M.A. Thesis:

Investigate the effects of discounts on Municipality earnings collection (Case Study: the Municipality of Sabzevar)

Applying discounts in today's markets plays a very important role and its use has been increasing in recent years and many empirical evidence confirms the use of temporary price reductions to increase short-term sales in the business. Given that Discounts increase revenues and given that municipal revenue is highly dependent on construction at the city level, So it looks like that Can be made with discounts On the duties imposed on sales and service licenses, buildings and land, the cost of municipal services and ... Increased demand for each of these segments and as a result Municipal revenue is also rising. The present research is descriptive-survey based on the nature and method of research. This research is descriptive-practical research the research method is a survey type. The statistical population of this study is the municipality of Sabzevar. The required data were extracted and used by referring to Sabzevar Municipality Revenue Reports and Sabzevar Municipality Historical Information. For calculating and analyzing the data and extraction of the results, Excel software and Ivyz statistical software have been used. The results of this study indicate that, Discounts increase revenues and given that municipal revenue is highly dependent on construction at the city level, Therefore, it seems that it can be done by applying a discount on the duties imposed on sales and service licenses, buildings and land, the cost of municipal services and ... the amount of demand for each of these sectors Increased the numbers and as a result, the municipal revenues have increased, In this way, in addition to increasing the possibility of municipalities (with increasing income) to serve the people, will also improve the living conditions of citizens. Also, the results indicated that there is a relationship between incomes from trade offsets and there is no relationship between income from discounts and tolls and housing costs.

Keywords: Discounts, Income, City, Municipality Complications, Construction Complications