Abstract

PINTO, Joaquín  and  KALMANOVITZ, Salomón. Taxation in the Sovereign State of Tolima, 1863 - 1885. Rev.econ.inst. [online]. 2017, vol.19, n.36, pp.175-201. ISSN 0124-5996.  https://doi.org/10.18601/01245996.v19n36.07.

The Sovereign State of Tolima was one of the poorest and most conflictive of Federalist Colombia 1863-1886). Its main sources of wealth were the exports of tobacco and indigo which had short periods of prosperity, complimented by the Antioqueño colonization that introduced a growth dynamic to the north of the State. Its geographical diversity and of its regional elites created frequent armed conflicts, compounded by the contagion of Colombian civil wars, since its territory was right in the middle of the country and besides the main river that communicated most of it. All these factors weighed heavily and made it difficult for state building at the regional level; in spite of them, as we will show, Tolima achieved some advances in its political organization, in its finances and, above all, in the coverage of its public educational system.

Keywords : fiscal policy; collection, taxes; composition of expenditure; sovereign state; political organization; jel: H20, H23, H30, H50.

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