国内碳税研究的发展演变及当前热点分析——基于CSSCI期刊的可视化分析  

The Development and Evolution of Domestic Carbon Tax Research Hotspots and Analysis of Current Hotspots

作　　者：梁美健[1] 魏淼洁 LIANG Mei-jian;WEI Miao-jie(Capital University of Economics and Business,Beijing 100000,China)

机构地区：[1]首都经济贸易大学财政税务学院,北京100070

出　　处：《山东工商学院学报》2022年第6期32-43,78,共13页Journal of Shandong Technology and Business University

摘　　要：基于CSSCI期刊,借助CiteSpace文献计量工具,对我国整个碳税研究进程以及研究热点进行梳理,重点对当前研究热点进行分析。研究发现,我国碳税的研究热度越来越高,已经形成了多个不同的研究热点主题;我国碳税研究热点的发展演变过程以2010年和2016年为时间节点,分为三个阶段。研究热点发展演变过程总体上呈现出由借鉴到自主探究,不断深入细化的特征。当前我国碳税研究热点聚焦于微观层面以及碳税与碳交易的协同效益,关注碳税对企业各方面决策的影响,碳税研究方向更为具体化。Based on CSSCI journals,with the help of CiteSpace bibliometric tools,the entire carbon tax research process and research hotspots in China were sorted out,focusing on the current research hotspots.It is found that the research on carbon tax in China is getting hotter and hotter,and several different research hotspot themes have been formed;the development and evolution process of China's carbon tax research hotspots is divided into three stages with 2010 and 2016 as the time points.The development and evolution process of research hotspots generally shows the characteristics of continuous in-depth refinement from borrowing to independent exploration.The current carbon tax research hotspots in China focus on the micro level and the synergistic benefits of carbon tax and carbon trading,focusing on the impact of carbon tax on enterprises'decisions in various aspects,and the direction of carbon tax research is more specific.

关 键 词：碳税 碳税政策 研究热点 可视化分析 CITESPACE 

分 类 号：F812.42[经济管理—财政学]