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논문 기본 정보

자료유형
학술저널
저자정보
박진규 ((주)에코윌플러스) 김란희 (안양대학교) 이남훈 (안양대학교)
저널정보
한국폐기물자원순환학회 한국폐기물자원순환학회지 한국폐기물자원순환학회지 제35권 제4호
발행연도
2018.1
수록면
287 - 296 (10page)

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In 2018, the Korean government introduced a landfill levy under the Framework Act on Resource Circulation. Thiswas a fiscal measure to ensure that landfill waste disposal is priced so as to reflect its environmental cost and to helppromote more sustainable waste management. This study aims to investigate the effectiveness of the landfill levy as alandfill policy instrument in Korea. In this study, a literature survey was conducted on the existing theoretical and empiricalinsights to the effectiveness of landfill taxes, including experiences in several EU countries. This survey shows that iflandfill taxes are to be effective in terms of reducing the amount of waste going to landfills, the tax rate should be putat a fairly high level. It should be noted that the landfill tax rates should be set based on the external cost of landfilldisposal. In addition, it appears that the landfill tax has not significantly affected generated waste per capita in the EU. The landfill tax can result in negative effects. Due to the reduction of waste sent to landfills, there is a risk that landfilloperators will not be able to fulfil their financial obligations for closure and aftercare. Additionally, after closure andconstruction of the surface sealing, the emissions potential of the waste body remains more or less constant, resulting inthe extended time-scale and uncertain funding of the post-closure period. This is a problem applicable to most landfillsthat contain inorganic waste. Thus, landfill operators should be stimulated by means of appropriate regulations to stabilizethe waste body as much as possible to guarantee the lowest possible emission potential. This requires financial incentives,which are implemented to encourage operators to actively advance the stabilization of landfill waste.

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