University of Isfahan Urban Economics 2588-4867 2 2 2019 03 06 Spatial Analysis of Access to Urban Public Services with Emphasis on the Local tax Management of Municipality (Case Study Tabriz) Spatial Analysis of Access to Urban Public Services with Emphasis on the Local tax Management of Municipality (Case Study Tabriz) 83 98 23424 10.22108/ue.2018.103593.1020 FA Hosein Karimzadeh Assistant Professor, Geography and Rural Planning, Faculty of Planning and Environmental Sciences, Tabriz University, Tabriz, Iran Roghayeh Nassery Graduating with an MA Geography and Urban Planning, Faculty of Planning and Environmental Sciences, Tabriz University, Tabriz, Iran Journal Article 2017 04 21 The benefit model of local government says that individuals would be responsible for the cost of producing and procuring of public services, if they benefit from government services. while one of the failures in the financial and revenue system of the municipalities is that there are many services in cities which is not equally accessible to everyone and its distribution in different areas of the municipality is not the same. therefore, the main purpose of the paper is to determine the eligibility of tax due to the quality of access to services. This research based on the purpose is an applied research, and it essentially is an descriptive-analytic research and it is based on documentary studies, library and field studies. It has been widely used various types of GIS capabilities such as Spatial Analysis Tools and spatial statistical tests included Nearest Neighboring distance and Moran I index. Two types of relative and functional weight have been used in order to weigh the indicators and to evaluate the layers. Finally, the combined model of human development index HDI is used to interpret its results in order to use the scientific results of ZONAL analyzes. The results of two spatial statistics tests, the Nearest Neighboring distance and spatial dependency test of Moran I showed the spatial distribution pattern of public services has been clustered and heterogeneous in the city as well as the results of the surveys showed the quality of access of 75.5% of the city's total area of Tabriz city is in poor conditions and completely deprived and it means that space justice does not exist in the utilization of public services. with regards to levels of access for the fair financing of public services It is suggested that levels of privilege pay more taxes than deprived levels because they spend less time and money on access to services. <strong> </strong> The benefit model of local government says that individuals would be responsible for the cost of producing and procuring of public services, if they benefit from government services. while one of the failures in the financial and revenue system of the municipalities is that there are many services in cities which is not equally accessible to everyone and its distribution in different areas of the municipality is not the same. therefore, the main purpose of the paper is to determine the eligibility of tax due to the quality of access to services. This research based on the purpose is an applied research, and it essentially is an descriptive-analytic research and it is based on documentary studies, library and field studies. It has been widely used various types of GIS capabilities such as Spatial Analysis Tools and spatial statistical tests included Nearest Neighboring distance and Moran I index. Two types of relative and functional weight have been used in order to weigh the indicators and to evaluate the layers. Finally, the combined model of human development index HDI is used to interpret its results in order to use the scientific results of ZONAL analyzes. The results of two spatial statistics tests, the Nearest Neighboring distance and spatial dependency test of Moran I showed the spatial distribution pattern of public services has been clustered and heterogeneous in the city as well as the results of the surveys showed the quality of access of 75.5% of the city's total area of Tabriz city is in poor conditions and completely deprived and it means that space justice does not exist in the utilization of public services. with regards to levels of access for the fair financing of public services It is suggested that levels of privilege pay more taxes than deprived levels because they spend less time and money on access to services. <strong> </strong> https://ue.ui.ac.ir/article_23424_ac5d7ffa4bb4eaec09cf5704fe89c7a5.pdf