تحلیلی بر وضعیت منابع درآمدی شهردای ها با تاکید بر درآمدهای پایدار (مطالعه موردی: شهر قم)
محورهای موضوعی : مطالعات برنامه ریزی شهری و منطقه ایمهران حاجیلو 1 , محمد میره ای 2 , مهدی پیله ور 3
1 - دانشجوی دکتری، جغرافیا و برنامه‌ریزی شهری، دانشکده علوم انسانی، دانشگاه تربیت مدرس، تهران، ایران
2 - استادیار، مدیریت شهری، دانشکده مدیریت و حسابداری، دانشگاه تهران، تهران، ایران
3 - دانشجوی دکتری، جغرافیا و برنامه‌ریزی شهری، دانشکده علوم انسانی، دانشگاه فردوسی، مشهد، ایران
کلید واژه: درآمدهای پایدار, منابع مالی شهرداری ها, مالیات و عوارض شهری, شهرداری قم,
چکیده مقاله :
فقدان نگرش جامع به منابع درآمدی شهرداری ها در قالب نظام کلان اقتصادی کشور، تغییرات و مداخلات موردی، اجرا سیاست خوداتکایی و خودکفائی شهرداری‌ها، بخش درآمدی شهرداری‌ها را در وضعیت ناپایداری قرار داده است، به‌نحوی‌که ادامه این وضعیت تبعات نامطلوب و هزینه‌های اجتماعی، فرهنگی و زیرساختی را برای شهر و مدیریت شهری به دنبال خواهد داشت. بررسی و تحلیل درآمدهای کلان شهرها می تواند الگوی مناسبی برای اصلاح و تدوین ساختار درآمدی شهرداری ها مورد استفاده قرار گیرد. در همین رابطه این پژوهش با هدف مطالعه و شناخت منابع مالی و درآمدی شهرداری قم طی سال های 1386 تا 1392 انجام شده است. نوع تحقیق در این پژوهش کاربردی و روش بررسی آن توصیفی-تحلیلی است. گردآوری اطلاعات هم به صورت کتابخانه ای و هم میدانی و مصاحبه با رئیس گروه مطالعات درآمد شهرداری قم صورت گرفته است. نتایج به‌دست‌آمده نشان می‌دهد که درآمدهای شهرداری قم در طی سالیان اخیر به‌شدت ناپایدار بوده و بیشتر وابسته به درآمدهای حاصل از فروش اموال بوده است. این منابع درآمدی که درواقع جزو منابع ملی و ثروت شهروندان محسوب می‌شود می‌تواند با اجاره‌داری یا اجرای طرح‌های سرمایه‌گذاری به درآمدهای پایدار برای شهرداری بدل شوند. با توجه به نقش گردشگری مذهبی شهر قم پیشنهاد می‌شود که شهرداری قم با مشارکت بخش خصوصی بر اجرای طرح‌های درآمدزای تجاری و تفریحی در شهر قم مبادرت کند. از طرفی توریسم درمانی باوجود ارزانی خدمات ارائه‌شده به بیماران، اسکان طولانی‌مدت توریست‌ها در استان به‌منظور تکمیل دوره درمان خود، می تواند درآمد قابل‌توجهی عاید اقتصاد شهری و شهرداری کند.
Lack of a comprehensive approach to municipalities’ revenue sources in the form of macro-economic system, changes and interventions, self-reliance and self-sufficiency policy enforcements for municipalities have put financial sector of municipalities in unsustainable situation. Continuation of this situation will have undesirable consequences and social costs for cities and urban management. Review of metropolitan revenues can be used as a pattern for reform and of municipalities’ financial structure. This applied study has a descriptive- analytical method. Data collection was carried out by documentary and field survey and the data was collected by studying written sources, statistic and incomes and costs of Qom municipality during 2007-2013 as well as interview with Head of Income Studies of Qom municipality. The results show that revenues of Qom municipality during last years have been highly unsustainable and dependent on revenues from sale of properties. These revenue sources that is considered as a part of national sources and citizens’ wealth can be turn sustainable sources for the municipality by tenure or implementation of investment plans. Given the role of religious tourism in Qom, it is recommended that Qom municipality implements commercial and recreational projects in partnership with private sector it is recommended that Qom municipality in partnership with the private sector implement income-generating projects such as commercial and recreational projects. On the other hand, medical tourism despite low cost services delivered to patients, long-term accommodation in city in order to completion their course of treatment can be have significant income for urban economy and the municipality.
Abbasi Kashkoli, M. A., & Bagheri Kashkoli, A. (2009, March/April). Ways of providing sustainable revenues for Iranian municipalities. Monthly Journal of Municipalities, 98(10), 18-27 (in Persian).
