Abstract
The work deals with the study of changes in the taxation system of peasants of the Komi region in the XVIII century. In place of the household comes the poll system, which has radically changed not only the taxation system, but also the distribution of monetary taxes. The nomenclature of taxes and fees, their dynamics were determined, the specifics of changes in tax policy were revealed, etc. As shown by the study of monetary taxes on the territory of the Komi region (Yarensk, since 1780, and Ust-Sysolsk Uyezds), the peasantry paid poll taxes, quitrent and all kinds of «mundane» monetary taxes in favour of the state. They did not remain unchanged and were constantly increasing. New emergency taxes and fees have been introduced. As a result, it was concluded that the strengthening of the tax press led not only to a deterioration in the economic situation of the peasants, but also activated the population to search for new sources of income.
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