Abstract Purpose: To analyze the role of the community assembly as a determining instrument to exercise governance in local indigenous politics, because the various disputes between political factions erode the social fabric and increase the inequality gap. Methodological design: A qualitative, ethnographic study in the municipality of San Luis Amatlán, Oaxaca. Fifteen in-depth interviews were carried out with authorities throughout the municipality and with the adult population. The analysis was done with the analytical categories of governance in the Internal Regulatory Systems, in addition to the participants’ opinion on the performance of the municipal administrator. Results: It was found that the recovery of the municipal community assembly, as well as the assemblies in agencies and rancherías caused greater trust among the participants, together with an increase in the possibility of tracing a joint route to recover local governance through the election of the municipal council. Limitations of the study: Although the ethnographic approach sought to give voice to multiple community actors and social sectors, the research had a greater relationship with the authorities because they coexist more closely with the resource administration processes and their oversight. Findings: The community assembly is a fundamental element of the Internal Regulatory Systems which are consistent with the local customs and habits. The function of the assembly is not only to build consensus, it also acts as a means of control and administrative surveillance. Also, there is persistent conflict derived from the institutional design of indigenous municipalities, which have forms of resolution in their uses and customs such as the assembly, which is a space to address problems directly and without intermediaries.

Resumen Objetivo: Analizar el rol de la asamblea comunitaria como instrumento determinante para ejercer gobernanza en la política local indígena, ya que las diversas disputas entre facciones políticas erosionan el tejido social e incrementan la brecha de desigualdad. Diseño metodológico: Es de tipo cualitativo con una etnografía en el municipio de San Luis Amatlán, Oaxaca. Se realizaron 15 entrevistas a profundidad con autoridades en todo el municipio y con población adulta. El análisis se hizo con las categorías analíticas de gobernanza en los Sistemas Normativos Internos, además de la opinión sobre la figura de administrador municipal. Resultados: Se constató que la recuperación de la asamblea comunitaria municipal, así como las asambleas en agencias y rancherías, provocó mayor confianza entre las partes y la posibilidad de trazar una ruta conjunta para recobrar la gobernanza local a través de la elección del cabildo municipal. Limitaciones del estudio: Aunque la etnografía buscó dar voz a múltiples actores y sectores sociales comunitarios, la investigación tuvo mayor relación con las personas autoridades ya que éstas conviven con mayor cercanía con los procesos de administración de los recursos y su contraloría. Hallazgos: La asamblea comunitaria es un elemento fundamental en los Sistemas Normativos Internos, los cuales están insertos en los usos y costumbres indígenas y su función no sólo es construir consensos, sino que además actúa como medio de contraloría y vigilancia administrativa. También existe persistente conflictividad derivada del diseño institucional de los municipios indígenas, los cuales tienen formas de resolución en sus usos y costumbres como la asamblea, la cual es un espacio para abordar problemas de forma directa y sin intermediarios.

RESUMEN El objetivo de la investigación fue determinar la percepción sobre el Incremento Patrimonial no Justificado (IPNJ) en la comisaría de Zárate. Con un enfoque cualitativo de diseño no experimental, haciendo uso del cuestionario y la encuesta. La muestra estuvo conformada por 44 suboficiales seleccionados a través de un muestreo no probabilístico por conveniencia. De manera que se concluyó que el 36.4 % no tienen conocimiento sobre el IPNJ. Por otro lado, el 31.8 % cuenta con bienes muebles e inmuebles correctamente registrados en la Superintendencia Nacional de los Registros Públicos (SUNARP); mientras que el 43.2 % indicó no tener conocimiento sobre las fiscalizaciones llevados a cabo por la Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), con respecto al IPNJ, el 86.4 % considera importante la realización de charlas sobre el IPNJ.

ABSTRACT The objective of the investigation was to determine the perception of the Unjustified Patrimonial Increase (IPNJ) in the Zárate police station. With a qualitative approach of non-experimental design, using the questionnaire and the survey. The sample consisted of 44 non-commissioned officers selected through a non-probabilistic convenience test. So it was concluded that 36.4% have no knowledge about the IPNJ. On the other hand, 31.8% have movable and immovable property correctly registered with the National Superintendence of Public Registries (SUNARP); while 43.2% indicated that they were unaware of the audits carried out by the National Superintendency of Customs and Tax Administration (SUNAT) with respect to the IPNJ, 86.4% considered it important to hold talks on the IPNJ.

