{"id":11317,"date":"2024-09-14T13:31:10","date_gmt":"2024-09-14T13:31:10","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=11317"},"modified":"2024-09-14T13:31:37","modified_gmt":"2024-09-14T13:31:37","slug":"5-9-38","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/5-9-38\/","title":{"rendered":""},"content":{"rendered":"\n

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\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: nomy1nomy@yahoo.com<\/a><\/p>\n\n\n\n
HNSJ, 2024, 5(9); https:\/\/doi.org\/10.53796\/hnsj59\/38<\/p>\n\n\n\n
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\u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627\u060c \u0648\u062a\u0646\u0641\u064a\u0630 \u0623\u0646\u0638\u0645\u0629 \u062d\u0648\u0643\u0645\u0629 \u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u060c \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u0631\u0627\u062d\u0629 \u0623\u0643\u0628\u0631 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p>\n\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/p>\n<a id=\"post-11317-GrindEQpgref5f741fe61\"><\/a>Research title <\/strong><\/p>\nThe Impact of Increasing Financial Collections on the Development of Jordanian Municipal Services<\/strong><\/p>\nPublished at 01\/09\/2024 Accepted at 15\/08\/2024 <\/strong><\/p>\nAbstract <\/strong><\/p>\nThe current study aims to identify the impact of increasing financial collections on the development of Jordanian municipal services. The study also aimed to identify the tax characteristics imposed by municipalities on service recipients, as well as to identify the obstacles to tax collection. In order to achieve the objectives of the study, the researcher used the descriptive approach that fits with this study. The study concluded the following; the importance of taxes and fees in municipalities is derived through the following; taxes play a key important role in the conduct of municipal affairs as they are the main financier of their activities and service budget, and have an impact on financial policies as well as in the political and social philosophy of municipalities. Also, the most prominent characteristics of tax collections in municipalities in the Hashemite Kingdom of Jordan are the following: annual tax, tax for service, personal tax, and tax is a monetary obligation, tax is paid legally. It also concluded that the most prominent means and methods that increase tax collection in the municipalities of the Hashemite Kingdom of Jordan are the following: working to activate control over the implementation of transactions and determining fees in the municipalities in the Hashemite Kingdom of Jordan, as well as seeking to develop the accounting system in municipalities in all aspects, especially in the collection capacity, and media campaigns on the need to educate citizens on the importance of paying dues. The study also found that the most prominent obstacles to tax collection in municipalities in the Hashemite Kingdom of Jordan are the following: the imposition of non-strict penalties on those convicted of tax evasion, which does not achieve the required deterrence from punishment, the sense of weakness of municipalities and their inability to apply the law and enforce their rights, The Citizen’s sense of unfairness in the distribution of taxes and the existence of exemptions for some people. The study recommended seeking to improve the ability of municipalities in the Hashemite Kingdom of Jordan to collect their own revenues. Policies can be adopted to reach this goal through training the financial cadre of the workforce on the subject of improving collections, as well as providing appropriate and encouraging facilities, as well as strengthening the governance framework and its municipal financing systems, and implementing governance systems supported by strategic planning and organization, which provides greater comfort to investors.<\/p>\nKey Words: <\/strong>financial collection, development of services, municipalities.<\/p>\n\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/strong><\/p>\n\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u062a\u062d\u0635\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0645\u0646 \u0623\u0647\u0645 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0645\u0624\u0633\u0633\u0627\u062a\u0647\u0627\u060c \u062d\u064a\u062b \u0625\u0646 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justify;\">\n<li>\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629: \u062a\u0633\u0631\u064a \u0628\u0639\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (12 \u0634\u0647\u0631\u064b\u0627) \u0648\u0647\u0630\u0627 \u064a\u0646\u0633\u062c\u0645 \u0645\u0639 \u0623\u062d\u062f \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647\u0627 \u0648\u0647\u0648 \u0645\u0628\u062f\u0623 \u0627\u0644\u062f\u0648\u0631\u064a\u0629.<\/li>\n<li>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062e\u062f\u0645\u0629: \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u0644\u0627 \u062a\u062d\u0635\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0623\u064a 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\u0623\u062b\u0631\u0627 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u064a\u0624\u062f\u064a\u0647\u0627 \u0644\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u064a\u0639\u0648\u062f \u0639\u0644\u064a\u0647 \u0628\u0627\u0644\u0646\u0641\u0639 \u0627\u0644\u0643\u0628\u064a\u0631.