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Master's Dissertation
DOI
10.11606/D.8.2018.tde-30112018-114735
Document
Author
Full name
Iara Dias dos Santos
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2018
Supervisor
Committee
Menz, Maximiliano Mac (President)
Carrara, Angelo Alves
Ricupero, Rodrigo Monteferrante
Serrath, Pablo Oller Mont
Title in Portuguese
Os contratos dos dízimos da Bahia setecentista: economia, sociedade e fiscalidade (c.1724 - c.1770)
Keywords in Portuguese
Bahia
Contratos dos dízimos
Economia
Fiscalidade
Abstract in Portuguese
Este trabalho tem por fito analisar os contratos dos dízimos no período colonial entre os anos de 1724 a 1770, definindo os contratos como uma forma de negociação entre os comerciantes e a Coroa, na qual ambos se beneficiavam deste sistema. Os impostos, especificamente o dos dízimos constituíram como um dos principais tributos da colônia, e mesmo tradicionalmente religiosos eram administrados pela Coroa Portuguesa na qualidade de Grão-Mestre da Ordem de Cristo, como uma renda régia que custeava tanto despesas eclesiásticas, quanto administrativas. A arrecadação dos dízimos, por sua vez, se deu através do sistema de contrato, sendo arrendada por agentes privados em leilão, e depois de celebrada a arrematação e estabelecidas as condições e obrigações, a administração do contrato corria por conta e custo do contratador. Os gêneros de maior arrecadação do dízimo era o açúcar e o tabaco, principais mercadorias de exportação da Bahia. Assim, a cobrança de impostos foi importante para a manutenção do Império Português e para a formação de grupos mercantis através de uma política de acordos entre a Coroa e os homens de negócio.
Title in English
The contracts of the tithes from the seventeenth century Bahia: economy, society and taxation (c.1724 - c.1770)
Keywords in English
Bahia
Contracts of the tithes
Economy
Taxation
Abstract in English
The present work search investigate the tithes contracts in colonial period between the years 1724 to 1770, defining the contracts as a way of negotiation between businessman and the Crown, in which both benefited of this system. The taxes, specifically tithes taxes constituted one of the main duties of the colony, and even traditionally religious were administered by the Portuguese Crown in quality of Grand Master of the Order of Christ, as regal income that paid both ecclesiastical expenses and administratives. The collection of the tithes occurred through of the system of contract, being leased by private agents in auction. Then the collection was celebrated and established the conditions and obligations, the administration of the contract was the contractor's responsibility. The genders of greater collection of tithes was the sugar and the tobacco, main commodities of exports of Bahia. Thus, the tax collection was important for the maintenance of the portuguese Empire and for the formation of mercantile groups through of political agreements between the Crown and businessman.
 
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Publishing Date
2018-11-30
 
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