The fiscal revenue of the environmental tax in the Algerian tax system
Targeted allocations for environmental protection an analytical study for the period (2000-2024)
Keywords:
Environmental Tax, Fiscal Revenue, Algerian, Tax System, Environmental ProtectionAbstract
This study analyzes the allocation of the fiscal revenue of the environmental tax in the Algerian tax system aimed at protecting and preserving the environment from pollution. It also examines the changes in the allocation of this fiscal revenue over the period from 2000 to 2024. The study relies on the descriptive method and analytical approach, using the descriptive method to present various concepts and the analytical approach to clarify the allocation of the fiscal revenue of the environmental tax and its changes.
References
Besaid, A. (2009-2010). Lectures in Public Finance. Kolea - Tipaza, Algeria: National School of Taxation.
Dominique, B. M. (2005). Environmental Policy and Open Economy. Review of Political Economy, 115, 443.
Gille, R. (2007). Environmental Taxation as a Tool for Environmental Protection. Crossed Views on the Economy(1), 110.
Kafi, M. Y. (2014). Economics of the Environment. Syria: Dar Ruslan Publishing and Distribution.
Official Journal of the Algerian. (2017). Included Executive Decree No. 17-170 dated 25 Shaaban 1438 corresponding to 22 May 2017. Republic, Official Journal of the Algerian(31), 16-17.
Official Journal of the Algerian Republic. (2018). Included Law No. 17-11 dated 8 Rabi' al-Thani 1439 corresponding to 27 December 2017, which includes the Finance Law for 2018. Official Journal of the Algerian Republic(76).
Official Journal of the Algerian Republic. (2020). Included Law No. 19-14 dated 14 Rabi' al-Thani 1441 corresponding to 11 December 2019, which includes the Finance Law for 2020. Official Journal of the Algerian Republic(81).
Official Journal of the Algerian Republic. (2021). Included Law No. 20-16 dated 16 Jumada al-Awwal 1442 corresponding to 31 December 2020, which includes the Finance Law for 2021. Official Journal of the Algerian Republic(83).
Official Journal of the Algerian Republic. (2023). Included Law No. 22-24 dated 16 Jumada al-Thani 1444 corresponding to 25 December 2022, which includes the Finance Law for 2023. Official Journal of the Algerian Republic(89).
Pauline, G. C. (2010). The Economic Crisis: An Opportunity for Tax Reform? Economic and Social Ideas(2), 33.
Qadi, A. M. (2011). Studies in Taxation. Jordan: Dar Jarir Publishing and Distribution.
Renaud, C. (2010). Ecological Taxation. France: Economic and Social Ideas Review.
Said Zenat, A. D. (2019). The Development of Environmental Tax in the Algerian Tax System: A Technical Analytical Study for the Period (2000-2018). Journal of Economic Reforms and Integration into the Global Economy, 13(2), 7.
Published
How to Cite
Issue
Section
Copyright (c) 2024 Said Zanat, Houcine Hamouche

This work is licensed under a Creative Commons Attribution 4.0 International License.
Allows users to: distribute and copy the article; create extracts, abstracts, and other revised versions, adaptations or derivative works of or from an article (such as a translation); include in a collective work (such as an anthology); and text or data mine the article. These uses are permitted even for commercial purposes, provided the user: gives appropriate credit to the author(s) (with a link to the formal publication through the relevant URL ID); includes a link to the license; indicates if changes were made; and does not represent the author(s) as endorsing the adaptation of the article or modify the article in such a way as to damage the authors' honor or reputation. CC BY