Las imposiciones en las Buenas Villas del Reino de Navarra: Tudela a mediados del siglo XV

Abstract

As was the case with other Western monarchies, the resources of the royal treasury of Navarra were sustained by indirect taxation, at least as of the first decades of the XV century. The "buenas villas" of the kingdom, as first-rate, urban enclaves, were an essential part of this new tax system, which was mainly based on the traffic of goods and internal consumption. A good example of this is given here with reference to the capital of the Ribera Region in the central biennium of the XV century. After studying the precedents of indirect taxation, these unique examples of financial accountancy, which are contained in register 481 of the General Archive of Navarra (AGN) and whose numerical details are included...