بررسی منابع درآمدهای پایدار شهرداری‌ها (مورد مطالعه: شهر شبستر استان آذربایجان شرقی)

Nowadays how to finance cities by municipalities has become a big challenge. Access to favorable and sustainable revenue sources leads municipalities to play a more active role in urban environment and properly meet the needs of citizens. In this regard, This research has been conducted during the years 2004-2014 with the aim of studying the status of revenue sources of shabestar municipality in terms of sustainability indicators. This research is applied and the method is descriptive-analytic and exploratory. Data collection was carried out either documentary or field survey by using scoring forms and interviews with Municipality officials. Data analysis was conducted by using Excel, Shannon Entropy and TOPSIS techniques. The results obtained show that about 39.25 percent of municipal revenues come from general charges, 30 percent from land and buildings charges, and about 25.36 percent from other sources of funding, sale of municipality’s properties. About 43 percent of municipal revenues come from unfavorable sources, 10.85 percent from fairly favorable sources and 46.15 percent from high favorable sources.