«Сельский педагог по податной части», или деятельность податных инспекторов в уезде

Abstract

This article tells about one of the difficult and important areas of activity of the local fiscal authority – tax inspectors – the process of working on salary fees from the peasant population. Tax inspectors were formed in the Russian Empire on April 30, 1885. Over time, their functions expanded and by the end of the XIX century, one of the most important duties of tax inspectors was to control the collection of taxes, including taxes from the peasant population. To that end, they travelled long distances to gather information about the peasant population, interacted with the local authorities of the Ministry of the Interior and even worked out the best measures to clear the gaps. Therefore, most of the time, inspectors assigned to work with the public, including explaining their rights and obligations in the area of taxation. They not only corresponded, but also had personal contacts with local county authorities and self-government. When the new draft law was issued, the inspectors should have explained it to the local authorities in a more accessible for understanding language. Moreover, they had to explain the tax law to the population as well. Thus, the work on salary fees required the tax inspectors to intensify their activities in the county and with the county local government and self-government, as well as with the population.