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European Online Journal of Natural and Social Sciences: Proceedings

An Overview on Income Experiences and Procedures of Municipalities with an Emphasis on Their Sustainability

Najma Esmailpour, Elaheh Dehghan Dehkordi, Shirin Abdali, Hossein Ilderemi

Abstract


Nowadays, lack of financial resources is the most important constraint to overcome increasing municipal issues and service insufficiencies, especially in cities of developing countries such as Iran. This leads to failing of urban predicted prospects and citizens’ dissatisfaction. Unsustainable income sources and inappropriate procedures highlight the necessity of developing the strategies and solutions to achieve proper, adequate and sustainable financial resources for municipalities. Therefore, income resources of municipalities must be reliable, continuous and proportionally adequate for increasing needs and providing urban services. In addition, income procedures should not  present threats to sustainable urban development. For this, it is necessary to implement the principles of sustainable income, income sources, solutions to increase revenue and sustainable municipal income in the country. The present paper has used a descriptive-documentary survey method. Based on the research findings, three main sustainable income principles include utility, sustainability and flexibility. Sustainable income areas of the municipalities were characterized in Iran and countries studied. Based on principles of sustainable revenues, finally, several solutions were presented to increase revenue.


Keywords


Municipality, Income Procedures, Sustainable Income, Tax, Duty

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