in environmentallyrelated taxes accounted for of total tax revenue in india and in china but only in malaysia and in the philippines a new law in china that came into effect at the beginning of introduced new taxes on polluters it will likely affect these rates in future although its main purpose is not to raise revenue for example the building sector including space heating and cooling water heating lighting appliances and cooking equipment in residential commercial and industrial buildings accounts for of anthropogenic emissions of fine particulate matter of all nitrogen oxide emissions and of sulphur dioxide emissions globally iea reducing emissions from this sector requires replacing kerosene lighting with electricity and improving access to clean cooking facilities