Resumo: Na primeira metade do século XVIII, os maiores portos de entrada do Brasil eram Rio de Janeiro, Salvador, Recife, São Luís e Santos. Este artigo tem como objetivo analisar o porto, a alfândega da Colônia do Sacramento e sua relação com o Rio de Janeiro, considerando suas classificações como “colaterais” e “principais”. Como metodologia, tratou-se do conhecimento e das experiências utilizadas por homens de negócio, arrematantes do contrato da dízima em torno do comércio costeiro no Atlântico Sul; analisou-se, também, provisões, cartas e requerimentos de diversos agentes da administração e do comércio, documentos localizados no Arquivo Histórico Ultramarino, em Lisboa. Foi possível concluir que, apesar da historiografia abordar os temas portos e alfândegas como um bloco único, há diferenças entre a Colônia e a praça carioca. Resumo XVIII Janeiro Salvador Recife Santos porto colaterais “colaterais principais. principais . “principais” metodologia tratouse tratou se negócio Sul analisouse, analisouse analisou se, analisou-se também provisões Ultramarino Lisboa que único carioca “principais

Abstract: In the first half of the 18th century, the major ports of entry in Brazil were Rio de Janeiro, Salvador, Recife, São Luís and Santos. This article aims to analyze the port and customs of Colônia do Sacramento and its relationship with Rio de Janeiro, considering its classifications as “collateral” and “main”. In this sense, as methodology, it was about the knowledge and experiences used by businessmen who were winners of the tithing contract around the coastal commerce in the South Atlantic; it was also analyzed provisions, letters and requirements of several administration and commerce agents, documents that were located in the Arquivo Histórico Ultramarino, at Lisbon. It can be concluded that although historiography approaches ports and customs as a single block, there are differences between the Colony and the city of Rio de Janeiro. Abstract th century Janeiro Salvador Recife Santos collateral “collateral main. main . “main” sense methodology Atlantic provisions agents Ultramarino Lisbon block “main

RESUMEN La familia Rego Barros compró en 1675, la propiedad del Defensor del Pueblo de la Real Hacienda de Pernambuco, por la cual también fueron jueces de Aduana, cargos que ocuparon durante un siglo. Este artículo tiene como objetivo analizar el impacto que tuvo la tenencia de esta propiedad de oficio y su ejercicio en el sostenimiento social y económico de la familia Rego Barros. Se verificó que el dicho oficio volvió a la familia responsable por la supervisión de todos los intereses de la Hacienda, lo que le garantizó una buena fuente de rendimientos, aunque algunas veces, de forma ilícita, y también le posibilitó su ascenso social. Esta investigación apunta a que la trayectoria de la familia Rego Barros estuvo en directa asociación con la administración fiscal y tributaria de la Capitanía de Pernambuco, no debiendo, por tanto, ser analizada de forma separada. De esta forma, se realizó el cruzamiento de informaciones de diversas fuentes de varios fondos documentales, especialmente del Archivo Histórico Ultramarino (AHU) y de los Documentos Históricos de la Biblioteca Nacional de Río de Janeiro (DH). 1675 Pernambuco Aduana siglo rendimientos veces ilícita debiendo tanto separada documentales AHU (AHU DH. DH . (DH) 167 (DH 16 1

