The construction of the fiscal area in the Kingdom of Naples (XVth-XVIIth centuries)

This contribution focuses on the consolidation of State fiscal capacity, as it is an indicator of the process of the construction of the territorial political space. Amid the variety of European experience, it is possible to identify some common features: centralisation, negotiation, war, paths toward the fiscal State, and problems of information (Yun Casalilla, 2012). The Kingdom of Naples (XVI – XVII centuries) is described here, following up these references with the intent of examining the initiatives that were undertaken between 1615 and 1628 to bring local finance under control. These initiatives were a unique event in European fiscal history. Through widespread information and standardisation of accounting practices, it led to the drafting of a fiscal pact with each individual municipal community.