Green taxation: an evaluation of the Algerian experience
by Othmane Touat; Amel Tebani
International Journal of Green Economics (IJGE), Vol. 15, No. 4, 2021

Abstract: This study aims to assess the Algerian experience in the field of green taxation, with an explanation of the components of the latter, its role and mechanisms for employing its revenues compared to the returns from regular taxes. The main problem presented by the study is the extent of the effectiveness of green taxes that Algeria has adopted to deal with many environmental problems that Algeria is currently facing, as its cost was estimated at about 7% of GDP since 2000. To correct this situation, many green taxes have been imposed, which find their basis in the 'polluter pays' principle. The study showed that the contribution of green taxation is weak and turned into a financial resource for the state budget that contributes to financing various public expenditures instead of directing it to reduce the effects of pollution and protect the environment.

Online publication date: Wed, 04-May-2022

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