Resumen

GAVIRA MARQUEZ, María Concepción. The Inspector General of the Viceroyalty of Rio de la Plata, Diego de la Vega, and Irregularities in the Upper Peruvian Royal Cash Boxes (1802). Am. Lat. Hist. Econ [online]. 2016, vol.23, n.1, pp.90-118. ISSN 2007-3496.  https://doi.org/10.18232/alhe.v23i1.65.

This research addressed the administrative decontrol of the Royal Treasury and its level of responsibility in the tax crisis in the Viceroyalty of Rio de la Plata based on the analysis of an important visit that took place at the beginning of the XIX century, alleged period of progress in the Bourbon reforms. Through the study of the irregularities and collapse of the Royal Cash Boxes of upper Peru, it questions the efficiency of the aforementioned reforms in the administration of resources, in addition to analyzing the role of the royal officials and taxation institutions.

Palabras llave : colonial taxation; Bourbon reforms; Rio de la Plata viceroyalty.