Analyzing the Role of Digital Transformation in Municipal Financial Sustainability: An Approach Based on Smart Governance and Data-Driven Revenue Collection

As rapid urbanization intensifies, municipal governments face unprecedented challenges in securing stable and sustainable revenue streams to fund essential public services. This study investigates the transformative impact of Information Technology (IT) on enhancing the sustainability of municipal revenue collection. Moving beyond traditional, manual-based administrative models, the research explores how digital transformation-encompassing integrated financial systems, automated collection mechanisms, and data-driven governance-can optimize fiscal efficiency and transparency. Utilizing a qualitative analytical framework, the study examines the mechanisms through which digital infrastructures mitigate revenue leakages and administrative inefficiencies. The findings suggest that a comprehensive digital transition, characterized by the integration of smart urban governance and real-time data analytics, is fundamental to fostering fiscal resilience. Rather than mere automation, the research underscores that strategic technological integration is a prerequisite for achieving long-term financial viability in the digital age. These results offer critical insights for urban policymakers aiming to modernize municipal financial management through intelligent, technology-enabled frameworks.

کلیدواژه ها:

Digital Transformation ، Sustainable Municipal Revenue ، Smart Urban Governance ، Fiscal Resilience ، Data-Driven Decision-Making ، Municipal Finance