出版社:Consejo Superior de Investigaciones Científicas
摘要:The article focuses the main features of municipal treasuries in El Salvador during the economic international crisis of the 1870s and early 1880s years. It points out their financial problems related with the classist structure of municipal taxes. The study links municipalities with the national fiscal context as well as with the chronic deficit suffered by the governments at the time. The analysis contributes to understand the State formation in that Central American country.