The Role of Landfill Taxation in Promoting Circular Economy in Urban Waste Management : A Comparative Study of Waste-to-Energy Solutions in the Republic of Korea and the EU (Germany, Denmark, and Sweden) = 도시 폐기물 관리에서 순환 경제를 촉진하는 매립 과세의 역할: 대한민국과 EU(독일, 덴마크, 스웨덴)의 에너지 회수형 폐기물 처리 비교 연구

다국어 초록 (Multilingual Abstract)

The master’s thesis investigates the role of landfill taxation in advancing circular economy goals within urban waste management, focusing on a comparative analysis of waste-to-energy (WtE) strategies in the Republic of Korea and selected European countries such as Germany, Denmark, and Sweden. The main objective is to assess landfill taxation as a policy instrument for reducing landfill dependency, enhancing recycling, and supporting sustainable waste management. This master’s thesis explores how landfill taxation actually works to drive innovation and better environmental outcomes in various regions. Drawing on the results of several case studies, the research clearly shows that landfill taxation is a powerful way to promote a “circular economy,” especially by boosting the use of waste-to-energy (WtE) solutions. We specifically analyzed the experiences of the Republic of Korea and a selection of EU countries. Using these real-world insights, this study then offers concrete, practical policy advice for developing nations that are currently considering setting up their own landfill tax systems.

목차 (Table of Contents)

• Abstract i
• Table of Contents ii
• List of Tables vi
• List of Figures vii
• Highlights iix
• Introduction.1
• Chapter 1: Background and Problem Statement
• 1.1 Background2
• 1.2 Problem Statement6
• 1.3 The Aim of the Study.11
• 1.4 Significance of the Study12
• Chapter 2: Literature Review
• 2.1 Introduction.13
• 2.2 Conceptual Foundations..13
• 2.2.1 Circular Economy and Urban Waste Management13
• 2.2.2 Landfill Taxation as a Policy Instrument..15
• 2.3 Waste-to-Energy (WtE) in a Circular Economy.17
• 2.4 Conclusion20
• Chapter 3: Research Methodology
• 3.1 Introduction.21
• 3.2 Research Design21
• 3.3 Research Questions.21
• 3.4 Case Selection Rationale.22
• 3.5 Data Collection Methods.23
• 3.5.1 Quantitative and Qualitative Data24
• 3.6 Data Analysis Methods24
• 3.7 Research Ethics25
• 3.8 Limitations25
• 3.9 Conclusion26
• Chapter 4: Country Case Studies
• 4.1 Introduction.27
• 4.2 Germany27
• 4.2.1 Germany’s Waste-to-Energy Strategy in the Circular Economy..27
• 4.2.2 General Overview on EU Waste Management Status27
• 4.2.3 Historical Development of Waste Management Policy in Germany29
• 4.2.4 Landfill Ban and Its Impact29
• 4.2.5 Development of Waste-to-Energy Infrastructure32
• 4.2.6 Environmental and Economic Impacts33
• 4.2.7 Conclusion35
• 4.3 Landfill Taxation in Denmark.36
• 4.3.1 Historical Development of Waste Management in Denmark.36
• 4.3.2 Impact and Effectiveness37
• 4.3.3 Waste to Energy in Denmark40
• 4.3.4 Conclusion44
• 4.4 Sweden: Landfill Taxation and Waste-to-Energy in a Circular Economy
• Framework45
• 4.4.1 Historical Development of Landfill Taxation45
• 4.4.2 Integration of Waste-to-Energy in Municipal Waste Management50
• 4.4.3 International Waste Imports and Ethical Considerations.51
• 4.4.4 Conclusion53
• 4.5 Waste-to-Energy and Landfill Taxation in South Korea.54
• 4.5.1 Urban Waste Management in South Korea54
• 4.5.2 The Role of VWF in Driving Change56
• 4.5.3 Fiscal Disincentive for Landfilling.59
• 4.5.4 Waste-to-Energy: A Strategic Pillar in Circular Economy.61
• 4.5.5 Environmental and Economic Outcomes.62
• 4.5.6 Conclusion63
• Chapter 5: Discussion and Policy Recommendations
• 5.1 Comparative Analysis of Waste Management and WtE's Role64
• 5.2 Comparison of Key Performance Indicators.64
• 5.3 Differences and Similarities in WtE Infrastructure and Energy
• Integration.68
• 5.4 Comparative Environmental and Economic Outcomes70
• 5.5 Evolution of Key Waste Management Policy Instruments74
• 5.6 Key Learnings, Challenges, and Best Practices78
• 5.7 Learnings from Each Country's Experience78
• 5.8 Common Challenges and Innovative Solutions79
• 5.9 Best Practices Transferable to Other Contexts in Climate Change
• Cooperation79
• 5.10 Policy Recommendations for Effective WtE and Circular Economy
• Implementation.81
• 5.11 Conclusion.83
• Chapter 6: Conclusion and Future Research
• 6.1 Summary of Key Findings85
• 6.3 Landfill Taxation as an Effective Policy Lever85
• 6.4 The Role of WtE in Circular Economy Transitions86
• 6.5 Directions for Future Research87
• 6.6 Final Reflection88
• References89
• Korean abstract106