Resumen

ARIZA ARIZA, Nectalí. NOTES ABOUT THE FISCAL APPARATUS IN SANTANDER STATE: AGUARDIENTES AND CLIENTELES. Anu.hist.reg.front. [online]. 2012, vol.17, n.2, pp.429-453. ISSN 0122-2066.

This article discusses some aspects of the fiscal apparatus administered by liberals in the State of Santander during the federal era (1857 - 1886) and the social reality that reveals such taxation. At that time, taxes didn't cover the administration costs, compelling liberals to govern with a constant deficit. When asked for the causes, among others can be listed: widespread poverty, lack of tax culture, inaccurate information about the volumes of wealth, as well as the exacerbated clientelism that mediated the mechanisms of tax collection and expenditure.

Palabras clave : Taxation; deficit; clientelism; political power; economic power; poverty.

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