Investigating the problems in identifying, calculating and receiving income in municipalities and providing the necessary solutions to solve them

This review article examines the current state of research on revenue collection, budgeting, and financial reporting in municipalities. Municipal finance has a long history, and this article provides a brief overview of its development. The literature review identifies key debates and areas of disagreement, such as the role of technology in municipal finance and the challenges of accurate data collection. The methodology used for selecting and analyzing the literature is described, including the criteria for inclusion and exclusion of studies. Limitations and potential biases in the review are also discussed. The results section summarizes the main findings of the literature review, which include problems in identifying, calculating, and receiving income in municipalities. These findings are grouped into themes, such as inadequate technology and inaccurate data collection, and are supported by examples from the literature. The discussion section interprets the results in light of the research questions and objectives of the review, identifies gaps in the literature, and discusses the implications of the findings for theory, policy, or practice. Solutions to address the problems identified, such as improving technology or training for municipal officials, are also provided. The conclusion section summarizes the main findings and their implications, provides recommendations for future research or action, and highlights the contributions of the review article to the field of public finance and municipal governance. The article concludes that there are many challenges facing municipal finance, but that there are also many opportunities for improvement. By addressing the problems identified in this review, municipalities can improve their financial management and better serve their communities.

کلیدواژه ها:

municipal finance ، revenue collection ، budgeting ، financial reporting ، technology ، data collection ، public finance ، governance ، financial management.