THE ROLE OF ECOLOGICAL TAX IN ACHIEVING BALANCE BETWEEN DEVELOMENT AND PRESERVATION OF THE ENVIRONNEMENT

Abstract

Both environment and development are rights enshrined in national charters and constitutions .Algerian legislator sought to find a balance between these two rights. Through his intervention through environmental control mechanisms to balance development requirements of environmental protection. Including eco-tax which directly affect development, which might be tied to developmental process or organized it. This eco-tax to contribute to an active role in environmental protection through taxes and fees imposed by the State And thus control and regulating the activities of natural or moral persons If any of them cause more damaging to the environment pays more taxes , as a penalty for the destruction of it. It also contributes to assisting the State in repairing damage caused by polluters, but this mechanism can contribute to the protection of the environment only if such fees or financial penalties are commensurate with the degree of pollution.

Keywords

• environment
• development
• eco-tax
• polluter motivation
• environmental control