As part of the development of the state capacity, the rise of the tax system has undergone a serires of variations in a dialogue with national and international factors. This changes are manifested in key aspects of tax policy, such as the tax structures, decisions regarding tax spendage, the properties of tax administration, etc. This project seeks to contribute to the understading of these changes, generating new evidence to understand the uniqueness of the chilean case, as well as its resemblances with other countries and Latin America and the world.