Darmawati

Local government finance has a critical impact on regional sustainability and governance. This study seeks to conduct comprehensive analyses of evolving trends and future directions in municipal finance research. It aims to address the insufficient longitudinal studies and fragmented understanding of how municipal finance practices and policies evolve by providing systematic evidence on dynamic trends and potential future trajectories. The study employed bibliometric analysis using Scopus and Google Scholar databases and Publish or Perish (PoP) software to analyze literature dynamics and associated topics and research trends and improve understanding of local government financial research. The results show a strong focus on local governance. Key themes included transparency, accountability, and financial sustainability, highlighting the critical need for good governance and fiscal prudence. The promising directions are technology (e-government) and comprehensive actions on the economic side through public-private partnerships and financial sustainability. Critical themes are fiscal stress, budgeting, and local government finance. However, new trends in sustainability, public-private partnerships, financial resilience, municipal bonds, and land finance are emerging as significant research areas. It highlights the field’s adaptability to evolving social and economic conditions. Through a thorough synthesis of these insights, stakeholders are better positioned to gain a deeper understanding of the current landscape of local government finance studies and their broader implications within a constantly changing global environment.

Acknowledgments
The authors would like to express their sincere gratitude to the Dean of the Faculty of Economics and Business, Hasanuddin University, for their invaluable support and assistance in this research. Their unwavering commitment to advancing academic research and community service has been the key to completing this study.

Carbon taxes are increasingly recognized as a critical tool in mitigating climate change by reducing carbon emissions. This study analyzes research trends in carbon tax studies using bibliometric techniques and social network analysis to explore their environmental and economic impacts and policy implications. By analyzing 922 documents from 308 sources published between 1968 and 2024, the study identifies key topics, emerging trends, and collaboration patterns among researchers. The results show a significant increase in carbon tax publications and citations, particularly from 2000 to 2019, peaking around 2017–2019, followed by a decline after 2021. The most frequently studied topics include carbon tax effects on emissions reduction, economic balance, and environmental sustainability. Social network analysis reveals influential researchers and institutions driving the discourse on carbon taxes, highlighting the importance of interdisciplinary collaboration in shaping effective policies. These findings provide insights into the evolution of carbon tax policies and underscore the need for continued research on specialized themes such as the role of carbon taxes in supply chain management, social equity, and energy policy.

Acknowledgments
The authors would like to express their sincere gratitude to the Rector and the Dean of the Faculty of Economics and Business, Hasanuddin University for their unwavering support and invaluable assistance in this analysis. Their commitment to advancing academic research and community service has been instrumental in completing this study.