Differentiation of Municipalities in São Paulo State based on Constitutional Transferences and Income Tributary Taxes
Título del documento: Differentiation of Municipalities in São Paulo State based on Constitutional Transferences and Income Tributary Taxes
Revista: BAR - Brazilian Administration Review
Base de datos: CLASE
Número de sistema: 000337080
ISSN: 1807-7692
Autores: 1
1
1
Instituciones: 1Universidade de Sao Paulo, Faculdade de Economia, Administracao e Contabilidade, Sao Paulo. Brasil
Año:
Periodo: Abr-Jun
Volumen: 6
Número: 2
Paginación: 137-152
País: Brasil
Idioma: Inglés
Tipo de documento: Artículo
Enfoque: Analítico
Resumen en inglés This paper is part of a large study that combines several groups of municipalities in São Paulo State that are analyzed through multivariate statistical techniques. This study is intended to indicate whether the variables per capita transfer amounts from the Municipalities Participation Fund [MPF], Product and Service Circulation Tax Quota [ICMS] and collected tributary income have different average values among the municipalities of São Paulo State that present different economic and social situations according to the social responsibility index. The evaluation was carried out by multivariate analysis of variance. The results show that the tributary income has the greater difference of average among the groups. It was also found that MPF distribution criteria are applied differently and contribute to the available income fairness, giving support to local governments in the development of public policy
Disciplinas: Administración y contaduría,
Economía
Palabras clave: Administración pública,
Finanzas públicas,
Municipios,
Ingresos públicos,
Tributación,
Responsabilidad social,
Sao Paulo,
Brasil
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