This document seeks to analyze the context of the waste sector in the country, including the management of the wastes, their emissions, the environmental and social externalities, the actors, the relevant regulations, and the advances of the action plan of the sector, among other aspects; second, review the literature regarding the use and the impact of the fiscal instruments in the managing sector in different countries. This provides lessons that can be useful for the adaptation of similar instruments in this sector for decarbonization and green recuperation in Costa Rica.