Scientific paper ID 1799 : 2019/3

In the current paper a review is made considering principal distinctive features of the terms “product fee” and “eco-fee” and, moreover, their essence in accordance with relevant criteria. Based on this, fundamental functions are specified as an instrument of the policy for collecting these fees, performed by accounting systems of the entities which launch products on the market that cause widespread waste from end-of life vehicles.

In its essence, the product fees’ imposition, respectively eco-fees, is a result of the principle of extended producer responsibility’s introduction. In the European Union it is regulated with several directives which are transposed in the Bulgarian legislation with respect to different widespread waste.

Apart from the European Union, the principle of extended producer responsibility is vastly represented on a world level – for instance, the USA, Canada, Japan, Australia, Brazil, Mexico, Turkey, etc.

In Bulgaria, quantitative targets have been set for collection, reuse, recycling and recovery of 6 kinds of widespread waste, respectively 6 directions of extended producer responsibility given that 5 of them, one way or another, are connected to the vehicle sector.