قراءة نقدية للنظام الحالي للجباية البيئية في الجزائر : أداة لحماية البيئة أم أداة لتعبئة الموارد للميزانية العامة للدولة ؟

الملخص EN

This article seeks to study the theoretical framework of environmental taxation and its organization in Algeria, given that it constitutes a real tool for the protection of the environment.

Environmental taxation is considered as a deterrent tool which aims to improve individual and collective behaviors towards the environment according to the principle of "The polluter pays" as well as it constitutes a considerable financial resource for the public treasury that contribute to finance spending in order to protect the environment and reduce the effects of pollution.

However, the evolution of the financial situation and the current crisis that Algeria has experienced since 2014 following the fall in oil prices have led to the revision of prices and the distribution of the rates of return of these taxes in favor of the state to cover its deficit, and not for the objective for which these taxes were originally designed.

To explain and clarify this situation, we will analyze the legal texts as well as the official statistics available in order to propose some recommendations which could correct the disturbances found.