Repartição da competência tributária no Império e seus efeitos na Província do Espírito Santo (1836-1850)

Abstract

The paper researches the sources of tax revenues in the imperial period, focusing on the decentralization of the tax competence delegated to the provinces by the fiscal legislation emanated through the Additional Act of 1834, of the Law n°99 in 1835 and the Interpretation Law of the Additional Act in 1840. The research goal is to identify: whether, with the conquered autonomy, the provincial budgetary resources became more sufficient in order to supply the management needs; and how the resources that were collected by the General Government were distributed among the provinces in the Empire, more specifically, for the Espírito Santo province. The historical research is eminently documental and the source of data collection is based on the Presidents’ Reports of the Espírito Santo Province found in the Public File of the State of Espírito Santo and in the Site of the Chicago University, in comparison to the current legislation in the imperial period. The advantage of stopping the analysis as a study case allows going deeper in the sources related to the theme, aiming at the knowledge already existent about the issue in the national and international ambit. The speeches’ analyses in the reports of the province presidents enabled to verify how the collections and the public expenses were handled in the periods of 1836 and 1850, making possible to assure that the resources were sufficient to supply the minimum of the population necessities and that the surplus presented most of the years was revealed almost insignificant. Their reduced values were insufficient for the investments, mainly for the Public Works.