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This paper study and discuss state financing sources and changes introduced in the Peruvian fiscal structure. To do so, we work in a documented way about indirect and ethnic taxes in the regime of liberal direct taxes. We reconstruct the dynamics of a time of transition in taxation because the State financial income was a combination of old and new taxes: indigenous tax, maritime customs, mining taxes, and «industrial patent». Finally, it asserts tax collection is oriented -almost completelyto the payment of civil and military bureaucracy; that is, for the State’s own upkeep.

Las bases fiscales del Perú poscolonial, 1821-1845