Fiscalidad y sostenibilidad en energía renovable para América Latina

This article presents a theoretical perspective on sustainable development, renewable
energy and tax legislation in China, analyzing concerns about global warming and its
effects on the environment. Several phases were structured: (1) exposition of qualitative
and quantitative foundations of green taxation; (2) review of the China case study,
identifying various alternatives aimed at decarbonization processes in accordance with the
Sustainable Development Goals (SDGs); (3) a matrix of policies developed in some Latin
American countries is presented, aimed at decarbonization processes in accordance with
the sustainable development objectives (SDG), such as the use of different energy variants,
as well as the adoption of clean energies that reinforce the technological innovations of
companies; (4) As a complement, a bibliometric analysis is carried out with support in
VOSviewer 1.6. 19 and Biblioshiny in R, of the keywords “green tax”, “environmental tax”,
“global warming”, “renewable energies”. The results show the need for government entities
to continue their work in establishing fiscal policies to improve environmental problems and
raise society’s awareness of their compliance. Likewise, an opening for global monitoring
of progress in fiscal matters in synergy with the Sustainable Development Goals (SDGs).
Therefore, studies can be suggested by economic sectors related to sustainability,
commitment to the 2030 agenda at the Latin American level.