Taxation and Waste Management Practices: A Comparative Analysis of EU Balkan Countries

Abstract

This study analyses waste management practices and the impact of taxation on these practices in the European Union (EU) member Balkan countries. In particular, it analyses municipal waste recycling rates in order to enable cross-country comparison and evaluation. The methodology employs document analysis, comparative approaches, and impact analysis, and utilises quantitative data on municipal waste recycling rates and landfill and incineration taxes from Eurostat. EU official documents and reports are also used in the study, and the harmonisation between the EU regulations and the practices of the Balkan Member States is assessed by analysing the legislative changes in these countries. The impact of tax policies on recycling rates is supported by literature and cross-country comparisons. To comprehensively understand the role of taxes in waste management, the study considers taxation as well as other economic incentives and penalty mechanisms. Analysing quantitative data, policy evaluation, and country comparisons, the research provides insights into the interplay of economic instruments and legal frameworks in improving waste management practices in the EU. In this context, it is concluded that tax policies in the field of municipal waste in EU countries stand out as a key instrument to both bring about behavioural change and financially support waste management systems.

Keywords

• Waste management
• landfill taxes
• incineration taxes
• recycling
• externalities

Vergilendirme ve Atık Yönetimi Uygulamaları: AB Balkan Ülkelerinin Karşılaştırmalı Analizi

Abstract

Bu çalışma, Avrupa Birliği (AB) üyesi Balkan ülkelerindeki atık yönetimi uygulamalarını ve vergilendirmenin bu uygulamalar üzerindeki etkisini incelemektedir. Özellikle, ülkeden ülkeye kıyaslama ve değerlendirme yapabilmek için belediye atıklarının geri dönüşüm oranlarını değerlendirmektedir. Metodolojide doküman analizi, karşılaştırmalı yaklaşımlar ve etki analizi kullanılmakta ve Eurostat'tan alınan belediye atığı geri dönüşüm oranları ile düzenli depolama ve yakma vergilerine ilişkin nicel verilerden yararlanılmaktadır. Çalışmada ayrıca, AB resmî belgeleri ve raporları kullanılmış, AB düzenlemeleri ile Balkan üye devletlerinin uygulamaları arasındaki uyum, bu ülkelerdeki mevzuat değişiklikleri incelenerek değerlendirilmiştir. Vergi politikalarının geri dönüşüm oranları üzerindeki etkisi literatür ve ülkeler arası karşılaştırmalarla desteklenmektedir. Atık yönetiminde vergilerin rolünü kapsamlı bir şekilde anlamak için çalışma, vergilendirmenin yanı sıra diğer ekonomik teşvikleri ve ceza mekanizmalarını da dikkate almaktadır. Nicel verileri, politika değerlendirmesini ve ülke karşılaştırmaları ile analiz eden araştırma, AB'deki atık yönetimi uygulamalarının iyileştirilmesinde ekonomik araçların ve yasal çerçevelerin karşılıklı etkileşimine dair içgörü sağlamaktadır. Bu bağlamda, AB ülkelerinde kentsel atıklar alanında vergi politikaları hem davranış değişikliği sağlamak hem de atık yönetim sistemlerini finansal olarak desteklemek için temel bir araç olarak öne çıktığı sonucuna ulaşılmıştır.

Keywords

• atık yönetimi
• düzenli depolama vergileri
• Yakma vergileri
• geri dönüşüm
• Dışsallıklar

