ТАКСА „БИТОВИ ОТПАДЪЦИ“ – ПРИЛАГА ЛИ СЕ ПРИНЦИПЪТ „ЗАМЪРСИТЕЛЯТ ПЛАЩА“ В БЪЛГАРИЯ
LOCAL FEE FOR DISPOSAL OF HOUSEHOLD WASTE – IS THE POLLUTER PAYS PRINCIPLE APPLIED IN BULGARIA

Summary/Abstract: In order to reduce the negative consequences of pollution, more and more attempts are being made to integrate the „polluter pays” principle when developing various policies and legislation. The purpose of this article is to examine whether and to what extent this principle has been applied in determining the "household waste fee” due by enterprises. Both The Local Taxes and Fees Act in force in 2021 and the “Ordinance for determining and administering local fees and prices of services” applied by a number of Municipalities in Bulgaria have been studied. The sources of information and the criteria according to which the research will be carried out are determined. After the application of the methods of analysis, comparison and causal relationships, the relevant conclusions were made.

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