The present study aims to explain the role of emerging technologies in the restructuring of the municipal revenue system. The heavy dependence of Iranian municipalities on unstable revenues such as construction fees and congestion sales threatens the financial resilience of urban governance, and domestic research shows that the share of stable revenues rarely exceeds about 30% of total revenues. This systematic review article examines the literature from 2023 to 2025 in three areas: data mining and machine learning, blockchain and smart contracts, and the Internet of Things. The findings show that data-driven predictive models increase the accuracy of revenue estimates and identify high-risk taxpayers.Blockchain enhances public trust by optimizing budget allocation and ensuring transparency of transactions, and IoT systems expand non-tax revenue generation capacity by reducing the operational cost of municipal services. The paper concludes that revenue intelligence, especially in the form of phased pilot projects, can facilitate the transition from the current unsustainable rentier model to a data-driven revenue model, provided that legal loopholes, organizational resistance, and infrastructure constraints are managed in parallel with technology