Tesorerías de Ejército: estructuras administrativo-contables para la gestión de los recursos fiscales en la España borbónica. Galicia, 1765-1780

Abstract

This article explores into the process developed during the XVIIIth century Spain to try to obtain more centralized administrative, better information device and major capacity of intervention in the management of the fiscal resources of the Monarchy. In the first part, it’s valued the sense of an institution as the General Treasury and specially its interrelationship with the different provincial Treasuries of Army. Defined the frame of analysis, it start the specific analysis of the Treasury of Army of Galicia during the period 1765-1780: administrative-countable arrangement, the total amount of the royal revenues and their destination; all this during a chronological period, initially exempt of conflict, which there allows to examine the efficiency of an administrative consolidated model and its reaction during the mobilization of financial resources arranged for the war against England. The conclusions speak to us about scanty budgetary flexibility combined with a decrease for the royal revenues parallel to the increase of the functions of financial intermediation.