La fiscalidad real en Cataluña (siglo XIV)

Abstract

With this study, I would like to introduce some of the investigations presently in course at the Milà i Fontanals Institution (C.S.I.C.) in Barcelona about the Catalan fiscal system during the XIVth century. The objective of our research is not so much to study the general finances of the Crown, as to observe, more concretely, the impact of the heavy tax system imposed by the Crown on the social organization of the Principate, mostly during the crucial years of the second half of the XIVth century. After a brief summary of the tapie, we analyze some aspects of the structure and evolution of the scarce incomes proceeding from royal domains, while the main sources for its study are commented. But, as it is well known, the fiscal system would be constructed on the base of the ajudes (extra) granted to the king in Assemblies and Parliaments. In the last part of the study, we sketch a couple of possible stages -that are still provisional- in the evolution of this extraordinary tax system: 1288-134 5: a tax system in construction. 13 50-13 58: the Gold Ages of imposicions (taxes). 13 5 9-13 6 5: the crystallization of the system.