The purpose of the present study was to investigate the impacts of the income structure of Isfahan urban municipalities on the extent of urban development and the presentation of executive solutions to achieve the desired situation. The research method is applied in terms of purpose and descriptive-analytical in natures that were used documentation and field research (questionnaire) to collect data and information. Also, were used VIKOR and ANP models for data analysis in order to prioritize Isfahan municipalities from the perspective of income and urban development and was used GIS software to draw maps. The statistical population of the study was citizens over 15 years old in Isfahan city and 450 people were surveyed by simple random method. The results show that the total income of Isfahan municipalities is in desirable condition, but in terms of sustainable incomes only municipalities of 10 and 14 Zones are in desirable status and 7 is Zone in moderate condition. The results also show that the municipality's total revenue, sustainable municipal revenue, as well as development are only directly correlated in 4 and 7 Zones. There is also a direct relationship between total municipal revenue and development in 1, 3, 6, 8, 12 and 14 zones and between sustainable municipal revenue and development in 2, 9, 11 and 15 zones. These interpretations suggest that the municipality's total revenue is a factor in the development of municipal areas, while stable income does not necessarily show such an effect.
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