مخبر البحوث والدراسات الاقتصادية

The conviction of environmental management in Algeria by specificity of environmental problems, ineffectiveness of legal mechanisms to treat environmental problems due to its complexity. Algeria applied a stimulus tax system for the protection of the environment, as an economic and financial tool to manage environmental resources. In addition to that, it used as a mechanism of deterrence and prevention to change environmental behaviors of polluting enterprises. So the first environmental tax was introduced through the Finance law (Act) of 1992, with the imposition of duties on polluting and dangerous activities, however, the application of the environmental taxation was not only during the past few years, with the introduction of several Fiscal arrangements through financial laws of 2000, 2002 and 2003

The study of the various aspects related to legislative environmental tax shows that the goals of tax base have not been realized. This is  due to fees and taxes does not reflect the real value of the environmental damage which led to the absence of deterrent and stimulus feature of environmental tax, or   allocation of  taxes Collection are not directed to the environmental goals. For this reason, the study concluded that the environmental tax system in Algeria is not effective, despite the existence of political will, but the reality reflects the remoteness of fiscal policy from sustainable development objectives.