The waste disposal in Taiwan has been an urgent issue after forty years’ economic fast growing period. The Environment Protection Agency (EPA) established the waste recycling-and-treatment fee to regulate the general waste including spent lead-acid battery, scrap personal computers, wheels, cars …etc since 1997. The regulation measures were designed due to the concerns about the increasing accumulation of hazardous waste contained toward undesirable quality of life and harmful effects on human health. The levying method has caused many controversies about efficiency, efficacy, and equity of the scheme. With this background in mind, it is important to understand the drastic needs to set up an efficient, efficacious and equitable system for levying waste recycling-and-treatment fees and the formula to determine the rate of the fees. The aims of this study are to plan and evaluate various strategies for Taiwan to levy the fees and to reduce the harmful effects on human health. In order to achieve the objectives, a fee would be calculated on the basis of estimating the costs of recycling and treatment. Based on the estimates, the analysis and policy implications are presented for policy makers.