الجباية البيئية : عرض تجارب دولية

Abstract EN

One of the most important outcomes of modern life is the fact of paying more importance to environmental and ecological issues in the policy making of any firm.Hence,these latter,have turned to be amcngest the main priorities and challenges in the strategy making of any firm in order to concreticise the notion of economy and green development which has been formed globally and aims primarely at creating a market for green products and services.

As a result,the putting in of ecological and environmental data have not been only a criteria of selection or choice but rather an independentiy existing function and a secondary branch of a company and which makes the ecological and environmental issues a dual principle(function,sytem) for a company.

nvironmental/ecologicaJ taxation has become one of the main tools used widely to attained the ecological rehabilitation for a company.this kind of economical tools concentrate mainly on custom fees,taxes and other different technical forms such as tax loan and other incentives to encourage the company to shift to clean tendencies and practices,adopt a responsable behaviour towards ertvironment.By consequence,favoring more the companies that include environmental considerations in their accounts to push for a change of the traditional competitiveness rules to firms or companies that show more respect to the environment preservanon,thus,they gain more competitiveness over polluting comapnies.