EVALUATION OF THE RELATIONS BETWEEN TAX REVENUE AND SOCIAL ECONOMIC DEVELOPMENT OF THE MUNICIPALITIES OF THE SÃO PAULO STATE GROUPS 3, 4 AND 5, ACCORDING SSRI: USE OF MULTIVARIATE ANALYSIS OF VARIANCE

Abstract

This article is part of an extensive study that deals several groups of municipalities of São Paulo State that are analyzed through multivariate statistical techniques. The object of this study is to indicate whether the variables referring to 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 among the municipalities of São Paulo State, characterized by the State Social Responsibility Index as municipalities economically underdeveloped but with high/medium social index (group 3), municipalities with low richness index and moderate social index (group 4) 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 among the three groups. It is possible to say that, for these groups analyzed, the PSCT is providing benefits to groups 3 and 4 regarding available resources for social investments. 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.