RESUMO A família Rego Barros comprou, em 1675, a propriedade do ofício da provedoria da Fazenda Real de Pernambuco, pela qual também foram juízes da Alfândega, cargos que ocuparam ao longo de um século. O presente artigo tem por objetivo analisar o impacto que a posse dessa propriedade de ofício e o seu exercício tiveram para a manutenção social e econômica da família Rego Barros. Verificou-se que o dito ofício tornou a família responsável por supervisionar todos os interesses da Fazenda, o que lhe garantiu uma boa fonte de rendimentos, mesmo que por vezes de maneira ilícita, e possibilitou sua ascensão social. Esta pesquisa aponta que a trajetória da família Rego Barros esteve em direta associação com a administração fiscal e tributária da capitania de Pernambuco, não devendo, portanto, ser analisada separadamente. Para tanto, realizou-se o cruzamento de informações de diversas fontes de variados fundos, especialmente do Arquivo Histórico Ultramarino (AHU) e dos Documentos Históricos da Biblioteca Nacional do Rio de Janeiro (DH). comprou 1675 Pernambuco Alfândega século Verificouse Verificou se rendimentos ilícita devendo portanto separadamente tanto realizouse realizou fundos AHU (AHU DH. DH . (DH) 167 (DH 16 1

ABSTRACT In 1675, the Rego Barros family bought the property of the Ombudsman’s Office of the Royal Exchequer of Pernambuco, where they had been Customs judges for the preceding century. This article analyzes the socioeconomic impact that the purchase of this office property and its exercise had on the Rego Barros family. The office made the family responsible for supervising all the interests of the Royal Exchequer and provided a good - if sometimes illicit - source of income that enabled the family’s social ascension. The trajectory of the Rego Barros family was directly associated with the fiscal and tax administration of the Captaincy of Pernambuco, and should therefore not be analyzed separately. For that reason, this paper cross-checks information from various sources, especially those from the Overseas Historical Archive (AHU) and from the Historical Documents of the National Library of Rio de Janeiro (DH). 1675 Ombudsmans Ombudsman s Pernambuco century familys ascension separately reason crosschecks cross checks sources AHU (AHU DH. DH . (DH) 167 (DH 16 1

ABSTRACT Objective: Determine the relation between tax policy and the formalization of the micro and small enterprises in Metropolitan Lima. Method: The quantitative approach was used, with a non-experimental, cross-sectional, and relational design as it allowed the variables to be associated. For this purpose, the Pearson's chi-square test was applied. The sample consisted of 384 micro and small enterprises. Results: Out of the 384 micro and small enterprises, 23.44% (90) responded that no tribute is difficult to pay and, despite the fact that 10.42% (40) answered that the taxes owed to the National Superintendence of Customs and Tax Administration were the most challenging to pay, as were municipal tributes with 27.08% (104), it was found that 64,85% (249) is covered by a tax regime, where the highest percentage belongs to the new RUS (simplified single regime) with 50.3% (193). Conclusion: The tax policy has a significant relation with the formalization of the micro and small enterprises in Metropolitan Lima.

RESUMEN Objetivo: Determinar la relación entre la política tributaria y la formalización de las micro y pequeñas empresas en Lima Metropolitana. Método: Se utilizó el enfoque cuantitativo; el diseño fue no experimental, transversal, de tipo relacional porque permitió asociar las variables, para ello, se utilizó la prueba chi-cuadrado de Pearson. La muestra fue de 384 mypes. Resultados: De las 384 mypes, un 23,44 % (90) respondió que ningún tributo es difícil de pagar y, a pesar de que un 10,42 % (40) contestó que los impuestos que se pagan a la Superintendencia Nacional de Aduanas y de Administración Tributaria fueron los tributos más difíciles de pagar, al igual que los tributos municipales con un 27,08 % (104), se halló que el 64,85 % (249) está acogido a un régimen tributario, donde el mayor porcentaje pertenece al nuevo RUS con el 50,3 % (193). Conclusión: La política tributaria tiene una relación significativa con la formalización de las micro y pequeñas empresas en Lima Metropolitana.

Abstract The legal system of the states is built on the basis of the uses and customs of the population; however, in the Peruvian legal system, the Greco-Roman tradition is imposed, leading to the clandestinity of customary law. The objective of this research is to demonstrate the academic formation of law in public and private universities in Peru through the analysis of the curricula. The method used was the documentary review available on the website of the National Superintendence of University Higher Education - SUNEDU. According to the results, in Peru, 29.8% of the faculties that train law professionals correspond to public universities and 70.2% to private universities. Of these, 70.24% state that Roman law and common law are mandatory subjects, while 71.4% do not consider courses on legal pluralism or common law. Therefore, the professional training in law and therefore, the administration of justice is not in accordance with the context, due to the fact that in recent years serious crises and social conflicts have been unleashed with backgrounds of cultural inequalities. Therefore, Andean customary law should be considered as a relevant subject in the Peruvian university education of future lawyers, who will impart justice in a population that self-identifies as indigenous.

