Аннотации:
© BEIESP. The purpose of this paper is to analyse the methods and instruments of funding and taxation in the waste disposal sector in countries with different levels of economic development, budget decentralisation, population density and cultural traditions. The paper covers the issues of industrial waste disposal and international practice in addressing this problem. The condition, problems and ways of waste disposal are discussed, with a focus on the role of the state and tax mechanisms in different countries. Based on an expert survey, an optimum strategy is proposed to bring down waste in industrial production by implementing new technology. The strategy is designed to prevent and minimise waste generation, to reuse and recycle waste, recover or dispose of waste materials, treat and destruct waste.