The Role of Optimal Strategies for Sustainable Income and Financial Resource Management in Nablus Municipality رسالة ماجستير

Abstract

This study investigates the most effective strategy for achieving financial sustainability in Nablus Municipality among three approaches: the Strategic Development and Investment Plan (SDIP), the revenue collection system, and public–private partnerships. Financial sustainability was assessed through debt management, income diversification, and service efficiency, within the context of institutional challenges and limited fiscal decentralization in Palestine. The study was conducted in Nablus Municipality during 2025–2026. A mixed-methods approach was employed. Quantitative data were collected via a structured questionnaire from 40 participants, including municipal managers, representatives from the Ministry of Local Government, and academic experts, achieving a 90% response rate. Qualitative data from interviews and document analysis provided deeper insight into financial and administrative operations. Findings show that Nablus Municipality faces multiple challenges limiting financial sustainability, especially in administrative effectiveness and balanced service delivery. Hypothesis testing confirmed that the SDIP is the most effective strategy for securing sustainable financial resources and enhancing income management. However, fiscal decentralization in its current form does not significantly improve resource management, and the municipality does not yet demonstrate a moderate level of financial sustainability. The study recommends developing efficient revenue collection systems, continuous monitoring of the SDIP linked to municipal budgets, strengthening governance, transparency, and accountability, and expanding public– private partnerships to support long-term financial sustainability. This research contributes by providing an in-depth field-based analysis and locally applicable strategies to support sustainable municipal finance in Palestine.