Presenting the Proposed Financing Model of Municipalities

The financing of municipalities is of great importance in the current situation, and considering their structural assets, it is important to use these assets in financing with the support of assets. The purpose of this research is to provide a conceptual model for financing based on municipal assets. The current research is applied in terms of purpose, descriptive-survey in terms of inference method, and qualitative in terms of the nature of the data. In the qualitative part, in order to conduct semi-structured interviews of 18 managers and experts of the country's municipalities and rural districts, as well as financial experts of the country's metropolitan municipalities with at least 10 years of management experience in administrative, managerial and financial reporting fields, using the method Theoretical sampling, which is one of the sequential or consecutive purposeful sampling methods, was chosen. Then, using the data theory approach of the foundation, the interviews were analyzed and then in the quantitative part of the research, after obtaining the opinions of experts (30 people) through a questionnaire and summarizing their opinions, a quantitative model of municipal financing was developed. Based on the results of this research, the financing model can be classified based on four categories of income from public tolls, collection of tolls in a new way, income from funds and property, as well as the price of services and incomes of municipal for-profit institutions.