Resumen El sistema jurídico de los Estados se construye sobre la base de los usos y costumbres de la población; no obstante, en el sistema jurídico peruano se impone la tradición greco-romana, que conduce a la clandestinidad al derecho de costumbre. El objetivo de esta investigación es evidenciar la naturaleza de la formación académica del derecho en las universidades públicas y privadas del Perú mediante el análisis de los currículos de estudios. Se utilizó como método la revisión documental de información disponible en la página web de la Superintendencia Nacional de Educación Superior Universitaria - SUNEDU. De acuerdo con los resultados, en el Perú, de las Facultades que forman profesionales en derecho 29.8% corresponde a universidades públicas y 70.2% a privadas. De ellas, 70.24% establecen que la materia de Derecho romano y Derecho anglosajón son de carácter obligatorio, mientras que 71.4% no consideran cursos referidos al pluralismo jurídico o derecho consuetudinario. Por lo tanto, la formación profesional en derecho y por ende, la administración de justicia no va acorde con el contexto. En los últimos años se han desencadenado graves crisis y conflictos sociales con trasfondos de inequidades culturales. Por lo cual se debe considerar el derecho consuetudinario andino como materia relevante en la formación universitaria peruana de los futuros abogados que impartirán justicia en una población que se autoidentifica como indígena.

Gypsies are a historically discriminated and persecuted People. However, the relative absence of studies that allow us to understand both their histories as well as the reasons why they are reduced to the criminal or the exotic prevent us from recognizing the particularities of each historical context. In this work we propose to analyze the passage of gypsy caravans at the beginning of the 20th century over Neuquén and Chubut, as well as to attend to the reaction of the authorities, the press and society in general. We will do so working on a series of official sources found in different national and provincial archives. We understand the Conquest of the "desert" as a structuring event of a society that was established on the basis of dispossession and racism over native peoples in favor of European immigrants. Even so, there were different evaluations of the immigrants who settled in the territory incorporated into the Argentine nation-state. These, in turn, materialized in differences in access to rights regulated by practices and customs of the state administration. Although the regulations of our country did not initially differentiate the nationality of the immigrants expected to build the myth of "Argentines descend from the ships", in practice a series of assumptions about the desirable settlers and progress operated to generate an unequal society. For this reason, we will carefully investigate the mechanisms between society and the state and within its administration that led, first, to interpreting a security problem in the presence of the gypsies and, second, in the imminence of attacking and persecuting them with (i)legal methods.

Los gitanos son un pueblo históricamente discriminado y perseguido. Sin embargo, la escasez de trabajos que permitan conocer tanto sus derroteros como las razones puntuales por las cuales son estigmatizados alternadamente entre lo criminal y lo exótico impiden reconocer las particularidades de cada contexto y así se abona la naturalización de esta marcación a lo largo del tiempo y en diferentes espacios. En este trabajo nos proponemos registrar el paso de caravanas gitanas a comienzos del siglo XX sobre Neuquén y Chubut, así como atender la reacción de las autoridades, la prensa y la sociedad en general. Lo haremos a partir de una serie de fuentes oficiales halladas en diferentes archivos nacionales y provinciales. Partimos de comprender la Conquista del "desierto" como un evento estructurante de una sociedad que se constituyó sobre la base del despojo y el racismo por sobre los pueblos originarios y en contraposición ponderó la inmigración europea. Aun así, existieron diferentes valoraciones de los inmigrantes que se asentaron en el territorio incorporado al estado-nación argentino. Estas, a su vez, se materializaron en diferencias de acceso a derechos de los habitantes reguladas por prácticas y costumbres de la administración estatal. Si bien la normativa de nuestro país no diferenció inicialmente la nacionalidad de los inmigrantes esperados para construir el mito de los "argentinos descendemos de los barcos" , en la práctica una serie de supuestos sobre el poblador deseable y el progreso operaron para generar una sociedad desigual. Por esto, indagaremos detenidamente los mecanismos entre sociedad y estado y hacia adentro de la administración del mismo que condujeron, primero, a interpretar en la presencia de los gitanos un problema de seguridad y, segundo, en la inminencia por atacarlos y perseguirlos con métodos (i)legales.

