%0 Journal Article
%T Differentiation of Municipalities in S o Paulo State based on Constitutional Transferences and Income Tributary Taxes
%A Maria Aparecida Gouv¨ºa
%A Milton Carlos Farina
%A Patr¨ªcia Siqueira Varela
%J BAR. Brazilian Administration Review
%D 2009
%I ANPAD - Associa??o Nacional de P¨®s-Gradua??o e Pesquisa em Administra??o
%X This paper is part of a large study that combines several groups of municipalities in S o 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 S o 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.
%K municipalities
%K public revenues
%K S o Paulo state index of social responsibility.
%U http://www.anpad.org.br/periodicos/arq_pdf/a_850.pdf