Resumo

GUILLEN-VILLAFUERTE, José Javier. “ESPAÑOLES NATURALES.” THE INDIGENOUS PEOPLES OF CHIAPAS AND TAXATION DURING THE FIRST PERIOD OF THE SPANISH CORTES, 1812-1815. LiminaR [online]. 2021, vol.19, n.1, pp.209-224.  Epub 02-Mar-2021. ISSN 2007-8900.  https://doi.org/10.29043/liminar.v19i1.821.

This article studies the fiscal policies applied to the indigenous population of Chiapas between 1812 and 1815. I based the study on the idea that the abdication of Fernando VII, the reforms promoted by the Spanish Cortes, and the financial problems of Guatemala´s treasury led to changes in the fiscal policies to which the indigenous peoples were subject. The article discusses how the political and social instability that the kingdom of Guatemala experienced during those years limited the scope of these measures in order not to ignite popular discontent and facilitate the formation of insurgent movements.

Palavras-chave : taxation; public finance; ecclesiastical taxes; insurgency; indigenous protests; 19th century.