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Master's Dissertation
DOI
https://doi.org/10.11606/D.8.2021.tde-13052022-215455
Document
Author
Full name
Bruna de Jesus Barbosa da Silva
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2021
Supervisor
Committee
Galvão, Luciana Suarez (President)
Costa, Bruno Aidar
Grandi, Guilherme
Pires, Julio Manuel
Title in Portuguese
Muito além de meramente administrativa: a Fazenda da Província de São Paulo (1823-1834)
Keywords in Portuguese
Administração pública
Finanças públicas
Fiscalidade
Império do Brasil
Província de São Paulo
Abstract in Portuguese
O presente trabalho visa estudar as mudanças ocorridas na fazenda de São Paulo entre 1823 e 1834, que se sucederam no sentido de tornar o órgão mais organizado e profissional. Estudamos a extinção da Junta da Fazenda e a implantação da Tesouraria da Província, assim como a aplicação de outras medidas advindas pela lei de 04 de outubro de 1831, que buscavam romper com os padrões herdados do período colonial. Ademais apresentamos os principais tributos e os métodos de arrecadação. Nesse sentido, houve em São Paulo a substituição dos arrematadores de dízimos por coletores de rendas, formando uma rede administrativa fiscal que comportava praticamente toda a província. Outrossim, estudamos as despesas, os orçamentos e balanços que localizamos na documentação do Arquivo do Estado de São Paulo. Da mesma forma, abrangemos a organização contábil baseada em caixas e a diminuição da afetação das receitas. Perpassando todos os assuntos, também apresentamos o meio circulante, formado principalmente pelas moedas de cobre, sua cunhagem na província e posterior substituição por cédulas devido às reformas de 1833.
Title in English
Far beyond administrative: the Treasury of São Paulo Province (1823-1834)
Keywords in English
Brazilian empire
São Paulo Province
Taxation
Treasury
Abstract in English
This study aims to analyze the Treasury of São Paulo Province changes that took place between 1823 and 1834, which made the institution more organized and professional. We studied the extinction of the Treasury Board and the implantation of the Provincial Treasury, as well as the application of other measures from the law of October 4, 1831, which broke with the patterns inherited from the colonial period. We also present the main taxes and collection methods. In this sense, in São Paulo, tithe collectors were replaced by civil servants, forming a fiscal administrative network that included the entire province. Also, we studied the expenses, budgets and balances that we located in São Paulo State Archive. Likewise, we studied the accounting organization and the reduction of revenue allocation. Going through all the subjects, we also present the circulating medium, formed mainly by copper coins, their minting in the province and subsequent replacement by bills due to the 1833 reforms.
 
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Publishing Date
2022-06-07
 
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