LAS TRANSFORMACIONES INSTITUCIONALES EN LA ADMINISTRACIÓN HACENDARIA DE BRASIL: DE LA COLONIA A LA NACIÓN, SIGLOS XVIII-XIX

Autor: Marcia Eckert Miranda, Cláudia Chaves, Bruno Aidar
Rok vydání: 2021
Předmět:
Zdroj: Iuris Tantum, Vol 35, Iss 33 (2021)
ISSN: 2594-1879
2007-0500
DOI: 10.36105/iut.2021n33.03
Popis: Since the creation of the Royal Treasury at the end of 1761, until mid-nineteenth century, when the last important institutional reforms in Brazil as an independent empire were carried out, the transformation of a colonial treasury administration into a national one implied different meanings and reorientations of the different layers that covered aspects such as the reception of income and the management of the Royal Treasury and later, of the Public Treasury. Far from being composed of a single extractive pole during an administrative uniformity, as it might be inferred from tracing the genealogy of the Royal Treasury into the National Treasury, the collection of taxes at the different socioeconomic levels of a Colonial State, and later on, a National State, required improvements. This paper strives to highlight the main elements of this lengthy conceptual and institutional transition of Brazil´s treasury administration since the times of the Marquis of Pombal´s reforms until the mid-nineteenth century.
Databáze: OpenAIRE