Supporting Institution

Yok

Ethical Statement

Etik beyan izni gerekmemektedir

References

1. Aceleanu, M. I., Şerban, A. C., Suciu, M. C., & Biţoiu, T. I. (2019). The management of municipal waste through circular economy in the context of smart cities development. IEEE Access, 7, 133602-133614.
2. Agovino, M., Cerciello, M., Musella, G., & Garofalo, A. (2024). European waste management regulations and the transition towards circular economy. A shift-and-share analysis. Journal of Environmental Management, (354), 120423. https://doi.org/10.1016/j.jenvman.2024.120423
3. Aydın, M., & Deniz, K. (2017). Atık yönetiminde vergi politikasının rolü: Türkiye değerlendirmesi. Yönetim Bilimleri Dergisi, 15(30), 435-461.
4. Aydın, Z., & Polat, M. A. (2024). İklim değişikliği ile mücadelede uygulanan kamu politikaları bakımından Türkiye’nin Avrupa Birliği içindeki durumunun analizi. Akademik Araştırmalar ve Çalışmalar Dergisi (AKAD), 16(30), 173-185.
5. Akbar,S., Kalinski,V.; Behrens,Arno Philipp Friedrich; Tasaki,Rieko Kubota; Chang,Jiyoun Christina (2022). Croatia Circular Economy Approaches in Solid Waste Management: Diagnostic Analysis (English). Washington, D.C.: World Bank Group. Erişim adresi: http://documents.worldbank.org/curated/en/099200112132238337.
6. Bartelings, H., Van Beukering, P. J. H., Kuik, O. J., Linderhof, V. G. M., Oosterhuis, F. H., Brander, L. M., & Wagtendonk, A. J. (2005). Effectiveness of landfill taxation. (IVM Report; No. R-05/05). Dept. of Economics and Technology.
7. Bay, M. (2018). Belediyelerde atık yönetimi ve politikaları: Karaman örneği. Journal of International Social Research, 11(61), 769-781. http://dx.doi.org/10.17719/jisr.2018.2970
8. Brajnik, I. B., Prebilic, V., & Kronegger, L. (2022). Explaining Strategies in Setting Own Local Taxes in Slovenia. Lex Localis: Journal of Local Self-Government 20(1), 239-257. https://doi.org/10.4335/20.1.239-257

