As finanças municipais em Portugal no século XVIII: autonomia vs centralismo

Abstract

The relations between central and local power has been feeding historiographical discussion on topics such as the coexistence between a model imposed by the “official administration” and the “spontaneous administration” of the municipalities (Hespanha 1994). This duality triggers decisions and mechanisms of rupture and/or commitment by different levels of power. Under this theoretical approach, this paper intends to compare the financial administration of several Portuguese municipalities during the reigns of João V and José I, in terms of their financial organization and accounting records. In a context of political and administrative reforms and growing crown intervention, there are different degrees of effectiveness of royal interference in the municipalities. This interference is reinforced in the reign of José I, mainly in the municipality of Lisbon, unlike other municipalities in which it proves less effective.

Keywords

• municipalities
• financial administration
• municipal finances
• local power
• central power
• accounting record