In this paper we study the structure of the fiscal system of the Viceroyalty of New Granada towards the end of the colonial period. Then we discuss how the tax system inherited from the Spanish Empire evolved over the period 1821-1850. The conclusion that emerges from the review of the evidence is that the new republic was successful in improving the tax regime it had received from Spain. By 1850, the Republic of New Granada possessed a fiscal system that was much more fair, efficient and neutral, than was the case in 1810.
