Discretion of local government spending in sinaloa: strength or weakness?

Authors

  • Raúl Portillo Molina Universidad de Occidente. México
  • Julio Cesar Rodríguez Valdez Universidad de Occidente. México
  • Rubén Antonio González Franco Universidad Autónoma de Sinaloa. México
  • María Guadalupe Vélez Vázquez Universidad de Occidente. México

Keywords:

fairness, property tax, public policy, welfare

Abstract

The degree of equity generated by the amount of resources exercised by way of rustic property tax (IPR) in receiverships the municipality of Guasave in the period 2008 to 2010. The study was conducted with non-experimental, descriptive method with a mixed approach was analyzed; its population was delimited at 12 receiverships the municipality. It shows that the government of the municipality of Guasave distributes resources Rustic property tax on a discretionary basis, benefiting receiverships and harming other major work to funnel money into better public services and implement them. The requirement of society is that public policies designed to impact fairly and equitably among communities that comprise it. The results call for the implementation of public policies conducive to raise social welfare indicators among its inhabitants with a fair distribution of resources, which results in designing a formula that involves distributional factors for its effectiveness, such as: number population by receivership, number of locations, land area, collection efficiency, among others.

Author Biographies

  • Raúl Portillo Molina, Universidad de Occidente. México

    Master in Corporate Finance
    University of the West, Mexico
    Full Professor of the University of the West, Unit and Guasave doctoral student in Fiscal Studies in the School of Accounting and Administration UAS, joined the National Council of Science and Technology National Quality Graduate Program (PNPC). Member of the research team and development Taxation System of Public Finance. E-mail: raulportillomolina@gmail.com

  • Julio Cesar Rodríguez Valdez, Universidad de Occidente. México

    Doctor of Fiscal Studies
    University of the West, Mexico
    full-time research professor at the University of West Unity Guasave. Research group leader and Development Tax System Public Finance. Doctor of Fiscal Studies.
    E-mail: jcrvaldez@prodigy.net.mx

  • Rubén Antonio González Franco, Universidad Autónoma de Sinaloa. México

    Doctor of Fiscal Studies
    Autonomous University of Sinaloa, Mexico.
    Full professor at the Autonomous University of Sinaloa. Leader faculty in consolidation CAEC-UAS-256 and Administrative Fiscal Studies.  in academic collaboration agreement with the research group Development Tax System and Public Finance at the University of the West.
    E-mail: ruben0304@hotmail.com

  • María Guadalupe Vélez Vázquez, Universidad de Occidente. México

    Doctor in Psychology and Development
    Human potential
    University of the West, Mexico
    Full Professor of the University of the West, Unit Guamuchil, president of the Academy of Economics, Member of the research team and development Taxation System of Public Finance. E-mail: guadalupevel.2311@gmail.com

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Published

2015-12-30

How to Cite

Discretion of local government spending in sinaloa: strength or weakness? (2015). Teorías, Enfoques Y Aplicaciones en Las Ciencias Sociales, 8(17), 53-66. https://revistas2.uclave.org/index.php/teacs/article/view/1511