Chewing gum, polystyrene food packaging and cash machine receipts will be subject to a new tax if plans from the Minister for the Environment, Mr Cullen, are approved by Cabinet in the autumn.
The plan to curb litter and the cost of cleaning it up has been proposed after the successful introduction the "plastic bag tax" last year reduced use by an estimated 90 per cent.
Fifteen cent per bag is charged but a 5-10 cent levy will be applied in the new proposals to chewing gum. A Department spokesman said the value of the tax on cash machine receipts had not been decided.
The money raised by the tax will be distributed to local authorities to help pay for street cleaning costs - particularly for machines used for removing gum from pavements, if the plan is approved.
Minister Cullen said the tax is in accordance with the polluter-pays principle and is needed to ensure Ireland's "green" image internationally is maintained, especially in the State's urban areas.
"I wouldn't want to describe Ireland as a filthy country by any means because we have changed our ways a lot in recent years, but we still have a long way to go," Mr Cullen told RTÉ radio.
The levy on food wrapping would only apply where outlets were not using biodegradable packaging, the Minister said. His move came ahead of the promotion of a major recycling initiative in Dublin today.
The trial scheme, which runs from July to December, aims to recycle over 19 million beverage cartons - the equivalent of 500 tonnes - from 75,000 Dublin households and sites in counties Dublin, Wicklow and Cavan.
The scheme is being run by the respective local authorities along with the Repak recycling alliance and manufacturer Tetra Pak.