Requirements and challenges of imposing taxes from increasing the value and compensation of damages resulting from the implementation of urban development plans in Tehran

Introduction: The implementation of urban land-use plans has a two-way relationship with private property and property rights. While land-use planning is inextricably linked to private ownership, in practice, planners do not take the slightest responsibility for this in their plans. The study shows that this issue is one of the main reasons for the failure to provide public services and land-uses in Tehran city, thus reducing the quality of life in this city. There are various explanations for the causes and factors of this situation. It seems that there is an obstacle in the way of the realization of public uses, which in the case of commercial and residential uses and the network of streets, this obstacle either does not exist or has little effect. One of the distinguishing features of this group of uses, which is perhaps the most challenging and thought-provoking, is their ownership and how they are owned. The vast majority of residential and commercial uses are privately owned. However, the realization of public uses requires the entry of service providers and urban management. In the first step, the acquisition of the lands specified in the plan for these uses is on the agenda. Ignoring the vital issue of ownership in the preparation and implementation of plans makes the realization of public uses in an aura of ambiguity. This issue reduces the quality of life of citizens. In addition, the owners of these lands suffer losses in enjoying the benefits of their land. Because the rules of the plan do not allow them to develop on their property. In the current situation, owners whose residential or commercial land use is determined according to the prepared plan can benefit significantly from the plan according to the existing criteria. However, determining the uses like educational, sports, or green space on the owner's land can cause significant losses. The question now is why a group that makes a fortune thanks to the plan does not pay a particular "betterment right" to the city, and on the other hand, a compensation payment is not paid to the injured owners as a "compensation right". Methodology: This study uses the opinions of a group of experts and elites in the field of urban management. It tries to analyze the content of these opinions to explain the challenges of using the capacities of the forgotten procedure of “imposing development charge on added value and compensate property owners for the losses incurred by implementing urban development plans” in the administrative system Tehran Municipality. Results: As necessary legal documents for the urban management system and individuals, Tehran's urban development plans face a severe challenge of not realizing public services and land-uses. According to experts, one of the main factors in creating an unsatisfactory quality of life in Tehran is the result of this shortcoming. Ignoring the essential category and dimensions of ownership and property rights about the components of urban development plans in Tehran is one of the most important reasons for the intensification and continuation of this challenge and the failure of the urban management system in dealing with it. The results show that neglect of value-added taxes (betterment right or development right) and the compensation right and neglect of the city's revenue system to rely on revenue from property taxes have been the main reason for the intensification of these unfavorable conditions. Conclusion: The present study's findings show that the main obstacle to the revival and full implementation of this essential and forgotten category (contrary to the prevailing false claim that speaks of its lack of legal and religious feasibility) are the following issues. First, misunderstanding the nature of this issue and its advantages by the group of city managers and planners, along with their unwillingness, which arises from strong inertia to deal with changes in current trends, and second, the lack of understanding by citizens and their distrust to the urban management system.