Measuring the Strategic Thinking of Medium-Term Sustainable Revenue Policy Developers with Good Governance Approach in Horizon(1404)

Strategic thinking of the sustainable earnings policy makers and their personality types play important roles in identifying problems, conceptualizing the reality, visualizing anticipated strategies, and contingently managing revenue sources during the policy formulation process. In this research, using Morgan's conceptual model, the researcher also presents a standard questionnaire for 57 nominal experts, formulating a sustainable income policy for middle municipalities, including MPs, government members, Guardian Council members, judges of the Bureau of Administrative Justice, and members. Islamic Council, Mid-City Mayors, Nominee Experts' opinions. It examines strategic thinking of Middle Municipalities' Sustainable Revenue Policy with the Good Governance Approach in four main subjects: Systemic thinking, conceptual thinking, futurism, intelligent opportunity, and 29 subcategories. The research method is descriptive-survey, and the results are analyzed by Friedman and paired t-test. The results show that despite the strategic thinking of the sustainable municipal revenue policy makers and the contingent management of the short-term medium-term program planners (annual and five-year budget laws), there is a significant gap between the current sustainable municipal income status and the optimal situation. There is a steady revenue stream of mid-level municipalities with good governance approaches that ignore futurism, conceptual thinking in understanding problems, systemic thinking in conceptualizing reality, and lack of clever opportunism, creativity, innovation, and embodied policies. Pre-execution and consequently lack of providing services to citizens as stakeholders is desirable.