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<Article>
<Journal>
				<PublisherName>University of Isfahan</PublisherName>
				<JournalTitle>Urban Economics</JournalTitle>
				<Issn>2588-4867</Issn>
				<Volume>8</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2023</Year>
					<Month>05</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle>A model for the performance based-budgeting of project-based organizations in the housing sector in Iran</ArticleTitle>
<VernacularTitle>A model for the performance based-budgeting of project-based organizations in the housing sector in Iran</VernacularTitle>
			<FirstPage>1</FirstPage>
			<LastPage>16</LastPage>
			<ELocationID EIdType="pii">28251</ELocationID>
			
<ELocationID EIdType="doi">10.22108/ue.2023.139007.1269</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
<Author>
					<FirstName>Peyman</FirstName>
					<LastName>Seyyedi</LastName>
<Affiliation>Ph.D. student, Department of Management, Qom Branch, Islamic Azad University, Qom, Iran</Affiliation>

</Author>
<Author>
					<FirstName>Mohammad Hasan</FirstName>
					<LastName>Maleki</LastName>
<Affiliation>Associate Professor, Department of Economics, University of Qom, Qom, Iran.</Affiliation>

</Author>
<Author>
					<FirstName>Seyyed Abbas</FirstName>
					<LastName>Borhani</LastName>
<Affiliation>Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.</Affiliation>

</Author>
<Author>
					<FirstName>Omidali</FirstName>
					<LastName>Adeli</LastName>
<Affiliation>Associate Professor, Department of Economics, University of Qom, Qom, Iran.</Affiliation>

</Author>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2023</Year>
					<Month>09</Month>
					<Day>10</Day>
				</PubDate>
			</History>
		<Abstract>The foundation of every science based on a series of fixed principles. The budget, likewise an economic and administrative point of view, is based on the principles and foundations referred to as the budget principles. This research’s proposes to find the influencing factors on performance-based budgeting in project-based organizations and to determine the relationships between these factors to provide a model in the housing sector. A sample size equal to 15 experts who had relevant knowledge and experience in the field of project-based organizations in the housing sector were selected. For this purpose, 29 factors identified using the theme analysis technique, through interviews with experts and the theme analysis tool. Then, the factors screened using the binomial test method and expert questionnaire. Finally, the screened factors were analyzed using the Demetal-fuzzy technique. According to the net effect index obtained through the difference of effectiveness and effectiveness of factors, the research results showed four elements: systemic attitude, incentive and punishment system, employee training, organizational culture, which affect performance-based budgeting in project-based organizations.</Abstract>
			<OtherAbstract Language="FA">The foundation of every science based on a series of fixed principles. The budget, likewise an economic and administrative point of view, is based on the principles and foundations referred to as the budget principles. This research’s proposes to find the influencing factors on performance-based budgeting in project-based organizations and to determine the relationships between these factors to provide a model in the housing sector. A sample size equal to 15 experts who had relevant knowledge and experience in the field of project-based organizations in the housing sector were selected. For this purpose, 29 factors identified using the theme analysis technique, through interviews with experts and the theme analysis tool. Then, the factors screened using the binomial test method and expert questionnaire. Finally, the screened factors were analyzed using the Demetal-fuzzy technique. According to the net effect index obtained through the difference of effectiveness and effectiveness of factors, the research results showed four elements: systemic attitude, incentive and punishment system, employee training, organizational culture, which affect performance-based budgeting in project-based organizations.</OtherAbstract>
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			<Object Type="keyword">
			<Param Name="value">thematic analysis</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Project-Based Organizations</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Demetal-Fuzzy Technique</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Performance-Based Budgeting</Param>
			</Object>
		</ObjectList>
<ArchiveCopySource DocType="pdf">https://ue.ui.ac.ir/article_28251_5551bbcfdbe8331a60820d1417346293.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>University of Isfahan</PublisherName>
				<JournalTitle>Urban Economics</JournalTitle>
				<Issn>2588-4867</Issn>
				<Volume>8</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2023</Year>
					<Month>05</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle>Examining the role of night spaces in the crime of cities by modeling Prometheus (the case of Abadan City)</ArticleTitle>
<VernacularTitle>Examining the role of night spaces in the crime of cities by modeling Prometheus (the case of Abadan City)</VernacularTitle>
			<FirstPage>17</FirstPage>
			<LastPage>30</LastPage>
			<ELocationID EIdType="pii">28358</ELocationID>
			
