<![CDATA[Green fiscal policy has become an increasingly important instrument for addressing environmental challenges while supporting sustainable economic development. Despite the growing body of research on environmental taxation, carbon taxes, green subsidies, and environmental fiscal reforms, findings remain fragmented across different contexts and policy instruments. This study aims to systematically review the literature on green fiscal policy and sustainable economic development to identify research trends, key findings, implementation challenges, and future research directions. A Systematic Literature Review based on the PRISMA framework was employed. Relevant articles published between 2014 and 2025 were collected from Scopus, Web of Science, and ScienceDirect databases. Following the screening and eligibility process, 48 peer-reviewed articles were included in the final analysis. The findings indicate that carbon taxation is the most widely studied fiscal instrument, followed by environmental taxation, green subsidies, and environmental fiscal reforms. The literature shows that green fiscal policies contribute to economic growth, green investment, technological innovation, carbon emission reduction, and energy efficiency improvement. However, social dimensions such as income distribution and social welfare remain underexplored. Political resistance, institutional constraints, and public acceptance issues were identified as major implementation challenges. Overall, green fiscal policy plays a strategic role in promoting sustainable economic development and supporting the transition toward a low-carbon economy. ]]>
