The present study aims to analyze the legal and executive challenges of the Sustainable Revenue and Expenditure Law of Municipalities, using a critical approach focusing on City of Maragheh. This applied research utilizes a descriptive-analytical and survey methodology, gathering data through structured questionnaires among urban management elites. Quantitative analysis of variables using the one-sample t-test and TOPSIS ranking technique revealed that legislative ambiguities, lack of precise executive guarantees, and institutional jurisdictional overlaps pose serious obstacles to the financial independence of this local organization. The results indicate that restrictive regulations and cultural heritage limitations in the historical fabric and garden-city boundaries of Maragheh, alongside structural dependence on unsustainable revenues such as Article 100 Commission fines, are considered the most significant and meaningful executive challenges. Finally, the necessity of amending legal provisions, delegating local authorities, adjusting regulations governing historical contexts, and developing novel financing tools to achieve economic independence and sustainable urban development was emphasized.
The present study aims to analyze the legal and executive challenges of the Sustainable Revenue and Expenditure Law of Municipalities, using a critical approach focusing on City of Maragheh. This applied research utilizes a descriptive-analytical and survey methodology, gathering data through structured questionnaires among urban management elites. Quantitative analysis of variables using the one-sample t-test and TOPSIS ranking technique revealed that legislative ambiguities, lack of precise executive guarantees, and institutional jurisdictional overlaps pose serious obstacles to the financial independence of this local organization. The results indicate that restrictive regulations and cultural heritage limitations in the historical fabric and garden-city boundaries of Maragheh, alongside structural dependence on unsustainable revenues such as Article 100 Commission fines, are considered the most significant and meaningful executive challenges. Finally, the necessity of amending legal provisions, delegating local authorities, adjusting regulations governing historical contexts, and developing novel financing tools to achieve economic independence and sustainable urban development was emphasized.