Summary: Despite concerns that the United Nations may seek to impose taxes within the jurisdictions of its member states, the United Nations lacks the independent authority to do so. The U.N. Charter would have to be amended (a process that requires the explicit approval of the United States) to allow such taxation, and the United States has stated that it would veto such an amendment. The United Nations receives most of its financial support from three sources: regular budget assessments, special assessments for peacekeeping missions, and voluntary contributions funded by member governments. Only a small part of U.N. financial support comes from private sources. No formal proposals have been made at the United Nations concerning alternative revenue raising. Some U.N. member states have studied various financing mechanisms, including taxes on member states (such as levies on international air and maritime transport, telecommunications, trade, and international currency transactions). Although the United States has encouraged discussions of alternative financing sources, it has opposed any suggestion that the United Nations be granted authority to impose taxes.
