The role of excise officials in the formation of the provincial excise management system in Russia in the second half of the 19th century (using the example of Kursk province)

Introduction. The subject of the study is the excise tax system in Russia in the second half of the 19th century and the formation of local excise authorities through an analysis of the activities of excise officials who replaced tax collectors and allowed them to approve not only new taxation procedures, but also the attitude of local governments and producers towards them.