Resumen

CARRARA, Angelo Alves. Pombaline fiscal reformism in Brazil. Hist. Caribe [online]. 2016, vol.11, n.29, pp.83-111. ISSN 0122-8803.  https://doi.org/10.15648/hc.29.2016.5.

Firstly, this article tries to identify the characteristics associated with the category "pombaline reform" in tax affairs, either in its initial applications, or in recent studies on changes and impacts in Brazil. Secondly, this paper discusses the content of the fiscal measures relating to reforms promoted by Pombal, in Brazil. It primarily focuses on the possible increased efficiency of government agencies responsible for the public finance administration marked both, in the first texts, and in recent analysis. It has elements that weaken the idea of greater tax efficiency in the period, and highlights the need for further studies of the reasons for the extremely late reaction of the Crown, increasing the fiscal deficit during the 1760-1780 decades.

Palabras clave : Pombaline reforms; Brazil; taxation.

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