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Seif, A., Naderi, A., Sadeghi, M., Raisi, M. (2015). Designing and Elaborating Management System for Local Taxes by Islamic Approach (Tehran Municipality). Electronic and Cyber Defense, 22(2), 151-183.
Allah Morad Seif; Alireza Naderi; Mansur Sadeghi; Mohebbat Raisi. "Designing and Elaborating Management System for Local Taxes by Islamic Approach (Tehran Municipality)". Electronic and Cyber Defense, 22, 2, 2015, 151-183.
Seif, A., Naderi, A., Sadeghi, M., Raisi, M. (2015). 'Designing and Elaborating Management System for Local Taxes by Islamic Approach (Tehran Municipality)', Electronic and Cyber Defense, 22(2), pp. 151-183.
Seif, A., Naderi, A., Sadeghi, M., Raisi, M. Designing and Elaborating Management System for Local Taxes by Islamic Approach (Tehran Municipality). Electronic and Cyber Defense, 2015; 22(2): 151-183.

Designing and Elaborating Management System for Local Taxes by Islamic Approach (Tehran Municipality)

مدیریت اسلامی
Article 7, Volume 22, Issue 2, June 1393, Pages 151-183    PDF (419.06 K)
Authors
Allah Morad Seif* 1; Alireza Naderi2; Mansur Sadeghi2; Mohebbat Raisi3
1Associate Professor, Economy Department, Imam Hussein (A.S.) Complex University
2Associate Professor, Management Department, Imam Hussein (A.S.) Complex University
3Ph.D. in Systems Management, , Imam Hussein (A.S.) Complex University
Receive Date: 27 June 2015,  Revise Date: 17 December 2019,  Accept Date: 19 September 2018 
Abstract
Local taxes management system performs a decisive role in providing stable urban income sources. The research is to introduce concepts, review theoretical literature, and present key indices and elements of the local taxes management system by the Islamic approach; and it is to present the conceptual pattern of the system, at last. To find the answers to the questions, the questionnaires were completed by 130 administrators and officials of Tehran municipality local taxes affaires.Using SPSS and LISREL softwares for the research questions, the tests were tried and having used factor analysis and structural equations, the suggested pattern was confirmed. The outcomes indicate that in the proper local taxes system of Tehran municipality objectives, strategies, and policies of taxes income sources as the inputs; managerial, main and backingprocesses of taxes income sources as the processes; and efficiency, effectiveness, and stakeholders satisfaction of taxes income as outputs are important. Thus, regarding the shortages of providing income sources and legal obligations for achieving the outlook andruling of theIslamic values in Tehran, measures should be taken to design and enforce the proper income system. Some suggestions have been made in the same direction.
Keywords
Islamic City and Islamic Management; Collecting Local Taxes for Administering the City; Stable Income of Teheran Municipality; Comprehensive Urban Management by Islamic Approach
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