Abstract

LOPEZ LARA, CAMILA  and  PINTO BERNAL, JOSÉ JOAQUÍN. Taxation, centralization and separation in Tolima and Huila, 1886-1930. Hist. Caribe [online]. 2023, vol.18, n.42, pp.105-140.  Epub Aug 13, 2023. ISSN 0122-8803.  https://doi.org/10.15648/hc.42.2023.3628.

As a result of the transition from a federal to a centralist system between 1886 and 1930, the Colombian state underwent a process of administrative transformation, in which the government sought to reduce the fiscal autonomy of the regions. This article describes how the process of fiscal centralization was experienced from a regional perspective, exposing the tax policy and the income and expenditure levels of two of the new territorial entities created. This exercise showed that centralization was not an immediate process, but a phenomenon characterized by particular advances and setbacks in the regions.

Keywords : fiscal history; centralization; Colombia; Tolima; Huila.

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