Sustainable Financing Strategies of Tehran Municipality in the Five-Year Plan, Emphasizing Issued Resistive Economy Policies

Financing is one of the most important responsibilities of public institutions such as municipalities. Financial sources of municipalities are receivable in different ways, but all of them do not have feature of sustainable revenues. It needs that firstly these items have relative continuity and secondly access to these revenues should not threaten and destroy the qualitative conditions of the city. The purpose of this research is presentation of sustainable financing strategies of Tehran Municipality in five-year plan emphasizing resistive economy policies by using descriptive-analytic method. To achieve this goal, at first provisions of sustainable revenue sources in the second five-year plan of Tehran Municipality were extracted and then sustainable and unsustainable revenues of Tehran Municipality were studied and identified and finally sustainable financing strategies in Tehran Municipality was presented. The results show that major part of the main revenues of municipalities is not compatible with concepts of sustainability and do not have continuity and desirability. So this necessity arises that it is better municipalities should have new strategies for sustainable and continuous revenue financing by studying the revenue structure so as to present optimal service to citizens.