Goal 12: Ensure sustainable consumption and production patterns : Rationalize inefficient fossil-fuel subsidies that encourage wasteful consumption by removing market distortions, in accordance with national circumstances, including by restructuring taxation and phasing out those harmful subsidies, where they exist, to reflect their environmental impacts, taking fully into account the specific needs and conditions of developing countries and minimizing the possible adverse impacts on their development in a manner that protects the poor and the affected communities

Amount of fossil-fuel subsidies per unit of GDP (production and consumption)

Fossil fuels are fuel that use underground resources such as coal, oil, and natural gas. By extension, it also includes all secondary fuels(including electricity and heat) manufactured from a fossil fuels. Fossil fuel subsidies cover both subsidies for consumers and producers. In order to measure fossil fuel subsidies, three sub-indicators are recommended for reporting on this indicator: 1) direct transfer of government funds; 2) induced transfers (price support); and as an optional sub-indicator 3) tax expenditure, other revenue foregone, and underpricing of goods and services.