The financial self-sufficiency of municipalities, as a fundamental pillar of urban governance, plays a crucial role in achieving sustainable development, enhancing the quality of public services, and reducing reliance on unstable resources. The primary objective of this research is to examine the revenue system and explain the factors influencing the financial self-sufficiency of the Municipality of Tabriz, and to present suitable models for its improvement.
This research is applied in purpose and descriptive-analytical in nature, conducted with a mixed-methods approach. In the qualitative phase, to identify the key dimensions, components, and indicators of the revenue system and sustainable financial self-sufficiency, the Delphi method was employed, utilizing the opinions of experts in urban management, public finance, and senior municipal managers. Based on the results from the various Delphi stages, the necessary consensus was reached regarding the main components. In response to the research questions, two proposed models were presented: a systematic model for reforming the revenue structure and a model for strengthening the financial self-sufficiency of the municipality.
The research findings indicate that factors such as stable revenues, diversity of income sources, efficiency of the collection system, financial transparency, and risk management play a decisive role in achieving the financial self-sufficiency of the Municipality of Tabriz. The proposed models from this study can serve as a scientific basis for decision-making by urban managers and for reforming the financial systems of municipalities.