Resumen

CAMPOS LUCENA, María Soledad. Fiscal policy and municipal accounting in Spain: instruments for controlling local resources: 1745-1899. Innovar [online]. 2009, vol.19, n.34, pp.167-186. ISSN 0121-5051.

Spanish fiscal policy underwent a fundamental transformation when the new regime from took over from the old one. Such transformation had both internal motivations (due to the Treasury's chronic deficit and which became aggravated towards the end of the 19th century) and external ones (due to the influence of liberal ideology which became widespread throughout Europe at this time). All this led to the loss of town/city councils' fiscal autonomy as the state saw that appropriating their finances could become the solution to its financial problems. Definitive reform took place in 1845; such reform established the basis for a modern taxation system putting Spanish tax supervision on a level with that of the rest of Europe.

Palabras clave : fiscal policy; local accounting.

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