Guerra y fiscalidad en el tránsito del Virreinato a la República: Nueva Granada, 1796–1821

A preferential issue in the fiscal historiography is to determine the effect of taxes on the economic activity. In the period of transition between the colonial rule and the formation of the Republic of New Granada, however, the relationship between the political regime and taxation is more important, given that the economic progress was delayed by the need to defend the territory. In this perspective the purpose of this paper is to contrast the development of the Treasury with the evolution of political conflicts. There will be differentiated three periods: a first one encompassing the war with France and England, a second one comprising the construction of the Republic between 1810 and 1815, and a third one covering the Spanish reconquest and independence of New Granada. This article traces the interrelationship between the territorial reconfiguration of the State and the organization of the tax system in these periods of war