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Portugal in a European ContextTaxes and Fiscal Institutions in a Maritime Empire, 15th–16th Centuries: A Comparative View of Overseas’ Territories Under the Portuguese Crown

Portugal in a European Context: Taxes and Fiscal Institutions in a Maritime Empire, 15th–16th... [By examining two contrasting case studies—the island of Madeira and the Estado da Índia—this chapter offers insights into how the Portuguese dealt with the challenges of exercising fiscal jurisdiction in non-European territories and settlements in the fifteenth and sixteenth centuries. The chapter shows that the two case studies share similarities, despite their differences, including the contrast of an agrarian economy (Madeira) versus a complex maritime empire (Estado da Índia). First, fiscal institutions broadly correspond to the metropolitan tax administration and its territorial administrative units. Second, pragmatism and willingness to negotiate solutions proved crucial in raising fiscal revenue to finance imperial ambitions. As with other European monarchies and empires, the constraints of the political economy influenced the structure and practice of tax administration in the Portuguese Empire.] http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png

Portugal in a European ContextTaxes and Fiscal Institutions in a Maritime Empire, 15th–16th Centuries: A Comparative View of Overseas’ Territories Under the Portuguese Crown

Part of the Palgrave Studies in the History of Finance Book Series
Editors: Dominguez, Rodrigo da Costa; Andrade, Amélia Aguiar
Miranda, Susana Münch
Portugal in a European Context — Jan 1, 2023
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Publisher
Springer International Publishing
Copyright
© The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2023
ISBN
978-3-031-06226-1
Pages
115 –137
DOI
10.1007/978-3-031-06227-8_6
Publisher site
See Chapter on Publisher Site

Abstract

[By examining two contrasting case studies—the island of Madeira and the Estado da Índia—this chapter offers insights into how the Portuguese dealt with the challenges of exercising fiscal jurisdiction in non-European territories and settlements in the fifteenth and sixteenth centuries. The chapter shows that the two case studies share similarities, despite their differences, including the contrast of an agrarian economy (Madeira) versus a complex maritime empire (Estado da Índia). First, fiscal institutions broadly correspond to the metropolitan tax administration and its territorial administrative units. Second, pragmatism and willingness to negotiate solutions proved crucial in raising fiscal revenue to finance imperial ambitions. As with other European monarchies and empires, the constraints of the political economy influenced the structure and practice of tax administration in the Portuguese Empire.]

Published: Jan 1, 2023

Keywords: Early modern taxation; Portugal; Empire

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