La aportación fiscal de la Iglesia mallorquina en el siglo XVIII: entre el regalismo y la negociación
The tax contribution of the Majorcan ecclesiastical estate had some peculiarities that differenced it from the rest of the Spanish territories. This paper analyzes its participation in the direct taxes collection and the existence of two stages in the State-Church relationships: a first one with a g...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | Spanish |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2023
|
| In: |
Hispania sacra
Year: 2023, Volume: 75, Issue: 152, Pages: 415-424 |
| IxTheo Classification: | KAH Church history 1648-1913; modern history KBH Iberian Peninsula RB Church office; congregation SA Church law; state-church law ZE Economy / Economics |
| Further subjects: | B
Siglo XVIII
B impuestos B Regalismo B Majorca B Estado B Iglesia |
| Online Access: |
Volltext (kostenfrei) Volltext (kostenfrei) |
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| 520 | |a The tax contribution of the Majorcan ecclesiastical estate had some peculiarities that differenced it from the rest of the Spanish territories. This paper analyzes its participation in the direct taxes collection and the existence of two stages in the State-Church relationships: a first one with a greater opposition and a second one with a greater collusion linked to the Charles III royalist policy. We will also show the collection format, the limitations in the success of the State attempts forcing the Church to contribute to the "utensils" tax, and the weight of the ecclesiastical participation in relation to their assets and to the rest of the taxpayers. | ||
| 520 | |a La aportación fiscal del estamento eclesiástico mallorquín en el siglo XVIII tiene unas peculiaridades que la diferencian del resto de territorios hispanos. En el trabajo analizamos la participación de este cuerpo en la recaudación de los impuestos directos, así como la existencia de dos etapas en las relaciones Estado-Iglesia. Una primera de mayor oposición y una segunda de mayor connivencia, resultado de la política regalista de Carlos III. También damos a conocer el formato recaudatorio, las limitaciones del éxito del Estado en su pretensión de obligar a la Iglesia a contribuir por el impuesto de los utensilios y el peso de su participación fiscal en relación con su patrimonio y con el resto de los contribuyentes. | ||
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