• Dzintra Atstāja BA School of Business and Finance
  • Līva Lukševica BA School of Business and Finance
  • Natālija Cudečka-Puriņa BA School of Business and Finance
  • Rudīte Vesere Riga Technical University
  • Rozita Susniene Kaunas University of Technology



analysis of container system, cost – benefit analysis, circular economy, costs of waste management deposit refund system


The aim of this research is to analyse the deposit refund system and to perform economic evaluation of deposit refund system implementation in Latvia. To achieve this, the authors will use following methods: gathering and further analysis of statistical data, comparative analysis and cost benefit analysis. Main conclusions of the research reveal that despite being a costly solution, deposit refund system brings certain benefits and the payback period can be approximately ten years. Moreover, with the increase of the deposit fee the overall financial ratios of the system can be significantly improved.


Author Biography

  • Dzintra Atstāja, BA School of Business and Finance
    professor of the Management Deapartment


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