出版社：Consejo Superior de Investigaciones Científicas
摘要：The rich documentary fund of the Contaduría Mayor de Cuentas –the Higher Accounting Office of Castile– contained in the Archivo General de Simancas preserves an interesting account of the incomes from the alcabalas –a sale tax applied to certain products– collected in the Principality of Asturias in times of Isabel I of Castile. This document provides a detailed list of the taxes owed by each of the Asturian municipalities and the parish tax allocation in 1494. In this work we aim to present to the scientific community interested in the Castilian royal taxation of the Late Middle Ages an outstanding example of the fiscal pressure experienced by the Principality of Asturias during the late fifteenth century. Our intention is that it can be considered in future comparative studies on the royal finances in the Cantabrian coast for the given period.
关键词：finances;alcabala;sale tax;Royal taxation;Asturias;Late Middle Ages;fiscalidad;alcabala;situado;hacienda regia;Asturias;Edad Media;fiscalidade;alcabala;situado;facenda rexia;Asturias;Idade Media
