Palavras-chave: fi nanças públicas, municípios catarinenses, efi ciência tributária. est ITEP. Joinville's own tax revenues combined with the return of the ICMS exceed ten times the amount received from transfers from the Federal Government in all years of the study. Concerning GDP sectors, the highest performance was observed in the services sector, followed by the industrial sector. Agriculture has contributed negatively. The dummy variable showed that all the seaside municipalities were, on average, 14% more representative than other municipalities for ITEP formation, confi rming the potential of the sector to generate revenue for municipalities