Taxes and Fiscal Institutions in a Maritime Empire, 15th–16th Centuries: A Comparative View of Overseas’ Territories Under the Portuguese Crown

Abstract

By examining two contrasting case studies—the island of Madeira and the Estado da Índia—this chapter offers insights into how the Portuguese dealt with the challenges of exercising fiscal jurisdiction in non-European territories and settlements in the fifteenth and sixteenth centuries. The chapter shows that the two case studies share similarities, despite their differences, including the contrast of an agrarian economy (Madeira) versus a complex maritime empire (Estado da Índia). First, fiscal institutions broadly correspond to the metropolitan tax administration and its territorial administrative units. Second, pragmatism and willingness to negotiate solutions proved crucial in raising fiscal revenue to finance imperial ambitions. As with other European monarchies and empires, the constraints of the political economy influenced the structure and practice of tax administration in the Portuguese Empire.