The expected effects of the introduction of landfill tax on waste management are hardly predictable. There are many objective reasons for that. Probably the most important one is that the primary aim of the pollution related taxes is to increase the price of the given product or service with internalizing the environmental benefits. Consequently, this is an incentive for altering the consumption patterns, which may contribute to decrease the negative effect on the environment as well. However, waste management is a very special activity as its purchase is compulsory and a waste management fee is levied on users of the service.In our research we are investigating what are the environmental benefits of different waste management systems. What are the costs and incomes in these systems, and how a flat landfill tax will influence these costs and incomes relative to the external benefits.
Managing waste becomes a much more complex task, when logistic changes have to be implemented to combine selective waste collection, needed to increase the rate of recycling, with traditional residual waste collection. This complexity is complicated further by the ever increasing choices of methods and technologies available for the treatment of collected waste.Using available resources efficiently, minimizing environmental effects and operation costs should be the guiding ideas behind optimization of a waste management system, even though often these ideas are in conflict with each other. In this phase of research those factors which have a major influence on system costs are analyzed.