The effect of stable and unsable municipal income on development of Tehran metropolis

Provide municipal expenses in countries with inefficient economic systems, weak tax systems and lack of citizen participation; inevitably, it is directed to unsustainable sources of revenue by municipalities. In the present study, the sources of sustainable income municipalities for urban development have been analyzed.

The method of conducting descriptive-analytical research is survey; the present study was conducted in 4 main parts. In the first part, stable and unstable revenues of Tehran in the ten-year period have been evaluated separately in urban areas. The results of this part of the research are evidence of severe instability of Tehran Municipality revenues. In the second part, the role of financing factors was examined.

The results showed that the principle of adequacy with a weight number of 0.155 and the principle of independence with an average weight of 0.506 are the most important financing criteria of Tehran Municipality and the principle of saving and sustainability have the least weight and they are in the last ranks. In the third section, the most important criteria for financing the municipality of Tehran were evaluated. Based on the opinions of experts, the criteria for tolls on buildings and lands (0.2101) and tolls on real estate (0.1845) are the most important criteria for municipal financing. Official documents and tolls for communications and transportation were the last to be financed. In the fourth part of the study, the impact of municipal revenue structure on the process of sustainable urban development is measured.

The obtained results show a favorable pattern of financial security of the city. This means that the municipality of Tehran must plan and implement policy in the structure of its revenue system to take into account the principle of justice, the principle of saving, the principle of income adequacy and the principle of local independence.