THE ROLE OF TAXATION IN PREVENTING ENVIRONMENTAL POLLUTION IN ALGERIAN LEGISLATION

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BOUHOUIA AMEL, ARAIBIA AHLEM

Abstract

              Environmental taxation stands as one of the most effective tools to mitigate or reduce pollution—whether air, water, or land pollution. It imposes fees, duties, or taxes on polluters’ activities while incorporating incentives such as exemptions and rewards.


              The environmental taxation system aims to hold polluters accountable by ensuring they contribute to covering the costs of their polluting activities, thereby reducing associated harm. It also guarantees a healthy environment for all members of society. In addition to raising awareness by fostering environmental literacy and a sense of collective duty to preserve ecosystems, highlighting the severe consequences of seemingly minor harmful behaviors. Plus, Encouraging cleaner production by steering taxpayers toward pollution reduction through sustainable practices. It also aims to diversify funding sources for pollution remediation efforts.

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References

o Law No. 01-21 dated 22 December 2001 (7 Shawwal 1422) containing the 2002 Finance Law. Official Journal of the Algerian Republic No. 78, 23 December 2001.

o Law No. 03-10 dated 19 July 2003 (19 Jumada I 1424) on Environmental Protection within Sustainable Development. Official Journal No. 43, 20 July 2003.

Executive Decrees:

o Executive Decree No. 05-444 dated 14 November 2005 (12 Shawwal 1426) specifying procedures for granting the National Environmental Protection Prize. Official Journal No. 75, 20 November 2005.

o Executive Decree No. 06-138 dated 16 April 2006 regulating emissions of gases, smoke, vapors and liquid/solid particles in the atmosphere. Official Journal No. 24, 16 April 2006.

o Executive Decree No. 06-141 dated 19 April 2006 (20 Rabi I 1427) establishing maximum thresholds for industrial liquid discharges. Official Journal No. 26, 23 April 2006.

o Executive Decree No. 07-229 dated 27 September 2007 (15 Ramadan 1428) on implementation of supplementary taxes for industrial air pollution. Official Journal No. 63, 7 October 2007.

II. Doctoral Theses

• Ounnas, Y. (2007). Legal Mechanisms for Environmental Protection in Algeria [Doctoral dissertation, Abou Bakr Belkaid University of Tlemcen].

III. Journal Articles

• Karaği, M. Environmental Protection: Perspectives on Rights and Obligations in Algerian Legislation. National School of Administration Journal, 7(97).

• Rezzoug, K. (2007). The State's Role in Environmental Protection. Al-Baheth Journal, (5).

• Messdoud, F. (2009-2010). The Importance of Government Intervention in Environmental Protection through Ecological Taxation. Al-Baheth Journal, (7).

IV. Conference Proceedings

• Ketchoua, A. & Azzouzi, A. (Year). The Effectiveness of Fiscal Instruments in Reducing Environmental Pollution: The Case of Algeria. Paper presented at the International Conference: Environmental Economics and its Impact on Sustainable Development, Ouargla.

V. Online Sources

 Kombo, M. (2008). The Precautionary Principle and Environmental Impact Assessment in Development Projects: Mining Exploitation Case in DR Congo [Master's thesis, International and Comparative Environmental Law]. Retrieved from [http//www.mmoireonline.com/11/08/1624/Le-principe-de-prévntion-et-letude-dimpact-sur-lenvironnement-dans-le-projet-dexploitation-mini-html]