فهرست مطالب

اقتصاد و برنامه ریزی شهری - سال چهارم شماره 14 (تابستان 1391)

نشریه اقتصاد و برنامه ریزی شهری
سال چهارم شماره 14 (تابستان 1391)

  • تاریخ انتشار: 1391/08/20
  • تعداد عناوین: 22
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  • Dr. Hossein Mohammadpour Zarandi, Seyyed Mohsen Tabatabaei Mozdabadi Page 15
    The establishment of the Value Added Tax (VAT) system in Iran is considered a drastic change in tax system of the nation. Such a change would bring about new expectations and requirements by the government, the taxpayers, and other beneficiaries and would subject the taxation system management to new issues to cope with. To establish such a system, the most important condition is to set an appropriate social and economic ground so that a unified management and a flourishing economy could be achieved. The municipalities in our country have made efforts to pave the way for actualizing sustainable revenues, and VAT is one of the most effective ways to achieve it. In effect, the purpose of such a tax system and of passing laws related to the municipalities is to sufficiently inform the revenue collectors and offer better services to the citizens. This article takes a practical approach to the issue and, via reviewing the related literature, provides an introduction to VAT, the calculation whereof, and its modeling and simulation. Then, the article investigates into the relationship between VAT and the municipalities and their financing system.
    Keywords: Value Added Tax, Managing Taxation System, Financial System, Modeling
  • Mohammad Afshari Page 26
    In recent years, Value Added Tax (VAT) has changed into an important part of the revenue of the municipalities. Hence, becoming familiar with different types of VAT, its methodology, its collection method, and its properties are of great importance. The current article, firstly, introduces the concept of added value and the tax imposed on it. Then, the background of VAT and its origin is investigated. Next, different types of VAT, like VAT on production, income, and consumption, are elaborated on and the role of VAT in the law on direct taxes is investigated. In the rest of the paper, the features of VAT as a sustainable revenue resource for municipalities are introduced. From among other issues the current article draws on are the issue of tax evasion and the implementation method of VAT in different areas of profession. It should be noted that as tax is a kind of financial instrument, it has economic effects and consequences which show themselves in the form of inflation and investment effects in cities. Therefore, the municipalities are directly or indirectly affected by such kind of tax. At the end, the article, after referring to the advantages of VAT, investigates into the necessity of utilizing VAT as a sustainable revenue resource for municipalities of Iran.
    Keywords: Value Added Tax, Sustainable Revenue Resource, Municipality, Direct Taxe, Financial Tool
  • Hossein Rasa Ghamat Page 36
    Value Added Tax (VAT) is the subcategory of the new taxes introduced after the Second World War in European countries. At the moment, such a tax system is implemented in most countries. VAT is the commonest type of tax the government and the municipalities collect to pay their expenses and is a kind of tax on goods and services (consumption tax). The investigations and the experience of collecting such a tax in different countries show that the implementation of such a law may help solving some of the current problems of taxation system like tax revenue, identifying taxpayers and collecting enough information about them, reducing the time for tax payment, preventing tax evasion, etc. The current research takes an analytical approach and aims at investigating the role of VAT in the revenue system of the municipalities. However, the main issue in financing and reforming the financial resources of the municipalities is the sustainability of revenue resources in a way that such revenue, in addition to being reliable and durable, would not be a threat to the urban sustainable development. It should be added that although collecting taxes will result in an increase in the municipalities revenue, the urban managers are to seek innovative approaches to obtain revenue so that the citizens will not be forced to directly pay the expenses of the city.
    Keywords: Value Added Tax, Sustainable Revenue, Urban Development, Municipalities
  • Amin Faraji Mollaei, Abbas Rahimi Page 46
    Sustainable financing for the municipalities has always been among the concerns of Iran’s urban managers. Disregarding all urban elements has resulted in ignoring many of the important revenue resources. Among all, the urban worn-out structures are considered potential revenue resources for the municipalities. Implementing urban developmental plans is one of the effective factors in increasing the value of lands and properties in and around the plan site. The plans for renovating worn- out structures have positive effects on the increase in the value of properties and the lands. Hence, it is claimed that the renovation of such structures may pave the way for the municipalities to obtain even more revenue. The current paper takes a practical approach to the issue and has utilized descriptive-analytical methods. The data has been collected through library research. The results show that the renovation plans have positive effects on the added value of the properties in and around the plan sites. Utilizing the value added, the municipality may rely on an important revenue resource. In the areas around the worn-out structures of metropolis of Tehran, revenue resources resulting from renovation added value are observed.
    Keywords: Value Added Tax, Worn, out Structures Renovation, Revenue Resources, Municipality
  • Abbas Mollazadeh, Mojgan Rafat Milani, Mina Khandan Page 60
    Value Added Tax (VAT), a kind of tax on goods and services (consumption tax), due to its broad tax basis and its high income-earning potential, is the commonest type of tax the government and the municipalities receive to finance their expenses. One of the challenges the urban managers encounter is the unsustainability of the revenue resources. In order for municipalities to increase their revenue, it is necessary that they increase the efficiency of the current income-earning methods or seek new revenue resources. Hence, passing the VAT law by the Islamic Parliament has directed the municipalities towards sustainable revenue and as a result, the municipalities revenue resources get directed to a sustainable one following many years of unsustainability. In case such revenue is completely actualized, it may become the major share of the revenue the municipalities receive. The current article takes a practical approach and makes efforts to assess the effect of VAT on the improvement of the municipalities sustainable resources utilizing the current theoretical principles. The research method lends itself to descriptive- analytical one as it endeavors to provide data in relation to the research purposes. Subsequent to data analysis, suggestions will be made on the sustainability of the municipalities revenue through VAT.
    Keywords: Value Added Tax, Sustainable Revenue, Municipality, Financing Expenses