Abstract

AbstractStarting from the quantitative reconstruction of revenues and expenses of the Royal Treasury in the Yucatan province during the period 1801-1821, the paper shows the transition from an unbalanced regional fiscal structure that depended on colonial transfers (situados) to offset the deficit, to one self-sufficient structure in the context of the Independence War and the liberalism of the Cortes de Cadiz. An autonomy based on the indigenous capitation tax and the fiscal control of foreign trade that was made in the ports of the Yucatan Peninsula.

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