9. CEWEP (2021). Landfill Taxes and Restrictions, Erişim adresi: https://www.cewep.eu/wp-content/uploads/2021/10/Landfill-taxes-and-restrictions-overview.pdf.
10. Chachami-Chalioti, S. E., Emmanouil, C., Latinopoulos, D., & Kungolos, A. (2024). Circular Economy Aspects of the New National Solid Waste Management Plan and Citizens' Engagement in Northern Greece. Circular Economy and Sustainability, 4(3), 2011-2030. https://doi.org/10.1007/s43615-024-00374-6
11. Chaparov, B., & Manolov, T. (2021). Local Fee For Disposal Of Household Waste-Is The Business In Bulgaria Punished?. In International Scientific And Practical Conference" Construction Entrepreneurship And Real Property" (No. 1, 70-74). University of Economics-Varna.
12. Chung, S. S. & Lo, C. W. (2008). Local waste management constraints and waste administrators in China. Waste Management, 28(2), 272-281. https://doi.org/10.1016/j.wasman.2006.11.013
13. CPS (2012). EC Acquıs Related To Waste Management. Erişim adresi: https://mess.org.tr/media/filer_public/51/24/512496ad-cd2c-4549-9e4d-f2b2b145d914/mess_waste_management_acquis.pdf
14. Croitoru, E. L. & Sorlescu, M. (2024). Techniques For Assessing And Perceiving Environmental Taxes And Implementatıon Possıbılıtıes Nad The Fınancıal Impact In Europe. Romanian Economic and Business Review, 19(2), 56-67.
15. Çitil, E., Kinaci, C., & Kayalica, Ö. (2010). Katı atık yönetiminde ekonomik araçların kullanımı ve çevre temizlik vergisi. İTÜ Dergisi, 9(6), 28-36.
16. Ducci, J. & Toman, M. (2003). Economic Instruments For Solid Waste Management. Economic Instruments For Water Management In Latin America And The Caribbean, Inter American Development Bank Regional Policy Dialogue Environment Network, II Meeting: The Application Of Economic Instruments In Water And Solid Waste Management, Washington, D.C.
17. European Commission (2020). A New Circular Economy Action Plan – For a Cleaner and More Competitive Europe, Communication from the Commission to the European Parliament, the Council, The European Economic And Social Committee and the Committee of the Regions, COM(2020) 98 Final.
18. European Commission (2021), European Commission. (12.11.2021). Circular Economy: Commission Takes Action Against Five Member States to Improve Waste Management. Erişim adresi: https://ec.europa.eu/commission/presscorner/detail/en/ip_21_5649
19. European Environment Agency (2024). Waste recycling in Europe. https://www.eea.europa.eu/en/analysis/indicators/waste-recycling-in-europe
20. European Environment Agency (2023a). Waste prevention country profile. Bulgaria. Erişim adresi: https://www.eea.europa.eu/themes/waste/waste-prevention/countries/2023-waste-prevention-country-fact-sheets/poland_waste_prevention_2023.
21. European Environment Agency (2023b). Economic instruments and separate collection systems key strategies to increase recycling. Erişim adresi: https://www.eea.europa.eu/publications/economic-instruments-and-separate-collection/economic-instruments-and-separate-collection/download.pdf.static.
22. European Environment Agency (June 2022a). Early warning assessment related to the 2025 targets for municipal waste and packaging waste. Bulgaria. Erişim adresi: https://www.eea.europa.eu/publications/many-eu-member-states/bulgaria/view
23. European Environment Agency (June 2022b). Early warning assessment related to the 2025 targets for municipal waste and packaging waste. Croatia. Erişim adresi: https://www.eea.europa.eu/publications/many-eu-member-states/croatia/view
24. European Environment Agency (June 2022c). Early warning assessment related to the 2025 targets for municipal waste and packaging waste. Slovenia. Erişim adresi: https://www.eea.europa.eu/publications/many-eu-member-states/slovenia/view
25. Eurostat Database (2025a), Municipal waste by waste management operations. Erişim adresi: https://ec.europa.eu/eurostat/databrowser/view/env_wasmun__custom_16347462/default/table?lang=en
26. Eurostat Database (2025b). Recycling rate of municipal waste. Erişim adresi: https://ec.europa.eu/eurostat/databrowser/view/cei_wm011__custom_16348202/default/table?lang=en
27. Eurostat Database (2025c), Number and capacity of recovery and disposal facilities by NUTS 2 region, Erişim adresi: https://ec.europa.eu/eurostat/databrowser/view/env_wasfac__custom_15654365/default/table?lang=en&page=time:2022
28. European Union (2024). EU waste management law. Erişim adresi: https://eur-lex.europa.eu/EN/legal-content/summary/eu-waste-management-law.html
29. Final Report BFS (2020). Economic Instruments To Improve Waste Management In Greece: Including A Pre-Feasibility Study On A Deposit Refund System. FINAL REPORT BFS 2020 / 05-05. 21 FEBRUARY 2020. Erişim adresi: https://www.giz.de/en/downloads/Final%20Report%20Economic%20Instruments%20DRS%20EN.pdf
