The tax on childlessness in the USSR: the essence of the tax, who paid how much and when it was canceled

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Today, specialists studying the history of the USSR are increasingly asking the question about the quality of life of the population of that era. When analyzing the state model of the Soviet Union, there is a lot of controversy in the field of public policy related to its division into strengths and weaknesses.

So, for example, one of the strengths is social security, which was at a high level in the socialist states. A free education system, medicine and other benefits were guaranteed to every citizen of the Soviet Union.

However, the existence of such a system was possible only in conditions of absolute economic equality of the entire Soviet people. This order of things did not suit everyone.

Controversial tax

In addition to the well-known positive and negative moments in the life of the population of the USSR, there are a number of those because of which disputes among experts have not subsided so far. These include the adoption of the so-called tax on childlessness. Despite the fact that not many people know about it now, at one time it significantly hit the population both financially and inmorale.

The introduction of this tax took place in November 1941, five months after the start of the Great Patriotic War. It is military operations that are considered the main reason for the emergence of such a strange requisition, since the losses that the Soviet army suffered in the first few months of the war were colossal and significantly reduced the population of the republics. The leadership of the USSR clearly understood that after the end of the war, the weakened state would be beyond the demographic crisis and it would take decades to restore the population. Therefore, there was an urgent need by all possible means to force women to give birth to more children. And not only during the war, but also after it.

This is how the so controversial and controversial tax on childlessness appeared in the USSR, which gave rise to many radically opposite opinions and judgments.

The essence of the childlessness tax

The official name of the tax on childlessness was "Tax on bachelors, single and small-family citizens of the USSR." The people called it much more roughly - "tax on eggs." Such an unusual name was due to the fact that it was men who suffered more from this tax. After the adoption of this tax, men found themselves under much stronger economic and social pressure than women. The reason is that a man who had no children was liable to pay tax even if he was not married. The tax applied to women only if they were married and had no children.

At what age did the childlessness tax begin to apply?

From the moment of introduction and until the cancellation of the fee, its rate has not changed. Only the essence of the tax changed slightly. The main issue was the age of the person being taxed, as well as what percentage of the childlessness tax was on the income of a person without children.

It was decided to charge 6% of wages. The age of persons to pay the tax was also clearly established. The payment of the tax fell on the shoulders of childless men from 20 to 50 years old. Unlike men, women paid it from 20 to 45 years. If the identity documents did not contain the month and day of birth, then the first tax collection was made in January of the year when the person turned 20 years old. A person made his last tax payment in December of the year when he turned 50 (for men) or 45 (for women) years.

For the taxable population, the childlessness tax rate depended on the amount of wages. So for those who earned less than 91 rubles a month, there was a reduced rate. Those whose salary did not exceed 70 rubles were not taxed at all.

Changes in tax

Four years after the victory of the USSR in the Great Patriotic War, it was finally calculated how serious the blow was de alt to the demographics of the USSR and which segments of the population suffered the most.

They turned out to be the population living in villages and villages. The reason for this situation was that, moving along Soviet territory, the Nazis, entering villages and villages,swept away everything in their path, leaving neither old people nor children alive.

It was for this reason that even more radical amendments were made at the end of 1949, which concerned specifically the inhabitants of rural areas. Residents of villages and villages who did not have children were required to pay the state 150 rubles annually. Those who had one child paid 50 rubles a year. Families with two children were taxed at 25 rubles.

Who was tax exempt?

Despite the policy of economic equality, in the Soviet Union some individuals were not taxed for childlessness. Thus, persons whose children died, were considered dead or missing on the battlefields during the Great Patriotic War were exempted from payment.

Chevaliers of the Order of Glory of three degrees, Heroes of the Soviet Union and persons undergoing training were also required to pay tax, but there was a special system of benefits for them. Persons who, for he alth reasons, could not have children were not taxed.

From the tax were exempted persons who had just married, but this amendment was made only in the 80s. This exemption was valid from the date of marriage registration for one year. If a family did not have a child in a year, taxation was resumed.

At the birth of a child in the family, parents were exempted from paying the childlessness tax. The persons who took the child for adoption also did not pay for it. However, in the event of the death or death of a child from an accident, the obligation to pay tax for parentsresumed.

If a child was born to parents who were not officially married, then only the mother was exempted from paying. The father was not taxed only if there was a joint application of the parents to the registry office, or the issue was resolved in court.

Results of childlessness tax action

Despite the outright criticism and unpopularity of this tax, it still brought the desired results.

From the moment the tax was passed until 1991, the population of the Soviet Union was increased from 195 million to 294. And from the moment the tax on childlessness was abolished in 1992, the population decreased (from 1992 to 2016) by 145 million, almost doubled. Therefore, no matter how much there are disputes about the need to introduce such a tax in the USSR, the numbers speak for themselves - the tax on childlessness fulfilled the task that was very relevant for the post-war period - increasing the population.

In addition, all the money coming into the treasury was allocated by the state for the construction and maintenance of orphanages. As a result of the war, many children were left orphans and their maintenance fell on the shoulders of the country. This can be considered another reason for introducing a tax on childlessness.

In the five post-war years, more than six thousand new orphanages were built, in which 636 thousand children lived.

Repeal of the tax on childlessness in the USSR

Population paid tax until the collapseSoviet Union. Since 1990, the government planned to reduce tax rates for people whose wages were less than 150 rubles. It was also decided not to tax those men who did not have children, but were married.

Complete abolition of the tax was decided in 1993. But due to the collapse of the USSR, the tax ceased to operate in January 1992.

Is there a childlessness tax now?

There is currently no tax with this name. However, there is a veiled tax that vaguely resembles the Soviet counterpart.

It's called personal income tax. And it looks like a Soviet tax on childlessness with a fixed tax deduction for children. The amount of the deduction in 2016 amounted to 1400 rubles per month for the first and second child and 3000 rubles for the third child. The tax rate is 13%. As a result, persons who have one child pay 182 rubles less than those who do not have children, assuming the same income.

The future of the childless tax

Today, the issue of restoring this tax is raised in the State Duma almost every year. The reason for this is an increase in the death rate and a fall in the birth rate and, as a result, a decrease in the population. All attempts to stimulate the growth of the birth rate, including the introduction of maternity capital, yield insignificant results. So far, attempts to introduce a tax do not find support in the government.

The population is also against the restoration of the tax onchildlessness, because, according to many, it is meaningless. A similar opinion and experts in the field of demography. They believe that the tax will not bring the desired result, on the contrary, it can aggravate an already difficult situation.