تطور الضريبة البيئية في النظام الجبائي الجزائري : دراسة تحليلية تقنية للفترة (2000-2018)‎

Abstract EN

The tax rate of the environmental tax, its interest and the allocation of its taxpayer, are important technical aspects of this tax and should be taken into account by the state.

It can implement its various environmental strategies and policies and thus preserve and protect the environment.

In Algeria, these technical aspects need more attention, as they have not been reviewed for more than a decade (18 years), from 2000 to 2018.

This makes the environmental tax system really need to be revised to reach the economically required level, environmentally, and socially.

In our analysis of Algeria's environmental tax system for the period 2000-2018, its periods can be divided into three main periods: the period (2000-2006), the period of adoption of the environmental tax as a component of the fiscal system, period (2007-2017) (The preference for environmental tax incentives for a new environmental tax) and the post-2018 period, the new orientation period for environmental tax.

Our study showed that the environmental tax in Algeria requires technical development in order to effectively achieve environmental policy objectives and to keep abreast of developments in developed countries