Fiscalidad e independencia en Quito, 1780-1830

In this article an analysis is made of the changes and continuities of taxation in Quito between 1780 and 1830, looking at its development as a dependent variable of wars between imperial powers and the independence war, the outcome of which determined the jurisdiction and fiscal policy in the city. In this sense, an overview is provided of the dynamics and composition of the income and expenditure through the reconstruction of a quantitative series, which show that, during 1780 and 1830, there was the process of militarization in the investment of resources and a loss of the central role of the city in the region, due to the reduction of the fiscal transfer.