نحو نظام جبائي بيئي جزائري فعال بالاعتماد على التطبيقات الدولية للجباية البيئية

Abstract EN

Designing an effective eco tax system based on the approach of introducing green tax policy in to tax system has become one of the most important economic tools used in international applications to achieve the concept of green growth at the macro level and the enterprise environmental commitment of the at the micro level.

This paper aims at clarifying the most recent international practices of eco tax and giving some practical suggestions to rehabilitate the Algerian tax system by taking advantage of the best international applications available.