31 décembre 2021
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info:eu-repo/semantics/altIdentifier/doi/10.14201/shhmo2021432305337
info:eu-repo/semantics/OpenAccess
Anne Dubet, « Lerena's tax administration reform: an enlightened view of the Treasury government », HAL-SHS : histoire, ID : 10.14201/shhmo2021432305337
The accounting instruction published by Finance Minister Pedro de Lerena in January 1788 was read as a technical complement to the tax reform (1785-1787) that preceded it, although it was noted that it also intended to reduce the power of provincial intendants. The article aims to reconstruct its political meaning, analyzing the comments that the attempt to apply the reform in five provinces of Castile aroused among its promoters and its opponents. The promotion of an ambitious reorganization of the territorial limits of an administration that would be at the same time more enlightened, equitable and reasonable and more powerful vis-à-vis individuals and bodies stands out.