Volume 2, Issue 7 (7-2014)                   IUESA 2014, 2(7): 15-34 | Back to browse issues page

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1- Assistant Professor, Department of Economics, Faculty of Economics Allame Tabatabaei University, Tehran, Iran
2- Associated Professor, Department of Accounting Faculty of Management and Accounting, Allame Tabatabaei University, Tehran, Iran
3- M.A. In Urban Management, Department of Urban Management and Accounting Faculty of Management and Accounting, Allame Tabatabaei University, Tehran, Iran
Abstract:   (6852 Views)

Stable income to funding urban services is the one of important problems of municipalities in all over the world. Over reliance of many of municipalities -particularly Tehran municipality- to unstable incomesو is the cause of their many problems. Hence, the study of world municipality’s stable revenue resources and use of the experiences of cities which have similar Structures like Tehran, can be partially overcome the problems of Tehran Municipality. The methodology of this research is quantitative, survey, and cross-sectional method and its mail goal is determining stable revenue resources for Tehran municipality. accordance with comparative and field studies in this survey, after reviewing the earning ways of municipality around the world, a standard questionnaire was prepared to analyzing the stability of revenue resources and the ability to implement them in Tehran, then the questionnaire was distributed among the members of Tehran city council outstanding professors, managers and experts of income areas, the municipality financial experts and Revenue recognitions. The data was entered to “SPSS” software and research assumptions were examined by using T-text and Friedman test. The research results show that the most stable revenue in Tehran is included: transfer tax from government to the municipality, (if the cost of services, municipal taxes and the tax of urban reconstruction) are the stable revenue sources for Tehran municipality.

Type of Study: Research | Subject: Special
Received: 2013/09/28 | Accepted: 2014/01/22 | Published: 2014/09/22