آليات ترشيد السياسة الجبائية البيئية لتحسين السلوك البيئي و ضمان جودة الحياة : حالة الجزائر

Abstract EN

This study aims to show the role of environmental fiscality in controlling indirecting environmental behavior to insure the quality of life, as required the analysis the role impact of relation (fiscality-society), from where settings and guidance, social responsibility, and the burden of preserving the environment, examining legal system and Algerian institutional, focusing on taxation of environment and social protection funds, the study found that civic awareness and the taxation urbanization is the basis for recognizing the social and environmental responsibility of economic aid, and the fiscal governance requires mechanisms of rationalization to reconcile economic necessity with environmental challenges to demonstrate that rationalizing environmental levy is a guarantee of the quality of Algerian population.

Key words: environmental fiscality, the fiscal governance, rationalizing environmental levy, quality of life, taxation urbanization.