The Government Inspector is a satire of the rampant corruption in Russian society in the 19th century (See: Background). The play is set in a small, unnamed town which functions as a stand-in for every town in every province in the Russian Empire—this vagueness allows the satire to target all parts of society.

In this small town, everyone is engaged in corrupt practices. The civic leaders know that their behavior is illegal, yet they all justify their actions to one another by insisting that any other person in their situation would do exactly the same thing. They explain away raising geese in the courthouse or skimping on medical care with their utter conviction that everyone is just as corrupt as they are. To an extent, they are right: Every single character in the play, from the Mayor to Khlestakov to the shopkeepers, is willing to give and receive bribes.

The Mayor is the main embodiment of corruption. He is so corrupt that, when the government sends an inspector to investigate any potential misdeeds, his only solution is to charm, bribe, and corrupt this government inspector instead of reforming his practices.