The rising of municipal solid waste generation is a serious current problem, whose incorrect disposal leads to major impacts to human health and the environment. Waste-to-Energy systems have been some of the adopted solutions but they carry the burden of the emission of pollutant gases. To control such emissions, international agreements have introduced the concept of the carbon tax, i.e. a levy on carbon dioxide emissions imposed on energy systems. Considering the specificity of municipal solid wastes for their inclusion in the energy mix of the countries, this study aims to apply a carbon tax model in Waste-to-Energy plants to encourage the utilization of this particular waste. The proposed carbon tax utilizes the concept of exergy destruction from the second law of thermodynamics and is based on the cycle’s efficiency and the type of fuel to be burned. Hybrid-cycles associating gas turbines burning natural gas and an incinerator burning municipal solid wastes were compared to the conventional incineration steam cycle. One finding of this study is that the incineration cycle is less penalized in terms of CO₂ emissions compared to the rates applied to hybrid-cycles in the same exergetic base, considering its attribution to the environmental liability destruction represented by the municipal solid waste. The sensitivity revealed that the municipal solid waste price significantly affects the incineration cycle and hybrid-cycles with the lowest gas turbine capacities and natural gas price variations influence large capacity hybrid-cycles.

城市固体废物产生的增加是一个严重的当前问题，其不正确处置将对人类健康和环境产生重大影响。废物转化能源系统已成为一些已采用的解决方案，但是它们承担了排放污染物气体的负担。为了控制这种排放，国际协定引入了碳税的概念，即对能源系统征收的二氧化碳排放税。考虑到城市固体废物包括在国家能源结构中的特殊性，本研究旨在将碳税模型应用到废物转能源工厂中，以鼓励这种特定废物的利用。拟议的碳税利用了热力学第二定律中的“火用破坏”概念，并基于循环的效率和燃烧的燃料类型。混合燃气轮机和天然气焚烧炉的混合循环与常规焚烧蒸汽循环进行了比较。这项研究的一个发现是，焚烧周期的CO损失较少_2个排放相比率施加到混合循环中相同的火用的基础上，考虑到其归属于由城市固体废物所表示的环境责任破坏。敏感性表明，城市固体废物价格显着影响焚烧周期，而燃气轮机容量最低的混合循环则受天然气价格波动影响大容量混合循环的影响。