Fiscal aspects in Brazilian province Minas Gerais

Abstract

This article deals with the transformations of the colonial fiscality of Minas Gerais in the formation of the Brazilian State. The fiscal systems of the provinces were built up in different rhythms. The case of Minas Gerais has specific conditions due to the complex and severe structure of the colonial fiscality. In this way, it is about the emerging of Minas in the territoriality of the Empire, opening its ways that have been secularly closed by the metropolitan policy. We analyse the case of Minas Gerais focusing the evolution of two of the main tributes of the Captaincy: the dízimos (tax on production) and the direitos de entrada (tax on imports). These taxes were collected in Minas Gerais with few modifications until the 1840s. The dízimos evolved to tax on exports in most provinces during the 1820s, but, in Minas Gerais, it was a late transition. The direitos de entrada were considered privative of the Imperial fiscal system, however it was recriated in Minas Gerais through modalities of toll fees. The consolidation of the forms of income in Minas Gerais conflicted with the Imperial fiscal system and with other provinces.