<ELocationID EIdType="doi">10.22108/ue.2024.136654.1244</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
<Author>
					<FirstName>Elias</FirstName>
					<LastName>Mavedat</LastName>
<Affiliation>Assistant Professor of Urbanization, Jundi-Shapur University of Technology, Dezful, Iran</Affiliation>

</Author>
<Author>
					<FirstName>Behzad</FirstName>
					<LastName>Vasiq</LastName>
<Affiliation>Assistant Professor of Architecture, Jundi-Shapur University of Technology, Dezful, Iran</Affiliation>

</Author>
<Author>
					<FirstName>Sodabeh</FirstName>
					<LastName>Amiri</LastName>
<Affiliation>Master's degree, urban design, Jundi-Shapur University of Technology, Dezful, Iran</Affiliation>

</Author>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2023</Year>
					<Month>01</Month>
					<Day>30</Day>
				</PubDate>
			</History>
		<Abstract>Nowadays, in the main centers of the city, the security index has been given a lot of attention as an effective factor in vitality and nightlife; But some urban spaces with tourism potential have received less attention. The present research has a developmental-applied nature and the research method is a combination of correlation and survey, and the data collection method is based on library methods, personal observations, and field survey. Data analysis has been done with Grapher software, Geographical Information System, Visio, Excel, View, AutoCAD, and the Prometheus model. Also, the research aims to investigate the role of urban night space in the crime of Abadan city. This goal has been studied in 3 social, physical, and visual dimensions. The results of the research show that none of the existing criteria is in the ideal condition because none of the final rankings are close to one. The closest statistic to one is 0.31 away from the number one. According to the evaluations, the guard kiosk and official supervision are of higher importance in the eyes of individuals. In Arvand coastline, due to the low physical quality, disconnection of physical connection and contrast and continuity of the environment, poor accessibility, rigid and silent walls, there is a decrease in attendance, especially at night, which has reduced the security of this urban space of Abadan.</Abstract>
			<OtherAbstract Language="FA">Nowadays, in the main centers of the city, the security index has been given a lot of attention as an effective factor in vitality and nightlife; But some urban spaces with tourism potential have received less attention. The present research has a developmental-applied nature and the research method is a combination of correlation and survey, and the data collection method is based on library methods, personal observations, and field survey. Data analysis has been done with Grapher software, Geographical Information System, Visio, Excel, View, AutoCAD, and the Prometheus model. Also, the research aims to investigate the role of urban night space in the crime of Abadan city. This goal has been studied in 3 social, physical, and visual dimensions. The results of the research show that none of the existing criteria is in the ideal condition because none of the final rankings are close to one. The closest statistic to one is 0.31 away from the number one. According to the evaluations, the guard kiosk and official supervision are of higher importance in the eyes of individuals. In Arvand coastline, due to the low physical quality, disconnection of physical connection and contrast and continuity of the environment, poor accessibility, rigid and silent walls, there is a decrease in attendance, especially at night, which has reduced the security of this urban space of Abadan.</OtherAbstract>
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			<Object Type="keyword">
			<Param Name="value">crime</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Nightlife</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Security</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Abadan City</Param>
			</Object>
		</ObjectList>
<ArchiveCopySource DocType="pdf">https://ue.ui.ac.ir/article_28358_128c94119742f19edd2173bb49d382dc.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>University of Isfahan</PublisherName>
				<JournalTitle>Urban Economics</JournalTitle>
				<Issn>2588-4867</Issn>
				<Volume>8</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2023</Year>
					<Month>05</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle>The Role and Position of the Macroeconomic Environment on the Revenues of Tehran Municipality</ArticleTitle>
<VernacularTitle>The Role and Position of the Macroeconomic Environment on the Revenues of Tehran Municipality</VernacularTitle>
			<FirstPage>31</FirstPage>
			<LastPage>46</LastPage>
			<ELocationID EIdType="pii">28307</ELocationID>
			
