The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant Analysis

Detalhes bibliográficos
Autor(a) principal: Gouvêa, Maria Aparecida
Data de Publicação: 2007
Outros Autores: Farina, Milton Carlos, Varela, Patrícia Siqueira
Tipo de documento: Artigo
Idioma: por
eng
spa
Título da fonte: Revista Brasileira de Gestão de Negócios (Online)
Texto Completo: https://rbgn.fecap.br/RBGN/article/view/78
Resumo: This study intended to indicate whether the municipalities from São Paulo state, specifically the groups of municipalities characterized by the social responsibility index as municipalities with low richness index and intermediate social index (group 4) and municipalities disfavored in both conditions (group 5) can be distinguished by per capita transference values from the Municipalities Participation Fund – MPF, Product and Service Circulation Tax Quota (PSCT) and collected tributary income. The premise was the existence of the influence of the distribution of MPF on the performance of municipalities groups that serves as mechanism of income redistribution to compensate the smaller tributary capacity of the municipalities disfavored in richness. The behavior evaluation of the three types of public income in two selected groups of municipalities was carried out through discriminant analysis technique. The results become evident that the MPF distribution criteria contribute to the available income fairness in the municipalities of group 4, giving support to the municipalities government in the development of public policy. However, in the municipalities of group 5, this study indicates that the contribution is not effective or there are management problems in the resources allocation. Key-words: Discriminant analysis. Public income. Index from São Paulo state of social responsibility. Longevity. Educational instruction.
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spelling The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant AnalysisLa Diferenciación de los Grupos 4 y 5 de Municipios Paulistas, según el IPRS, a partir de las Transferencias Constitucionales y de los Ingresos Tributarios - una aplicación del análisis discriminanteA Diferenciação dos Grupos 4 e 5 de Municípios Paulistas, segundo o IPRS, a partir das Transferências Constitucionais e das Receitas Tributárias - uma aplicação da análise discriminanteDiscriminant analysis. Public income. Index from São Paulo state of social responsibility. Longevity. Educational instruction.Análisis discriminante. Fondos públicos. Índice paulista de responsabilidad social. Longevidad. Escolaridad.Análise discriminante. Receitas públicas. Índice paulista de responsabilidade social. Longevidade. Escolaridade.This study intended to indicate whether the municipalities from São Paulo state, specifically the groups of municipalities characterized by the social responsibility index as municipalities with low richness index and intermediate social index (group 4) and municipalities disfavored in both conditions (group 5) can be distinguished by per capita transference values from the Municipalities Participation Fund – MPF, Product and Service Circulation Tax Quota (PSCT) and collected tributary income. The premise was the existence of the influence of the distribution of MPF on the performance of municipalities groups that serves as mechanism of income redistribution to compensate the smaller tributary capacity of the municipalities disfavored in richness. The behavior evaluation of the three types of public income in two selected groups of municipalities was carried out through discriminant analysis technique. The results become evident that the MPF distribution criteria contribute to the available income fairness in the municipalities of group 4, giving support to the municipalities government in the development of public policy. However, in the municipalities of group 5, this study indicates that the contribution is not effective or there are management problems in the resources allocation. Key-words: Discriminant analysis. Public income. Index from São Paulo state of social responsibility. Longevity. Educational instruction.Este estudio tiene como objetivo indicar si los municipios paulistas, específicamente, los grupos de municipios caracterizados por el Índice de Responsabilidad Social Paulista (IPRS) como municipios con bajos índices de riqueza y niveles sociales intermediarios (grupo 4) y municipios desfavorecidos en ambas condiciones (grupo 5), pueden ser diferenciados por los valores per cápita de transferencia del Fondo de Participación de los Municipios (FPM), parte del Impuesto sobre Circulación de Mercaderías y Servicios (ICMS) y fondos tributarios recaudados. La premisa fue la existencia de influencia de la distribución del FPM en el desempeño de los grupos de municipios, al servir como dispositivo de redistribución de renta, compensando la menor capacidad tributaria de los municipios desfavorecidos en riqueza. La evaluación del comportamiento de los tres tipos de fondos públicos en dos de los grupos seleccionados de  municipios fue realizada por medio de la técnica de análisis discriminante. Los resultados colocan en evidencia que los criterios de distribución del FPM contribuyen para la equidad de los fondos disponibles en los municipios del grupo 4, apoyando a los gobiernos municipales en el desarrollo de sus políticas públicas. Por otro lado, en los municipios del grupo 5 este estudio indica que la contribución no produce efectos, o entonces, existen problemas de gestión en la adjudicación de los recursos. Palabras-clave: Análisis discriminante. Fondos públicos. Índice paulista de responsabilidad social. Longevidad. Escolaridad.Este estudo objetivou indicar se os municípios paulistas, especificamente os grupos de municípios caracterizados pelo Índice de Responsabilidade Social Paulista (IPRS) como municípios com baixos índices de riqueza e níveis sociais intermediários (grupo 4) e municípios desfavorecidos em ambas as condições (grupo 5) podem ser diferenciados pelos valores per capita de transferência do Fundo de Participação dos Municípios (FPM), quota-parte do Imposto sobre Circulação de Mercadorias e Serviços (ICMS) e receita tributária arrecadada. A premissa foi a existência de influência da distribuição do FPM no desempenho dos grupos de municípios ao servir como dispositivo de redistribuição de renda, compensando a menor capacidade tributária dos municípios desfavorecidos em riqueza. A avaliação do comportamento dos três tipos de receitas públicas em dois grupos selecionados de municípios foi realizada por meio da técnica de análise discriminante. Os resultados