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Almanack

On-line version ISSN 2236-4633

Abstract

RAMOS, Eduardo Silva. CUSTOMS SYSTEM ORGANIZATION AND TAXATION FIELDS IN THE BRAZILIAN EMPIRE (1808-1836). Almanack [online]. 2019, n.21, pp.565-608.  Epub Apr 15, 2019. ISSN 2236-4633.  http://dx.doi.org/10.1590/2236-463320192113.

This article aims to analyze the organization and operation of Brazilian customs administrative structure, focusing at thetaxes collection transformations and the adaptation of customs system in the first decades of the XIX century. Identifying the increases of income tax revenues and the distinction between the General and Provincial Government taxation field. This paper sets two different moments: the Opening of the Brazilian Seaports to Friendly Nations in 1808 and the changes during the First Reign; and the Liberal Reforms in the 1830’s, with the ratification of the 1832 and 1836 custom regulation. The analysis of this particularities in the Brazilian tax system intend to demonstrate the constant tension between the Center and the others parts, the institutional changes during the transition from the Ancien Régime to Nation State and the different political and economic interests existent in the Brazilian Monarchy.

Keywords : Taxation; customs; imperial administration; economic institutions.

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