Abedin Dorkosh, S. (2011). Introduction to Urban Economics, Tehran: University Publication Center (in Persian)
Afshari, M. (2012). The Main Features of Value Added Tax as a Reliable Source of Revenue for Municipalities. Quarterly Urban Economy, 4(14), 26-35 (in Persian)
Akbari, N., & Moazen Jamshidi, H. (2013). VAT as sustainable revenue source for urban management; Case study: Esfahan Megalopolis. 5th Conference on Urban Planning and Management. Ferdowsi University of Mash’had. Mash’had. Iran (in Persian)
Andalib, A., & Sabet Qadam, S. M. A. (2009). The role of sustainable revenues of urban development in spatial-physical planning. Journal of Hoviat Shahr, 3(5), 85-98 (in Persian)
Cianciara, J. (2010). 2006-07 State and Local Government Tax and Revenue Ranking, Wisconsin Department of Revenue Division of Research and Policy.
CIGU, E., (2014). An Approach of local Financial Autonomy and Implication Over Sustainable Development in the Knowledge Society. Journal of Public Administration, Finance and Law, 6, 44-53.
Comprehensive Plan for Sustainable Revenues and Other Financing (2007). Sources Revenue Recognition and Collection Administration of Tehran University (in Persian).
Danesh Jafari, D., & Karimi, S. (2011). Comparative study of financial and revenue sources of Tehran Municipalities with a number of major cities of the World. Quarterly Urban Economics, 3(11), 24-38 (in Persian)
Danesh Jafari, D., Baba Jani, J., & Karimi Osboei, S. (2014). Analyzing sustainability of revenue sources in Tehran Municipality. Journal of Urban Economics and Management, 2(7), 15-34 (in Persian).
Davodi, S. M. (2011). Studying effect of urban services cost economy on sustainability of revenue sources of Tehran Municipality. Quarterly Urban Economy, 3(10), 31-46 (in Persian).
Dirie, I. (2005). Municipal finance: Innovative resourcing for municipal infrastructure and service provision. CLG International LLC, Washington, DC.
Eghbalpour, J., & Nasiri, K. (2009). March/April). How do municipalities reach sustainable revenues?. Municiplaities Monthly. 10(98), 34-43 (in Persian).
Faraji Mollaei, A., & Azimi, A. (2011). Analysis of sustainable revenues of municipalities; Case study: Buin Zahra. Quarterly Urban Economy. 3(12), 59-72 (in Persian).
Fletcher, J., & McArthur, D. (2010). Local Prosperity: Options for Municipal Revenue Growth in British Columbia. Think City.
Gonzalez, L.M., & Mesa Callejas, R.J. (2008). Improved Local Public Finance: The Case of the Municipality of Medellin. Cuadernos de Administracion’s, 21 (35), 327-351.
Hasan Zadeh, A., & Khosro Shahi, P. (2008). Efficient financial model for municipalities of metropolitan; Case study: Tehran Municipality, 1th Municipality Finance Conference, Problems and Solutions, Tehran, Technology Research Center of Sharif University, http:// www. civilica. com/Paper-MUNICIFIN01-MUNICIFIN01_009.html
Hosseinpour, S.A. Gharib, O., Akbari Motlagh, M., & Najafi, M. (2013). Creative city susstainable economy(Volume II). Tehran: Taaha Publication (in Persian)
Jalali, D. (2009). Analyzing major trends in Tehran Municipality Budget during 2004-2007. Quarterly Urban Economy. 1(2), 104-115 (in Persian)
Jamshid Zadeh, E. (2003). Analyzing costs and budgets of municipalities of Iran during 1971-77 and 1992-2000. Journal of Management and Country Planning. 4(13), 28-37 (in Persian).
Kazemian, Gh., Salehi, E., Ayazi, S.M.H., Nozarpour, A., Imani Jajarmi, H., Saeedi Rezvani, N., & Abdollahi, M. (2013). Urban management (Volume II). Tehran: Tisa Publication (in Persian)
Local Government Association Financial. (2007). Sustainability Program Australia.
Maharati, Y., & Mehraei, M. (2012). Impact of adopting VAT as a source of sustainable revenue on urban housing economy.4th Conference on Urban Planning and Management. Mash’had. Iran (in Persian)
Mahmoudi, M., Zomorodian, Gh., & Aghaei, M. (2011). Analyzing of Factors related to sustainable revenues of Tehran Municipality and prioritizing them. Journal of Urban Management. 9(27), 259-276 (in Persian)
Malazem Ahhosseini, M., & Faraji Mollaei, A. (2012). Operational strategies to attract foreign direct investment in city. Urban Economy. 4(15), 26-35 (in Persian)
Molla Zadeh, A., Rafaat Milani, M., & Khandan, M. (2012). The impact of VAT on sustainable revenues of municipalities. Quarterly Urban Economy. 4(14), 60-68 (in Persian).
