This study aims to improve understanding of the scope and effects of subsidies and taxes on fertilizers and pesticides globally based on a review of available literature. Based on a review of existing research, the study provides an overview of the scale and role of fiscal policy instruments, such as taxes and subsidies, in countries’ regulatory frameworks on pesticides and fertilizers and their impact on the availability, access and use of fertilizers and pesticides by farmers around the world. Drawing on available literature, the study evaluates the contribution of tax and subsidy programs to different policy objectives to assess the effectiveness and efficiency of such instruments in providing access to agricultural inputs and their role in encouraging their (in)appropriate use. The study provides insights from country experiences with using such fiscal instruments and in reforming inefficient/ineffective fiscal policies in the agriculture sector, comparing different policy designs adopted to identify good practices and lessons learnt on how to reform inefficient/ineffective subsidies and introduce taxes to reduce pollution and associated human health impacts from the use of pesticides and fertilizers in the agriculture sector. The study serves as a background document to a UNEA-5 Review Report on Environmental and Health Effects of Pesticides and Fertilizers (2020 forthcoming).