Resumen

SANCHEZ HIDALGO HERNANDEZ, Dora. The Legitimacy of Tax Reform: Tax Authorities and Tax Payers in the Veracruz City Market, 1875-1889. Secuencia [online]. 2016, n.96, pp.73-106. ISSN 2395-8464.  https://doi.org/10.18234/secuencia.v0i96.1406.

One of the main challenges for the nineteenth century Fiscal Reform in Mexico was the transition from municipal duties (market and consumption) to patente. The tensions between law and reality created by this fiscal transformation appeared to have had convinced the more enthusiastic advocates of the reform of its own infeasibility. Based on the case of Veracruz City, this article explains that it was precisely in the tensions between law and daily praxis where the Ayuntamiento’s councilors were able to collect patente taxes at urban markets. It was through the negotiations between fiscal authorities, taxpayers, and state government that fiscal mechanisms based on “giro” were created. It was at the local level where the Fiscal Reform was finally legitimized.

Palabras llave : Fiscal Reform; market; consumption and giro duties; fiscal authorities; taxpayers; urban markets.

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