Montazeri, R., & Khodaei, Z. (2012). The role of sustainable revenue sources in revenue sources of municipalities. Quarterly Urban Economy. 4(13), 25-39 (in Persian).
Mousavi, M. N., Sarvar, R., & Begheri Kashkoli, A. (2011). Strategies on improvement of revenue management in small municipalities with an emphasis on budgeting, (Case study: Shehedieh Municipality). Urban Management Studies. 3(5), 109-127 (in Persian).
Najjarian Behenmiri, M. (1999). Analyzing income and cost of grade 7 municipalities in Mazandaran Province and affecting factors on it during 1898-1998. Master thesis of business management, Mazandaran University if Sceince and Technology.Mazandaran, Iran (in Persian).
Nasr Esfehani, R., Akhondi, N., Shahidi, A., & Shiri, H. (2011). Analyzing performance of Esfahan Municipality in terms of sustainable and unsustainable revenues (1996-2011) with providing new solutions. 3th Municipality Finance Conference, Problems and Solutions, Technology Research Center of Sharif University, Tehran, Iran (in Persian).
Negin Taji, Z., Hosseini, H., & Hosseini, F. (2013). Sustainable Revenue, urban management challenges in realizing Vision 1404 (With an emphasis on revenues from investment and participation of citizens in Tehran). Quarterly Journal of Urban Management, 11(32), 197-210 (in Persian).
O'sullivan, A. (2012). Urban economics. McGraw-Hill/Irwin.
Planning Department of Sari Municipality. (2013). Suatainable revenues of muncipality, green tax (Part II) (in Persian).
Qaderi, J. (2006). Evaluation of financial system of Municipalities in Iran. Quarterly Journal of Quantitative Economics, 10(3), 21-48 (in Persian).
Qaleh Dar, H. (2003). Comparison of revenue sources of municipalities in metropolitan areas of Iran and studying its physic. Master thesis, University of Shiraz, Shiraz, Iran (in Persian).
Qanbari, A., Mousavi, M. N., Saeed Abadi, R., Bagheri Kashkoli, A., & Hosseini Amini, H. (2011). Strategies of Enabling Municipality's Income Enhancement in Small Cities (Case Study: Zarch). Geography and Environmental Planning Journal, 22(42), 41-58 (in Persian).
Qom Governorate, http://gov.ghom.ir/, 2016/10/3
Qom Municipality’s budgets. (2013) (in Persian).
Qorbani, R., & Azimi, M. (2014). Studying effect of revenue structure of municipalities on urban development process using correlation coefficient and factor analysis; Case study Mash’had. Research and Urban Planning, 5(18), 115-132 (in Persian).
Rasa Qaamat, H. (2012). The role of VAT in municipalities’ financial system. Quarterly Urban Economy, 4(14), 36-45 (in Persian).
Safari, A. H. (2003). Revenue structure and composition of municipalities in Iranian metropolises; Case study: Shiraz Metropolis. Master thesis, University of Shiraz, Shiraz, Iran (in Persian).
Sharzehei, Gh. (2008). Identification and Analysis of revenue items of Iran’s municipalities. Quarterly Journal of Urban Management, 6(20), 23-37 (in Persian).
Sproats, K. (2005). Local Government in Asia and the Pacific: A comparative analysis of fifteen countries; and CLGF.
Statistical Center of Iran, https://www.amar.org.ir/, 2016/10/3
Statistical Yearbook of Qom (2011). www.amar.org.ir (in Persian).
UN, DESA. (2015). World urbanization prospects, the 2014 revision. New York: United Nations Department of Economic and Social Affairs, Population Division.
United Nations Human Settlements Program (2009). Guide to Municipal Finance, Nairobi: UN- HABITAT.
Vaghefi, Sh. (2012). Planning for the Management of Informal Economy: A Financial Resource for the Municipalities, Quarterly Urban Economy. 4(13), 63-68 (in Persian).
Yeganegi Dastgerdi, V. (2011). Practical Methods of Sustainable Revenue Provision for Municipalities Investment Funds (Part One: Agriculture and Industry Partnership). Quarterly Urban Economy, 3(9), 54-68 (in Persian).
Zahedi, K., & Dehghan, M. (2010). Tax on land value, a way for achieving sustainable urban revenue, 3th Municipality Finance Conference, Problems and Solutions. Technology Research Center of Sharif University, Tehran, Iran (in Persian).
Zakeri, M., Shoja, H., & Asghari, H. (2012). Factors affecting local governments to achieve sustainable revenue sources; Case study: Firouz Koh Municipality. Urban Management Studies. 4(11), 47-56 (in Persian).
Ziari, K., Mehdi, A., & Mahdian Behenmiri, M. (2013). Study and identifying of financial resources and strategies for sustainable income for municipalities; A case study municipality of Mahabad city. Tehran: Urban Management, 11(31), 107-124 (in Persian).
_||_