The principle of cost recovery established by the Water Framework Directive underlines the need for tax rates, which can raise enough revenue to finance the cost of treatments applied to wastewater. The objective of this research is to gain an understanding the different types of charges related to urban wastewater treatment that can be levied by the authorities responsible for this service. This paper also aims to determine whether these taxes contribute to guaranteeing the economic feasibility of the wastewater treatment plants. The proposed methodological approach is applied to 18 municipalities of a province in southern Europe in 2017. The results confirm that in most of these cases, the taxes levied do not guarantee adequate tax revenues to cover the running, maintenance and investment costs of municipal wastewater treatment plants. This situation leads to a lack of financial self-sufficiency in the wastewater management service, meaning that the imbalance between income and expenditure has to be covered by government subsidies. The results of this study will help guide authorities around the world that are in charge of managing urban wastewater treatment services.

Given the problem of water scarcity and the importance of this resource for the sustainability of the planet, wastewater treatment and its costs have become a key issue for proper water management. Using bibliometric analysis of publications in the Web of Science database, this study presents an overview of the research on wastewater treatment costs in the period 1950–2020. The worldwide search returned 22,788 articles for wastewater treatment costs, which compares poorly to the results for research on wastewater treatment, accounting for only 12.34% of the total output on wastewater treatment. The findings of this study reveal the leading countries in this field of research (China, USA, India, Spain and the UK), with the articles being published in a wide range of high impact journals. Similarly, there are very few results on UV and chlorination costs, despite the importance of these two treatments for wastewater disinfection and reuse. This study is aimed at researchers in this field, helping them to identify recent trends, and at the main institutions in the scientific community working on this subject.

80% of all wastewater is discharged into the environment without first eliminating contaminants, and the consequences are cause for concern. The ecotaxes levied on effluents in many developed countries are aimed at preventing and minimizing water pollution and also, in part, helping to finance proper water reclamation facilities. The aim of this study is to conduct a comparative analysis of the current tax burden in a set of European Union countries on wastewater discharges and to assess its relationship with the quality of fresh water and other economic and political variables. The paper draws on different theoretical arguments and estimates a panel data model to verify the effectiveness of taxes in protecting aquatic ecosystems. These taxes are directly dependent on the environmental health status of water and inversely linked to the volume of discharged wastewater. In addition, a direct relationship is found between the tax burden on wastewater discharges and the variables representing the Human Development Index, the per capita expenditure on protecting water resources, the relative weight of ecotaxes in a country’s total tax revenues, and public support for green political movements.

The treatment of wastewater, financed through environmental taxes, is key to the development of a sustainable economy. The objective of this study is to verify whether the tax loads on wastewater discharges applied in Spain are effective, allowing the costs of secondary and tertiary treatments to be financed. First, the revenues collected from taxes related to the discharge of wastewater in the different Spanish regions, which reach an average value of 0.72 €/m³, are analysed. Second, the costs of secondary wastewater treatment, prolonged aeration, activated sludge with nutrient removal, and activated sludge without nutrient removal are studied. Additionally, the costs of tertiary treatments, with environmental objectives and for reuse purposes, are considered. The analysis carried out reveals high heterogeneity in the amounts collected through taxes in the different Autonomous Communities. In some cases, these amounts do not cover the costs of the treatments. An urgent review is therefore required of the financing systems applied in order to secure a level of income that can cover all the exploitation and investment costs incurred.

Illegal logging and the associated deforestation have serious consequences for biodiversity, the climate, the economy and society. The EU Timber Regulation (EUTR) prohibits the placing of illegally harvested timber or timber products on the market. The objective of this paper is to analyse the recent evolution of EU imports of these products from the international market, in order to check how the transparency index of the supplying countries’ institutions and tree cover loss have influenced this trajectory. To that end, a panel data model is estimated with 228 observations from 38 exporting countries between 2012 and 2017. The results show that EU timber imports have a direct association with the transparency index and an inverse relationship with tree cover loss; both these relationships are highly significant at the one-percent level. Other significant factors are the performance of the EU construction sector (as a proxy for timber demand) and timber supply. In the short and medium-term, Voluntary Partnership Agreements (VPAs) signed between the EU and non-EU timber-producing countries have a negative influence on the supply to EU member states. This study presents an analysis of EU timber imports after the implementation of the EUTR, providing specific conclusions that can inform policymakers’ efforts to foster sustainable forest management.

The current global environment and the general increase in the spread and use of Information Technology and Communication (ICT) by companies and consumers, make the use of these technologies as essential to confront the growing competition in the market. Focused on this sector, in this research we analyze the use of electronic commerce, as through websites as through electronic markets, and the use of social networking tools as enablers of business. For this aim, we conducted a comparative analysis between the Andalusian olive oil cooperatives and other legal forms which are present in the sector.