التوجه نحو الاقتصاد الأخضر و تحقيق التنمية المستدامة باستخدام الجباية الإيكولوجية : دراسة حالة الجزائر للفترة (2010-2018)‎

الملخص EN

This study aimed to know the importance of using ecological taxation as a financial tool to move towards a green economy and achieve sustainable development and the most important challenges that may hinder its effectiveness, to achieve this goal, the analytical method was employed in presenting and analyzing the various eco-taxes enacted by the Algerian tax legislator and their relationship to the green economy and achieve sustainable development.

the experience of Algeria in this context was also presented, determining the volume of the proceeds of this type of tax for the period from 2010 to 2018.

The study concluded that the effectiveness of ecological taxation is limited due to its limited financial returns, and there are a number of challenges facing its application, which impede Algeria's orientation towards a green economy and achieving sustainable development.

Finally, the study presented a number of recommendations, the most important of which was the need to work on developing remedial plans to get rid those challenges.