The Impact of Taxation as a Determinant of Environmental Behavior in Algerian Economic Enterprises

Abstract

Overall the Economic Corporation, Especially those directed the finger ofaccusation their hostility to the environment, they must take into account the environmental dimension in the exercise of their activities, thus contributing to reduce the severity of environmental pollution, and they must rationalize on the use of natural resources especially exhaustible ones to ensure that the share of the next generation of these resources. And for that The Algerian legislator adopted environmental taxation as a determinant of the environmental behavior of economic enterprises, through the impact that environmental taxes contribute, and it appears through the role of environmental taxes in improving the image of enterprises which comply with these taxes, and seeks to adopt a conscious behavior towards the