دور وأهمية الجباية الإيكولوجية في تحقيق التنمية المستدامة

Abstract

This study aimed to know effectiveness of the ecological taxation mechanisms adopted by the Algerian taxation legislature in achieving sustainable development and the most important challenges that may hinder its effectiveness, to achieve this goal, the analytical method was employed in presenting and analyzing the various eco-taxes enacted by the Algerian tax legislator and their relationship to achieve sustainable development. The experience of Algeria in this context was also presented, determining the volume of the proceeds of this type of tax for the period from 2010 to 2020. The study concluded that the effectiveness of ecological taxation is limited due to its limited financial returns, and that there are a number of challenges facing its application, which hinders the achievement of sustainable development in Algeria, where the most important of these challenges centered on the difficulty of finding agreement between the value of environmental tax and the size of environmental damage, in addition to The outcome of ecological taxation in Algeria is not directed entirely for ecological purposes. Finally, the study presented a number of recommendations, the most important of which was the need to work on developing remedial plans to get rid of these challenges. Keywords: ecological taxation; Algerian taxation legislator; sustainable development