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Anuario de Historia Regional y de las Fronteras
Print version ISSN 0122-2066
Abstract
PEREZ HERRERO, Pedro. TAXATION AND POLITICS IN COLOMBIA (1821- 1830): THE LIBERAL THOUGHT OF JOSÉ MARÍA DEL CASTILLO Y RADA. Anu.hist.reg.front. [online]. 2012, vol.17, n.2, pp.371-401. ISSN 0122-2066.
The annual reports that the finance ministers of Colombia submitted to Congress for their debate and approval provide a first-class source for understanding liberal theoretical thought, the functioning of public finance and internal political power struggles. This article describes the proposed tax change made by Finance Minister Jose Maria del Castillo y Rada in the 1820s. He proposed reducing indirect taxes and monopolies, and increasing progressive direct taxes, with the explicit purpose of consolidating the structure necessary to establish a tax system equitable for both citizens and government. The reactions to these proposals in Congress are examined, and income and expenditures during this period are analysed. The paper also highlights the need to investigate why the political will required to undertake the necessary fiscal reforms demanded by liberal doctrine was not generated.
Keywords : public treasury; liberalism; Castillo y Rada; Colombia; treasury history.