This research aims to investigate the role of smart technologies (artificial intelligence) in reforming the revenue structure of Tehran Municipality: challenges and implementation solutions. This research is qualitative in approach and applied in terms of purpose and library and field research in terms of data collection method. In the documents section, 57 articles (2021-2025) were reviewed with a meta-synthesis approach. In the interview section, snowball sampling was used to collect the required data and information, which was collected and analyzed simultaneously, and subsequent samples were selected based on the analysis of previous data. In order to determine the research components, the method of document review and open and semi-structured interviews with 25 managers and deputies of different departments of Tehran Municipality was used, and the interviews were summarized using the data-based method. To examine the validity of the interviews, after designing the interview framework, 3 experts in the field of research were consulted and necessary changes were made according to their opinions. The data obtained were analyzed in the form of frequency tables, diagrams, and concept communication maps, and the output of MAXQDA 2025 software. In each interview, individuals' opinions were received through open questions and three types of coding (open, axial, and selective) were performed. 7 main indicators were identified, including data mining, intelligent content production, intelligent automation, artificial intelligence-based marketing strategy, intelligent services, intelligent financial management, and intelligent social networks. 14 axial indicators were also identified. 2183 open indicators were identified. Finally, the findings were sent to 5 faculty members in the accounting field for final approval and validation.