تحليلي بر وضعيت منابع درآمدي شهرداي ها با تاكيد بر درآمدهاي پايدار (مطالعه موردي: شهر قم)

Analysis of Municipalitys Revenue Sources, with an Emphasis on Sustaianable Revenues (Case Study: Qom City)

فقدان نگرش جامع به منابع درآمدي شهرداري ها در قالب نظام كلان اقتصادي كشور، تغييرات و مداخلات موردي، اجرا سياست خوداتكايي و خودكفائي شهرداري‌ها، بخش درآمدي شهرداري‌ها را در وضعيت ناپايداري قرار داده است، به‌نحوي‌كه ادامه اين وضعيت تبعات نامطلوب و هزينه‌هاي اجتماعي، فرهنگي و زيرساختي را براي شهر و مديريت شهري به دنبال خواهد داشت. بررسي و تحليل درآمدهاي كلان شهرها مي تواند الگوي مناسبي براي اصلاح و تدوين ساختار درآمدي شهرداري ها مورد استفاده قرار گيرد. در همين رابطه اين پژوهش با هدف مطالعه و شناخت منابع مالي و درآمدي شهرداري قم طي سال هاي 1386 تا 1392 انجام‌ شده است. نوع تحقيق در اين پژوهش كاربردي و روش بررسي آن توصيفي-تحليلي است. گردآوري اطلاعات هم به صورت كتابخانه اي و هم ميداني و مصاحبه با رئيس گروه مطالعات درآمد شهرداري قم صورت گرفته است. نتايج به‌دست‌آمده نشان مي‌دهد كه درآمدهاي شهرداري قم در طي ساليان اخير به‌شدت ناپايدار بوده و بيشتر وابسته به درآمدهاي حاصل از فروش اموال بوده است. اين منابع درآمدي كه درواقع جزو منابع ملي و ثروت شهروندان محسوب مي‌شود مي‌تواند با اجاره‌داري يا اجراي طرح‌هاي سرمايه‌گذاري به درآمدهاي پايدار براي شهرداري بدل شوند. با توجه به نقش گردشگري مذهبي شهر قم پيشنهاد مي‌شود كه شهرداري قم با مشاركت بخش خصوصي بر اجراي طرح‌هاي درآمدزاي تجاري و تفريحي در شهر قم مبادرت كند. از طرفي توريسم درماني باوجود ارزاني خدمات ارائه‌شده به بيماران، اسكان طولاني‌مدت توريست‌ها در استان به‌منظور تكميل دوره درمان خود، مي تواند درآمد قابل‌توجهي عايد اقتصاد شهري و شهرداري كند.

Introduction The lack of a comprehensive approach to revenue sources of municipalities in the framework of the macroeconomic system, changes and interventions, enactment of self-reliance and self-sufficiency policy for municipalities has made financial sector of municipalities in unsustainable situation. Continuation of this situation could have undesirable consequences and social, cultural and infrastructure costs in cities and urban management. Investigating and analyzing metropolitan revenues can be used as a model for improving and reforming financial structure of the municipalities. In this regard, this study was conducted with the aim of studying and identifying the financial sources of Qom municipality during 2007-2013. Methodology The type of research was applicable and its method was descriptive-analytic. Data collection was conducted in the form of documentary and field study by interviewing with Head of Income Studies in Qom Municipality. The findings of the survey analyzed by Excel and sustainable and unsustainable sources of Qom municipality have been identified. Results and discussion However, in recent years collected incomes are more than costs and the municipality is not faced with a shortage of income, but it should be noted that during this period the municipality is strongly dependent on unsustainable revenues. By reviewing collected incomes for 2012-2013 it can be seen that sale of the municipality properties with an average of 36.93 percent, duties on construction permits with 22.06 percent, duties on excess density with 8.62 percent and assets that randomly belong to the municipality which involving constructional crimes and offenses with 6.36 percent are the revenue codes that the most unsustainable revenues as well as the most collected incomes of Qom municipality are acquired from these codes. Conclusion By reviewing revenue sources of municipalities and local governments of different countries it can be said that the min revenue source of them are taxes that mainly be obtained in two ways: - Local taxes that are collected by municipalities and the largest percentage of these taxes are related to taxes on real assets. - Second type are central government taxes that a large part of those transfer to municipality through redistribution of taxes. Estate aids to municipalities in most developed and developing countries are so much so that an average of 20-25% of municipalities’ revenue sources are obtained by these sources while estate aids to municipalities in Iran sometimes have reached less than one percent of the municipalities revenues. So it’s recommend that some percentage of tax revenues of the estate be transferred to municipalities, including Qom municipality. The share of property and real estate tax which is known in Iran as rehabilitation charges and it can be said it is the fairest and consistent and profitable tax source for municipalities in the U.S. is an average of about 50 percent of municipal revenues, while this source of income is allocated relatively low percent of Iran’s municipalities. This amount for Qom municipality in 2013 is about 1.5 percent of collected revenues. Regarding the role of religious tourism in the city of Qom 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. Qom municipality can provide and develop urban infrastructure and investment in this field so that make a sustainable revenue source for itself.