Quand les impôts fleurissent à Téhéran. Taxes municipales et formation de l'espace public

One of the most remarkable social phenomena in Iran in the 1990s is the audacious policy of urban redevelopment carried out by the mayor of Tehran, Gholamhossein Karbastchi. This policy, on the one hand, has become a model for the rest of the country. On the othe, it is the subject of a widespread political debate favorized by the personal, high-profile media style of the city's mayor. The most popular achievement of Karbastchi is the increase in the number of public squares and parks. These public places have become the stage for a whole series of totally new social practices. As such they are both a scene of acts of reconciliation and of potential conflict. In particular they are the setting for a coexistence between the ideology of the Islamic Republic and of national culture.However the increase in taxation that has accompanied this urban renovation has generated opposition both of a political and economic kind. The public's use of these gardens, the perception of the tax burden required to finance them, and the ensuing debates over these questions have opened up a negociating area between social actors, one that might well contribute to the creation of a public space. This process has helped the rationalization and the bureaucratization of society conveyed by the Islamic Republic while, at the same time, being carried out by a political figure who is perceived within the framework of a culturally constructed imagination. In fact the hypothesis of the "rentier" state, posited by a number of authors concerning the Middle East, is extended in this paper through anthropological study.