Adaptaciones de la fiscalidad a la economía rural en los inicios del período independiente: estacionalidad productiva e impuestos al comercio en la campaña de Buenos Aires (1810-1840)

The article concerns the tax reforms of 1822 in the province of Buenos Aires, which established a payments calendar for rural trade. From the hypothesis that the date specified in the calendar corresponds with the most critical moments of commercial practice in Buenos Aires’s countryside, I examine...

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Detalles Bibliográficos
Autor: Galarza, Antonio Facundo
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2015
País:Argentina
Institución:Consejo Nacional de Investigaciones Científicas y Técnicas
Repositorio:CONICET Digital (CONICET)
Idioma:español
OAI Identifier:oai:ri.conicet.gov.ar:11336/55752
Acceso en línea:http://hdl.handle.net/11336/55752
Access Level:acceso abierto
Palabra clave:FISCALIDAD
BUENOS AIRES
IMPUESTOS
ESTACIONALIDAD
https://purl.org/becyt/ford/6.1
https://purl.org/becyt/ford/6
Descripción
Sumario:The article concerns the tax reforms of 1822 in the province of Buenos Aires, which established a payments calendar for rural trade. From the hypothesis that the date specified in the calendar corresponds with the most critical moments of commercial practice in Buenos Aires’s countryside, I examine the seasonality of production and commercial activities in the southern hinterland. Based on the case study of Chascomús, this article also examines the characteristics of this collection of taxes in the 1810s, 1820s and 1830s to identify their possible relationship with the seasonality of trade.