Open AccessAnálise de Receitas Públicas dos Grupos 3 e 5 de Municípios Paulistas
Author(s) -
Maria Aparecida Gouvêa,
Milton Carlos Farina,
Patrícia Siqueira Varela
Publication year - 2008
Publication title -
revista de negócios
Language(s) - English
Resource type - Journals
eISSN - 1980-4431
pISSN - 1413-3849
DOI - 10.7867/1980-4431.2008v13n3p11-25
Subject(s) - revenue , per capita , index (typography) , welfare economics , equity (law) , tax revenue , business , economics , geography , political science , public economics , finance , sociology , demography , population , world wide web , computer science , law
This article is part of an extensive study that deals several groups of municipalities that are analyzed through statistical techniques. The object of this study is to indicate whether the values per capita transfers from the Municipalities Participation Fund (MPF), Product and Service Circulation Tax Quota (PSCT) and Tax Revenue have averages statistically different between the municipalities of São Paulo State, characterized by the State Social Responsibility Index as municipalities economically underdeveloped but with high social index (group 3) and municipalities economically underdeveloped with low social index (group 5) based on the multivariate analysis of variance. It was signed that the variable PSCT has the major average difference between the two groups. The distribution criteria of the MPF are also applied in a differentiated way, what contributes to the equity of the disposable revenues and gives support to the municipalities in the development of its public policy.