Abstract

The research revolves around the study of the tax and revenue collection system of the Kingdom of Sardinia in the first part of the fourteenth century. The time span between 1323, which is the year of the conquest of Sardinia by the Catalan/Aragonese, and 1355, the year of the celebration of the first parliament of the Kingdom by Pietro IV, corresponds to three decades in which the Iberians set the asset management system of Sardinia, whose structure will remain essentially unchanged in subsequent decades.
The first chapter focuses on the analysis of the property offices and the definition of tasks of which of them in regard to the tax collection and the royal rights. The second part is devoted to the topic of taxation and revenue system. The study of taxation covered both the specific taxes and revenues and the most extensive overview of tax policy. Among the revenues of the Kingdom are suitably separate those related to the assets of sovereign, the monopolies and the control of the means of production. An analysis of the revenue secured by these rights closes this part.The final chapter examines the relationship between the royal fiscal policy and the municipal one, with the study of tax exemption granted to the directors of Cagliari.

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