Tehran Municipality Financial Management System: Zemilogy and Solutions in the Light of a Comparative Study of Ten Cities: London, Zurich, New York, Toronto, Auckland, Vienna, Beijing, Tokyo, Dubai, and Istanbul

The municipality, as a local public and non-governmental executive institution, has various duties, including civil affairs, services, monitoring and protection, welfare, and so on. Definitely the most important issue in municipal area refers to financial management, because problems in the financial system have direct effects on other municipal duties and will cause significant deficiencies. In addition it causes a lot of damage to the city. All over the world, especially in the world's metropolises, the appropriate financial management system can create an atmosphere for achieving goals and lead to development. The survey of Tehran Municipality's financial management system based on comparative studies with other cities of the world, including London, Zurich, New York, Toronto, Auckland, Vienna, Beijing, Dubai and Istanbul, indicates significant deficiencies and reveals the necessity of more studies. The present research, relying on a descriptive-analytical approach and library method, seeks to find appropriate answer of these questions that, what is the most important challenges in Tehran municipality for achieving organized financial management system based on comparative study with other metropolises in the world and what is the solution for achieving organized framework? In order to answer the above questions, in the first step, we will study current situation and in the next stage, we will provide appropriate solutions for organizing the financial system. Lack of proper organization of financial resources and unstable revenues of Tehran Municipality, the need for financial self-sufficiency of the municipality without considering the appropriate infrastructure and lack of financial adequacy of the municipality are the most important factors that have created the current situation And current situation needs scientific and strategic work.