Estrategias fiscales en el Reino de Navarra (1349-1387): el Estado perceptor

Abstract

The accession of Charles II to the throne of Navarre ushered in a new fiscal era for the kingdom. His pressing financial needs forced the monarch to try out one taxation strategy after another. This paper analyses the various indirect taxes levied during the reign of Charles II, from the continuist policies at the beginning, which increased traditional indirect taxes at the local level (leztas and chapiteles, the latter a grain tax), to the evident new departure in taxation at the end of his reign. Since the 1360s the major indirect tax that had triumphed throughout the kingdom, subject to no exemptions, was the tax on sales and purchases, which provided the Crown with a vast revenue.