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La administración directa de las rentas generales: normalización contable, 1740-1753
[The direct administration of general income: armonization regulation accountant, 1740-1753]

Author

Listed:
  • Calvo Cruz, Mercedes

    (Universidad de Las Palmas de Gran Canaria)

Abstract

Las rentas de aduanas constituyeron en el siglo XVIII una de las principales fuentes de recaudación para el gobierno borbónico, circunstancia que originó numerosas reformas económicas y fiscales, que se concretaron con la implantación de la administración directa de estas rentas a partir de 1740. El objetivo de este trabajo es analizar el cambio que tuvo lugar en la administración de la Hacienda Real como consecuencia de la implantación de la administración directa frente al sistema de arrendamientos para las rentas de aduanas y cómo influyó en la contabilidad pública. Para ello, analizaremos las normas de carácter contable que se emitieron y debían aplicarse. Este análisis permitirá mostrar las influencias del entorno en la contabilidad y las influencias de la contabilidad en el entorno y en el control de las rentas de aduanas.

Suggested Citation

  • Calvo Cruz, Mercedes, 2018. "La administración directa de las rentas generales: normalización contable, 1740-1753 [The direct administration of general income: armonization regulation accountant, 1740-1753]," De Computis, Universidad Pablo de Olavide, vol. 15(1), pages 5-25.
    • Handle: RePEc:dec:articl:2018:15:1:5-25
    DOI: 10.26784/issn.1886-1881.v15i1.322
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