Mapping the Nexus between Green Taxation and Technological Innovation in Enterprises: A Bibliometric Analysis

Amid the global push toward green transformation, the nexus between green taxation and enterprise technological innovation has emerged as a critical policy and research domain. However, fragmented institutional contexts and methodological divergence hinder cross-national knowledge integration. This study conducts a comparative bibliometric analysis of Chinese and international literature (2000–2025) to map structural trends, thematic evolution, and conceptual pathways in this field. Using CiteSpace (version 6.4.R6), we analyze 335 core publications from Web of Science and CNKI, incorporating keyword co-occurrence, cluster analysis, author and institutional networks, and temporal bursts. Additionally, we integrate grey literature from government agencies and international organizations to enhance policy relevance and institutional grounding. Findings reveal a shared three-stage evolution—policy experimentation, mechanism construction, and performance optimization—but divergent focal points: international studies emphasize systemic policy synergy and macro-level modeling, while Chinese research focuses on micro-level firm behavior and institutional adaptation. A nested conceptual framework is proposed to illustrate cross-scale linkages among national policies, industrial structures, and enterprise innovation responses. This research contributes to theory by synthesizing multi-level incentive mechanisms and enriching bibliometric methodology through policy-embedded validation. It also informs future scholarship by identifying key research gaps and proposing five directions for cross-contextual integration and simulation modeling. The study offers a novel lens for understanding green tax innovation dynamics and serves as a foundation for future comparative and interdisciplinary inquiry.