Abstract
Russian Abstract: В данной работе на основе широкого круга источников, в том числе впервые вводимых в научный оборот, проанализированы законодательные нормы, административные механизмы и практики, касающиеся сбора подушной подати в России XVIII в. Выявлены специфика работы административного аппарата в городе и в деревне, восприятие подушной подати и методов ее сбора городским и сельским населением.English Abstract: This paper analyzes legal norms and administrative practices typical for collecting the poll tax that was established in Russia by Peter I and formed the basis of state income during the eighteenth century. The research, based on various archival collections, compares the work of state apparatus in Russia’s countryside and cities.
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