Monografiya yavlyaetsya pervym mezhdistsiplinarnym issledovaniem istorii fiskal'skoy sluzhby i prokuratury Rossii v pervoy treti 18 v. V monografii rassmotreny predystoriya i predposylki osnovaniya fiskal'skoy sluzhby i prokuratury, ustanovleny ikh zarubezhnye obraztsy i otechestvennye predshestvenniki, sistematicheski okharakterizovana normativnaya osnova funktsionirovaniya etikh organov. Na osnove shirokogo kruga arkhivnykh materialov pokazany osnovnye napravleniya deyatel'nosti fiskal'skoy sluzhby i prokuratury, osveshchena vydayushchayasya rol' fiskalov v protivodeystvii korruptsii, okharakterizovan sostav korpusa fiskalov i prokurorov, detal'no rekonstruirovany biografii rukovoditeley fiskal'skoy sluzhby i prokuratury. Vpervye privedeny podrobnye svedeniya o vzaimodeystvii fis-kal'skoy sluzhby i prokuratury s Pravitel'stvuyushchim Senatom i Yustits-kol-legiey, o vliyanii fiskal'skoy sluzhby na sozdanie pervykh rossiyskikh organov predvaritel'nogo rassledovaniya, po-novomu istolkovany prichiny upadka fiskal'skoy sluzhby. Osoboe vnimanie v monografii udeleno "delu fiskalov" (1722 1724 gg.) sudebnomu protsessu protiv dolzhnostnykh lits fiskal'skoy sluzhby, ostavivshemu zametnyy sled v istorii Petrovskoy Rossii.