Abstract: Tax criminal conduct in our country is clearly identified, it is about the committing of four types of crimes that are typified in the Comprehensive Organic Penal Code (COIP), this is tax fraud, customs fraud, customs reception and misuse of the customs tax exemptions or suspensions, for which we must carry out a study of each of them, based on data provided by the public administration authorities, specifically by the State Attorney General's Office, the Judicial Function, the customs administration and the tax administration, which will be included in this investigative work.

Resumen: Las conductas penales tributarias en nuestro país están claramente identificadas, se trata del cometimiento de cuatro tipos de delitos que están tipificados en el Código Orgánico Integral Penal (COIP), esto es la defraudación tributaria, la defraudación aduanera, la receptación aduanera y el mal uso de las exoneraciones o suspensiones tributarias aduaneras, para lo cual debemos realizar un estudio de cada una de ellas, con base en datos proporcionados por las autoridades de la administración pública, concretamente por la Fiscalía General del Estado, la Función Judicial, la administración aduanera y la administración tributaria, los cuales serán incluidos en este trabajo investigativo.

Abstract Open Government emerged in 2009 as a new paradigm of public administration and a new way of dealing with public affairs, based on the pillars, Transparency, Participation, Collaboration, Innovation and Accountability. Local governments have also joined in this effort; however little is known about what is happening in the municipalities of Indigenous Normative Systems. This paper analyzes the creation of the Lachibaa Community Museum, in Magdalena Apasco, Oaxaca, as a Collaborative process (pillar) of the current Open Government approach. It is explored how Open Government can be present in indigenous municipalities, which have a special legal regime that recognizes and respects their uses and customs.

Resumen El Gobierno Abierto surge en 2009 como un nuevo paradigma de la administración pública y una nueva forma de tratar los asuntos públicos, basado en los pilares: transparencia, participación, colaboración, innovación y rendición de cuentas. Los gobiernos locales también se han sumado a este esfuerzo, sin embargo poco se sabe de lo que pasa en los municipios de sistemas normativos indígenas. Este trabajo analiza la creación del Museo Comunitario Lachibaa, en Magdalena Apasco, Oaxaca, como un proceso de colaboración (pilar) del enfoque actual de Gobierno Abierto. Se explora como el Gobierno Abierto puede estar presente en los municipios indígenas, los cuales tienen un régimen jurídico especial que reconoce y respeta sus usos y costumbres.

Abstract The present paper aims to learn about the political and institutional reality of the Royal Customs of the Río de la Plata. It seeks to understand the political system of the Spanish monarchy in the late 18th and early 19th centuries and analyzes the secret commission of Francisco Ximénez de Mesa in the Royal Customs office of Montevideo in 1786. The jurisdictional powers of the Royal Treasury in the hands of the superintendent of the Royal Treasury, Francisco de Paula Sanz, allowed organizing such an investigation. In 1788, after the restructuring of the superintendence, the commission reports were resumed, causing the revision of the financial statements, leading to the bankruptcy of the administrator Antonio Quintana Lasso de la Vega. For the study of this case, files from the Criminal section of the Archivo General de la Nación, documentation of Royal Order, regulations and ordinances linked to the administrative organization of the customs branch were consulted.

Resumen El presente trabajo tiene por objeto conocer la realidad política e institucional de las Reales Aduanas del Río de la Plata. Se busca comprender el sistema político de la monarquía española a fines del siglo XVIII y principios del XIX. Se estudia la comisión secreta y por vía reservada de Francisco Ximénez de Mesa en la Real Aduana de Montevideo en 1786. Las competencias jurisdiccionales de los asuntos del Real Erario en manos del Superintendente de Real Hacienda, Francisco de Paula Sanz, permitieron organizar tal pesquisa. En 1788, tras la reestructuración de la superintendencia, se retoman los informes de la comisión originando la revisión de los estados contables, llevando a la quiebra al administrador Antonio Quintana y Lasso de la Vega. Para este caso se consultaron expedientes de la sección Criminales del Archivo General de la Nación, documentación de Reales Órdenes, reglamentos y ordenanzas vinculados a la organización administrativa del ramo aduanero.

