The findings of this article explore the concept of negative externalities arising from the use of Information and Communication Technologies (ICT) and electronic devices, highlighting the challenges in identifying and addressing these external costs within the production process. The article highlights the significant environmental impact associated with the generation of electronic waste, including contamination during the production, use and disposal phases. The role of taxation as a mechanism to internalize externalities and promote sustainable practices is discussed, while barriers to entrepreneurship in e-waste recycling are examined.