This paper is part of a large study that combines several groups of municipalities in São Paulo State that are
analyzed through multivariate statistical techniques. This study is intended to indicate whether the variables per
capita transfer amounts from the Municipalities Participation Fund [MPF], Product and Service Circulation Tax
Quota [ICMS] and collected tributary income have different average values among the municipalities of São
Paulo State that present different economic and social situations according to the social responsibility index. The
evaluation was carried out by multivariate analysis of variance. The results show that the tributary income has
the greater difference of average among the groups. It was also found that MPF distribution criteria are applied
differently and contribute to the available income fairness, giving support to local governments in the
development of public policy.
