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La gruesa decimal en Michoacán y la creación de la contaduría de diezmos, 1824-1835

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  • Obed López Arriaga

Abstract

El presente artículo pretende analizar la actividad fiscal y administrativa del diezmo en Michoacán, a partir de la cesión del derecho de recaudación y usufructo de dicho impuesto por parte de la federación a las nuevas entidades. Asimismo, busca exponer la incursión de la autoridad civil del estado de Michoacán, cuyo propósito fue hacer eficiente la recolección del mencionado gravamen, por medio de la instauración de la oficina denominada Contaduría de Diezmos, encargada de administrar los recursos provenientes de rentas eclesiásticas durante los primeros anos de la Primera República Federal. El trabajo corrobora la importancia del diezmo, impuesto de antiguo régimen vinculado directamente con las autoridades eclesiásticas, el cual también fue rentable para el gobierno michoacano en comparación con otros impuestos de carácter civil.

Suggested Citation

  • Obed López Arriaga, 2017. "La gruesa decimal en Michoacán y la creación de la contaduría de diezmos, 1824-1835," Tiempo y Economía, Universidad de Bogotá Jorge Tadeo Lozano, vol. 4(1), pages 9-16, March.
    • Handle: RePEc:col:000485:015511
    DOI: 10.21789/24222704.1185
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    More about this item

    Keywords

    contaduría; diezmo; finanzas; Michoacán; República;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H6 - Public Economics - - National Budget, Deficit, and Debt
    • P25 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - Urban, Rural, and Regional Economics
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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