Investigating sustainable income sources of Hamedan municipality and providing a model for stabilizing income sources and providing financial resources in municipalities: the case study of Hamedan municipality

Kordestani, Gholamreza; Shahbazi, Vahid

Investigating sustainable income sources of Hamedan municipality and providing a model for stabilizing income sources and providing financial resources in municipalities: the case study of Hamedan municipality

Document Type : Original Article

Authors

Gholamreza Kordestani ¹

Vahid Shahbazi ²

¹ Professor, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran

² PhD student, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran

Abstract

Purpose: The purpose of this research was to investigate the sustainable sources of income of Hamedan Municipality and to present a model of stabilization of sources of income and provision of financial resources in municipalities.
Method: This research is fundamental in terms of its purpose and mixed (qualitative and quantitative) in terms of data collection method. Data analysis was done using t-test, utility spectrum and Delphi. By examining the income sources of Hamedan municipality in the current situation, the stability of each income code was measured and unstable incomes were identified by expert experts.
Findings: The evaluation results of the current status of Hamedan Municipality's revenue codes showed that in the studied period (1397-1401) Hamedan Municipality has been identified as 59% of unstable sources, 21% of relatively stable sources and only 20% of stable sources. . The lack of success of the municipality in providing the necessary financial resources for the heavy costs of building urban infrastructure.
Conclusion: Hamedan Municipality's revenue system is relatively unstable in its current state and is based on fees received from the sale of density, fines for change of use or removal of parking and infrastructure violations. Then, the presentation of the sustainability model, "increasing sustainable incomes and managing and improving the role of sustainable income sources, as well as providing new financing solutions and methods from the financial and monetary markets" has been emphasized.

Keywords

Keywords: financing

stabilization model

stable and unstable income