The Propios, Arbitrios and Bienes de Comunidad of the Reino de Guatemala. A Historiographic Approach (1760-1821)

 

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Bibliographic Details
Authors: Parrilla Albuerne, Ana María, Guillén Villafuerte, José Javier
Format: artículo original
Status:Versión publicada
Publication Date:2022
Description:The purpose of this article is to reflect on the historiography that has dealt with the analysis of the local treasuries of the Kingdom of Guatemala during the second half of the eighteenth century and the first two decades of the nineteenth century; that is to say, in the propios, arbitrios and bienes de comunidad. In this article we present an historiographic analysis of the few works focused on this issue. In addition, we propose some methodological premises that, we believe, should be kept in mind when undertaking a study on these institutions. Finally, we share some of our research results in order to spark the interest of our colleagues about this topic.
Country:Portal de Revistas UCR
Institution:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Language:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/50206
Online Access:https://revistas.ucr.ac.cr/index.php/intercambio/article/view/50206
Keyword:Chiapas
taxation
municipality
local taxes
cajas de comunidad
fiscalidad
municipalidad
impuestos locales
tributação
município
impostos locais
bienes de comunidad