Towards a Circular Economy Taxation Framework: Expectations and Challenges of Implementation

Abstract The transition to a circular economy is complex process requiring wide multi-level and multi-stakeholder engagement can be facilitated by appropriate policy interventions. Taking stock of the importance well-balanced mix that includes variety complementing instruments, action plan European Union (COM(2020) 98 final) section about “getting economics right” in which it encourages application economic instruments. This contribution presents comprehensive taxation framework, applied across life cycle products. framework (1) raw material resource tax, (2) reuse/repair tax relief, (3) waste hierarchy at end research based on mixed method approach, using different sources analyse measures framework. More mature concepts, such as taxes, are analysed reviewing existing literature. analysis relief repairs interviews with stakeholders Sweden, where this instrument has been implemented since 2017. Finally, for novel proposition contribution, macroeconomic modelling used potential impacts future implementation. In all cases, several implementation challenges identified, solutions discussed according literature empirical sources. Further required both individual level. Each proposals needs more detailed examination its specificities implementation, following results study.