RESUMO São raros os estudos sobre o episcopado na Amazônia Portuguesa do século XVII. Em 1697, Fr. Timóteo do Sacramento foi o segundo bispo a assumir a diocese do Maranhão, território amplo que englobava as capitanias do Maranhão e do Grão-Pará. O objetivo do artigo é analisar a administração diocesana e os conflitos que marcaram o governo desse prelado. Objetivando corrigir os desviantes, ele determinou prisões e excomungou várias pessoas nas cidades de São Luís e Belém. Pelo cruzamento de diferentes acervos documentais, alguns deles inéditos, é possível acompanhar como esse antístite atuou no governo de sua diocese. Para demonstrar a complexidade da introdução da jurisdição episcopal, analisaremos os conflitos do bispo com autoridades eclesiásticas, com membros do clero regular e com autoridades do reino.

ABSTRACT Studies on the episcopate in the 17th century Portuguese Amazon are rare. In 1697, Fr. Timóteo do Sacramento was the second bishop to assume the diocese of Maranhão, a wide territory that encompassed the captaincies of Maranhão and Grão-Pará. The purpose of the article is to analyze the diocesan administration and the conflicts that marked the government of this prelate. To correct the deviations, he determined arrests and excommunicated several people in the cities of São Luís and Belém. By crossing different documents, some of them unpublished, it is possible to follow how this bishop acted in the government of his territory. To demonstrate the complexity of the introduction of episcopal jurisdiction, we will analyze the conflicts he has had with ecclesiastical authorities, with members of the regular clergy and with officials of the kingdom.

RESUMO Este artigo tem como objetivo analisar a organização e funcionamento da estrutura administrativa das alfândegas brasileiras, tomando por base as transformações na arrecadação fiscal e a adequação do sistema alfandegário nas primeiras décadas do século XIX. Procura-se identificar as iniciativas focadas na maior efetividade da arrecadação tributária e na distinção entre os campos de atuação dos Governos Geral e Provincial. O estudo abrange dois momentos distintos: o primeiro, com a abertura dos portos às nações amigas em 1808 e as alterações realizadas durante o primeiro reinado; e, o segundo, com a sua superação durante as Reformas Liberais da década de 1830, em especial após a aprovação dos regulamentos de 1832 e 1836. A análise de tais particularidades do sistema tributário brasileiro busca evidenciar os processos de formatação dos espaços fiscais do Estado brasileiro, demonstrando a constante tensão entre o Centro e suas partes, as mudanças institucionais na passagem do Antigo Regime ao Estado Nacional e os diferentes interesses político-econômicos existentes na monarquia brasileira.

ABSTRACT This article aims to analyze the organization and operation of Brazilian customs administrative structure, focusing at thetaxes collection transformations and the adaptation of customs system in the first decades of the XIX century. Identifying the increases of income tax revenues and the distinction between the General and Provincial Government taxation field. This paper sets two different moments: the Opening of the Brazilian Seaports to Friendly Nations in 1808 and the changes during the First Reign; and the Liberal Reforms in the 1830’s, with the ratification of the 1832 and 1836 custom regulation. The analysis of this particularities in the Brazilian tax system intend to demonstrate the constant tension between the Center and the others parts, the institutional changes during the transition from the Ancien Régime to Nation State and the different political and economic interests existent in the Brazilian Monarchy.

Abstract: Much has been written on the politics and finances of Mexico’s First Federal Republic (1824-1835). In recent years, the political historiography has recognized the need to deepen our understanding of the failure of that republic. This article analyzes information on the general commissions, federal offices present in the 19 states created by the Constitution of 1824. To focus the study, this article analyzes the revenue and expenses of the general commission in the state of Nuevo León, particularly the degree to which it met its financial commitments to the federal government. The state’s general commission was primarily financed by secondary revenue and some loans. As the years went by, its financing shifted to loans and the Matamoros customs office. Its expenses went towards provisioning the troops at a difficult time for the new nation. The creation of the general commissions and other departments of the federal treasury characterized the transition to a modern fiscal system.

