Presenting the model of sustainable incomes of municipalities by using metasynthesis

Subject Areas : Financial Markets and Institutions

Shabnam Kazemi ¹ , Hasanali Aghajani ² , Sied Ahmad Jafari Kolarijani ³ , Einollah Deiri ⁴ , Mohammadhasan Shakki ⁵

1 - Department of Public Administration, QaS.C., Islamic Azad University, Qaemshahr, Iran.
2 - Department of Management, Faculty of Economic and Administrative Sciences, University of Mazandaran, Babolsar, Iran.
3 - Department of Public Administration, QaS.C., Islamic Azad University, Qaemshahr, Iran.
4 - Department of Mathematics and Statistics, QaS.C., Islamic Azad University, Qaemshahr, Iran.
5 - Department of Public Administration, QaS.C., Islamic Azad University, Qaemshahr, Iran.

Received: 2024-02-07 Accepted : 2024-11-05 Published : 2025-03-19

Keywords: Metasynthesis, Municipal Income System, Municipalities, Sustainable Incomes,

Abstract :

Purpose: A key concern for urban managers in Iran and globally is the provision of sustainable revenue sources for municipalities, as stable income generation is essential for delivering urban services to citizens. One of the major barriers to achieving sustainable municipal income lies in the lack of proper understanding of revenue generation mechanisms. This study aims to present a comprehensive model of sustainable municipal revenues using the metasynthesis technique.

Research Methodology: To achieve this goal, the study applied the metasynthesis method based on the seven-step approach proposed by Sandelowski and Barroso (2006). Drawing on theoretical foundations and prior research from 2013 to 2023 (1392–1402 SH), a total of 248 sources were initially identified. After successive screening and critical appraisal phases, 35 final studies were selected for synthesis.

Findings: Through open, axial, and selective coding, the analysis identified three key dimensions of municipal financial resources: (1) defined financial sources, (2) creation of income-generating industries, and (3) financial management of sustainable income. Furthermore, six core categories were derived: taxes and levies, service-based revenues, tourism and urban development, waste management, investment, and structural reform of municipal income systems. In total, 72 open codes were classified. Among these, the most strategic and foundational income source in urban economics was identified as the structural reform of the municipal revenue and finance system, which underpins long-term economic growth for municipalities.

Originality / Value: This study contributes to a deeper understanding of the features and components of a sustainable municipal income model, providing a conceptual framework for urban financial policy-making and addressing current gaps in the literature

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