دور النظام الجبائي البيئي في مكافحة التلوث بالجزائر : دراسة تحليلية تقييمية للفترة (1996- 2019)‎

Abstract EN

This paper deals with the subject of environmental levy in Algeria, and mechanisms of intervention of the tax system in the fight against pollution and reduce its effects, as well as to influence the decisions of production units to reach the efficient pollution levels, when assessing the Algerian experience in the application of environmental fees, which mainly depends on the stimulus tax and environmental system, and gaps that accompanied the application of this system, taking into consideration the complementary fiscal measures mentioned in the Finance law for the year 2020 Search method is analysis, criticism and conclusion, culminating in search of the conclusions of the most important terms of the objective of the application of environmental levy which is to reach acceptable standard of environmental harm reduction, and the success of the stimulus tax system depends on finding the optimal combination between the character stimulus to the tax and the strict application of the texts related to them.

, without neglecting economic approach based on production, competitiveness and investment.