خصوصية الجباية البيئية في التشريع الجزائري

الملخص EN

This study seeks to search the specificity characterising environmental tax, following what its Algerian legislator has regulated.

it is sometimes considering it as an economic mechanism that contributes in treating the external impact of costs of economic production that are harmful to the environment, and also contributing in providing important revenues for the state's public treasury.

and, in other times, it is considered as a purely legal mechanism taking two forms, that is, it initially appears as a method of environmental administrative control, and then it appears as a type of damage compensation within the requirements of environmental responsibility.

the study concluded that environmental taxation has a peculiarity in which the Algerian legislator combined both economic tool and legal mechanism, making it as one of the most prominent modern means protecting the environment and achieving sustainable economic development.