The protection of the environment is a matter of global concern that effects the population and endangers future generations. Consequently, the implementation of measures such as green taxation (also referred to in the international literature as environmental taxation and environmental law) is significant to effect behavioural change. In this context, the role of Higher Education Institutions (HEIs) is utmost importance in terms of sustainability and economic growth. This study aims to critically analyse the courses offered in the field of green taxation at the top 100 universities in the Shanghai Ranking, 2023. This analysis will contribute to the body of knowledge about the progress made in teaching green taxation and the measures that have been put in place by governments to this end. The study revealed that in European Union and China, the teaching of science and technology continues to be a dominant force.