INTERNATIONAL RESEARCH JOURNAL OF HUMANITIES,
ENGINEERING & PHARMACEUTICAL SCIENCES

Population density increasing in cities caused an increase in urban land value. This trend affected dedication of municipal services in urban areas. This study investigates role of VAT in municipal service dedication in different area’s of Babol, considering that this city is midtown city of Iran regarding its size. This study is analysis _applied and in order to verify conducted research, we used SPSS software and LIKERT scale measurement and meaningfulness test (Chi-Square). We observed meaningfulness differences in this index that the level of meaningfulness in this test is (0/001). The result indicates that residents of uptown area accepted this result and difference more than downtown areas and this difference verified by meaningfulness test. But result verified the hypothesis and rejected the null hypothesis.