Accounting direct taxes for state peasants in the Russian Empire during the first half of the 19th century at the taxpayer-collector level

The article examines the features of the practical implementation of the legally established procedure for accounting direct taxes for state peasants in the Russian Empire during the first half of the 19th century. It is shown that the authorities’ imposition of the responsibility for collecting fiscal payments on the peasants themselves, most of whom were illiterate, rendered the existing system of accounting for direct taxes ineffective.