مجلة بحوث الإدارة والاقتصاد
Volume 7, Numéro 2, Pages 66-87
2025-10-11
From Imposition To Contribution: The Gas Flaring Tax In Algeria As A Catalyst For Sustainable Development - A Case Study Of The Hassi Bir Rekaiz Joint Venture
Authors : Arezki Meriem . Hamel Abdel Malek .
Abstract
This research aims to investigate the transformation of a gas flaring tax in Algeria from a mere imposition to a catalyst for sustainable development. The methodology combines a qualitative approach through literature and regulatory analysis with a quantitative approach simulating tax calculations. The study reveals that the tax, determined annually by ALNAFT, is tied to flaring operations conducted under a license. The tax contributes to the goal of achieving zero routine flaring by 2030 and funds the National Fund for Renewable Energy. In practice, HBR Joint venture obtained eight permits for gas flaring in 2022, with an estimated tax value of 13,437 DZD and 2,016,970.96 DZD.
Keywords
flaring tax ; flared gas ; Environmental taxation ; , Sustainable Development ; Tax Calculation ; Algeria
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