دور الجباية الإيكولوجية في حماية البيئة في الجزائر

Abstract EN

This study aims to highlight how does ecological taxation contribute legally and practically in the protection of the environment, since any environmental policy seeks generally to protect the environment from different effects, pollutants, wastes in order to achieve an ecologically secure society, which consecrates the right to a healthy and secure environment by adapting a set of legal preventive or interventional procedures and mechanisms striving to repair the ecological damages, by identifying the concept of the ecological taxation with both punitive form (fees and taxes), motivational (incentives and exemptions), and showing its legal basis in the Algerian legislation, as well as its different applications and finally its appreciation.

this mechanism have begun to emerge through the financial act of 1992, and proved the weakness of the legal and the institutional framework, as well as, its inadequacy to carry out the task of protecting the environment.