The tax deformation of the domestic waste fee in this country – issues and solutions

Svetlana Gercheva ()
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Svetlana Gercheva: Varna University of Economics

Business & Management Compass, 2013, issue 2, 55-64

Abstract: In the article there is substantiated the long-standing tax burden of the domestic waste fee (DWF) in Bulgaria. According to theoretical expectations DWF is supposed to contribute to the realization of the „polluter pays“ principle in the management of domestic waste. Its mistaken concept and organization in this country are the reason for the low level of application of modern technology in the utilization of domestic waste, as well as for a number of negative external ef fects - emissions of noxious greenhouse gases from landfills and degradation of thousands of decares of land, deprived of a more beneficial alternative use. There are put forward solutions, which would bind the fee to the quantity of domestic waste, at the same time taking into consideration its social tolerability.

Keywords: domestic waste fee; tax deformation; management of domestic waste; polluter pays (search for similar items in EconPapers)
JEL-codes: E60 (search for similar items in EconPapers)
Date: 2013
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