Resumo

TACUBA, Angélica. Expenditure for Rural Development in Mexico and Zero Base Budget, 2016. Economía UNAM [online]. 2016, vol.13, n.37, pp.74-88. ISSN 1665-952X.

This article analyzes the evolution of budgetary methods in Mexico. It is assumed that the budget is one of the most important tools of development, since it concentrates a set of productive and social programs to address national problems. With a brief review of budgeting techniques followed in Mexico between 1935 and 2015, you reach the current results-based budgeting (RBB), a product of the search for greater efficiency in the design of public expenditure. The analysis shows that this technique lies with how to spend inertial (incrementalism) that never questions the results of the programs, nor has a procedure for assessing the impacts thereof. That scenario determines the expense model followed in rural area, their efficiency and development results; the recent proposal by the Federal Government to implement the Zero Base Budget (ZBB) for fiscal year 2016, opens the possibility of exploring the implications of the new method for the design and execution of spending for rural development. This, because of social inequality, poverty and economic stagnation prevailing in that territory shown as the most important justifications for redirecting spending mode.

Palavras-chave : Spending; Growth; Poverty; Develoment.