Geography and Human Relationships

Geography and Human Relationships

Presenting a financial resilience model for the Ahvaz municipality budget with an emphasis on reducing dependence on unstable incomes

Document Type : Original Article

Authors
1 Budget Officer of the Cultural and Social Affairs Department and Information and Communication Technology Expert of the Municipality
2 Master of Science in Hydraulic Structures, Islamic Azad University, Dezful, and Student Affairs and Theses Expert, Ahvaz Municipality
10.22034/gahr.2026.606797.2866
Abstract
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.
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Articles in Press, Accepted Manuscript
Available Online from 11 October 2026

  • Receive Date 10 October 2026
  • Accept Date 11 October 2026