The Fiscal Vocabulary and Practices: A Study on the Possibilities of Analysing Tax Dynamics and Their Deviations (Portuguese America, 17th and 18th Centuries)

Abstract

This article seeks to identify the occurrence of several licit and illicit practices in Portuguese America between the 17th and 18th centuries related to tax administration with the aim of identifying the extent to which the Portuguese Crown sought or not to curb illicit actions, as well as mapping some of their meanings at that time. The survey revealed a Crown attentive to illegality. However, this attention, in general, had senses and meanings different from ours. The research took as a starting point the documents published in the Historical Documents Collection of the National Library, moving on to a complementary analysis based on the documents of the Overseas Council available through the Rescue Project. The investigation also ended up identifying that royal rents were commonly associated with taxes or taxes, however, on certain occasions more specific distinctions were made in order to protect or guarantee rights and privileges.