Ranking of Methods of Duties Collection in Najafabad Municipality

Municipalities enact and collect duties and local taxes through various ways in order to provide the financial resources for implementation of assigned tasks given to economic capacities of cities but receiving the duties encounters the city's economy with many problems. In order to decrease and minimize the unfavorable effects of duties collection, economic investigations are needed and suitable models to supply sustainable revenue sources of expenses of the city should be determined.
The suitable model of supplying revenue sources of Najaf-abad Municipality given to urban management issues as well as urban economy of Iran which can be executed was examined as the major problem of this survey. Thus, the most important methods of duties collection in Najaf-abad Municipality and the most effective standards to choose its method of supplying were first extracted through historical study and field study methods. Then preferences of financial experts were obtained using a questionnaire that was formulated based on analytical hierarchy process (AHP) and by means of paired comparisons of the standards and methods of duties collection with regard to each standard of the research. Finally, relative weights of the effective standards and those of methods of duties collection with regard to each research standard were calculated by help of data related to paired comparisons extracted from the questionnaire. Then final weight of collection methods was determined in terms of set of research standards or in other words ranking of the employed collection methods in the survey by merging of the obtained relative weights.
According to the results obtained from ranking of defined indexes, "justice", "transparency", "efficiency", "sustainability", "adequacy" and finally "operational" indexes have a higher degree of importance respectively in order to offer a suitable model for duties collection. Also based on the conducted ranking, real estate duties has the highest degree of importance in terms of suitability of bases of duties collection (including pollution and fuel duties, value-added duties, career duties, duties on automobile and technical examination, real estate duties and issuance of construction permit) and "construction duties" has the least degree of importance. At last, the results of modeling reveal increasing of efficiency if the method of supplying revenue sources of the municipality is suitable. Under conditions of model's freedom from limitations and efficiency of the collection system, methods of supplying revenue sources of minimum expenses must be provided by means of "duties based on real estate assets", "value-added tax" and "pollution and fuel duties". Similarly if methods of supplying revenue sources related to five-year development planning are needed, portion of real estate duties must be increased on the basis of real estate.