<ELocationID EIdType="doi">10.22108/ue.2024.139531.1273</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
<Author>
					<FirstName>Mahdi</FirstName>
					<LastName>Yazdani</LastName>
<Affiliation>Department of Economics, Faculty of Economics and Political Science, Shahid Beheshti University, Tehran, Iran</Affiliation>

</Author>
<Author>
					<FirstName>Alireza</FirstName>
					<LastName>Basiri</LastName>
<Affiliation>Department of Economics, Faculty of Economics and Political Science, Shahid Beheshti University, Tehran, Iran</Affiliation>

</Author>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2023</Year>
					<Month>10</Month>
					<Day>20</Day>
				</PubDate>
			</History>
		<Abstract>The financing of municipalities as local governments is one of the most important and challenging issues of the urban economy in developing and developed countries, where this issue is more important in the case of the capital of the countries. The city of Tehran, as one of the capitals, is not an exception to this matter, and the financing of its investment projects was very important in different years especially in the last decade, when Iran&#039;s economy was faced with important and serious challenges in the macroeconomic and international environment. Moreover, although municipalities, such as Tehran municipality, have tried to diversify and stabilize their income flows, the important point is that macroeconomic conditions can play a significant role in this regard. This study tries to evaluate the effects of macroeconomic stability shocks on the financing of investment projects in Tehran. For this purpose, a vector autoregressive model was used from 1991 to 2021 and was evaluated and compared the response of two municipal revenue components including a) the revenues from public duties and the financing from the capital and financial assets as the most important and stable components, and b) the other revenue components to macroeconomic stability shocks. The results show that the financing of investment projects in Tehran has shown a significant reaction to the shocks of macroeconomic variables, and on the other hand, the shock of the macroeconomic stability causes the resources from the financing of capital and financial assets for the city&#039;s investment projects to have a negative reaction to this shock. Based on this, policymakers and annual budget regulators should pay enough attention to these results.
&lt;strong&gt;JEL Classification:&lt;/strong&gt; C22, C32, R38, R51.</Abstract>
			<OtherAbstract Language="FA">The financing of municipalities as local governments is one of the most important and challenging issues of the urban economy in developing and developed countries, where this issue is more important in the case of the capital of the countries. The city of Tehran, as one of the capitals, is not an exception to this matter, and the financing of its investment projects was very important in different years especially in the last decade, when Iran&#039;s economy was faced with important and serious challenges in the macroeconomic and international environment. Moreover, although municipalities, such as Tehran municipality, have tried to diversify and stabilize their income flows, the important point is that macroeconomic conditions can play a significant role in this regard. This study tries to evaluate the effects of macroeconomic stability shocks on the financing of investment projects in Tehran. For this purpose, a vector autoregressive model was used from 1991 to 2021 and was evaluated and compared the response of two municipal revenue components including a) the revenues from public duties and the financing from the capital and financial assets as the most important and stable components, and b) the other revenue components to macroeconomic stability shocks. The results show that the financing of investment projects in Tehran has shown a significant reaction to the shocks of macroeconomic variables, and on the other hand, the shock of the macroeconomic stability causes the resources from the financing of capital and financial assets for the city&#039;s investment projects to have a negative reaction to this shock. Based on this, policymakers and annual budget regulators should pay enough attention to these results.
&lt;strong&gt;JEL Classification:&lt;/strong&gt; C22, C32, R38, R51.</OtherAbstract>
		<ObjectList>
			<Object Type="keyword">
			<Param Name="value">urban economy</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Financing</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Macroeconomic Stability</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Municipal Income</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Vector Autoregression Model</Param>
			</Object>
		</ObjectList>
<ArchiveCopySource DocType="pdf">https://ue.ui.ac.ir/article_28307_fe69d710c830eaf886b967e563cf9cd8.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>University of Isfahan</PublisherName>
				<JournalTitle>Urban Economics</JournalTitle>
				<Issn>2588-4867</Issn>
				<Volume>8</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2023</Year>
					<Month>05</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle>Ranking of Iranian metropolises based on urban smartness index</ArticleTitle>
<VernacularTitle>Ranking of Iranian metropolises based on urban smartness index</VernacularTitle>
			<FirstPage>47</FirstPage>
			<LastPage>70</LastPage>
			<ELocationID EIdType="pii">28756</ELocationID>
			
