Administration of the cities and urban management demand stable, reliable financial sources with no undesirable consequences. As such, any question related to financing the municipalities as most important issue in administering the cities must be regarded seriously. The research methodology in this study is descriptive-analytical. The research population included experts and scholars in study area that are familiar with civil projects of Tehran Municipality and Shahr Bank. Data collection method was Delphi method and library method. Finally, the collected data were analyzed using SPSS and EXCEL softwares as well as AHP, SWOT techniques and comparing means. The results indicate that revenues of Tehran Municipality are far from stable and do not contribute to sustainable development or social justice.