<\/li>\n<li>\u0627\u0644\u0625\u062d\u0633\u0627\u0633 \u0628\u0639\u062f\u0645 \u0634\u0631\u0639\u064a\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0623\u0633\u0627\u0633 \u0648\u0625\u0646\u0647\u0627 \u062a\u0624\u062e\u0630 \u0645\u0646 \u062f\u0648\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629.<\/li>\n<li>\u0634\u0639\u0648\u0631 \u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0628\u0648\u062c\u0648\u062f \u0627\u0644\u0639\u0634\u0648\u0627\u0626\u064a\u0629 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a.<\/li>\n<li>\u0648\u062c\u0648\u062f \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0628\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0634\u062c\u0639 \u0639\u0644\u0649 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0631\u0633\u0648\u0645 \u0644\u0628\u0639\u0636 \u0627\u0644\u0627\u0634\u062e\u0627\u0635.<\/li>\n<li>\u0627\u0644\u062a\u0648\u062c\u0647 \u0646\u062d\u0648 \u0636\u0639\u0641 \u0627\u0644\u0648\u0639\u064a \u0628\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0644\u0647\u0627 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/li>\n<\/ul>\n\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/strong><\/p>\n\u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u0648\u0635\u0644\u062a \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u064a\u0645\u0643\u0646 \u0627\u0642\u062a\u0631\u0627\u062d \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0627\u0644\u0633\u0639\u064a \u0644\u062a\u062d\u0633\u064a\u0646 \u0642\u062f\u0631\u0629 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629 \u0639\u0644\u0649 \u062a\u062d\u0635\u064a\u0644 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0648\u064a\u0645\u0643\u0646 \u062a\u0628\u0646\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0643\u0627\u062f\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0646 \u0627\u0644\u0642\u0648\u0649 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0645\u0648\u0636\u0648\u0639 \u062a\u062d\u0633\u064a\u0646 \u062a\u062d\u0635\u064a\u0644\u0627\u062a\u060c \u0648\u0643\u0630\u0644\u0643 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0634\u062c\u064a\u0639\u064a\u0629.<\/li>\n<li>\u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0625\u0637\u0627\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627\u060c \u0648\u062a\u0646\u0641\u064a\u0630 \u0623\u0646\u0638\u0645\u0629 \u062d\u0648\u0643\u0645\u0629 \u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u060c \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u0631\u0627\u062d\u0629 \u0623\u0643\u0628\u0631 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/li>\n<li>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629 \u0648\u0636\u0639 \u062e\u0637\u0629 \u0625\u0633\u062a\u0631\u0627\u062a\u062c\u064a\u0629 \u0644\u0644\u0646\u0647\u0648\u0636 \u0641\u064a \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0633\u0639\u064a \u0644\u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0645\u0639\u064a\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062f \u062f\u0648\u0646 \u0627\u0644\u062a\u062d\u0635\u064a\u0644.<\/li>\n<li>\u062a\u062d\u062f\u064a\u062b \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0631\u0641\u0639 \u0645\u0646 \u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648 \u062a\u062d\u0633\u064a\u0646 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li>\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0644\u0645\u0627 \u0644\u0630\u0644\u0643 \u0645\u0646 \u062f\u0648\u0631 \u0643\u0628\u064a\u0631 \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/li>\n<li>\u0645\u0646 \u0627\u0644\u0645\u0624\u0645\u0644 \u0623\u0646 \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0646\u062a\u0627\u0626\u062c \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645.<\/li>\n<li>\u0648\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0639\u0646 \u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a.<\/strong><\/li>\n<\/ul>\n\u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u0627\u0644\u062f\u0631\u0648\u0628\u064a\u060c \u0646\u062c\u0627\u062d.(2023). \u062a\u062d\u0633\u064a\u0646 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646-\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0644\u062f\u064a\u0629 \u0623\u0645 \u0627\u0644\u0628\u0633\u0627\u062a\u064a\u0646\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 3(4)\u060c \u0645\u062c\u0644\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/li>\n<li style=\"text-align: justify;\">\u062c\u0631\u064a\u0633\u0627\u062a\u060c \u0645\u0631\u0627\u0645.(2021). \u0645\u0639\u0648\u0642\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0645\u0633\u0642\u0641\u0627\u062a \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0641\u064a \u0639\u0645\u0644 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0641\u062d\u064a\u0635\u060c29(2)\u060c 375-392.<\/li>\n<li style=\"text-align: justify;\">\u0639\u0628\u062f\u0627\u0644\u062d\u0643\u064a\u0645\u060c \u0639\u0645\u0631\u0627\u0646.