A diferenciação dos grupos 2 e 5 de municípios paulistas, segundo o IPRS, a partir das transferências constitucionais e das receitas tributárias: uma aplicação da análise discriminante

Abstract

The object of this study is to indicate whether the municipalities of São Paulo State, specifically the groups of municipalities characterized by the State Social Responsibility Index as municipalities with high wealth index and low social indexes (group 2), 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 tax revenue. The premise was the influence of the FPM distribution on the performance of those groups as it serves as a mechanism of income redistribution, conpensating for the lower tax capacity of the municipalities disfavored in wealth. The evaluation of these variables is one way to analyze the performance of the municipalities in the social area in economically distinct conditions, so to that end, the discriminant analysis technique was utilized. The results evince that the MPF distribution criteria do not contribute in an effective way to the available income fairness in both groups of municipalities studied, or there are management problems in the resources allocation.