Differentiation of Municipalities in São Paulo State based on Constitutional Transferences and Income Tributary Taxes
Journal Title: BAR: Brazilian Administration Review - Year 2009, Vol 6, Issue 2
Abstract
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.
Authors and Affiliations
Gouvêa, Maria Aparecida; Farina, Milton Carlos; Varela, Patrícia Siqueira
Keywords
Related Articles
- EP ID EP40444
- DOI -
- Views 240
- Downloads 0
The Managerial Reduction in the Management Technologies Transposition Process to Public Organizations
This essay discusses the phenomenon of the implementation of technologies designed in the management business, with emphasis on relations with public organizations. It proposes a reflection on the concept of sociologic...
On the Contributions of Knowledge-Intensive Business-Services Multinationals to Laggard Innovation Systems
Foreign direct investment (FDI) is assumed to be a source of knowledge flows across National Innovation Systems, with particular relevance for developing countries. Nonetheless, empirical assessments are usually manufac...
Impact beyond impact factor: The Design-science way
In 2003, the following questions were exposed to the scientific community of operations management: “Do we contribute so little because we are irrelevant?” or “Are we irrelevant because we contribute so littl...
Exploring Risk Perception and Degree of Internationalization of Brazilian Small-and-Medium Enterprises
This research investigates managerial risk perception regarding internationalization of small and medium-sized enterprises in the Brazilian context. We examine how managers’ perception of risk influences firms’ degrees...
The Means-End Approach to Understanding Customer Values of a On-Line Newspaper
Customer value is understood as one of the constructs that best explains consumer decision making. Its proposal is to understand how consumers translate product or service characteristics and consequences of use into p...