Discrecionalidad del gasto en los gobiernos locales de sinaloa: ¿fortaleza o debilidad?

espanolSe analizo el grado de equidad generado por la cantidad de recursos ejercidos por concepto del impuesto predial rustico (IPR) en las sindicaturas del municipio de Guasave en el periodo 2008 a 2010. El estudio se realizo con metodo no experimental, descriptivo con un enfoque mixto; su poblacion se delimito a las 12 sindicaturas del municipio. Se muestra que el gobierno del municipio de Guasave distribuye los recursos del impuesto predial rustico de manera discrecional, beneficiando a sindicaturas y perjudicando a otras al canalizarles mayor obra e implementarles mejores servicios publicos. La exigencia de la sociedad es que las politicas publicas disenadas impacten de manera justa y equitativa entre las comunidades que lo integran. Los resultados encontrados exigen la implementacion de politicas publicas que propicien elevar los indicadores de bienestar social entre sus habitantes mediante una distribucion justa de los recursos, lo cual se traduce en el diseno de una formula que involucra factores distributivos para su efectividad, tales como: numero de habitantes por sindicatura, numero de localidades, extension territorial, eficiencia recaudatoria, entre otros. EnglishThe 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.