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:
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benazza.mohammed@yahoo.fr
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abenhabib1@yahoo.fr
:




" principle: Polluter-Pays" " " (Arthur Cecil Pigou)


- -
1992


.

. :
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.

152

.

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.
) (Arthur Cecil Pigou
" "" " principle:
" Polluter-Pays


*: ) (1991
(% 50) :
) 19000 (
) (CO2 1991 ) (CO2 )(% 21
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1992 :

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153

-1 :
-1 1 : ) (Ecologie (1) 1858
(2). ) Herfindahl et Kneese (1974
)(3

1972 "
)(4
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)(5
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-1 ) : (ESI .
-2 ) : (EPI .
-2 1 : 6.8
%38 %20
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-1-2 1 : 91 1983 : .

)(8

-1-2 1 : 11-03 :
.

)(9

-3-1 ) : (:
" (1985/1901) (10) "Simon Kuznets
") "Grossman et Krueger (1994 ) (11


" "Kuznets
" "u

154

):(01 ": "Kuznets

environnementale de Kuznets, Source: Andr Meunit, Controverses autour de la courbe

Universit Montesquieu Bordeaux IV ,2004, p03 document de travail,
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-1-2 : "
") (12
"
)(13
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.
1967
)(14
.
-2-2 :
" (1959/1877) " Pigou Cecil Arthur
1908 1944 ) (1920
)(15
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155

.
)(16
) (prlvements environnementaux :
* - ) (sonore .
* - ) .(..............
-3-2 ) (:

" ) ( principle:
Polluter-Pays 1972 "
"
)(17
) ( "
10/03 "

)(18
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16 " " Rio de Janeiro (19) 1992
)(20
1995 2 .1995
-4-2 :

)(21
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.
-2 :

)(
)( )( ) .(1 :

156

) :(02 :

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2011 49 .427
-5-2 :
) ( (22).
.
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Rforme fiscale cologique

Jurisprudence et organisation
Politique
environnementale

Politique fiscale

Recettes fiscales
Maitrise des charges

Incitation environnementale

Efficacit conomique
Amlioration des recettes fiscales
Protection de l'environnement

;H.BENZIDANE, La fiscalit cologique au Algrie: Une alternative pour la Source

protection de l'environnement, p06.
157

)(23
. :
-1 .
.
/
- 2
.
- 3 .
- 4 .
.
" "
- 5


:
) :(04
)(2009/1999

) : ( 05
.

Source.http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Environmental_taxes
date de consultation 5/12/2011
-3 :

.
-1-3 :

158

% 1.18
PIB % 0.84 PIB 2000/1990
% 29 (24).
:
) :(01 .

Source; Plan National dActions pour lEnvironnement et le Dveloppement Durable

(PNAE-DD), Ministre de lAmnagement du Territoire et de lEnvironnement, Janvier
2002. P34
28.9

)(25

-2-3 :
1992
) (TAPD
) (09 .
-4 :

(26).

) (27 )
(
.1992

159












-1-4 ) ( TAPD
Taxe sur les activits polluantes ou dangereuses pour l'environnement
") (28 117 1992
(29) :
3000 19-88
26 1988 .
30.000 .
750 6000
.
1 6 .
.
)(30

120.000
90.000 .
20.000 . 9000 .
:
24.000
18.000 .
3.000 .
2.000 )(31
. .

-2-4 / :
203 (32) 2002
/ 10.500 .
:

% 10 .

% 15 .

% 75 .
03
.

160

180000 ) 9.500( 6.500) (
48000 ) (% 36 )) (% 14 k-1
(3 140000 %8


)(33
% 20 .

-3-4 :
204 2002 24.000
. :
 %10 .
 %15 .
 % 75
.

124 220 29
.
40.190 .2002
. 2002
236 64.
-4-4 :
205 2002
54 2000
1 5 . :
 %10 .
 %15 .
 % 75 .
-5-4 Taxe sur les carburants :
38 2002

-5 ): (Taxe d'enlvement des ordures mnages

161






2002
263 :
500 1000 .
1000 10.000 .
5.000 20.000 .
10.000 100.000
.

.

-6-4 :
)(Taxe sur les sacs en plastique importes et ou produite localement
53 (34) 2004 10.50
. 302-065 :
.
-7-4 :
)(35

61 2006 12.500
. :
 . % 15
 %35 .
 % 75 .
-8-4 :
94 2003
.
120
)(36
%10 .
54 11-99 2000
1 5 . :
 . % 30 .
 %20
 % 50 .
162

-9-4
174 1996 302-086 "
"

.
. :
- 4 % .
- 2 % :
.
)
(
1 1.5 .
-5 :

)(37


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1992
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163

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)(38
.
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. 60
)(39
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.
:
-1 .
.
-2 " " .
.
-3 )
10 (
.

:
-1
-2
-3
-4
-5

.
.

.
.

.

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- Loi relative la protection et la mise en valeur de lenvironnement- Loi n11-03 9
promulgue par le dahir n1-03-59 du 12 mai 2003; article 3/18.
1985/1901() "Simon Kuznets"-10 1955
" "Kuznets

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08 1945 .09
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65 18 1991
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.1988
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