Subcommittee on Environmental Taxation

Subcommittee on Environmental Taxation

ESTABLISHED:  31st Session - October 2025

Mandate

The Subcommittee is mandated to develop further draft guidance on policy and administrative issues in the design and implementation of carbon taxes and other environmental taxes, building on the supplemental guidance approved by the Committee in 2025 and the 2021 United Nations Handbook on Carbon Taxation for Developing Countries, in light of subsequent country experiences and legal developments, with particular attention to the priorities and challenges of developing countries.

The Subcommittee shall identify linkages with the other Committee’s workstreams in its proposed work plan and, throughout its work, liaise with other relevant Subcommittees, including the Subcommittee on Extractive Industries Taxation, as appropriate, to ensure coherence across the Committee’s outputs.

The Subcommittee will present a proposed work plan, setting out priority areas for practical guidance, including sector-specific areas, based on developing country needs, identified gaps in existing international guidance, and available expertise, no later than the Thirty-second Session (March 2026).

The Subcommittee will deliver practical guidance on identified environmental taxation priority areas, no later than the Thirty-seventh Session (October 2028).

The Subcommittee will report to the Committee at each session.

In taking forward its work, the Subcommittee shall consult broadly with Member State observers, academia, international and regional organizations, civil society, and industry stakeholders.

COORDINATOR: 

• Giedre Lideikyte Huber (Committee Member)

PARTICIPANTS IN THE SUBCOMMITTEE:

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FOCAL POINT: 

• Olivier Munyaneza - Economic Affairs Officer, Financing Sustainable Development Office, DESA