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

 

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Авторы: Parrilla Albuerne, Ana María, Guillén Villafuerte, José Javier
Формат: artículo original
Статус:Versión publicada
Дата публикации:2022
Описание: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.
Страна:Portal de Revistas UCR
Институт:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Язык:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/50206
Online-ссылка:https://revistas.ucr.ac.cr/index.php/intercambio/article/view/50206
Ключевое слово:Chiapas
taxation
municipality
local taxes
cajas de comunidad
fiscalidad
municipalidad
impuestos locales
tributação
município
impostos locais
bienes de comunidad