Publication: Las sociedades arrendatarias de los impuestos municipales de Valencia (1410-1450)
Authors
Cruselles Gómez, Enrique
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info:eu-repo/semantics/article
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Abstract
La ciudad de Valencia había consolidado su sistema fiscal a finales del siglo XIV. El arrendamiento
de los impuestos indirectos desempeñó un papel clave en ese sistema, mediante un procedimiento de
subasta pública. Durante la primera mitad del siglo XV, se confirmaron dos procesos relacionados: la
monopolización de los arrendamientos por parte de una élite financiera, que a la vez retenía los cargos
contables municipales; y la tendencia a la baja de los precios de los arrendamientos, en detrimento del
sistema económico municipal. La combinación de documentación pública y privada permite ampliar
el conocimiento sobre la organización de aquellas sociedades arrendatarias.
The city of Valencia consolidated its tax system at the end of the fourteenth century. Tax farming of indirect taxes played a key role in that system, being assigned through a public auction procedure. During the first half of the fifteenth century, two related processes were confirmed: the monopolization of tax revenue collection by a financial elite, which also held the municipal accounting offices, and the downward trend of tax rental prices, to the detriment of municipal economy. The combination of public and private documentation enables us to broaden our knowledge of the organization of those tax farming companies.
The city of Valencia consolidated its tax system at the end of the fourteenth century. Tax farming of indirect taxes played a key role in that system, being assigned through a public auction procedure. During the first half of the fifteenth century, two related processes were confirmed: the monopolization of tax revenue collection by a financial elite, which also held the municipal accounting offices, and the downward trend of tax rental prices, to the detriment of municipal economy. The combination of public and private documentation enables us to broaden our knowledge of the organization of those tax farming companies.
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