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Una contabilidad especial para una actividad no bancaria. La recaudación de contribuciones en el Banco de España (1867-1888). (A special accounting applied to a non-banking activity. Tax collection in the Bank of Spain (1867-1888))

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  • Moreno Fernández, Rafael
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    Abstract

    Siendo una actividad atípica, dentro del negocio bancario, la recaudación de impuestos directos por parte del Banco de España, a cambio de una comisión a percibir de Hacienda, logró alcanzar una importancia extraordinaria en su organización. A este objeto dedicamos el presente trabajo. The direct tax collection by the Bank of Spain on a commission basis on behalf of the Royal Treasury was an atypical activity with regard to its banking business, but it achieved an extraordinary importance. To this object we dedicate the present paper.

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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/moreno8.pdf
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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2008)
    Issue (Month): 8 (June)
    Pages: 37-96

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    Handle: RePEc:dec:articl:2004-09:37-96

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Historia contabilidad bancaria; Banco de España; Actividad y contabilidad de la recaudación; siglo XIX. Accounting history of banking; Bank of Spain; tax collection; tax collection accounting; 19th century.;

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