(2021). \u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0645\u0633\u064a\u0644\u0629\/ \u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0645\u0646 \u062a\u0642\u0631\u064a\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0633\u0646\u06292020\u060c 712-729.<\/li>\n<li style=\"text-align: justify;\">\u0644\u062d\u0631\u0634\u060c \u0639\u0628\u062f\u0627\u0644\u0631\u062d\u064a\u0645.(2019). \u0645\u0639\u0648\u0642\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u0645\u0631\u0643\u0632\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u062c12\u060c \u06391\u060c \u0635 \u0635 8-20.<\/li>\n<li dir=\"ltr\" style=\"text-align: justify;\">Huda, M. S., & Hasan, M. R. (2009). Problems and Prospects of Municipal Holding Taxation System: A Study on Bhairab Pourashava. Journal of Bangladesh Institute of Planners, 2, 126-135.<\/li>\n<li style=\"text-align: justify;\">\u0645\u0646\u0635\u0648\u0631\u060c \u0645\u062c\u064a\u062f \u0648\u0639\u0648\u0627\u062f\u060c \u0647\u0646\u0627\u062f\u064a.(2018). \u0645\u0639\u0648\u0642\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0641\u0644\u0633\u0637\u064a\u0646: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0639\u0644\u0649 \u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0646\u0627\u0628\u0644\u0633\u060c \u062c\u0646\u064a\u0646\u060c \u0648\u0637\u0648\u0644\u0643\u0631\u0645\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0645\u062c5(2)\u060c 389-404.<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u0633\u0644\u0627\u0645\u064a\u0646 \u060c \u064a\u0627\u0633\u0631 \u0648 \u0627\u0644\u062f\u0642\u0629 \u060c \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646 ( 2014 ).\u201d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648 \u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627 \u0641\u064a \u0641\u0644\u0633\u0637\u064a\u0646 \u201c\u060c \u06374 \u060c \u0641\u0644\u0633\u0637\u064a\u0646 : \u0627\u0644\u0645\u0643\u062a\u0628\u0629 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629.<\/li>\n<li dir=\"ltr\" style=\"text-align: justify;\">Jashari, A. (2020). The Challenges of Collecting the Immovable Property Tax: The Case of the Republic of Kosovo. Thesis. Rochester Institute of Technology.<\/li>\n<li dir=\"ltr\" style=\"text-align: justify;\">Caramazana, D. L., & Habeau, J. F. (2016). The Impact of Smart Technologies in the Municipal Budget: Increased Revenue and Reduced Expenses for Better Services.<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u0645\u0634\u0627\u0642\u0628\u0629\u060c \u0645\u062d\u0645\u062f.(2008). \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0628\u0644\u062f\u064a\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0622\u0644 \u0627\u0644\u0628\u064a\u062a\u060c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629.<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u0646\u0638\u0627\u0645\u064a\u060c \u0623\u064a\u0645\u0646.(2023). \u062e\u0637\u0629 \u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 3(4)\u060c \u0635 \u0635 25-36.<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u0639\u0635\u0627\u0631\u060c \u0645\u062d\u0645\u062f \u062c\u0627\u0633\u0645.(2015): \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629- \u0627\u0644\u0648\u0627\u0642\u0639 \u0648\u0627\u0644\u0645\u0639\u064a\u0642\u0627\u062a\u060c \u0631\u0633\u0627\u0644\u0629 \u063a\u064a\u0631 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0642\u0635\u0649 \u0648\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0629\u060c \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0642\u064a\u0627\u062f\u0629\u060c\u0641\u0644\u0633\u0637\u064a\u0646\u060c \u063a\u0632\u0629<\/li>\n<li style=\"text-align: justify;\">\u0627\u0644\u0645\u0648\u0645\u0646\u064a \u060c \u0645\u062d\u0645\u062f \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u0645\u062d\u0645\u062f.(2016): \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a- \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0625\u0642\u0644\u064a\u0645 \u0627\u0644\u0634\u0645\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646. \u0645\u062c\u0644\u0629 \u0631\u0645\u0627\u062d \u0644\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"\u0623\u062b\u0631 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0646\u0645\u064a \u0639\u0635\u0627\u0645 \u0645\u062d\u0645\u062f \u0627\u0644\u0641\u0627\u0644\u062d1 1 \u0645\u062d\u0627\u0633\u0628\u060c \u0628\u0644\u062f\u064a\u0629 \u0623\u0645 \u0627\u0644\u0628\u0633\u0627\u062a\u064a\u0646\u060c \u0627\u0644\u0623\u0631\u062f\u0646. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: nomy1nomy@yahoo.com HNSJ, 2024, 5(9); https:\/\/doi.org\/10.53796\/hnsj59\/38 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-11317","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/11317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/comments?post=11317"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/11317\/revisions"}],"predecessor-version":[{"id":11319,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/11317\/revisions\/11319"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=11317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}}