Abstract
Ecotaxes allow the internalization of costs that are considered externalities associated with polluting industrial process emissions to the atmosphere. In this paper, ecotaxes internalize polluting emissions negative impacts that are added to electricity and steam generated costs of a steam turbine and heat recovery systems from a utilities refinery plant. Steam costs were calculated by means of an exergy analysis tool and Aspen Plus simulation models. Ecotaxes were calculated for specific substances emitted in the refinery flue gases, based on a toxicity and pollution scale. Ecotaxes were generated from a model that includes damages produced to biotic and abiotic resources and considers the relative position of those substances in a toxicity and pollution scale. These ecotaxes were internalized by an exergoeconomic analysis resulting in an increase in the cost per kWh produced. This kind of ecotax is not applied in Mexico. The values of ecotaxes used in the cost determination are referred to the values currently applied by some European countries to nitrogen oxides emissions.
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