How to charge taxes for air pollutants from stationary sources?

Kazakhstan’s industrial operators are subject to pollution charges for their emissions below and above their relevant emission limit values (ELV). This is part of a quite unusual system of “paying to pollute”, which originated before 1991. The pattern continues in various forms in the environmental regulatory framework of many other post-Soviet states.Considering this command-and-control heritage, this chapter explores how Kazakhstan can incorporate elements of environmental policies from OECD member countries. Specifically, it asks what incentives can hasten the transition towards a scheme promoting the adoption of best available techniques to reduce pollution, in line with the Polluter-Pays Principle.