Resumen: Se ha escrito mucho sobre la política y las finanzas públicas de la primera república federal mexicana (1824-1835). En años recientes, la historiografía política ha reconocido la necesidad de entender la complejidad de las finanzas públicas para profundizar en el conocimiento del fracaso de aquella república. En el presente artículo se propone el análisis de los datos de las comisarías generales, oficinas del gobierno federal en los 19 estados creados por la Constitución de 1824. Para acotar el tema, se estudia la situación de estado de Nuevo León desde los ingresos y los gastos que recibía su comisaría. Se concluye sobre el nivel de cumplimiento del erario estatal frente a los compromisos con la federación. La oficina federal en el estado se financiaba fundamentalmente del contingente y algunos préstamos. Conforme pasaron los años del primer federalismo, este financiamiento provino de préstamos y el recurso de la aduana de Matamoros. Los gastos eran para el sostenimiento de las tropas en momentos difíciles para la nueva nación. La creación de las comisarías y otros departamentos del erario federal caracterizan el tránsito a un Estado fiscal moderno.

Resumen En Colombia y en los Estados con los que comparte fronteras confluyen múltiples factores que afectan a las sociedades y a los espacios de estas zonas. Esto invita a los científicos sociales a profundizar en su comprensión, abordando problemáticas como la vida cotidiana, la tenencia de la tierra y la identidad nacional. En este contexto, la presente investigación tuvo como objetivo identificar y describir fuentes primarias localizadas en las ciudades de Quito, Tulcán, Guayaquil, Ipiales y Bogotá, con el fin de tener una base de datos que sirva de instrumento para conocer y analizar el pasado de forma consistente. La base documental descrita a propósito de esta iniciativa brinda un panorama claro sobre el volumen, la naturaleza y la ubicación de una colección compuesta por 2420 piezas. Asimismo, el trabajo de descripción documental ha permitido agrupar series temáticas, las cuales perfilan su importancia para investigaciones sobre la vida política, social y material en la frontera de Colombia y Ecuador; las contingencias materiales y administrativas propias de un paso fronterizo; los servicios consulares; la administración de aduanas; y las coyunturas y procesos políticos (elecciones, rivalidades partidistas, cambios de régimen, revueltas, etc.) que afectaron la vida de estas sociedades.

Abstract In Colombia and its border countries meets multiple factors that affect societies and spaces in these areas. This invites social scientists social to deepen their unders- tanding, addressing issues such as everyday life, land tenure and national identity. In this context, the current research was to identify and describe primary sources located in the cities of Quito, Tulcán, Guayaquil, Ipiales and Bogotá, in order to have a database to serve as a tool to understand and analyze consistently the past. Thus, the identified and described evidence base regarding this initiative provides a clear picture of the size, nature and location of a collection composed of 2420 pieces. Also, the work of documentary description allowed thematic series grouping, which outline their importance for research into the political, social and material life on the border of Colombia and Ecuador; the economic and administrative contingencies own border crossing; consular services; customs administration and joints and political processes (elections, party rivalries, regime changes, turns, etc.) that affected the lives of these societies.

Abstract Abstract: To return to the history of Brazil’s participation in South-American economic regionalism has gradually become of paramount need as the issue of regional integration is at the top of the country’s foreign policy agenda. This article aims to contribute with a study of this participation, by examining the failed attempt to revive the ABC Pact in the Brazilian political arena in the 1950s. Based on many documentary sources, our goal is to analyse the internal and external conditions that ended the Vargas Administration’s engagement in the Peronist proposal to build an economic bloc among Argentina, Brazil and Chile through a customs union. Herein, we present the reasons that led to the adoption of a realistic and pragmatic position by the Brazilian government regarding the ABC project, which were far removed from any possibility of getting involved in the project or even from not frustrating early expectations.