Environmental Tax System In The Algerian Legislation

Abstract

The environmental tax system plays an important role in achieving a balance between the pursuit of investment and economic development and preserving the remaining environmental legacy, Algeria is one of the countries that responds to the pace of this system despite its delay in implementing it and its instability. This research aims to clarify Algeria seeks to protect the environment by applying a tax system that varies between the incentive and deterrent nature, in order to achieve a balance between economic and social development and the preservation of the elements of the environment,In order to be familiar with the subject, we tried to follow the analytical method by trying to analyze what the legislator wanted through what was stipulated, as well as what the jurisprudence was directed to with regard to the importance of environmental tax, and if it was found that all these tax solutions are not sufficient unless supported by civil awareness and Well the real app.