Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Methods of increasing stable and unsustainable revenues in the municipality

Document Type : Original Article

Author
saveh
Abstract
The present study was conducted to identify the revenue generation methods of Saveh Municipality using the Delphi method. The present research is in the field of applied research in terms of purpose, because it focused on finding a solution to a problem in the real world. It was also descriptive / survey in terms of research method. The statistical population of the present study is the managers and experts of Saveh municipalities. The number of people who are placed in the Delphi panel as respondents is usually between 10 and 15 people. In this study, with the aim of identifying municipal revenues after reviewing and searching in the literature and similar studies, the Delphi method was used. After obtaining the methods (qualitative and identification part), then we proceed to rank these factors by AHP method. The results of Delphi were as follows: Experts at this stage have eight indicators: holding training courses for applicants, creating multi-purpose centers, investing in creating recreational facilities, developing the tourism industry, setting local tolls, optimal use of land and urban spaces , Have suggested the use of financial markets and the issuance of municipal bonds, and believe that these 8 indicators can be effective in collecting bank receivables. The results of the ranking by AHP showed; Among the above dimensions, the factor of unstable income sources with a weight of 0.297 with the highest weight, the factor of sustainable income sources with a weight of 0.257 in the second priority were ranked as revenue generation methods of Saveh Municipality.
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