Document Type : Original Article
Authors
1
Department of Financial Management PHD Student, Science and Reserch branch, Islamic Azad University, Tehran, Iran
2
Department of Assistant Professor of Financial Management Grou, Tehran Centre Branch, Islamic Azad University, Tehran, Iran
3
Department of Professor of Financial Management, Tehran, Iran
4
Department of Assistant Professor of Financial and Accounting Management Grou, karaj unit, Islamic Azad University, Karaj, Iran
10.22034/iaas.2025.222698
Abstract
The financing of municipalities is of great importance in the current situation, and considering their structural assets, it is important to use these assets in financing with the support of assets. The purpose of this research is to provide a model for financing based on the assets of municipalities. The current research is applied in terms of purpose, descriptive-survey in terms of inference method, and qualitative in terms of the nature of the data. In the qualitative part, in order to conduct semi-structured interviews of 23 managers and experts of the country's municipalities and rural municipalities, as well as financial experts of the country's metropolitan municipalities with at least 10 years of management experience in administrative, managerial and financial reporting fields, using the method Theoretical sampling, which is one of the sequential or consecutive purposeful sampling methods, was chosen. Then, using the data theory approach of the foundation, the interviews were analyzed and then in the quantitative part of the research, after obtaining the opinions of experts (23 people) by means of a questionnaire and summarizing their opinions, a quantitative model of municipal financing was compiled and in Continued by using the auto-regression method (VAR) and required econometric tests to investigate the impact of macroeconomic factors on the financial status of the municipality and considering the output of the floor sector. Based on the results of this research, the financing model can be classified based on four categories of income from public tolls, collection of tolls in a new way, income from funds and property, as well as the price of services and incomes of municipal for-profit institutions.
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