Document Type : Original Article
Authors
1 student
2 University of Tabriz
Abstract
The housing (local) tax in the big cities, especially in the last decades has affecting the price and supply of housing in Iran.This research aims to examine the effective indicators of municipal (local) taxes on housing supply from the perspective of experts active in the field of housing in Tabriz metropolis.
In order to identify indicators, interviews with construction and housing experts were used. After extracting the indicators, a questionnaire based on the fuzzy Delphi approach was designed and provided to the experts.
The final sample consisted of 14 professors and activists in the field of construction with at least 5 years of work experience in the field of construction and housing. Based on the investigation, 114 primary indicators were extracted and after three stages of fuzzy Delphi were implemented and the consensus of the experts was reached, 68 final indicators were identified as indicators of municipal variables affecting housing supply. According to the obtained results, experts believe that, despite the fact that the increase in (local) taxes has led to an increase in the municipality's revenue, on the other hand, factors such as increase in expenses, rent seeking and bribery, municipal expenses has increased the municipality revenue management inefficiency
Also, complex administrative bureaucracies, lack of transparency in the amount of tolls (local tax) and related costs, concentration in specific city districts, weakness of urban culture and urban expansion, lack of accurate use of dilapidated structures, all of them are indicators of municipal (local) tax affecting price changes and housing supply.
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