Analysis of Qom municipality’s revenue sources, with an emphasis on sustaianable revenues

Lack of a comprehensive approach to municipalities’ revenue sources in the form of macro-economic system, changes and interventions, self-reliance and self-sufficiency policy enforcements for municipalities have put financial sector of municipalities in unsustainable situation. Continuation of this situation will have undesirable consequences and social costs for cities and urban management. Review of metropolitan revenues can be used as a pattern for reform and of municipalities’ financial structure. This applied study has a descriptive- analytical method. Data collection was carried out by documentary and field survey and the data was collected by studying written sources, statistic and incomes and costs of Qom municipality during 2007-2013 as well as interview with Head of Income Studies of Qom municipality. The results show that revenues of Qom municipality during last years have been highly unsustainable and dependent on revenues from sale of properties. These revenue sources that is considered as a part of national sources and citizens’ wealth can be turn sustainable sources for the municipality by tenure or implementation of investment plans. Given the role of religious tourism in Qom, it is recommended that Qom municipality implements commercial and recreational projects in partnership with private sector it is recommended that Qom municipality in partnership with the private sector implement income-generating projects such as commercial and recreational projects. On the other hand, medical tourism despite low cost services delivered to patients, long-term accommodation in city in order to completion their course of treatment can be have significant income for urban economy and the municipality.