<ELocationID EIdType="doi">10.22108/ue.2024.140882.1285</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
<Author>
					<FirstName>Somayeh</FirstName>
					<LastName>Ghiasy</LastName>
<Affiliation>PhD Student, Economics, Razi University, Kermanshah, Iran</Affiliation>

</Author>
<Author>
					<FirstName>Sohrab</FirstName>
					<LastName>Delangizan</LastName>
<Affiliation>Professor, Economics, Razi University, Kermanshah, Iran</Affiliation>

</Author>
<Author>
					<FirstName>Mohammad Sharif</FirstName>
					<LastName>Karimi</LastName>
<Affiliation>Associate Professor, Economics, Razi University, Kermanshah, Iran</Affiliation>

</Author>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2024</Year>
					<Month>03</Month>
					<Day>12</Day>
				</PubDate>
			</History>
		<Abstract>Due to widespread urbanization worldwide, the significant increase in population and its continuous growth have led to numerous challenges, particularly in metropolises, where the concentration of resources exacerbates these issues. Addressing these challenges requires scientific research for effective city management and planning to enhance residents&#039; quality of life. Consequently, city managers and urban planners have emphasized the importance of smart city initiatives to overcome enhance urban living conditions. A smart city is a multidimensional concept encompassing various metrics. This study aims to assess the level of smartness in Iranian metropolises and introduce a composite index for measuring smartness and then ranking and clustering them. To achieve this, 41 variables related to six smart city indicators, including environment, economy, goverment, life, mobility and people were analyzed in 9 Iranian metropolises over years 1385 -1400. The smart city index was derived using analysis the two-stage principal component analysis (PCA) method in the Eviews software, followed by ranking metropolises based on urban intelligence level using the Friedman and Kendall&#039;s W test in SPSS software, and finally clustering them using  XLSTAT. The resul indicate that the&quot;environment&quot;index had the most significant impact on smartness indicators. Moreover, among the metropolises in the country, city Tehran ranked highest while city Kermanshah ranked lowest in terms of smart.&lt;br /&gt;&lt;strong&gt;JEL Classification:&lt;/strong&gt; C43, C38, O18.</Abstract>
			<OtherAbstract Language="FA">Due to widespread urbanization worldwide, the significant increase in population and its continuous growth have led to numerous challenges, particularly in metropolises, where the concentration of resources exacerbates these issues. Addressing these challenges requires scientific research for effective city management and planning to enhance residents&#039; quality of life. Consequently, city managers and urban planners have emphasized the importance of smart city initiatives to overcome enhance urban living conditions. A smart city is a multidimensional concept encompassing various metrics. This study aims to assess the level of smartness in Iranian metropolises and introduce a composite index for measuring smartness and then ranking and clustering them. To achieve this, 41 variables related to six smart city indicators, including environment, economy, goverment, life, mobility and people were analyzed in 9 Iranian metropolises over years 1385 -1400. The smart city index was derived using analysis the two-stage principal component analysis (PCA) method in the Eviews software, followed by ranking metropolises based on urban intelligence level using the Friedman and Kendall&#039;s W test in SPSS software, and finally clustering them using  XLSTAT. The resul indicate that the&quot;environment&quot;index had the most significant impact on smartness indicators. Moreover, among the metropolises in the country, city Tehran ranked highest while city Kermanshah ranked lowest in terms of smart.&lt;br /&gt;&lt;strong&gt;JEL Classification:&lt;/strong&gt; C43, C38, O18.</OtherAbstract>
		<ObjectList>
			<Object Type="keyword">
			<Param Name="value">Smart city</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">combined intelligence index</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">principal component analysis technique</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Cluster analysis</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Iranian Metropolises</Param>
			</Object>
		</ObjectList>
<ArchiveCopySource DocType="pdf">https://ue.ui.ac.ir/article_28756_20510e00f0adb46e458adc24a2998454.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>University of Isfahan</PublisherName>
				<JournalTitle>Urban Economics</JournalTitle>
				<Issn>2588-4867</Issn>
				<Volume>8</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2023</Year>
					<Month>05</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle>Analysis of the role of science and technology park in the economic development of the region (Case study: Pardis Park, Tehran)</ArticleTitle>
<VernacularTitle>Analysis of the role of science and technology park in the economic development of the region (Case study: Pardis Park, Tehran)</VernacularTitle>
			<FirstPage>71</FirstPage>
			<LastPage>84</LastPage>
			<ELocationID EIdType="pii">28702</ELocationID>
			
