La reforma fiscal de 1815: las finanzas peruanas en vísperas de la independencia

Abstract

This  article proposes that the  fiscal reform implemented  by  Viceroy Fernando  de Abascal in Peru in 1815, had a great impact in the economic history of the nation, in the  cense  that  its innovative ideas dominated its  fiscal structure until the time  years of  the nineteenth century. The  fiscal reform introduced a  tax over  territorial property, taxed capital deposited in different institutions, and threw into circulation papers of the public debt.  In  addition, the reform intended to  centralize various  fiscal revenues,  in contradiction of tendencies of  old regime. Paradoxically, the results of the  reform were noted only  after  Independence, when  the separatist and caudillos wars  finished.