Analysis of Strategies for securing sustainable income sources in Metropolitan Tehran

Making money in municipalities is one of the things that has a major impact on providing urban services to citizens. If municipalities are not able to generate sufficient and sustainable revenue, they will not be able to create and operate the necessary facilities in the city. But the important point in the discussion of financing and reforming the financial resources of municipalities is the sustainability of revenue sources; So that these revenues, in addition to being reliable and sustainable, should not be a threat to sustainable urban development. This research is an applied research and its method is descriptive-analytical. The reason for choosing the research is to achieve the principles and effective criteria of "providing sustainable revenue sources for the municipality of Tehran". A questionnaire was prepared for field assessment and accreditation of the status of the studied incomes and was prepared by 150 professors and urban planning experts, city council members, senior financial managers and deputies, consultants, financial experts and experts, expert professors, managers. And revenue recognition experts of 22 municipalities in Tehran were completed. The purpose of preparing a questionnaire and collecting information in this way was to determine the stability of financial and revenue resources of municipalities and determine the possibility of using these resources in Tehran Municipality. The results showed that the most stable type of revenue for the city of Tehran, which is also enforceable, is to receive an appropriate share of government taxes, either in the form of VAT or in the form of a percentage transfer of national taxes as a share of the municipality.