Beam Journal of Economic Studies
Volume 9, Numéro 1, Pages 515-539
2025-03-17

The Impact Of Environmental Levies On Environmental Costs In Industrial Enterprises – A Field Study Of Selected Enterprises In The Belassel And Sidikhatab Industrial Zones, Relizane Province

Authors : Benrekia Noureddine . Abderrahim Nadia .

Abstract

This study explores how environmental taxation influences environmental costs in industrial enterprises, focusing on establishments in the industrial zones of Belassel and SidiKhattab, Relizane province. It examines how government-imposed tax mechanisms shape industrial activities to mitigate environmental harm. The research also investigates the responsiveness of enterprises to such taxation and its effects on their environmental costs. The findings reveal that environmental taxes raise costs for enterprises due to the financial burdens of compliance. However, environmental incentives reduce these costs by promoting the adoptionof eco-friendly technologies. Moreover, strong tax oversight enhances adherence to environmental standards, minimizing expenses related to violations and fines

Keywords

Environmentallevy ; Environmentalcosts ; Environmental taxes ; Environmentalincentives ; Tax control