Centralization of fiscal resources under the bourbon reformism: transfers from the treasuries of the interior of the Viceroyalty to the Buenos Aires royal treasury, 1780-1800

In this paper we reconstruct the remittances sent from the regional treasuries of the Viceroyalty of the Río de la Plata to the Buenos Aires treasury between 1780 and 1800. Based on the accounting ledgers of the Buenos Aires treasury, we estimate the amounts of resources that the haciendas of the in...

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Autor principal: Galarza, Antonio
Formato: Artículo revista
Lenguaje:Español
Publicado: Investigaciones Socio-Históricas Regionales (ISHIR) Consejo Nacional de Investigaciones Científicas y Técnicas (CONICET) Universidad Nacional de Rosario (UNR) 2024
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Acceso en línea:https://ojs.rosario-conicet.gov.ar/index.php/AvancesCesor/article/view/1650
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Sumario:In this paper we reconstruct the remittances sent from the regional treasuries of the Viceroyalty of the Río de la Plata to the Buenos Aires treasury between 1780 and 1800. Based on the accounting ledgers of the Buenos Aires treasury, we estimate the amounts of resources that the haciendas of the interior sent to the administration of the capital. In a comparison with the evolution of the funds of the "situado potosino" (main income of the main treasury of the Viceroyalty) we seek to evaluate the relevance that the resources provided by other jurisdictions had in the Buenos Aires treasury. We consider the reconstruction of these values ​​​​as a fundamental element for stablishing fiscal pressure indicators during the last decades of the 18th century. Also, to identify the burdens of the multiple tax jurisdictions that made up the colonial real hacienda system (municipal, regional, corporate, viceroyalty). The main sources used are made up of accounting books of the treasuries of Buenos Aires, Santa Fe, Mendoza, and manual books of "arbitrios of Santa Fe" (Archivo General de la Nación)