فهرست مطالب hossein kazemi laksar

In the process of developing the country and implementing effective development projects in improving the production infrastructure, one of the most important and sensitive parts that are the focus of managers and policy makers of the production system is to provide and provide initial capital. One of the various ways of financing the government to advance projects is to provide the basis for financing from abroad. A fixed issue that has been mentioned in the budget programs of previous years, and the government has been tasked with designing and upgrading the foreign financing system. The municipality uses internal resources (operating income, general budget, reserves, etc.) and sources outside the municipality to meet its current and development financial needs. The municipality's internal resources do not normally meet its financial needs; As a result, the municipality will not be able to implement urban projects on which city life depends. Therefore, inevitably, through interaction with the financial system outside its resources, it finances projects. Municipalities receive credit from financial institutions active in financial markets, such as banks or capital markets in financial markets, to meet their financial needs, and obtain the funds they need. The obtained cash is used in its current and development operations; As a result, revenue is generated or a service is provided in the city. This study seeks to understand the interaction of the municipality with the financial system to determine the position of foreign financing in this field and its efficiency.

rregular population growth in cities reduces the quality of urban environments. Therefore, planning to create infrastructure commensurate with the population growth trend and improve service delivery are among the essential measures of urban management. It can be considered as the most complete local organization that can meet the mentioned needs partially if the financial resources are provided. One of the most important issues for municipalities around the world is to earn a steady income to pay for municipal services. Excessive reliance of many municipalities on unsustainable revenues has caused the municipality financial difficulties. The municipality as one of the most effective authorities of urban management and the executive arm of planning in its projects and plans needs sustainable revenue sources, but today many municipalities in the country are facing the problem of lack of sustainable financial resources, so one of the most important issues In question in municipalities, inefficiency in cost planning and sustainable financial resources, which ultimately leads to the failure of the planned programs and the implementation of all projects, which causes dissatisfaction of citizens, thus necessitating further studies in this area. It is of great importance for income stability and creating a good quality of life for citizens.

In the world today, the municipality is no longer seen as a major contractor that should perform some of the city's development and service activities, but the municipality is a civic and grassroots institution that has the task of working towards sustainable urban development and human development. This is why municipalities must engage in cultural, welfare and environmental activities in addition to their traditional and customary activities. In Iran, the municipality, as a local institution and derived from the text of the people of the region, the main trustee of the Department of Services, Civil Engineering and Urban Reconstruction, is forced to perform its legal duties, due to lack of financial dependence on government and public budget, in various ways and according to law. Deliver the desired affairs. However, this institution, despite its financial independence in terms of the supervisory system, is in an intermediate position and does not have sufficient independence. The issue of municipal revenues is a very important issue because if the municipality has revenue, it can provide better services, and as a result of providing better services, the independence of cities from the central government will occur. Prior to the policy of self-sufficiency of municipalities in Iran, which was enshrined in the Budget Law of 1983, most municipal revenues relied on government resources, but following economic adjustment policies, the share of government financial payments to municipalities decreased significantly. The rapid growth of the urban population, along with the transfer of some government responsibilities to municipalities (which is expected to transfer more responsibilities to municipalities in the future), has led to a sharp increase in the financial needs of municipalities. Some of these needs are met through local taxes, remittances from the central government and other sources of revenue. But these sources of income can not cover all the investment and development needs of municipalities. Therefore, in this process, municipalities were looking for new sources to provide the necessary financial resources, but unfortunately, due to the weak economy, they were not very successful, but this did not prevent municipalities from turning to financial markets and partnering with the private sector to provide financial resources. In general, this local institution has made every effort to obtain new resources and is not dependent on traditional resources. It can be said that in recent years, Iranian municipalities have entered a new field in terms of obtaining revenue sources.

Today, the first and most important constraints to solve increasing urban problems and inefficiency of services, lack of sustainable financial resources, inefficient management system and cost planning, which ultimately leads to the failure of the projected urban landscape and citizen dissatisfaction. Therefore, the need for further studies in this field is of great importance for income stability and creating a good quality of life for citizens. In this way, a new look at financial resources in municipalities, ensures a bright future for cities to develop and achieve an ideal city. In this regard, the present article intends to study and identify financial resources and revenue generation strategies for municipalities. The results of this study show that financial management needs to mobilize and regulate the necessary financial instruments for urban development purposes that are not limited to the municipal budget but include all stagnant and active financial resources in the city. Also, since municipalities incur high costs for the proper management of city affairs and building a beautiful and healthy city for citizens, so they should always seek to create sufficient sources of income and create strategies to increase financial resources, in addition to existing domestic and foreign sources of income. Some of them are mentioned in this article.