SciELO - Scientific Electronic Library Online

vol.6 issue2The variance composition of firm growth ratesIs the need to evaluate a real consumers' need? author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand




Related links


BAR - Brazilian Administration Review

On-line version ISSN 1807-7692


GOUVEA, Maria Aparecida; FARINA, Milton Carlos  and  VARELA, Patrícia Siqueira. Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes. BAR, Braz. Adm. Rev. [online]. 2009, vol.6, n.2, pp.137-152. ISSN 1807-7692.

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

Keywords : municipalities; public revenues; São Paulo state index of social responsibility.

        · text in English     · English ( pdf epdf )


Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License