<ELocationID EIdType="doi">10.22108/ue.2024.138101.1262</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
<Author>
					<FirstName>Mohsen</FirstName>
					<LastName>Saghaei</LastName>
<Affiliation>Associate Professor of Geography and Urban Planning, Faculty of Social Sciences, Payame Noor University, (PNU), Tehran, Iran</Affiliation>

</Author>
<Author>
					<FirstName>Ramin</FirstName>
					<LastName>Amininejad</LastName>
<Affiliation>Assist Professor of Geography and Urban Planning, Faculty of Social Sciences, Payame Noor University, (PNU), Tehran, Iran</Affiliation>

</Author>
<Author>
					<FirstName>Said</FirstName>
					<LastName>Ghasemizadeh</LastName>
<Affiliation>Graduated with a master's degree in geography and urban planning from Payame Noor University, Tehran, Iran</Affiliation>

</Author>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2023</Year>
					<Month>06</Month>
					<Day>20</Day>
				</PubDate>
			</History>
		<Abstract>The purpose of this research is to Analyze the role of a Science and Technology Park in the economic development of the studied area: Pardis Park of Tehran. This research was done using a descriptive-analytical method. The statistical population of this research includes all managers of companies that are members of Fardis Science and Technology Park, numbering 205 people. In this research, it was necessary to get information from people who were familiar with the subject. It is worth mentioning that according to the snowball method, 50% of the statistical population of 40 experts and managers was randomly surveyed so that the sample population was selected. The research tool for data collection was a questionnaire, which before implementation, its validity and reliability were confirmed. In this article, the effects and criteria affecting the economic development of the region as well as meaningful indicators are identified by regression method, and then by ANP method, the key success factors are prioritized, and then by TOPSIS method, strategy prioritization was carried out for the development of modern industries of Science and Technology Park. The results of the research showed that among the effects of the Science and Technology Park on economic development, there are factors such as introducing the future needs and necessities of the market, attracting more capital in the field of technology development, increasing investment in various economic sectors, and increase in employment and income level of companies in the region.</Abstract>
			<OtherAbstract Language="FA">The purpose of this research is to Analyze the role of a Science and Technology Park in the economic development of the studied area: Pardis Park of Tehran. This research was done using a descriptive-analytical method. The statistical population of this research includes all managers of companies that are members of Fardis Science and Technology Park, numbering 205 people. In this research, it was necessary to get information from people who were familiar with the subject. It is worth mentioning that according to the snowball method, 50% of the statistical population of 40 experts and managers was randomly surveyed so that the sample population was selected. The research tool for data collection was a questionnaire, which before implementation, its validity and reliability were confirmed. In this article, the effects and criteria affecting the economic development of the region as well as meaningful indicators are identified by regression method, and then by ANP method, the key success factors are prioritized, and then by TOPSIS method, strategy prioritization was carried out for the development of modern industries of Science and Technology Park. The results of the research showed that among the effects of the Science and Technology Park on economic development, there are factors such as introducing the future needs and necessities of the market, attracting more capital in the field of technology development, increasing investment in various economic sectors, and increase in employment and income level of companies in the region.</OtherAbstract>
		<ObjectList>
			<Object Type="keyword">
			<Param Name="value">Pardis Science and Technology Park</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">economic development</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Network Decision Making Model</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Topsis model</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Regression Model</Param>
			</Object>
		</ObjectList>
<ArchiveCopySource DocType="pdf">https://ue.ui.ac.ir/article_28702_51ba42faa3df3f12a8b08a31b3d21a47.pdf</ArchiveCopySource>
</Article>

