دور الجباية البيئية في تحفيز حماية البيئة في الجزائر

Abstract EN

Environmental taxation is a preventive and deterrent mechanism at the same time.

the first appears through tax incentives with an environmental dimension by granting many exemptions in order to encourage institutions to adopt an environmental policy to protect them, while the deterrent nature of environmental taxation appears through the imposition of environmental taxes and fees and financial fines for polluting institutions that have damaged the environment with the aim of protecting it and correcting those damages and Algeria has relied on a set of environmental fees and taxes on economic institutions in order to protect the environment, and to create financial resources allocated to correct distortions that may affect and harm the environment.