دور الجباية في ردع و تحفيز المؤسسات الاقتصادية على حماية البيئة من اشكال التلوث

Abstract

Works most countries of the world now to find the most important mechanisms and policies as well as legislation to protect the environment and reduce forms of pollution that it faces, only the most recent studies that there is a close relationship between the need for economic development and the requirements of environmental protection, from the continuity of human welfare are not only with the survival of the natural environment without draining with the opportunity for future generations to benefit from them, in the framework of the so-called sustainable development The collection of environmental or as they are called collection green, the most important tool in the field of environmental protection forms of pollution different, and that is economic institutions most important emitter of it, as stated by the Economist (Arthur Cecil Pigou),, and the philosophy of this tool is based on the principle of " principle: Polluter-Pays " Have proven legislation fiscal environmental effectiveness environmental firm up, and if there were not data about economic viability of these charges, in a study published on environmental charges in the Organization for Economic Cooperation and Development suggests that some of the data confirms effectiveness in the fight against pollution, and Algeria, like other states world - the differences in their economic and political - is working hard to develop their own tax legislation to protect the environment despite the delayed publication until 1992 We will try through the paper this addressed to the role of the tax system in protecting the environment from pollution through legislation fiscal deterrent to polluters, and focus on the most important concepts related to the environmental taxation in algeria, and the study to see Algerian legislature in regards to collection of environmental and their effectiveness in reducing pollution facing the environment in Algeria. Keywords : environment, environmental taxation, legislation, Algeria.