Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes
Autor(a) principal: | |
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Data de Publicação: | 2009 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | BAR - Brazilian Administration Review |
Texto Completo: | http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1807-76922009000200005 |
Resumo: | 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 |
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Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxesmunicipalitiespublic revenuesSão Paulo state index of social responsibilityThis 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 policyANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração2009-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersiontext/htmlhttp://old.scielo.br/scielo.php?script=sci_arttext&pid=S1807-76922009000200005BAR - Brazilian Administration Review v.6 n.2 2009reponame:BAR - Brazilian Administration Reviewinstname:Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)instacron:ANPAD10.1590/S1807-76922009000200005info:eu-repo/semantics/openAccessGouvêa,Maria AparecidaFarina,Milton CarlosVarela,Patrícia Siqueiraeng2009-09-18T00:00:00Zoai:scielo:S1807-76922009000200005Revistahttp://www.scielo.br/scielo.php?script=sci_serial&pid=1807-7692&lng=pt&nrm=isohttps://old.scielo.br/oai/scielo-oai.php||bar@anpad.org.br1807-76921807-7692opendoar:2009-09-18T00:00BAR - Brazilian Administration Review - Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)false |
dc.title.none.fl_str_mv |
Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes |
title |
Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes |
spellingShingle |
Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes Gouvêa,Maria Aparecida municipalities public revenues São Paulo state index of social responsibility |
title_short |
Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes |
title_full |
Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes |
title_fullStr |
Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes |
title_full_unstemmed |
Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes |
title_sort |
Differentiation of municipalities in São Paulo state based on constitutional transferences and income tributary taxes |
author |
Gouvêa,Maria Aparecida |
author_facet |
Gouvêa,Maria Aparecida Farina,Milton Carlos Varela,Patrícia Siqueira |
author_role |
author |
author2 |
Farina,Milton Carlos Varela,Patrícia Siqueira |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Gouvêa,Maria Aparecida Farina,Milton Carlos Varela,Patrícia Siqueira |
dc.subject.por.fl_str_mv |
municipalities public revenues São Paulo state index of social responsibility |
topic |
municipalities public revenues São Paulo state index of social responsibility |
description |
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 |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-06-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1807-76922009000200005 |
url |
http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1807-76922009000200005 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
10.1590/S1807-76922009000200005 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
text/html |
dc.publisher.none.fl_str_mv |
ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração |
publisher.none.fl_str_mv |
ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração |
dc.source.none.fl_str_mv |
BAR - Brazilian Administration Review v.6 n.2 2009 reponame:BAR - Brazilian Administration Review instname:Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) instacron:ANPAD |
instname_str |
Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) |
instacron_str |
ANPAD |
institution |
ANPAD |
reponame_str |
BAR - Brazilian Administration Review |
collection |
BAR - Brazilian Administration Review |
repository.name.fl_str_mv |
BAR - Brazilian Administration Review - Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) |
repository.mail.fl_str_mv |
||bar@anpad.org.br |
_version_ |
1754209122946908160 |