<Article>
<Journal>
				<PublisherName>University of Isfahan</PublisherName>
				<JournalTitle>Urban Economics</JournalTitle>
				<Issn>2588-4867</Issn>
				<Volume>8</Volume>
				<Issue>1</Issue>
				<PubDate PubStatus="epublish">
					<Year>2023</Year>
					<Month>05</Month>
					<Day>22</Day>
				</PubDate>
			</Journal>
<ArticleTitle>Investigating inflation and the dynamics of the revenue system of municipalities (case study: Isfahan Municipality)</ArticleTitle>
<VernacularTitle>Investigating inflation and the dynamics of the revenue system of municipalities (case study: Isfahan Municipality)</VernacularTitle>
			<FirstPage>85</FirstPage>
			<LastPage>100</LastPage>
			<ELocationID EIdType="pii">28915</ELocationID>
			
<ELocationID EIdType="doi">10.22108/ue.2024.141874.1290</ELocationID>
			
			<Language>FA</Language>
<AuthorList>
<Author>
					<FirstName>Nasrin</FirstName>
					<LastName>Karimi</LastName>
<Affiliation>Doctorate in Economics, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran</Affiliation>
<Identifier Source="ORCID">0009-0002-4986-7222</Identifier>

</Author>
</AuthorList>
				<PublicationType>Journal Article</PublicationType>
			<History>
				<PubDate PubStatus="received">
					<Year>2024</Year>
					<Month>06</Month>
					<Day>17</Day>
				</PubDate>
			</History>
		<Abstract>Municipal taxes are one of the main sources of revenue of municipalities, which includes a large part of the revenue. Each municipality needs an efficient system of revenue collection to perform its local tasks and meet the growing urban needs, which can be adjusted for fluctuating factors and outward shocks. One of the factors affecting the real revenues of municipalities is inflation, which, depending on the case, causes a decrease or increase in revenues. On the other hand, delaying the payment of taxes by the payers is one of the factors that cause income fluctuations; therefore, in the present study, in the form of a Tanzi model of the dynamics of the Municipal Income System, the relationship between inflation and real income is examined through the calculation of the length of lags in the collection of taxes and income elasticities for the municipality of Isfahan. The data used in seasonal time series ranges from the third quarter of 1385 to the second quarter of 1400, and the method used in this study is the ARDL model. The results indicate that the duration of the lag of the collection of complications was about 4 months and the income elasticity was 41/0, and the revenues were adjusted by a change of one percent in inflation to only 41/0. So, inflation has reduced the real revenues of the municipality, and the performance of the municipality in adjusting the revenues to inflation has been ineffective.
&lt;strong&gt;JEL Classification:&lt;/strong&gt; R51, E31, H20.</Abstract>
			<OtherAbstract Language="FA">Municipal taxes are one of the main sources of revenue of municipalities, which includes a large part of the revenue. Each municipality needs an efficient system of revenue collection to perform its local tasks and meet the growing urban needs, which can be adjusted for fluctuating factors and outward shocks. One of the factors affecting the real revenues of municipalities is inflation, which, depending on the case, causes a decrease or increase in revenues. On the other hand, delaying the payment of taxes by the payers is one of the factors that cause income fluctuations; therefore, in the present study, in the form of a Tanzi model of the dynamics of the Municipal Income System, the relationship between inflation and real income is examined through the calculation of the length of lags in the collection of taxes and income elasticities for the municipality of Isfahan. The data used in seasonal time series ranges from the third quarter of 1385 to the second quarter of 1400, and the method used in this study is the ARDL model. The results indicate that the duration of the lag of the collection of complications was about 4 months and the income elasticity was 41/0, and the revenues were adjusted by a change of one percent in inflation to only 41/0. So, inflation has reduced the real revenues of the municipality, and the performance of the municipality in adjusting the revenues to inflation has been ineffective.
&lt;strong&gt;JEL Classification:&lt;/strong&gt; R51, E31, H20.</OtherAbstract>
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			<Object Type="keyword">
			<Param Name="value">Inflation</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Municipal Tax</Param>
			</Object>
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			<Param Name="value">Tanzi Effect</Param>
			</Object>
			<Object Type="keyword">
			<Param Name="value">Isfahan municipality</Param>
			</Object>
		</ObjectList>
<ArchiveCopySource DocType="pdf">https://ue.ui.ac.ir/article_28915_b9897abc0c666a7e7ecfc69a73129427.pdf</ArchiveCopySource>
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