Satirizing Bureaucracy
The play directly satirizes the complexity and mind-numbing inefficiency of 19th-century Russian bureaucracy, but it has been adapted to become a universal indictment of the hoops that must be jumped through to achieve any sort of satisfaction when dealing with a government office. The infamous red tape that characterizes any bloated hierarchical system is transformed here into an allegorical commentary about the tyranny existing throughout Tsarist Russia as the petty bureaucrats purposely engage the machinery of delay and denial to reign like demi-gods over their localized domains.
Moral Corruption
The focus of the play’s satire is the corruption of petty bureaucrats, but within that focus is a much larger target. The bureaucratic system becomes a symbol of all systems upon which societies depend to meet their needs. That those needs must be met lends those who can meet them tremendous power and with the power to give always comes the power to corrupt. The intricacies of bureaucratic tyranny are thus extrapolated to apply even beyond the specific target of Russian society under the yoke of a corrupt Tsar.
The Banality of Evil
The corruption demonstrated by all the characters is on a level far below any grand sort of evil. There are not truly evil bureaucrats pulling the strings of darkness, Gogol suggests, but rather an enormous collective exhibition of inexhaustible mediocrity that, taken together, creates a service of evil. One of the most unusual aspects of the play is that it doesn’t contain a villain, nor does it contain anyone that might be characterized as a hero. The real villain of the piece is the complicity of those who accept that bureaucratic tyranny: without them, the tyranny not be sustained.
The Last Judgment
The text closely adheres to the biblical story of the end times, the sins of humanity, the Antichrist, the return of Christ, and the Last Judgment. Gogol shows humanity in all of its vices (albeit petty ones in this play) and how everyone cares only for themselves. The Antichrist arrives in the form of Khlestakov to further seduce them into idiocy, but when his true identity is exposed, the characters are left realizing how badly they've erred and how heavy the imminent judgment is going to feel. Gogol wants his audience to be aware of their immoral behavior and hearken unto God before it is too late.
Self-Preservation
All of the characters in this place are concerned above all else with preserving—or improving—their own status, reputation, and, if applicable, fortune. They engage in lies, accept bribes, mock and criticize others, exhibit vanity, and neglect their duties. For them, the welfare of the town and the townspeople comes second to making sure that they've feathered their own nests. This may work in the short-term, Gogol suggests, but eventually, such people will receive their comeuppance.
Pleasure
While all of the characters, to an extent, are engaged in the pursuit of pleasure, it is Khlestakov who elevates it to a veritable art form. He is consumed with making sure that his life is as comfortable, exciting, relaxed, and fulfilling as possible. His pursuits are of a decadent, consumption-based nature: he loves cigars, women, gambling, and, above all, food and drink. He does not want to have to work to earn these things, however, which is what makes his desires problematic. Gogol does not punish him within the text, and the audience is left to speculate as to whether or not this imbalance of work and pleasure will catch up with him. Gogol suggests that the civil servants are actually the more reprehensible because their pursuit of pleasure and self-preservation comes at the expense of others.
The Dangers of Tunnel Vision
Almost every character in the play is willing to accept that Khlestakov is the government inspector, even if there is evidence that suggests otherwise. The tunnel vision of the characters leads to their downfall. It is young Marya who actually points out a couple of times that what Khlestakov is saying does not make sense—the authorship of a novel is one such example—and all of his other boasting makes little sense as well. The civil servants do not seek to probe these facts, though, so long as they are feeling successful with their "inspection."