30. Fullerton, D., & Kinnaman, T. C. (1996). Household Responses to Pricing Garbage by the Bag. The American Economic Review, 86(4), 971–984. Erişim adresi: http://www.jstor.org/stable/2118314
31. Gavrilescu, D., Seto, B. C., & Teodosiu, C. (2023). Sustainability analysis of packaging waste management systems: a case study in the Romanian context. Journal of Cleaner Production, 422, 138578. 1-13. https://doi.org/10.1016/j.jclepro.2023.138578
32. Georgieva, V., & Blagoeva, N. (2023). A Fair Tax Base For The Municipal Waste Charge--Key To An Effective Waste Management Policy In The Republıc Of Bulgarıa. Scientific Papers Series Management, Economic Engineering in Agriculture & Rural Development, 23(2).
33. Halkos, G. E., & Aslanidis, P. S. C. (2023). Promoting sustainable waste management for regional economic development in European Mediterranean countries. Euro-Mediterranean Journal for Environmental Integration, 8(4), 767-775. https://doi.org/10.1007/s41207-023-00405-y
34. Hoogmartens, R., Eyckmans, J., & Van Passel, S. (2016). Landfill Taxes and Enhanced Waste Management: Combining valuable practices with respect to future waste streams. Waste Management, 55, 345-354. https://doi.org/10.1016/j.wasman.2016.03.052
35. İstanbul Sanayi Odası Dergisi (2020). Atık Yönetimi. 654. 48-55.
36. Kallay, T. (February 2013). Municipal waste management in Bulgaria. European Environment Agency. ETC/SCP. Erişim adresi: https://www.eea.europa.eu/publications/managing-municipal-solid-waste/bulgaria-municipal-waste-management.
37. Local Taxes and Fees Act (1997). Erişim adresi: https://www.minfin.bg/upload/36665/Local_Taxes_and_Fees_Act.pdf.
38. Luttenberger, L. R. (2020). Waste management challenges in transition to circular economy–case of Croatia. Journal of Cleaner Production, 256, 120495. https://doi.org/10.1016/j.jclepro.2020.120495
39. Magrini, C., D’Addato, F., & Bonoli, A. (2020). Municipal solid waste prevention: A review of market-based instruments in six European Union countries. Waste Management & Research, 38(1_suppl), 3-22. https://doi.org/10.1177/0734242X19894622
40. Martinho, G., Balaia, N., & Pires, A. (2017). The Portuguese plastic carrier bag tax: The effects on consumers’ behavior. Waste Management, 61, 3-12. https://doi.org/10.1016/j.wasman.2017.01.023
41. Mayers, C. K. (2007). Strategic, financial, and design implications of extended producer responsibility in Europe: A producer case study. Journal of Industrial Ecology, 11(3), 113-131.
42. Mihai, F. C. (2018). Waste collection in rural communities: Challenges under EU regulations. A case study of Neamt County, Romania. Journal of Material Cycles and Waste Management, 20, 1337-1347. https://doi.org/10.1007/s10163-017-0637-x
43. Nastase, C., Chașovschi, C. E., & Scutariu, A. L. (2019). Municipal waste management in Romania in the context of the EU. A stakeholders’ perspective. Technological and Economic Development of Economy, 25(5), 850-876.
44. Nițu, R. M. (2024). The economic efficiency of waste management policies. Theoretical and Applied Economics.Volume XXXI (2024), No. 1(638), Spring, 169-178.
45. OECD (2019). Waste Management and the Circular Economy in Selected OECD Countries. OECD Environmental Performance Reviews. Erişim adresi: https://www.oecd.org/content/dam/oecd/en/publications/reports/2019/09/waste-management-and-the-circular-economy-in-selected-oecd-countries_g1g99aca/9789264309395-en.pdf
46. OECD (2016). Extended Producer Responsibility – Updated Guidance for Effi cient Waste Management. OECD Publishing. Erişim adresi: https://www.oecd.org/en/publications/extended-producer-responsibility_9789264256385-en.html
47. Oktay, S. (2024). AB ülkelerinde plastik atık geri dönüşümünün belirleyicileri: stirpat modeli. Ahi Evran Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(2), 110-125.
48. Orlescu, C. M., & Costescu, I. A. (2013). Solid Waste Management In Romania: Current And Future Issues. Environmental Engineering & Management Journal (EEMJ), 12(5).
49. Osokina, I. V., Afanasyev, I. V., Kurbanov, S. A., Lustina, T. N., & Stepanova, D. I. (2019). Tax regulation and attraction of investments in the waste management industry: innovations and technologies. Amazonia Investiga, 8(23), 369-378.
50. Paleari, S. (2021). Extended Producer Responsibility in the EU: Achievements and Future Prospects. Edited by Barbara Pozzo and Valentina Jacometti. Environmental Loss and Damage in a Comparative Law Perspective, 133–146. DOI: https://doi.org/10.1017/9781839701191.009.
51. Peša, A., Bosna, J., & Majdić, I. (2016). Analysis of Waste Management System in the Republic of Croatia. 5th International Scientific Symposium Economy of Eastern Croatia – Vision and Growth, 5, 674-684, Osijek.
52. Ptiček Siročić, A., Dogančić, D., & Ancelj, S. (2024). Quantities of Recycled Plastic Waste in the EU and Croatia. Kemija u industriji: Časopis kemičara i kemijskih inženjera Hrvatske, 73(9-10 (special issue)), 407-415. https://doi.org/10.15255/KUI.2023.056
