فعالية الجباية البيئية في مجال تسيير النفايات في الجزائر

Abstract EN

The problem of pollution and the distribution of waste become a world plague common to all the countries of the world today, so affecting the developed countries or the developing countries.

Algeria, as the rest of the world included the environmental protection as the requirement of the national politics for the economic and social development, and it adopted the environmental taxation as the mechanism to reduce the pollution and the distribution of waste to all its forms, and this by promulgating texts in the finance laws and the law N 01- 19 of December 12th, 2001 concerning the waste management, their controls and their release also, as well as the law N 03-10 of July 19th, 2003 relative to the environmental protection within the framework of the sustainable development, where the authorities have to establish among others, the environmental responsibilities which included many sectors.

We would try by this study, to estimate the efficiency of the environmental taxation, by addressing of the nature of taxation and environmental taxation, and by identification of spaces subjected to the environmental tax system at the level of various typical of waste; solid, liquid or gaseous, and we shall consider then the measure of the cover of environmental loads for all the forms of pollution.