IDEAS home Printed from https://ideas.repec.org/a/col/000485/015044.html
   My bibliography  Save this article

Fiscalidad en Popayán, 1750-1821

Author

Listed:
  • José Joaquín Pinto Bernal
  • Carlos Alfonso Díaz Martínez

Abstract

El artículo describe y analiza el impacto fiscal de las reformas borbónicas y del proceso de independencia en la Tesorería de Popayán, a través del estudio de las series de cargo y data de 1750 a 1821. Este ejercicio permite comprobar que las reformas administrativas implantadas por la Corona afectaron los ingresos, debido al incremento del rendimiento de los monopolios, de los impuestos sobre el comercio y a la minería; y los gastos, porque la mayor parte de los recursos se concentraron en erogaciones de orden administrativo. Además, constata que la guerra de independencia trajo como consecuencia la caída de los rubros que componen el cargo, expansión del crédito e ingresos eventuales, concentrando el gasto en el ámbito militar y provocando la ruptura de la red de circulación de situados, donde Popayán cumplía un papel central como intermediaria de las remisiones provenientes de la Audiencia de Quito con destino a Santafé y Cartagena

Suggested Citation

  • José Joaquín Pinto Bernal & Carlos Alfonso Díaz Martínez, 2016. "Fiscalidad en Popayán, 1750-1821," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, vol. 3(2), pages 33-54, August.
    • Handle: RePEc:col:000485:015044
    DOI: 10.21789/24222704.1128
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.21789/24222704.1128
    Download Restriction: no
    File URL: https://libkey.io/10.21789/24222704.1128?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000485:015044. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Juan Carlos Garcia Sáenz (email available below). General contact details of provider: https://edirc.repec.org/data/ectadco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.