This article studies the mechanics of sales taxes in the viceroyalty of New Granada (present-day Colombia, Ecuador, Panama, and western Venezuela) during the second half of the eighteenth century. Advocating a careful examination of the accounting, institutional, and fiscal practices of North Andean customs houses, it provides an extensive discussion on how tax records can be harnessed to study the scope and nature of Bourbon reforms and to measure trade flows. The article pursues three interrelated goals. First, it studies the impact of local negotiations and jurisdictional fragmentation on local rates and revenue collection, providing new insights into the concrete mechanisms of tax bargaining. Second, the study reinterprets data on the main North Andean entrepôts of trade to measure fiscal cycles, real tax pressure, and tax incidence. Proposing a new method for examining customs records, this research shows how fiscal concessions and economic cycles led to diminishing fiscal revenues. Finally, the research places the viceroyalty within the broader context of fiscal change in the Spanish Empire, arguing that the region collected fewer revenues not only because of its comparatively smaller economic activity but also because the combination of custom and reform yielded lower taxation rates and unique fiscal structures.

本文研究了 18 世纪下半叶新格拉纳达（今哥伦比亚、厄瓜多尔、巴拿马和委内瑞拉西部）总督辖区的销售税机制。它提倡仔细检查北安第斯海关的会计、制度和财政惯例，就如何利用税收记录来研究波旁改革的范围和性质以及衡量贸易流量进行了广泛的讨论。本文追求三个相互关联的目标。首先，它研究了地方谈判和管辖区碎片化对地方税率和税收征收的影响，为税收谈判的具体机制提供了新的见解。其次，该研究重新解释了北安第斯主要贸易转口港的数据，以衡量财政周期、实际税收压力和税收发生率。这项研究提出了一种检查海关记录的新方法，展示了财政优惠和经济周期如何导致财政收入减少。最后，该研究将总督辖区置于西班牙帝国财政变化的更广泛背景下，认为该地区收入较少不仅是因为其经济活动相对较小，而且还因为习俗和改革的结合产生了较低的税率和独特的财政结构。