چكيده به لاتين
Tax discussion is a concept with a very long historical history, in such a way that the emergence of this concept is intertwined with the emergence of the first cities and governments, but with the development of decentralization ideas, including fiscal federalism, in the 20th century, the emergence of the concept of urban tax, or in other words, local tax We see the municipality or in other words the local government as sources of income. On the other hand, municipalities need a lot of stable financial resources to provide services in the cities with the increasing population development and expansion of the cities. Municipal tax is a type of tax that is determined and collected by the local government within the framework of national policies. For this reason, the correct use of this sustainable source of income, which is also considered as a guidance and control tool in urban management and planning, requires research to identify types, indicators, and past experiences and researches that can be It helped define a pattern in this area. For this reason, according to the necessity to use this source of income in the current research with the aim of explaining the pattern and determining the indicators of urban tax, examining the concept of urban tax, types, supporting theories, historical development of the concept of urban tax, texts The theoretical and experimental aspects of city tax are discussed and then the data collection from Tehran metropolis is discussed and this information is analyzed using the F'ANP analysis method and finally the city tax pattern specific to Tehran metropolis is presented.