evidenciam que os critérios de distribuição do FPM contribuem para a eqüidade das receitas disponíveis nos municípios do grupo 4, apoiando os governos municipais no desenvolvimento das suas políticas públicas. Porém, nos municípios do grupo 5 este estudo indica que a contribuição não é efetiva ou, então, existem problemas de gestão na alocação dos recursos. Palavras-chave: Análise discriminante. Receitas públicas. Índice paulista de responsabilidade social. Longevidade. Escolaridade.FECAP2007-08-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/7810.7819/rbgn.v9i24.78Review of Business Management; Vol. 9 No. 24 (2007); 01-14RBGN Revista Brasileira de Gestão de Negócios; Vol. 9 Núm. 24 (2007); 01-14RBGN - Revista Brasileira de Gestão de Negócios; v. 9 n. 24 (2007); 01-141983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPporengspahttps://rbgn.fecap.br/RBGN/article/view/78/73https://rbgn.fecap.br/RBGN/article/view/78/201https://rbgn.fecap.br/RBGN/article/view/78/202Copyright (c) 2014 Review of Business Managementinfo:eu-repo/semantics/openAccessGouvêa, Maria AparecidaFarina, Milton CarlosVarela, Patrícia Siqueira2008-05-08T17:19:49Zoai:ojs.emnuvens.com.br:article/78Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2008-05-08T17:19:49Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false
dc.title.none.fl_str_mv The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant Analysis
La Diferenciación de los Grupos 4 y 5 de Municipios Paulistas, según el IPRS, a partir de las Transferencias Constitucionales y de los Ingresos Tributarios - una aplicación del análisis discriminante
A Diferenciação dos Grupos 4 e 5 de Municípios Paulistas, segundo o IPRS, a partir das Transferências Constitucionais e das Receitas Tributárias - uma aplicação da análise discriminante
title The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant Analysis
spellingShingle The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant Analysis
Gouvêa, Maria Aparecida
Discriminant analysis. Public income. Index from São Paulo state of social responsibility. Longevity. Educational instruction.
Análisis discriminante. Fondos públicos. Índice paulista de responsabilidad social. Longevidad. Escolaridad.
Análise discriminante. Receitas públicas. Índice paulista de responsabilidade social. Longevidade. Escolaridade.
title_short The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant Analysis
title_full The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant Analysis
title_fullStr The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant Analysis
title_full_unstemmed The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant Analysis
title_sort The Differentiation of the Groups 4 e 5 of Municipalities in the state of São Paulo according to IPRS and Based on the Constitutional Transferences and Income Tributary Taxes - an Application of the Discriminant Analysis
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 Discriminant analysis. Public income. Index from São Paulo state of social responsibility. Longevity. Educational instruction.
Análisis discriminante. Fondos públicos. Índice paulista de responsabilidad social. Longevidad. Escolaridad.
Análise discriminante. Receitas públicas. Índice paulista de responsabilidade social. Longevidade. Escolaridade.
topic Discriminant analysis. Public income. Index from São Paulo state of social responsibility. Longevity. Educational instruction.
Análisis discriminante. Fondos públicos. Índice paulista de responsabilidad social. Longevidad. Escolaridad.
Análise discriminante. Receitas públicas. Índice paulista de responsabilidade social. Longevidade. Escolaridade.
description This study intended to indicate whether the municipalities from São Paulo state, specifically the groups of municipalities characterized by the social responsibility index as municipalities with low richness index and intermediate social index (group 4) and municipalities disfavored in both conditions (group 5) can be distinguished by per capita transference values from the Municipalities Participation Fund – MPF, Product and Service Circulation Tax Quota (PSCT) and collected tributary income. The premise was the existence of the influence of the distribution of MPF on the performance of municipalities groups that serves as mechanism of income redistribution to compensate the smaller tributary capacity of the municipalities disfavored in richness. The behavior evaluation of the three types of public income in two selected groups of municipalities was carried out through discriminant analysis technique. The results become evident that the MPF distribution criteria contribute to the available income fairness in the municipalities of group 4, giving support to the municipalities government in the development of public policy. However, in the municipalities of group 5, this study indicates that the contribution is not effective or there are management problems in the resources allocation. Key-words: Discriminant analysis. Public income. Index from São Paulo state of social responsibility. Longevity. Educational instruction.
publishDate 2007
dc.date.none.fl_str_mv 2007-08-29
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/78
10.7819/rbgn.v9i24.78
url https://rbgn.fecap.br/RBGN/article/view/78
identifier_str_mv 10.7819/rbgn.v9i24.78
dc.language.iso.fl_str_mv por
eng
spa
language por
eng
spa
dc.relation.none.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/78/73
https://rbgn.fecap.br/RBGN/article/view/78/201
https://rbgn.fecap.br/RBGN/article/view/78/202
dc.rights.driver.fl_str_mv Copyright (c) 2014 Review of Business Management
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Review of Business Management
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/pdf
dc.publisher.none.fl_str_mv FECAP
publisher.none.fl_str_mv FECAP
dc.source.none.fl_str_mv Review of Business Management; Vol. 9 No. 24 (2007); 01-14
RBGN Revista Brasileira de Gestão de Negócios; Vol. 9 Núm. 24 (2007); 01-14
RBGN - Revista Brasileira de Gestão de Negócios; v. 9 n. 24 (2007); 01-14
1983-0807
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reponame:Revista Brasileira de Gestão de Negócios (Online)
instname:Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron:FECAP
instname_str Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron_str FECAP
institution FECAP
reponame_str Revista Brasileira de Gestão de Negócios (Online)
collection Revista Brasileira de Gestão de Negócios (Online)
repository.name.fl_str_mv Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)
repository.mail.fl_str_mv ||jmauricio@fecap.br
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