摘要：The purpose of this research was to analyze the influence of the thought of spaniard phy- siocrats in the creation, organization, and set in motion of Colombian public finances in the first half of the 19th Century. Thus, we will tackle the proposals of Jovellanos and Ca- pomanes, presented to improve the econo- mic growth of spain, which came to America through the Bourbon Reforms and remained in force during the first years of the Republic, despite the independence revolutions. Addi- tionally, we will analyze the theoretical ap- proach to Colombian public finance and their break from physiocracy based on the memo- ries of the national Public Treasury, during the 1822 – 1850 period.
