Postcolonial Peru’s fiscal bases, 1821-1845
This paper study and discuss state financing sources and changes introduced in the Peruvian fiscal structure. To do so, we work in a documented way about indirect and ethnic taxes in the regime of liberal direct taxes. We reconstruct the dynamics of a time of transition in taxation because the State...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Perú |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Idioma: | español |
| OAI Identifier: | oai:revistasinvestigacion.unmsm.edu.pe:article/16009 |
| Acceso en línea: | https://revistasinvestigacion.unmsm.edu.pe/index.php/sociales/article/view/16009 |
| Access Level: | acceso abierto |
| Palabra clave: | State; taxation; Peru; Real Hacienda; bureaucracy. Estado; fiscalidad; Perú; Real Hacienda; burocracia. |
| Sumario: | This paper study and discuss state financing sources and changes introduced in the Peruvian fiscal structure. To do so, we work in a documented way about indirect and ethnic taxes in the regime of liberal direct taxes. We reconstruct the dynamics of a time of transition in taxation because the State financial income was a combination of old and new taxes: indigenous tax, maritime customs, mining taxes, and «industrial patent». Finally, it asserts tax collection is oriented -almost completely- to the payment of civil and military bureaucracy; that is, for the State’s own upkeep. |
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