Abstract
This study is devoted to the analysis of legal and fiscal mechanisms for regulating the management of municipal solid waste in the context of the formation and development of the concept of “green” taxation. The purpose of the research is to determine the significance of environmental taxes as an instrument for transitioning to a sustainable waste management model aimed at reducing landfill disposal, as well as to substantiate the need for more active use of fiscal and legal instruments within the system of national legislation of the Republic of Kazakhstan. The methodological basis of the study comprises both general scientific and special methods of cognition, including methods of analysis and generalization, formal legal and comparative legal approaches, as well as statistical analysis. In the course of the research, official materials and statistical data of international organizations, including the OECD, UNEP, and Eurostat, information from national statistical authorities, as well as the results of foreign empirical studies devoted to assessing the effectiveness of environmental taxation (landfill taxes, taxation of plastic packaging, and the application of PAY-AS-YOU-THROW models) were used. The results obtained indicate that “green” taxes have a significant incentive effect, manifested in a reduction in the volume of landfill disposal, an increase in the share of waste recycling, and the transformation of behavioral patterns of households and economic entities. It has been established that international experience confirms the effectiveness of “green” taxes as instruments of long-term environmental regulation, provided that appropriate institutional and infrastructural support is in place. The practical value of the study lies in the possibility of applying the formulated conclusions in the modernization of environmental and tax legislation of the Republic of Kazakhstan, the development of fiscal incentives in the field of waste management, and the formation of a sustainable state environmental policy. In conclusion, the necessity of transitioning from predominantly administrative methods of regulation to the comprehensive use of economic and tax instruments oriented toward the principles of sustainable development and the circular economy is substantiated.