cover
Contact Name
Daniel T H Manurung
Contact Email
dtmanurung@gmail.com
Phone
+6281232591592
Journal Mail Official
internjesss@gmail.com
Editorial Address
PT. Keberlanjutan Strategis Indonesia Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123, Phone: +6222-2046-6451
Location
Kota denpasar,
Bali
INDONESIA
International Journal of Environmental, Sustainability, and Social Science
ISSN : 27209644     EISSN : 27210871     DOI : 10.38142/ijesss
Core Subject : Economy, Social,
International Journal of Environmental, Sustainability, and Social Science (abbreviated as IJESSS) p-ISSN 2720-9644 and e-ISSN 2721-0871 is a multidisciplinary journal covering all aspects of the environmental impacts of socio-economic development. The International Journal of Environmental, Sustainability, and Social Sciences is published quarterly and published in March, July and November. IJESSS also uses LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ways and means for achieving sustainability in all human activities aimed at such development. Coverage includes interactions among society, development and environment, and their implications for sustainable development; technical, economic, ethical and philosophical aspects of sustainable development; local, regional and global sustainability and their practical implementation; development and application of indicators of sustainability; development, verification, implementation, and monitoring of policies for sustainable development; sustainable use of land, water, energy and biological resources in development, waste management; impacts of agriculture and forestry activities on soil and aquatic ecosystems and biodiversity, Economic Circular and much more
Articles 791 Documents
Carbon Tax Revenue Allocation for Climate Mitigation and Sustainable Development: Comparative Evidence from 31 Countries and Indonesia Zhafira Khairana; Yuki Mahardhito Adhitya Wardhana; Kosuke Mizuno
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i5.2066

Abstract

Carbon taxation is recognized as an economic instrument for internalizing the negative externalities of greenhouse gas emissions while supporting the transition to a low carbon economy. This study examines carbon tax revenue allocation across 31 countries and explores its implementation potential in Indonesia. The countries were purposively selected based on the existence of an operational carbon tax and the availability of verifiable information on revenue allocation as of 2025. The study employs a qualitative approach using descriptive methods and secondary data sourced from academic literature and public policy documents. The findings reveal that among 31 cases allocated at least part of their carbon-tax revenues to climate-related purposes. However, the allocation mechanisms varied considerably across countries. Indonesia has established a legal basis for carbon taxation, but its implementation and revenue allocation arrangements remain under development. The findings indicate that the effectiveness of carbon tax policy depends greatly on the clarity of its design, revenue allocation schemes, and the accompanying social protection mechanisms. Policymakers are encouraged to prioritize the strengthening of earmarking regulations, cross sectoral integration, and institutional capacity building to ensure that carbon tax revenues are effectively utilized for climate mitigation and sustainable development.

Filter by Year

2020 2026


Filter By Issues
All Issue Vol. 7 No. 6 (2026): International Journal of Environmental, Sustainability, and Social Science (Nov Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul Vol. 7 No. 3 (2026): International Journal of Environmental, Sustainability, and Social Science (May Vol. 7 No. 2 (2026): International Journal of Environmental, Sustainability, and Social Science (Mar Vol. 7 No. 1 (2026): International Journal of Environmental, Sustainability, and Social Science (Jan Vol. 6 No. 6 (2025): International Journal of Environmental, Sustainability, and Social Science (Nov Vol. 6 No. 5 (2025): International Journal of Environmental, Sustainability, and Social Science (Sep Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul Vol. 6 No. 3 (2025): International Journal of Environmental, Sustainability, and Social Science (May Vol. 6 No. 2 (2025): International Journal of Environmental, Sustainability, and Social Science (Mar Vol. 6 No. 1 (2025): International Journal of Environmental, Sustainability, and Social Science (Jan Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May Vol. 5 No. 2 (2024): International Journal of Environmental, Sustainability, and Social Science (Mar Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul Vol. 4 No. 3 (2023): International Journal of Environmental, Sustainability, and Social Science (May Vol. 4 No. 2 (2023): International Journal of Environmental, Sustainability, and Social Science (Mar Vol. 4 No. 1 (2023): International Journal of Environmental, Sustainability, and Social Science (Jan Vol. 3 No. 3 (2022): International Journal of Environmental, Sustainability, and Social Science (Nov Vol. 3 No. 2 (2022): International Journal of Environmental, Sustainability, and Social Science (Jul Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul Vol. 2 No. 1 (2021): International Journal of Environmental, Sustainability, and Social Science (Mar Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul Vol. 1 No. 1 (2020): International Journal of Environmental, Sustainability, and Social Science (Mar More Issue