Transformation in Tax System of State Peasants After the Reform of P.D. Kiselev

Abstract

The article examines the system of taxing peasants of the state village since the introduction of the reform proposed by P.D. Kiselev. The paper intends to define whether the reform has improved the situation or the state peasants remained «serfs of the Russian state»? The analysis showed that the duties imposed on the state peasants were a serious burden for them. The study defined the specificity of numerous state taxes (monetary and taxes in-kind) and feudal quitrents, which badly complicated the peasants economic conditions. Natural duties, distracting peasants from agricultural labor, caused them a significant damage. Peasants sought to get rid of them, for example, as in the case of recruiting duty, when they had to hire «hunters» redeem bonds paying large sums of money or collect money from rural societies to pay out the road duty and the duty on horse-drawn vehicle. The article also presents evidences of some positive trends in the taxation system which were noticeable: streamlining of fees, control over them and reduction of arrears. The study concluded that these facts and many others indicate the improvement of the situation with taxing peasants in Russia in the late 19th century.