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Caméralisme italien habsbourgeois et évaluations foncière et agricole (1748-1859). (The trends in the expenditures of the extraordinary intervention in southern Italy, from the golden age up to the end of the XX century)

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  • Rossi, Marie-Lucie
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    Abstract

    Los administradores profesionalizados de los Estados Principescos, bajo la dominación de los Habsburgo en el Norte y el centro de Italia, -con la ayuda del personal técnico (maestros de obra, geómetras y contables) cuyos estatutos se encontraban en proceso de reforma para permitir la reconstrucción del Estado, de la fiscalidad y de la economía, después de medio siglo de guerras-, elaboraron los principios y estandarizaron los instrumentos y la práctica de una nueva ciencia del valor y los costos en la segunda mitad del siglo XVIII, después de la Restauración de la Paz Europea en 1748. En primer lugar, con la reforma de la explotación de las fincas ducales (Camera ducale), impulsan la evaluación y el reembolso de la mejora de la tierra (migliorie) desde 1748. Después, entre 1748 y 1768, obligan a poner en práctica valores de medida para las entradas y salidas en la gestión de los bienes de las órdenes monásticas secularizadas (Camera ecclesiale). Por último, en la Camera dei Conti, transforman (1786-1791) el criterio para determinar el impuesto catastral, al abandonar el impuesto tradicional sobre el valor de los activos (entrata reale), adoptando un nuevo impuesto basado en el valor de los ingresos de los cultivos anuales (Entrate ordinarie annue), sin tener en cuenta los ingresos de las actividades agrícolas como la ganadería, la industria vitivinícola o de madera. (Professionalized administrators princely states under Habsburg domination in North and Central Italy, -aided by technical staff (quantity surveyors, surveyors and accountants), to allow the reconstruction of the state, tax system and economy after a half century of wars-, develop and standardize the principles, practice and instruments of a new science of value and costs in the second half of the eighteenth century after the Restoration of European Peace in 1748. First, they decide with the reform of agricultural land management ducal (Camera ducale) the evaluation and the reimbursement of the land improvement (migliorie) since 1748. Then, they force between 1754 and 1768 to the establishment of inventories (consegna e riconsegna) with values (operare a misura con valore) in the property management secularized of land of the monastic orders (Camera ecclesiale). Finally, with the Camera dei conti, they reform (1786-1791) the criterion for determining cadastral tax by abandoning the traditional tax on the value of possessions (entrata reale) and adopting a new tax based on the value from annual crops (entrate ordinarie annue) without taking into account revenues from agricultural activities as farming, viniculture industry or lumber).

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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): (2012)
    Issue (Month): 16 (June)
    Pages: 120-140

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    Handle: RePEc:dec:articl:2010-12:120-140

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    Web page: http://www.aeca.es/
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    Keywords: Cameralismo; Italia de los Habsburgo; renta de la tierra; ingresos agricolas; contabilidad de objetos de coste; valoración; modernización. Cameralism; Italy under Habsburg; rent; agricultural income; open account to an object; evaluation.;

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