Scholarly record
NATURAL RESOURCES TAX POLICY TO REDUCE WASTE IN LATVIA
Abstract
Since Latvia acceded to the European Union (EU) in 2004, the natural resources tax (NRT) has been constantly amended to comply with EU regulations and directives. Particularly significant amendments to the NRT Law have been made concerning the circular economy, pollution reduction and sustainable use of resources. Considering that environmental protection requirements become increasingly stringent and sustainable development is a priority of EU and Latvian policies, there is a possibility that the NRT will be extended to an even wider number of taxable items in the future. For companies to be able to reduce the financial burden of complying with environmental requirements, they have an opportunity to benefit from NRT relief, as well as participate in the Beverage Packaging Deposit System (BPDS) and the Extended Producer Responsibility (EPR) System, thereby significantly reducing the amount of waste. Such solutions motivate companies to act responsibly and implement sustainable solutions, while avoiding additional costs that might arise from non-compliance with environmental requirements. The authors concluded that the NRT in Latvia contributes to the development of the circular economy; however, to achieve the environmental targets and significantly reduce the amount of waste, more amendments to the regulatory framework, effective reinvestment of revenue in sustainability measures, development of sorting infrastructure in regions and more active involvement of the public in the circular economy are necessary.
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