Landfill and incineration tax was introduced in 2018 to reduce waste and promote recycling. However, there is a debate about tax rate. An analysis of the external effects of waste-treatment facilities is necessary, but first, an analysis of direct costs (construction, operation) is compulsory and must be conducted precisely. This study analyzed factors that affect operating cost. Ultimately, an estimation of annual operating cost was achieved by applying a multiple regression analysis to the previously-recorded data from 33 incineration facilities and 199 reclamation facilities. The results showed that incineration operating cost is affected by capacity, capacity utilization rate, and use of electricity. Annual landfill amount, area, and leachate treatment affect landfill operating cost, as well. The coefficient of determination is 0.6 or higher. Significance and collinearity between independent variables is at an acceptable level.

Abstract
 I. 서 론
 II. 선행연구 조사
 III. 연구 방법
  1.소각, 매립시설 관련 데이터 수집
  2. 분석 변수 설계
 IV. 분석 결과
  1. 소각시설 회귀식 도출
  2.매립시설 회귀식 도출
  3. 회귀식 검증
 V. 결 론
 References

• 최성원((재)한국지방행정연구원) | Sung Won Choi (Korea Research Institute for Local Administration) Corresponding author
• 김지훈((재)한국지방행정연구원) | Ji Hoon Kim (Korea Research Institute for Local Administration)