The physical development of a city will cause growth in other areas. Undoubtedly, the physical development of a country is an important factor in creating the dynamism of the economic system and even the well-being of its people. In this regard, Local governments need the variable, stable and sustainable financial resources for their role in this area. One of these sources is "taxes". The impact of tax on urban physical development plays an important role in its economic and social growth. In the meantime, taxes, especially the tax of estates and tenements, are one of the most reliable ways to provide resources for physical development. Therefore, the purpose of this study is to Investigating the Process of Urban Physical Development with Emphasis on Real Estate Taxes (Case Study: Five regions of Zahedan).The current approach to the present research is qualitative and quantitative and the type of research is applied. In this regard, comprehensive studies were conducted on the research indicators in the study area. The Fuzzy Mamdani model is then used to analyze the information. The results of the model function of the ranking of indicators indicate that public health and environment indices are in a desirable condition, Housing indices and quality of access are at a moderate level and educational, commercial, entertainment and recreational indicators are at an unfavorable level. The results of the status of the studied indices in determining the physical development of each of the 5 study areas in Zahedan in the output of the fuzzy inference system in the MATLAB software show that the 5th region with a score of 0.82 and first area with a score of 0.79 have a desirable level. The 4th area with a score of 0.70 has an average level of physical development. As well as the 2nd area with a score of 0.61 and third area with a score of 0.50 have an undesirable physical development.

The interaction of city and village is a spatial-spatial and geographical phenomenon, and thus recognizing, discovering and discovering the rules governing it in the context of human-environment interactions is a geographic issue that has a special theoretical and practical significance. Also, considering the role of these relations in the process of development and development of urban and rural centers, in addition to the importance of studying the types of these relationships, the recognition of its socio-cultural, socio-cultural and spatial effects on urban and rural development in the context of sustainable development of rural and urban areas It is very important. This study is to investigate the interrelationship between Jiroft city and surrounding villages through descriptive-analytical method. The method of collecting information based on library and field studies is complete including questionnaire, observation and interview. To do this, out of 1288 villages in the city, we selected 47 randomly selected items and 384 questionnaires were filled in among the villagers. The data were analyzed using Kruskal Wallis & Anova tests (T-test ANOVA) and Pearson & Wilcoxon correlation tests and Wendel Kandal test. . The results of the research show that Jiroft as a middle town and a major pole of agriculture in the south of the country, as well as in terms of aggregation of facilities, capital and manpower in the region, is dominant in the region and its superiority in the area has a two-way relationship with its surrounding villages. On the other hand, the villages under the sphere of influence, also by establishing economic and social-cultural processes, trade relations and investment in the manufacturing, market and urban housing sectors, have the dynamics of the economy and the growth of the city of Jiroft as well as the development in their village as "city dependence" Provided relative.

Rural management has always undergone various changes. Today, this pillar is the responsibility of the rural municipality Foundation. The purpose of forming this institution is to have a strong executive force in order to develop rural areas. rural municipality, as the executor of village programs and projects, has an important role in reducing urban and rural inequalities and improving the development of the village. Determining the degree of success of rural municipality in performing tasks is possible when its performance is carefully measured. The purpose of this study is to assess the performance of rural municipality Foundation in terms of economic, social and environmental indicators in rural areas of Sarbisheh. The research method is descriptive-analytical and based on data collection in the field through a questionnaire. The statistical population of the study consisted of heads of households (1931 households) in 30 villages with rural areas. The sample size at the level of heads of households was calculated using the Cochran's formula of 320 people. The result of one-sample t-test showed that the best performance of rural areas is significantly less than 0.05 in terms of social indicators with an average of 3.78. Also, a significant difference was observed between the studied villages in the field of social indicators with a significant level (0.008), economic indicators with a significant level equal to (0.004) and environmental-physical indicators with a significant level (0.047). In terms of social performance, Dehneh Chah village with an average of 4.43, in terms of economic and environmental performance, Baghestan village with an average of 3.90 and 4.16 are in first place. The study of paired t-test with a significance level of less than 0.05 and an average difference of (-1.271) indicates that the situation of rural development indicators has become more appropriate after the establishment of the rural municipality Foundation.
Keywords: Dehyariha performance, economic, social and environmental indicators, rural areas, Sarbisheh.