Analysis of Public Revenues of the Municipalities of the São Paulo State Groups 3 and 5

Maria Aparecida Gouvêa, Milton Carlos Farina, Patrícia Siqueira Varela


This article is part of an extensive study that deals several groups of municipalities that are analyzed through statistical techniques.
The object of this study is to indicate whether the values per capita transfers from the Municipalities Participation Fund (MPF), Product and Service Circulation Tax Quota (PSCT) and Tax Revenue have averages statistically different between the municipalities of São Paulo State, characterized by the State Social Responsibility Index as municipalities economically underdeveloped but with high social index (group 3) and municipalities economically underdeveloped with low social index (group 5) based on the multivariate analysis of variance. It was signed that the variable PSCT has the major average difference between the two groups. The distribution criteria of the MPF are also applied in a differentiated way, what contributes to the equity of the disposable revenues and gives support to the municipalities in the development of its public policy.


Receitas Públicas; Índice Paulista de Responsabilidade Social; Análise Multivariada de Variância.




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