فهرست مطالب hossein rasaghamat
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Financial reporting is regarded as a reassuring link between the providers of financialresources for city management and urban managers. Although financial sustainableresources are necessary for financing the expenses of managing the city and it isnecessary that a considerable financial transaction be made from central government tothe municipality or any other service-providing organization, the experience of othercountries, especially the developed ones, indicate that moving towards providingsustainable financial resources for managing the cities has gained such a status that it isnot easy to ignore it. The current article, first, the concepts of financial clarity andfinancial reporting are introduced and, then, the importance of trust-building forcitizens and investors is investigated, and, at the end, issues in domestic and foreigninvestment and the role whereof on providing financial resources for municipalities areexplicated. The present research is descriptive, method-wise, the purpose of which is toindicate the effect of financial clarity on attracting citizens and domestic and foreigninvestors for financing urban services and projects. The results indicate that financialclarity in organizations better enables domestic and foreign investors to decide oninvestment in the city and that the citizens would take a more active role in managingthe city.Keywords: financial clarity, domestic, foreign investment, sustainable financial resources}
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Value Added Tax (VAT) is the subcategory of the new taxes introduced after the Second World War in European countries. At the moment, such a tax system is implemented in most countries. VAT is the commonest type of tax the government and the municipalities collect to pay their expenses and is a kind of tax on goods and services (consumption tax). The investigations and the experience of collecting such a tax in different countries show that the implementation of such a law may help solving some of the current problems of taxation system like tax revenue, identifying taxpayers and collecting enough information about them, reducing the time for tax payment, preventing tax evasion, etc. The current research takes an analytical approach and aims at investigating the role of VAT in the revenue system of the municipalities. However, the main issue in financing and reforming the financial resources of the municipalities is the sustainability of revenue resources in a way that such revenue, in addition to being reliable and durable, would not be a threat to the urban sustainable development. It should be added that although collecting taxes will result in an increase in the municipalities revenue, the urban managers are to seek innovative approaches to obtain revenue so that the citizens will not be forced to directly pay the expenses of the city.Keywords: Value Added Tax, Sustainable Revenue, Urban Development, Municipalities}
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