Formas y prácticas de contabilidad fiscal y financiera del reino de Navarra bajo los gobiernos de las casas de Champaña y de Francia (1234-1328) [Forms and practices of tax and financial accounting in the kingdom of Navarraunder the rule of the Houses of Champagne and France (1234-1328)]

Abstract

For one hundred years the small kingdom of Navarre was ruled by the counts of Champagne and the last direct Capetian kings of France. In that period Navarre was able to implement a set of accounting rules and structures typical of the powers that were ruling the land. Their effectiveness and uniqueness is due to the scale of its territory, but, above all, to that kind of syncretism in vocabulary and concept that was contributed in successive archaeological layers: the layers of time. This resulted in a patent uniqueness, not only with respect to the tax regime imposed by those «foreign dynasties» but also in comparison whith the forms and practices used in all the other Spanish kingdoms. There are three types of tax and financial accounting used: Territorial accounts of each of its agents, those taking place between those agents and the general treasurer, and the so-called Treasury books.