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 developm
ent in a manner that
protects the poor
and the affected communities