A Decade of Research on Petroleum Tax Effects: A Review and Future Clean Energy Agenda

Purpose: The objective of this study was to review and synthesize research on petroleum tax effects and make suggestions towards a clean energy agenda. Design/Methodology/Approach: Peer-reviewed journal articles published during the last decade—from 2013 to 2023 were used to conduct this systematic literature review. Scopus database was the source of the papers garnered to conduct this study. Selected keywords from a rigorous review of literature were pooled with Boolean operators and searched. Subsequently, a scrupulous screening procedure was adopted to select the relevant articles for synthesis in this study, using the SPAR-4-SLR protocol. Findings: This study identified core publication vents and papers, key theoretical and methodological approaches and key variables of interest that exist in petroleum tax effects literature. Based on the findings, a few research areas were suggested for future studies. Research Limitation/Implications: It is expected that the results of this study would significantly contribute to literature on petroleum tax effects, as it can extend conceptual perspectives of resolutions made towards the adoption and implementation of alternative renewable (clean) energy sources in accordance with the seventh sustainable development goal (SDG 7). However, the study was based on documents retrieved from Scopus and any limitations of the database may have implications for the verdicts. Practical Implication: The outcome of the research is critical in evaluating the environmental effects of petroleum tax and forecasting petroleum consumption. Originality/Value: This inquiry filled a need to review the current state of literature on petroleum tax effects, and made suggestions for future research.