Fiscal regimes in Uruguay during XX century: going from streamlined facts to reality interpretation

 

“Fiscal regime” expresses a specific fiscal instruments join and produces one of the ways a State interacts with accumulation regime and other institutional forms, to be able to support economic growth, affect distribution and to assure its own continued existence. The preceding ideas guide our search of regularities and ruptures in the Uruguayan public finances during XX Century.
Combining tributary and non tributary income information, public expenses, fiscal results and public debt with socioeconomic and political features, the paper proposes a long term analysis on Uruguayan history, through a new perspective on State and fiscal policy.