53. Radulescu, D. (10 September 2020). Romania: New steps towards Environmental Protection. Erişim adresi: https://chambers.com/articles/romania-new-steps-towards-environmental-protection
54. Republic of Bulgaria Ministry of Economy and Industry (2021). Waste management. Erişim adresi: https://www.mi.government.bg/en/business-handbook-for-sme/waste-management/
55. Republic of Bulgaria Ministry of Environment and Water (2025). Waste. Erişim adresi: https://www.moew.government.bg/en/waste/.
56. Salihoğlu, G. (2019). Tehlikeli Atık Yönetimi. Türkiye Bilimsel ve Teknolojik Araştırma Kurumu, Ankara. ISBN: 978-605-312-330-9.
57. Shah, H. H., Amin, M., & Pepe, F. (2023). Maximizing resource efficiency: opportunities for energy recovery from municipal solid waste in Europe. Journal of Material Cycles and Waste Management, 25(5), 2766-2782. https://doi.org/10.1007/s10163-023-01733-5
58. Solak, S. G., & Pekküçükşen, S. (2018). Türkiye'de kentsel katı atık yönetimi: karşılaştırmalı bir analiz. MANAS Sosyal Araştırmalar Dergisi, 7(3), 653-683
59. SPREP (January, 2009). The Application of Economic Instruments to Solid Waste Management in Pacific Island Countries and Territories. Secretariat Of The Pacific Regional Environment Programme. Erişim adresi: https://www.sprep.org/att/publication/000643_Economic_Instruments.pdf
60. Stergiou, E., Rigas, N., Ferrara, G., Mantzari, E., & Kounetas, K. (2024). National Environmental Taxes and Industrial Waste in Countries across Europe. Energies, 17(10), 2411. https://doi.org/10.3390/en17102411
61. Şchiopu, A. M., Apostol, I., Hodoreanu, M., & Gavrilescu, M. (2007). Solid waste in Romania: management, treatment and pollution prevention practices. Environmental Engineering & Management Journal (EEMJ), 6(5).
62. Şentürk, S. H., Eser, L. Y., & Polat, S. (2015). Evsel Katı Atıkların Vergilendirilmesi: Türkiye’de Çevre Temizlik Vergisine Fayda İlkesi Çerçevesinde Eleştirel Bir Bakış. Maliye Dergisi, 169, 1-20.
63. Todorović, I. (2025). Bulgaria’s plastic waste recycling rate much lower than in official statistics, report reveals. Balkan Green Energy News. Erişim adresi: https://balkangreenenergynews.com/bulgarias-plastic-waste-recycling-rate-much-lower-than-in-official-statistics-report-reveals/?utm_source=chatgpt.com.
64. Topliceanu, L., Puiu, P.G., Drob, C., & Topliceanu, V.V. (2023). Analysis Regarding the Implementation of the Circular Economy in Romania. Sustainability, 15, 333. https://doi.org/10.3390/ su15010333.
65. Tsekeris, G., & Anastassakis, G. N. (2022). Municipal solid waste-to-energy in EU-27 towards a circular economy. Recycling and Sustainable Development, 15(1), 83-96. doi: 10.5937/ror2201085T
66. Tsipouri, L., Koundouri, P., Papadaki, L., & Argyrou, M. D. (2021). Circular Economy in National Smart Specialisation Strategies: The Case of Greece. The Ocean of Tomorrow: The Transition to Sustainability–Volume 2, 199-241.
67. UNEP (2024). Global Waste Management Outlook 2024. Erişim adresi: https://wedocs.unep.org/bitstream/handle/20.500.11822/44939/global_waste_management_outlook_2024.pdf?sequence=3
68. United Nations (2017). Bulgaria Environmental Performance Reviews. Erişim adresi: https://unece.org/environment-policy/publications/3rd-environmental-performance-review-bulgaria
69. United Nations (2024). Goal 12 Ensure sustainable consumption and production patterns. Department of Economic and Social Affairs Sustainable Development. Erişim adresi: https://sdgs.un.org/goals/goal12#targets_and_indicators.
70. Vajda, B., & Drăgan, G. (2023). Circular economy discourses in the Central and Eastern European countries. CES Working Papers, 15(3), 310-340.
71. Waste Management Act (2012). Erişim adresi: https://www.moew.government.bg/en/waste/legislation/.
72. White, P. R., Franke, M., & Hindle, P. (1995). Integrated Solid Waste Management: A Lifecycle Inventory. Berlin: Springer
73. World Bank (2021). Croatia Solid Waste Sector Review Technical Studies – Summarie. Erişim adresi: https://documents1.worldbank.org/curated/en/401731562928106241/pdf/Croatia-Solid-Waste-Sector-Review-Technical-Studies-Summaries.pdf
74. Zero Waste Europe (2024). The State Of Zero Waste Municipalities Report 2023. Erişim adresi: https://zerowastecities.eu/wp-content/uploads/2024/04/State-of-Zero-Waste-Municipalities-Report-2023-EN.pdf.
75. Zhang, C., Hu, M., Di Maio, F., Sprecher, B., Yang, X., & Tukker, A. (2022). An overview of the waste hierarchy framework for analyzing the circularity in construction and demolition waste management in Europe. Science of the Total Environment, 803, 149892. https://doi.org/10.1016/j.scitotenv.2021.149892
76. Zorpas, A. A. (2020). Strategy development in the framework of waste management. Science of the Total Environment, 716, 137088. https://doi.org/10.1016/j.scitotenv.2020.137088