validity of the findings. The research explores both the conceptual basis and practical challenges of implementing carbon taxes as tools to achieve net-zero emissions. The findings reveal that significant efforts have been made by Indonesia, Malaysia, and Thailand, three key players in the Southeast Asian region, that have introduced carbon taxation mechanisms to reduce greenhouse gas (GHG) emissions and address climate change. However, these policies have not yet been fully implemented due to various obstacles, including a lack of clear execution plans, limited institutional resources, and difficulties in determining appropriate tax rates. Ultimately, this study provides a comprehensive and comparative analysis of the environmental, policy, and economic dimensions of carbon tax initiatives in ASEAN, offering insights into their potential effectiveness and areas requiring further development.