فعالية الجباية البيئية في تحقيق التنمية المستدامة في الجزائر

الملخص EN

This study aims to highlight how import ant is the efficiency of the environmental taxation in realizing the sustainable development in Algeria, by identifying the different theoretical concepts related to environmental taxation and sustainable development, as well as showing the most important motivations to get the state’s interest in sustainable development, and highlighting the most important tax modification made by Algeria in the sphere of environmental protection and through the financial act of 2018.

The study conducted that the sustainable development achievement is affected by the effective role of environmental taxation, by encouraging polluters to modify their environmental behavior and reduce their pollution and to rationalize the exploitation of natural resources and energy, thus guaranteeing the future generations’ right to meet their needs, as well as the economic efficiency of reducing pollution treatment costs.