Teoría y práctica de administración y cobranza de rentas reales en Navarra (siglo XVIII)

This paper talks about the restricted effects that the Borbonic reforms had in 18th century Spain through the knowledge of their application in a financial privileged region such as the kingdom of Navarre. We try to find out more about this experience with reform programs that they only brought administrative changes in the royal incomes government, proving that the financial reform is not effective unless the taxes bases were previously modified.