Tributgesetzgebung und ihre Umsetzung in den Vizekönigreichen Peru und Neuspanien im Vergleich

Indigenous and afrodescendant tribute payments constituted the central manifestation of the colonial relationship between the Americas and the Spanish crown. This article outlines the development of colonial tributary legislation and its implementation in the viceroyalties of New Spain and Peru from the 16th to the 19th century. It focuses on tribute categories as decisive factors for the formation of the colonial society. The comparative approach reveals that the major differences between New Spain and Peru lay first in the tribute categories for “migrants” and second in the varying degree of implementation of tribute obligations among the afrodescendant population.Indigenous and afrodescendant tribute payments constituted the central manifestation of the colonial relationship between the Americas and the Spanish crown. This article outlines the development of colonial tributary legislation and its implementation in the viceroyalties of New Spain and Peru from the 16th to the 19th century. It focuses on tribute categories as decisive factors for the formation of the colonial society. The comparative approach reveals that the major differences between New Spain and Peru lay first in the tribute categories for “migrants” and second in the varying degree of implementation of tribute obligations among the afrodescendant population.El tributo que pagaba la población indígena y afrodescendiente en Hispanoamérica constituyó de manera central la relación colonial con la corona española. El presente artículo expone el desarrollo de la legislación tributaria y su implementación en los virreinatos de Nueva España y Perú durante los siglos XVI a XIX. Se enfoca en las categorías tributarias como aspectos significativos en la constitución del orden social colonial. El análsis comparativo evidencia que las diferencias principales entre Nueva España y Perú consistían en primer lugar en las categorías tributarias “migrantes” y en segundo lugar en el grado de implementación de la obligación tributaria para la población afrodescendiente