Macro Procedures for Reforming Municipal Revenue System Case Study: Tehran Municipality

Institutional and organizational well-prepared mechanisms are required in addition to a broad and futuristic vision for the relationship between urban management and a nation state in economy. Such prerequisites should also be provided for a positive interaction resulting in development, progress, and fruitful services. Regarding this economic relationship, what matters the most is that urban management will not benefit from sustainable and reliable revenue sources to provide desirable and constant services and construct urban infrastructures if a city lacks dynamic, sustainable, flexible, productive, local, and resilient economy. Such a disability will result in instability and prevent an urban economy from flourishing; therefore, the economic development of a country (depending on the weight and importance of a city) will stop. Then the country will be vulnerable to threats, challenges, sanctions, and shortages [1]. Municipality budgets are characterized by unsustainable revenue sources; however, budget expenditures of municipalities are greatly rigid and inflexible. As a result, municipalities have to face periodic revenue volatilities in regular periods of economic boom and recession, especially in the housing sector

sustainable revenue, municipality, urban management