Publication: Cambios en la estructura de las rentas públicas de Yucatán,1850-1902
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ISSN: 0212-6109
ISSN: 2041-3335 (online)
Publication date
2014-12
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Universidad Carlos III de Madrid. Instituto Figuerola de Historia y Ciencias Sociales
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Abstract
El artículo analiza los cambios en la estructura tributaria de Yucatán,
México, durante la transición del régimen colonial a la fiscalidad liberal, de
1850 a 1902. Caracteriza sus etapas en función de la composición y el
protagonismo alternativo de los impuestos directos y los impuestos indirectos
en las rentas públicas. Durante los profundos cambios en la estructura
económica, la tributación indirecta al consumo y los impuestos directos
sobre los sectores secundario y terciario protegieron el crecimiento del
sector productivo del henequén (1869-1882). Finalmente, el impuesto sobre
el henequén no sustituyó a los ingresos indirectos. La modernización fiscal
(1896-1902) equilibró la tributación directa de producto con los aplicados a
sectores más urbanos, el secundario y las ventas del sector mercantil.
The article examines the tax structure changes in Yucatan, Mexico, during the transition from colonial system to the taxation liberal, from 1850 to 1902. It characterizes their stages according to the composition and the alternative leading role of the direct and indirect taxations in the public revenues. During the profound changes in economic structure, indirect taxation to the consumption and the direct taxes on the secondary and tertiary sectors, it protected the growth of the productive sector of the henequen (1869-1882). Finally, the tax on henequen not replaced the indirect income. Fiscal modernization (1896- 1902) balanced the direct taxation of product with the applied to more urban areas, the secondary and the sales of the commercial sector.
The article examines the tax structure changes in Yucatan, Mexico, during the transition from colonial system to the taxation liberal, from 1850 to 1902. It characterizes their stages according to the composition and the alternative leading role of the direct and indirect taxations in the public revenues. During the profound changes in economic structure, indirect taxation to the consumption and the direct taxes on the secondary and tertiary sectors, it protected the growth of the productive sector of the henequen (1869-1882). Finally, the tax on henequen not replaced the indirect income. Fiscal modernization (1896- 1902) balanced the direct taxation of product with the applied to more urban areas, the secondary and the sales of the commercial sector.
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Keywords
Estructura tributaria, Impuestos directos, Impuestos indirectos, Liberalismo, Yucatán, Tax structure, Direct taxes, Indirect taxes, Liberalism, Yucatan
Bibliographic citation
Revista de Historia Económica / Journal of Iberian and Latin American Economic History (Second Series) / Volume 32 / Issue 03 / December 2014, pp 381-410