تحلیلی بر ارائه راهکارها و سیاست های تأمین منابع درآمد پایدار در کلانشهر تهران

محورهای موضوعی : برنامه ریزی شهری

علی آرام ¹ (استادیار گروه مهندسی عمران و شهرسازی، واحد یاسوج، دانشگاه آزاد اسلامی، یاسوج، ایران)
عبدالرضا شهوازی ² (کارشناسی ارشد برنامه ریزی شهری، واحد یاسوج، دانشگاه آزاد اسلامی، یاسوج، ایران)

تاریخ دریافت : 1400/11/13 تاریخ پذیرش : 1400/12/27 تاریخ انتشار : 1401/01/01

کلید واژه: شهرداری تهران, منابع درآمد شهرداری ها, درآمد پایدار شهرداری‌ها,

چکیده مقاله :

کسب درآمد در شهرداری ها از اموری است که تأثیر عمده ای در ارائه خدمات شهری به شهروندان دارد. اگر شهرداری ها نتوانند درآمد کافی و پایدار به دست آورند، نخواهند توانست تاسیسات ضروری در شهر را ایجاد و اداره کنند. نکته حائز اهمیت در بحث تامین و اصلاح منابع مالی شهرداری ها، پایداری منابع درآمدی است؛ به طوری که این درآمدها باید علاوه بر داشتن قابلیت اتکاء و استمرار پذیری، تهدیدی برای توسعه پایدار شهری نیز نباشند. این پژوهش، یک تحقیق کاربردی و روش آن توصیفی تحلیلی است. علت انتخاب تحقیق، دستیابی به اصول و معیارهای تاثیرگذار تأمین منابع درآمدی پایدار برای شهرداری شهر تهران است. برای دستیابی به اهدف پژوهش، پس از بررسی ادبیات نظری و مصاحبه های اکتشافی 11مؤلفه‌ اصلی شاخص های تامین مالی پایدار شناسایی شد و پس از مطالعات تطبیقی، جهت بررسی میدانی و اعتباربخشی به وضعیت پایداری درآمدهای مورد مطالعه، پرسشنامه ای تهیه شد و توسط 150 نفر از اساتید و کارشناسان شهرسازی، اعضای شورای شهر، مدیران و معاونان ارشد مالی، مشاوران، کارشناسان و صاحب نظران مالی، اساتید صاحب نظر، مدیران در آمد و کارشناسان تشخیص درآمد شهرداری های 22 گانه مناطق تهران تکمیل شد. نتایج تحقیق نشان داد پایدارترین نوع درآمد برای شهر تهران که قابلیت اجرایی نیز دارد دریافت سهم مناسبی از مالیاتهای دولت چه در قالب مالیات بر ارزش افزوده و چه به صورت انتقال درصدی از مالیات های ملی به عنوان سهم شهرداری می باشد.

چکیده انگلیسی:

       Making money in municipalities is one of the things that has a major impact on providing urban services to citizens. If municipalities are not able to generate sufficient and sustainable revenue, they will not be able to create and operate the necessary facilities in the city. But the important point in the discussion of financing and reforming the financial resources of municipalities is the sustainability of revenue sources; So that these revenues, in addition to being reliable and sustainable, should not be a threat to sustainable urban development. This research is an applied research and its method is descriptive-analytical. The reason for choosing the research is to achieve the principles and effective criteria of "providing sustainable revenue sources for the municipality of Tehran". A questionnaire was prepared for field assessment and accreditation of the status of the studied incomes and was prepared by 150 professors and urban planning experts, city council members, senior financial managers and deputies, consultants, financial experts and experts, expert professors, managers. And revenue recognition experts of 22 municipalities in Tehran were completed. The purpose of preparing a questionnaire and collecting information in this way was to determine the stability of financial and revenue resources of municipalities and determine the possibility of using these resources in Tehran Municipality. The results showed that the most stable type of revenue for the city of Tehran, which is also enforceable, is to receive an appropriate share of government taxes, either in the form of VAT or in the form of a percentage transfer of national taxes as a share of the municipality.Extended AbstractIntroduction:         Making money in municipalities is one of the things that has a major impact on providing urban services to citizens. If municipalities cannot generate sufficient and sustainable revenue, they will not be able to build and operate the necessary facilities in the city. One of the most important concerns of managers and urban planners is to achieve sustainable urban development. Due to the rapid gro;wth of urbanization, the demand for goods and services in cities has increased significantly, and in this regard, meeting the needs of its citizens requires sufficient financial resources. But the important point in the discussion of financing and reforming the financial resources of municipalities is the sustainability of revenue sources; So that these revenues, in addition to being reliable and sustainable, should not be a threat to sustainable urban development.Methodology:          This research is an applied research and its method is descriptive-analytical. The reason for selecting the research is to achieve the principles and effective criteria of "providing sustainable revenue sources for the municipality of Tehran". A questionnaire was prepared for field assessment and accreditation of the status of the studied incomes and was prepared by 150 professors and urban planning experts, city council members, senior financial managers and deputies, consultants, financial experts and experts, expert professors, managers. And revenue recognition experts of 22 municipalities in Tehran were completed.Results and discussion:         The results showed that the most stable type of revenue for the city of Tehran, which is also enforceable, is to receive an appropriate share of government taxes, either in the form of VAT or in the form of a percentage transfer of national taxes as a share of the municipality.Conclusion:         Findings from library and comparative studies of revenue sources of different municipalities around the world, theoretical foundations and global experiences of sustainable revenue systems of municipalities, four ways in the urban economy to finance public services, are known:Direct sale of municipal service pricing servicesCollection of local taxes and dutiesUse of government grants (government transfers)Borrowing and issuing city bonds) Using financial markets as a complement to the income system

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