نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Financial resilience is one of the basic requirements for the continuity of public services and the implementation of urban development programs in conditions of economic fluctuation and income uncertainty. Due to the continuous nature of a significant part of their expenses, municipalities become vulnerable to economic shocks and income reductions if they are highly dependent on unstable sources. The aim of the present study is to present a financial resilience model for the Ahvaz municipality budget with an emphasis on reducing dependence on unstable income. The study is applied in terms of purpose and descriptive-analytical and documentary in terms of method. The research data were extracted and analyzed from theoretical literature, domestic and foreign studies, municipal financial laws, and published information about the Ahvaz municipality budget in the period 1400 to 1405. In the empirical part, the trend of budget changes, revenue realization, current and development structure, and the characteristics of income sources were examined. The findings showed that the approved budget of Ahvaz municipality increased from 3574 billion tomans in 1400 to 30200 billion tomans in 1405; Therefore, during this period, there is a significant nominal growth in the size of the budget. Despite this growth, the available evidence shows that increasing the budget volume alone is not equivalent to increasing financial resilience, because the quality and predictability of resources, the composition of revenues, the ability to collect receivables, and the flexibility of expenditures play a decisive role. In 1400, only 67.8 percent of the approved budget was covered by realized revenues, and a significant part of the realized revenues consisted of value-added taxes, pollution taxes, and urban development taxes.
کلیدواژهها English