Evaluation of the Social Economic Indicators of the Municipalities of the São Paulo State Groups 1, 2 and 3 with the Use of Multivariate Analysis of Variance

Abstract

This article is part of an extensive study that deals with the statistical analysis of several groups of municipalities. The objective of this study is to ascertain whether the mean per capita values of transfers from the Municipalities Participation Fund (Fundo de Participacao dos Municipios, FPM), the state Tax on the Circulation of Goods and Services (ICMS) quota, and tax revenue are statistically different among the municipalities of the state of Sao Paulo, classified by the State Social Responsibility Index into municipalities with high economic and social indicators (group 1), municipalities with high wealth and medium/low social indicators (group 2), and municipalities with low wealth and high/moderate social indicators (group 3), based on multivariate analysis of variance. We found that the Tax Revenue variable had the highest mean difference among the three groups. We may state that, for the three groups analyzed, the ICMS quota has provided benefits to group 1 in terms of resources available for social investments. The distribution of FPM resources, in turn, is contributing effectively to creating equitable conditions for municipalities in the state.