The process of decentralized political, administrative and fiscal power intensified after 1988 aimed to promote the transfer of power, resources and assignments to local governments. Moreover, this process drove the municipal emancipation process in order to bring a government of society, promoting the public service improvement. This study presents the analysis of public revenues and social welfare in those cities emancipated from 1988 to 1997. Mean tests were used in order to compare the performance of emancipated municipalities with the performance of their municipalities of origin. In conclusion, it was found that the new municipalities are beneficiaries of government transfers and have the same capacity for tax collection as their municipalities of origin. Nevertheless, this did not allow the municipalities cited to present a level of welfare greater than in the municipalities of origin, as well as greater efficiency in managing these resources, since they are closer to users.
Decentralization; Emancipation; Revenue; Mean Test; Municipalities; Public Welfare
