Los desequilibrios de los repartimientos fiscales en la Corona de Castilla: el modelo de el servicio del reino en época de Carlos V

Abstract

This paper underlines the importance of the creation of a public finance system and fiscal policies based on the requirements of a new political system, namely, the first absolute monarchy. In the case of the Crown of Castile in the 16th century, the public finance situation was exacerbated by its special link to the financial needs of the Hapsburgs. The paper therefore addresses key aspects such as the emergence of a new, extraordinary taxation system, the corrections in the ordinary fiscal sources (tax registers), the relationship between local public finance systems and the monarchy’s central finance system, the business of taxation (leases, guarantees, etc.), the debt problem as an element of the Castilian finance system and its relationship with the financial markets (foreign and Castilian), tax inequalities, exemptions, and the need for a comparative history of public finance and taxation.