La construcción de la fiscalidad zacatecana

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Este trabajo reflexiona sobre el tema del estanco del tabaco, de la fiscalidad en lo0s primeros años de México independiente y su discusión política por encontrar la forma más adecuada que diera sustento económico a un país que apenas iniciaba su vida como Republica. Para ello se plantean dos ejes analíticos. El primero esboza una visión general de la política fiscal que se discutió y se desarrolló de 1824 a 1857. El segundo analiza el quehacer político, legislativo y fiscal del estado de Zacatecas en el mismo periodo, con especial atención en el contexto histórico, por la relevancia política y económica que presentó el gobierno zacatecano de 1824 a 1835. Este planteamiento se hace a partir de la notable contribución monetaria que aporto la industria del tabaco con un impuesto indirecto de la hacienda pública de Zacatecas que contribuyó a la estabilidad y liderazgo de la entidad en un contexto muy complejo. Asimismo, a su estatus durante el periodo del Centralismo y a la discusión entre las regiones y la federación por recaudar y administrar los ingresos directos e indirectos.
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I. El estanco del tabaco en Nueva España
II. Discusión: estados, federación y tabaco, 1824-1829
III. Política fiscal en el México independiente
IV. El centralismo y el proyecto de reforma fiscal liberal, 1835-1846
V. Federalismo, impuestos y tabaco (1846-1857)
Conclusiones
Bibliografía
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Doctor en historia de México por la Benemérita Universidad Autónoma de Zacatecas. Es profesor de tiempo completo de CUNorte de la Universidad de Guadalajara. Ha escrito un libro y algunos artículos científicos sobre el tabaco, la fiscalidad, los problemas con la tenencia de la tierra y los procesos sociohistóricos del siglo XVI al XX. Actualmente investiga el problema de la distribución y de los procesos de defensa de la propiedad en los siglos XVI y XVII en los pueblos indígenas del norte de Jalisco y del sur de Zacatecas.
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