ABSTRACT
The incorporation of the southern and northeastern territories into the Argentinian state in 1880 demanded de creation of new and highly centralized political entities called national territories. The establishment of their political and tax systems resulted in non-autonomous territorial governments coexisting with autonomous municipalities, capable of self-government and with local taxation authority. These features turned the municipalities into relevant political players. The article proposes to analyze processes related to the consolidation of local tax jurisdictions through the case of Concepción de la Sierra, Territory of Misiones, during the first decades of the 20th century. To do so, not only the municipal income/expenditure structure was analyzed, but also the dialogues and conflicts among contributors, other government levels and between local political factions, exerting influence on it.
Keywords:
finances; politics; municipality