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Abstract. The article reviews the issues of environmental and economic efficiency of the comprehensive technology of removing sulphur and nitrogen oxides and mercury from flue gases. The purpose of the study is to justify the choice of the methods for the analysis of environmental and economic effectiveness of the designed air protection activities and to perform a number of calculations. The article analyses main processing methods for reducing the concentration of sulfur and nitrogen oxides in the flue gases from the combustion of coal fuels, thus generating maximum ecological and economic benefits. The main result of the work is development of the adapted system of technical, environmental and economic indicators characterizing the high efficiency of the proposed technical solutions. The results of the study can be recommended to heating enterprises in support of effective environment-friendly management decisions justifying implementation of appropriate flue gas cleaning technologies.