Abstract

HERRERA, Claudia  and  PAROLO, María Paula. Las dos caras de la fiscalidad: Estado y contribuyentes. Tucumán, 1853-1870. Bol. Inst. Hist. Argent. Am. Dr. Emilio Ravignani [online]. 2012, n.34, pp.47-76. ISSN 0524-9767.

In the second half of the nineteenth century, the new legal-institutional structure was being founded and with it the reformulation of the tax system, in Argentine. The constitution of 1853, inspired in the liberal principles of the laissez-faire, abolished internal customs along the provinces´ borders which represented until then the main fiscal resource for provincial governments. Thus a series of new mechanisms should be designed to generate new income. The loss of profit in the internal customs and the need for resources promoted the creation of new tax sources, which in Tucumán meant the disappearance of some of old colonial tax (tithe and enforced contribution), the reformulation of others (patents) and the addition of new ones (direct contribution).

Keywords : Taxation; Fiscal systems; Taxpayers; Taxes.