Notes on liberal reformism in fiscal matters in the Portuguese legal system

Authors

  • Micaela Andreia Monteiro Lopes Instituto Politecnico de Lisboa

Keywords:

Mouzinho da Silveira, liberalism, liberal revolution, tithe, sisas

Abstract

The legislation of Mouzinho da Silveira assumes high importance during the period of Liberalism in Portugal. His contribution to the implementation of fiscal and economic reforms that put an end to the Old Regime is worthy of special mention, as he was responsible for the abolition of all feudal remnants, especially the tax obligations that hindered economic progress. Financial progress would only be possible if private property were protected and citizens were guaranteed conditions of freedom. His reforms had a significant impact on Portuguese society at the time, and despite facing opposition and revolts, the legacy left by Mouzinho da Silveira is recognized as essential for the development of liberalism in Portugal and for the consolidation of a more just and free society.

Fecha de envío / Submission date: 17/03/2024

Fecha de aceptación /Acceptance date: 24/04/2024

Published

2024-09-03

Issue

Section

Europe, United States and Asia