Dallo Stato Pontificio all'Unità d'Italia. L'imposizione fiscale a Benevento nella seconda metà dell'Ottocento

Abstract: A few years after the unification of Italy, the city of Benevento suffered of scarce interventions of the central government, which was more oriented in favor of Naples and its hinterland. The balance sheets of the Municipality were almost always in deficit, pushing administrators to use mainly the indirect taxes on consumer goods, especially food, primarily harming farmers and consumers of basic necessities. Through the analysis of the balance sheets and municipal resolutions kept at the Historical Archive of the City Hall of Benevento, the amount of tax revenue and its fiscal policy choices are reconstructed. Particular attention has been given to the duties of consumption and the municipal surcharges, also in relation to the conditioning imposed by the national legislation applied on this field over the years. Taxation policy of City Benevento seems to reflect the evolution of the national one, characterized by the continuous research of a balanced budget, which has been rarely achieved, despite being the primary goal of any administration.