Publication: La recaudación fiscal en el mundo rural de la Restauración: obstáculos y resistencias
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2003
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Marcial Pons : Centro de Estudios Políticos y Constitucionales : Fundación Caja Madrid
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Este artículo estudia los procedimientos usados por la Hacienda pública
española para afrontar los débitos por contribuciones e impuestos durante
las últimas décadas del siglo XIX y primeras del XX. Utilizando el testimonio
de los recaudadores de impuestos, se analizan las relaciones entre las diferentes
instituciones implicadas y entre éstas y los contribuyentes. La gran
cantidad de fincas embargadas por el Estado por deudas fiscales son un síntoma
de las transformaciones que el campo español estaba experimentando.
Este fenómeno se convirtió en una importante fuente de conflictos y puso
en evidencia algunos de los problemas estructurales de la Administración de
la Restauración.
This article studies the proceedings used by the Spanish public finances to deal with the unpaid taxes during the last decades of the 19th century and the beginning of the 20th. The connections between the concerned public institutions, and between these and the taxpayers, are analysed using the statements of tax collectors. The great amount of land seized by the State, as a consequence of unpaid taxes, are a sign of the changes that the Spanish rural areas were suffering. This phenomenon became a serious source of conflict and it made evident the important structural problems of the Restauration Administration.
This article studies the proceedings used by the Spanish public finances to deal with the unpaid taxes during the last decades of the 19th century and the beginning of the 20th. The connections between the concerned public institutions, and between these and the taxpayers, are analysed using the statements of tax collectors. The great amount of land seized by the State, as a consequence of unpaid taxes, are a sign of the changes that the Spanish rural areas were suffering. This phenomenon became a serious source of conflict and it made evident the important structural problems of the Restauration Administration.
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Revista de Historia Económica Año XXI otoño-invierno 2003 n. 3 pp. 501--524