Publication: Carlos V, Madrid y el sistema fiscal castellano
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2003
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Marcial Pons : Centro de Estudios Políticos : Fundación Caja Madrid
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La formación de una hacienda sujeta a intereses tanto del rey como de
las oligarquía constituye uno de los elementos más importantes en el desarrollo
del Estado moderno. Este hecho requiere de la creación de tuia «constitución
fiscal» (Brennan, Buchanan) en la que todas la partes cumplen unas normas,
implícitas o explícitas, para asegurar el correcto funcionamiento del sistema.
Este artículo analiza los beneficios provenientes de la recaudación de alcabalas
realizada por la Villa de Madrid en aquiescencia de la Corona. Para ello,
realizaremos la comparación entre el montante del encabezamiento con lo
ingresado por el receptor de la Villa. Así, intentaremos demostrar que aquellas
demasías eran una parte constitutiva de este sistema de beneficios mutuos.
The creation of a tax system linking the interests of the crown as well as the elites constitutes one of the most important developments for the early modem State. It requires the setting up of a «fiscal constitution» in which all parties abide by certain rules, implicit or explicit, to ensure the correct functioning of the system. This article considers the profits arising from the surpluses that resulted from the collection of alcabalas by town councils on agreement of the Crown. This will be done by comparing the amount due to the crown in the encabezamiento with what was actually collected by the town o{ Madrid. So, it will be shown that the resulting surpluses were a constitutive part of thís mutually beneficial system.
The creation of a tax system linking the interests of the crown as well as the elites constitutes one of the most important developments for the early modem State. It requires the setting up of a «fiscal constitution» in which all parties abide by certain rules, implicit or explicit, to ensure the correct functioning of the system. This article considers the profits arising from the surpluses that resulted from the collection of alcabalas by town councils on agreement of the Crown. This will be done by comparing the amount due to the crown in the encabezamiento with what was actually collected by the town o{ Madrid. So, it will be shown that the resulting surpluses were a constitutive part of thís mutually beneficial system.
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Bibliographic citation
Revista de Historia Económica Año XXI primavera-verano 2003 n. 2 pp. 271--296