Monetary taxes and fees of the peasants of the Komi region in the XVIII century

Introduction. The article considers the history of monetary taxes and fees in the state village of the XVIII century. During the period under study in Russia, there was a restructuring of the taxation system, a transition to poll taxation was carried out, and the nomenclature of monetary fees changed. The state peasants of the North and Komi region were also included in these changes. At the same time, the payment of state taxes in this territory had its own peculiarities. The purpose of the article is to consider the collection of monetary taxes and fees on the territory of the Komi region.
Materials and Methods. The research was conducted on the materials of published and unpublished (archival) sources. The latter were divided into directive (resolutions and decisions); organizational (minutes of meetings); communicative (correspondence) and accounting (reports). Their analysis was based on a systematic approach, which predetermined the use of such basic methods as system-structural, historical, formal-legal and some others.
Results and Discussion. As shown by the study of historical sources and literature, black-collar peasants lived on the territory of the Komi region (Yarensky and Ust-Sysolsky counties of the Vologda province) until the beginning of the XVIII century and at a later time – state peasants. They paid a number of monetary taxes, performed duties in favor of the state. In the XVIII century the government changed the taxation system by introducing a poll tax, a levy, which were strictly regulated and mandatory for everyone. In addition to them, there were so-called zemstvo fees in the state village of the Komi region. They were not regular and clearly fi xed.
Conclusion. The strengthening of the tax press, on the one hand, led to a deterioration in the economic situation of the peasants, and on the other – activated the population to search for new sources of income. The role of extraterrestrial activities gradually increased, spatial expansion of territories took place, new industries appeared. Income from extraterrestrial activities began to displace income from agricultural activities and turned into the main source for the payment of monetary taxes and fees.