The purpose of this research is to present an efficient model of Tabriz municipality's revenue and expenses management using a qualitative approach (foundation data theory). The tool for collecting information is a semi-structured interview with experts, and for this purpose, in the qualitative part, using a purposeful sampling approach (snowball), interviews were conducted with 11 experts who had opinions and experience in the field of municipal income and expenditure management. deep until the saturation stage. Based on the presented model, the most important causal conditions, in general, the results showed that in the field of causal conditions, most of the experts and experts in the field of management of income and expenses of Tabriz municipality believed that the most important factors affecting the management of income and The expenses of Tabriz municipality are the categories of internal and external factors (the role of interest groups and the role of management and the role of society and the private sector). Two subcategories are project management and risk management. Intervening conditions have two main categories of behavioral and social skills and basic concepts of income and expense management. The first category of intervening conditions is behavioral and social skills, which includes sub-categories of leadership skills, teamwork, responsibility, ability to set goals, and networking skills, and the category of basic concepts of municipal income and expense management, including the budgeting process, performance management, and information. and decision-making. Also, the consequences in two main categories include individual level and group level and organizational level and social level.