Resumen

PANTOJA MORAN, David. Infancia es destino: el federalismo y las finanzas públicas nacionales en el Congreso Constituyente de 1824. Rev. mex. cienc. polít. soc [online]. 2007, vol.49, n.201, pp.85-109. ISSN 0185-1918.  https://doi.org/10.22201/fcpys.2448492xe.2007.201.42592.

This paper analyzes the first effort to reorganize the national public finances through the debates that took place in the 1824 Constitutional Convention. It proposes a political and sociological approach, not merely a legal reading of such relevant precedents which turned out to mark permanently the Mexican Public Treasury. The discourses of the deputies at the Constitutional Convention clearly expressed the refusal of the wealthy and powerful local elites to contribute to the expenses of the Federation. Both the government and the members of the commission of finances and that in charge of writing the Constitution, decided to give up their position in order to avoid disruption and the breaking up of the Nation’s unity. Therefore, the cost that had to be paid to preserve the Nation’s integrity was a weak State without solid finances.

Palabras llave : federación; confederación; hacienda pública; ingresos; egresos; gasto; impuesto; impuesto al comercio exterior; impuesto sobre ingresos; impuestos sobre la riqueza; grupos de interés.