El fortalecimiento de las Haciendas Forales antes del Concierto (1878)

Abstract

The process of transition from the Spanish overseas Empire to a liberal state-nation demanded an in-depth taxation reform, impelled by ministers Mon and Santillán. The statutory regime derived from the 25-10-1839 law initiated a process of adjustment. An analysis is carried out of the evolution of statutory taxation up to first economic Settlement, as refers to their relations with State taxation and particularly in the reform carried out by Minister Mon. The strengthening of statutory taxation is also explained.