الجباية الخضراء كآلية قانونية للتأهيل البيئي للمنشآت المصنفة في الجزائر

Abstract EN

Summary: This research finds the light on the green collection since it is one of the most important means and mechanisms newly used in the protection of the environment from the damages that threaten it; especially those caused by classified installations whose activity constitutes a danger in itself.

It makes the point on the role of green taxation in environmental qualification of classified entreprises in coordination with the realization of their economical aimes from one hand, without forgetting the interest in the ecological side, from the other hand Beside, it evokes the debate on the most important ways that green taxation lays on in the qualification of classified entreprises moving between the motivational style, which aimes to encourage classified installations to preserve environment through different fierce exemptions and other physical incentives on one way, and repressive style which depends in the rehabilitation of classified entreprises on different taxes that tire this installations aiming to reduce pollution and stop the dangerous exhaustion of natural resources, from the other way.

Finally, the research moves, through the results we have, by illustrating and explaining the different depletions and difficulties that face this kind of taxation, and make some sollutions that may be able to restore strength and vitality to this system.

Among them, there must be a real will to embody green collection on ground in order to reach the level of imposed challenges, especially concerning the projects whose activities are dangerous on the environment, and are classified as harmful; in addition to the awareness_rising side and information through media to enlighten the public and the owners of entreprises about the ability of green collection to achieve additional sources of funding for the public treasury directed to the protection of the environment.

Also, acting the motivational side to encourage classified installations to take care of nature, and reconsidering the deterrence side through imposing heavier taxes on offenders according to the nature of the environmental damage.

This represents prospective for the green collection system in order to rehabilitate classified entreprises moving from just claiming the right in environment to dedicate quality in the environment.