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This information is furnishedin confidence to understand that it will not, without prior written permission from theATAF, be used for purposes other than for what is intended.  \nSeries: ATAF Tax programmes publications  \nABOUT ATAF  \nThe African Tax Administration Forum is an organization that was established by Africanrevenue authorities in 2009 to improve the performance of tax administrations in Africa.Now in its 11th year of existence, ATAF has positioned itself as Africa’s homegrownsolution to improving revenue collection, advancing the role of taxation in governanceand state-building and providing a voice for the continent on international tax issues.The tax administrations of 40 countries in Africa are members of ATAF, i.e. , 74% of taxadministrations on the continent, making it the premier body on tax matters on thecontinent. Two countries, Mali and Somalia, were the latest to join the organizationin 2020. ATAF believes that better tax administration will enhance economic growth,  \nincrease its citizens’ accountability, and more effectively mobilize domestic resources.  \nENVIRONMENTALTAXES  \nDEFINED  \nFOR MORE INFORMATION:  \nATAF Secretariat  \nTax Programmes DepartmentHatfield Gardens, Block G, 2nd FloorHatfield, Pretoria, South Africa, 0181Tel: +27 12 451 8800  \nE-Mail: skhan@ataftax.orgwww.ataftax.org  \nENVIRONMENTAL TAXES DEFINED  \nAcknowledgements   \nThe ATAF Tax Programmes Department produced the Environmental Taxes Defined: An ATAFpolicy brief.  \nThe publication was prepared by Tatiana Falcão in the ATAF Tax Programmesteam, under Sameera Khan and overall direction of Mrs . Mary Baine, Director,  \nTax Programmes . Dr. Eze ra Madz ivanyi ka and Dr. Nara Monk am providedguidance and comments.  \nTheATAF Secretariat extends its gratitude to all member states for their continued support, data andresources that underpin our publications.  \nThe support of members, development partners and donors also play a vital role in the success ofATAF’s development as a powerful platform for Africa on tax matters, with continued technical andfinancial support since its inception in 2009.  \nTable of Contents   \nExecutive Summary...................................................................................... 1  \n1. Introduction .............................................................................................2  \n2. The International Environmental Agreements that InformEnvironmental Taxation ...........................................................................4  \n2.1. THE UNITED NATIONS FRAMEWORK CONVENTION ON CLIMATE CHANGE ............... 4  \n2.2. THE KYOTO PROTOCOL.................................................................................................. 4  \n2.3. THE PARIS AGREEMENT.................................................................................................. 6  \n2.4. OTHER CLIMATE AGREEMENTS ..................................................................................... 7  \n3. General Principles of","cbCaijNrlocbyVkx","https://ap.wps.com/l/cbCaijNrlocbyVkx","pdf",4347473,"English","# Executive Summary\n# 1. Introduction\n# 2. The International Environmental Agreements that Inform Environmental Taxation\n## 2.1. The United Nations Framework Convention on Climate Change\n## 2.2. The Kyoto Protocol\n## 2.3. The Paris Agreement\n## 2.4. Other Climate Agreements\n# 3. General Principles of Environmental Tax Law\n## 3.2. Linking to Africa\n# 4. Distinguishing Environmentally Related Taxes from Environmental Taxes\n# 5. Identifying the Classes of Environmental Taxes\n## 5.1. Carbon Taxes\n## 5.2. Energy Taxes\n## 5.3. Fossil Fuel Taxes\n## 5.4. Pollution Taxes\n## 5.5. Transport Taxes\n## 5.6. Resource Taxes\n# 6. Conclusion\n# Bibliography","[{\"question\":\"Why does the brief discuss environmental taxes?\",\"answer\":\"It addresses the revenue pressure governments face after the COVID-19 pandemic and explains that environmental taxes have been identified as a suitable approach to help revive growth.\"},{\"question\":\"Which international climate agreements inform environmental taxation?\",\"answer\":\"The brief covers the UN Framework Convention on Climate Change, the Kyoto Protocol, the Paris Agreement, and other climate agreements.\"},{\"question\":\"How does the brief categorize environmental taxes?\",\"answer\":\"It identifies classes including carbon taxes, energy taxes, fossil fuel taxes, pollution taxes, transport taxes, and resource taxes.\"}]","Environmental Taxes Defined - ATAF Policy Brief | PDF",1789799963,6]