مجلة بحوث الإدارة والاقتصاد
Volume 6, Numéro 2, Pages 624-650
2024-06-20

Environmental Protection In Tax Law



Authors : Charif Amina . Boudjenana Affaf .

Abstract

Abstract The aim of this study is to address one of the most important issues in countries' economies, namely the question of environmental pollution. In recognition of this serious problem, many international organizations and institutions have been looking for the best legal solutions. In this context, Algeria has undertaken environmental taxes as a means to protect the environment, like many countries, through various compulsory deductions imposed by public authorities on polluters those who produce damage to the environment from their economic activities. In addition, a series of stimulus are provided to users of clean production techniques that lead to reduced pollution levels and increased production, with double profitability for the benefit of the State. On the one hand, it helps to maintain a clean environment free from pollution, and on the other, a well –resourced tax system that would be allocated to economic development.

Keywords

The environment; pollution; the tax base; the tax; Tax system; the principle of the polluter-pays.

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