Taxation and independence in Santafe and Bogota, 1780-1830

Abstract

The article analyzes the changes in the tax structure in Santafe and Bogota between 1780 and 1830 through the study of changes in fiscal policy and in the structure and dynamics of income and expenditure. This analysis assumed behavior of the series as a direct result of the conditions of political and economic structure. So, it was possible to evaluate the results of fiscal policy based on quantitative series of income and expenditure showing that the independence process maintained the colonial tax system with minor changes relating to increased use of credit and a growing increase in military spending, remaining the patrimonial character of the income structure of the capital.