Carbon Taxation and Enterprise Strategy: A Bibliometric Analysis of Global Research from 2010 to 2025 with Policy Implications for Vietnam

Carbon taxation is increasingly recognized as a market-based instrument for internalizing emissions externalities and influencing firms’ strategic behavior. In the context of Vietnam’s net-zero commitment and evolving carbon-pricing agenda, understanding how carbon taxation relates to enterprise strategy has become increasingly important, although existing evidence remains fragmented. This study provides a bibliometric synthesis of the global literature on carbon taxation with an explicit focus on enterprise-level strategy. Based on 152 publications indexed in the Web of Science Core Collection from 2010 to 2025, with a total of 4,150 citations, the study applies performance analysis and science-mapping techniques using VOSviewer and the bibliometrix package in RStudio. The results show a marked increase in publication output after 2020, suggesting that this is a rapidly expanding yet still relatively young research field. Six dominant thematic streams emerge: carbon tax governance and instrument interactions; firm-level strategic responses; low-carbon supply-chain decisions; innovation and competitiveness under tax pressure; system- and technology-oriented modeling; and performance-oriented strategic adaptation in regulatory contexts. Based on these patterns, the study discusses implications for Vietnam’s research and policy agenda, emphasizing policy coordination, sequencing, revenue recycling, and enterprise-level adjustments in production, investment, and supply-chain management. Overall, the study offers a structured knowledge base for future research and policy design in emerging economies.