Ordenación administrativo-contable de las tesorerías de ejército: las tesorerías de los reinos de la Corona de Aragón entre 1755-1765
This article aims to delve into the eighteenth-century attempts in Spain to set up a more centralised, better informed administrative apparatus with greater capacity of intervention in the management of the Crown’s own fiscal resources. The sinews of wars, and even, we might add, of the monarchy´s d...
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| Tipo de recurso: | capítulo de libro |
| Fecha de publicación: | 2007 |
| País: | España |
| Repositorio: | accedaCRIS portal de investigación de la Universidad de las Palmas de Gran Canaria |
| OAI Identifier: | oai:accedacris.ulpgc.es:10553/6854 |
| Acceso en línea: | http://hdl.handle.net/10553/6854 |
| Access Level: | acceso abierto |
| Palabra clave: | 5301 Política fiscal y hacienda pública nacionales Corona de Aragón Hacienda pública España Siglo XVIII |
| Sumario: | This article aims to delve into the eighteenth-century attempts in Spain to set up a more centralised, better informed administrative apparatus with greater capacity of intervention in the management of the Crown’s own fiscal resources. The sinews of wars, and even, we might add, of the monarchy´s day-to-day government, are represented not only by the money to hand but also by the ability to mobilise it and place the resources in the right place at the right time. The first part of the study looks at the raison d’être of the Tesorería General (General Treasury) as an institution and analyses its relationship with the provincial Tesorerías del Ejército (army treasuries); a model accounting system is then established for analyzing the income and expenditure procedures of the Tesorerías del Ejército; finally a specific study is made of the performance of the particular treasuries of the old territories of the Crown of Aragón in the period 1755-65, paying special attention to the changes undergone during the Portugal campaign of 1762. |
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