Impacto de la sostenibilidad y calidad del gasto en las finanzas públicas del Estado de Hidalgo

Public policies are essential in defining the priorities, scopes, and objectives of government, as well as for the acquisition and distribution of resources (Canto, 2021), leading to an adequate financial situation to make administrative management efficient. Both the acquisition and allocation of resources in the public sphere are fundamental government functions aimed at enabling efficient distribution; thus, it implements public policies based on tax schemes that ensure the sustainability of expenditure and healthy finances. The central objective of this study is to observe how the government managed its finances in the acquisition and application of public resources during the period 2017-2021, with the intent to ensure financial balance. This study focuses on the State of Hidalgo, Mexico, using a mixed-method approach, with the perspective of public policy evaluation suggested by Aguilar (2010) and Méndez (2020).Grounded in Musgrave's (1992) theory of Public Finance, Stiglitz's (1992) theory of Public Expenditure, Roth's (2008) Public Choice Theory, Puchet and Torres's (2000) Fiscal Policy, and the Public Policy Evaluation approach according to Méndez (2020) and Aguilar (2010).