Abstract
The objective is to identify the relationship between the constitutional transfers of the Municipal Participation Fund (FPM) and the Tax on Circulation of Goods and Services (ICMS) in the Sustainable Municipal Development Index (IDMS) of the municipalities of Santa Catarina in 2016. To meet the objectives, a linear regression was used calculated by the Software Statistical Package of Social Science (SPSS). The results show that there is a relationship between the independent variables and the dependent variable.
Keywords
constitutional transfers; sustainable development; FPM; ICMS; IDMS