The objective of this document is to review, identify, and analyze opportunities for fiscal instruments in the waste management sector in Costa Rica, according to the priorities of the updated determined contribution at the national level, the plan of decarbonization, and the green recuperation post COVID-19.
This document seeks to analyze the context of the waste sector in the country, including the management of the wastes, their emissions, the environmental and social externalities, the actors, the relevant regulations, and the advances of the action plan of the sector, among other aspects; second, review the literature regarding the use and the impact of the fiscal instruments in the managing sector in different countries. This provides lessons that can be useful for the adaptation of similar instruments in this sector for decarbonization and green recuperation in Costa Rica. Finally, the document introduces a preliminary analysis of the potential effects of some fiscal instruments for waste management in the mitigation of emissions, as well as the cost and fiscal recovery in the country.