Alcabalas revenue in east Venezuela: a duel between the institutional power and the taxpayers

Abstract

This article analizes how a tax of medieval origin was not established in one of the Spanish empire’s marginal areas until a date as late as 1725-33. Similar to what happened in other indian territories, the establishment of this tax caused important complaints from the people who considered it an excesive, unfair and discriminatory tax meant aproximately 7% of the Treasury anual income, an importan quantity it considering that between 50 and 60% were foreing incomes, the amount collected wasn’t very strong because of the numerous irregularities comitted during the fiscal process. The tribute was identified with the metropolitan domination and during the Independence process its abolition turned into a flag againts Spain, until its final abolition in 1830.