IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2004-0937-96.html
   My bibliography  Save this article

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))

Author

Listed:
  • Moreno Fernández, Rafael

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.

Suggested Citation

  • Moreno Fernández, Rafael, 2008. "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," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 8, pages 37-96, June.
    • Handle: RePEc:dec:articl:2004-09:37-96
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/moreno8.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:37-96. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.