Table 1 Summary of Current Research.

Definition and Origin of Green Taxation

Green taxation, also known as environmental taxation, originated from the concept of Pigovian taxes.

From Pigou’s introduction to modern scholars, the definition and scope of green taxation have gradually expanded.

Marshal, Norouzi, Fahad, Saad, Deng, Mohammed, et al.

Classification of Green Taxation

Green taxation can be categorized into narrow and broad terms.

Narrow taxation focuses on emissions of pollutants, while broad taxation considers the harmonious development of the economy, ecology and society. |

Deng, Mohammed, et al.

Definition of Green Innovation

Green innovation refers to new or improved processes, technologies, systems and products.

These innovations aim to reduce or avoid environmental issues and are divided into green process innovations and green product innovations.

Franceschini, Kemp, Rennings, et al.

Definition and Goals of Green Development

Green development is a sustainable development strategy aimed at promoting economic growth, social welfare and environmental protection.

It involves a series of measures to reduce environmental impacts, protect ecosystems and biodiversity.

Hussain, Mehmood, et al.

The Relationship between Green Taxation and Green Development

Green taxation is considered a crucial tool for driving green development.

By reducing costs and motivating businesses and the public, green taxes foster environmental conservation and economic growth.

Pourkarimi, Chien, Hu, Sun, László C, Wang, Hafi, et al.

The Relationship between Green Taxation and Green Innovation

Green taxation can influence corporate activities in green innovation.

Appropriate environmental regulations, such as green taxes, positively impact green innovation.

Porter Hypothesis, Song, Wang, Xu, et al.

Management in Resource-Constrained Enterprises

This explores how enterprises with limited resources manage their resources to achieve optimal states.

Managing limited resources is a slow and challenging process, and optimal resource allocation is crucial.

Zahra, et al.

Design and Implementation of Green Innovation Policies

A review of literature and policies on green innovation policies, including green tax policies.

The designing and implementing green innovation policies changes incentive structures and resource flows.

Kooreman, et al.

Technological Lock-In and Path Dependency

Research on how lock-in to existing technological paths may limit the scope and direction of innovation.

Technological lock-in can make the shift to sustainable innovation pathways more challenging.

Foxon, Cecere, et al.