فعالية النظام الضريبي في حماية البيئة من أشكال التلوث : دراسة تحليلية لنموذج الضريبة البيئية في الجزائر

Abstract EN

We will try through the research paper that discussed the role of the tax system to protect the environment from pollution through legislation tax deterrent to polluters, and focus on the most important concepts related to Paljbaah environmental legislation in the Maghreb (especially Tunisia, Algeria, Morocco), in addition to the pilot study to see the Algerian legislature in terms of environmental taxes and their effectiveness in reducing pollution, facing the environment in Algeria.

This study concluded that the environmental taxes contribute to the reduction of pollution, It provided a good study of the rates and timing imposed .

Because they have a great importance in achieving the desired objectives