期刊名称：Revista Administração em Diálogo (RAD). ISSN 2178-0080
印刷版ISSN：2178-0080
出版年度：2002
卷号：4
期号：1
页码：1
DOI：10.20946/rad.v4i1.876
出版社：Revista Administração em Diálogo (RAD). ISSN 2178-0080
摘要：Este artigo propõe uma tipologia para o comportamento tributário dos municípios brasileiros com o objetivo de auxiliar na compreensão das dificuldades enfrentadas pelos governos municipais na cobrança dos tributos de sua competência. A pesquisa abrange 4.617 municípios, que foram agrupados segundo a importância de cada tributo no cômputo de sua receita total. Os agrupamentos foram obtidos empregando-se a Análise de Cluster, uma técnica de análise multivariada de dados que permite encontrar e separar grupos similares. Também foram considerados os aspectos referentes ao grau de urbanização e à densidade demográfica dos municípios para explicar o desempenho da arrecadação tributária.
其他摘要：This article proposes a typology for the way Brazilian municipalities perform with regard to taxation, and aims at helping in the understanding of the difficulties faced by the local authorities in levying taxes. The survey encompasses 4617 municipalities, grouped according to the importance of each tax within the total revenue. The groups have been obtained through the use of Cluster Analysis, a multivariate data analysis technique. In order to explain the performance of tax collection in these municipalities,aspects such as those related to the degree of urbanization and the demographic density have also been taken into consideration.
关键词：Administração tributária; tributos municipais; receitas municipais; federalismo fiscal. Abstract This article proposes a typology for the way Brazilian municipalities perform with regard to taxation; and aims at helping in the understanding of the difficulties faced by the local authorities in levying taxes. The survey encompasses 4617 municipalities; grouped according to the importance of each tax within the total revenue. The groups have been obtained through the use of Cluster Analysis; a multivariate data analysis technique. In order to explain the performance of tax collection in these municipalities;aspects such as those related to the degree of urbanization and the demographic density have also been taken into consideration. Keywords: Tax administration ; local taxes; local revenues; fiscal federalism.
其他关键词：Tax administration , local taxes, local revenues, fiscal federalism.
