Identifying the factors affecting the provision of sustainable revenue sources in Arak Municipality

Document Type : Original Article


1 PhD, Department of Management, Toloue Mehr Institute of Higher Education, Qom, Iran

2 PhD in Management, Department of Accounting, Shamsipur University of Technology, Tehran, Iran

3 Master of Management, Department of management, Farahan Branch, Islamic Azad University, Farahan, Iran

4 Master of Law, Law Department, Toloue Mehr Institute of Higher Education, Qom, Iran


The increase in the population of cities and the expansion of urbanization in the 21st century has caused not only the existing cities to become more developed and physical, but also the transformation of rural settlements into cities. The purpose of this study was to identify the factors on sustainable income sources of Arak Municipality. Research in terms of method is an interpretation of qualitative and quantitative methods. In the first stage, a qualitative method and analytical content type is used to collect information from written and electronic sources in the field of revenue sources, and in the second stage, the ratio and components of sustainable revenue sources of Arak Municipality. The Delphi technique was used. C and R validity was used to determine the validity and Cronbach's alpha method was used to calculate the reliability. In this research, in order to identify the factors for sustainable sources of income in Arak Municipality, the method of factor analysis of confirmation and exploration with SPSS and LISREL software has been used. The results showed that components (public tolls, tolls on communications and transportation, government grants, environmental tolls, increasing toll rates on land value and financial relations between municipalities and citizens) as medical components. They are a source of stable income in Arak Municipality.


Main Subjects

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Volume 3, Issue 1
May 2022
Pages 76-88
  • Receive Date: 01 December 2021
  • Revise Date: 26 January 2022
  • Accept Date: 16 April 2022
  • First Publish Date: 16 April 2022