Deductions to the budget. Tax on childlessness in the USSR

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

Tax should be understood as a gratuitous obligatory payment. It is levied by public authorities of various levels from an individual and an organization. The purpose of this collection is to provide financial support for the functioning of a municipal or state entity. The tax can be both hidden and official. It is necessary to distinguish these payments from duties. Their collection is not free of charge and is a condition for the implementation of a number of specific actions regarding payers. Taxes are divided into indirect and direct. For example, among the latter was the tax on childlessness in the USSR. What it is? What was it for? Does this type of collection exist today? More on this later in the article.

Payments of lonely Soviet people

The tax on childlessness in the USSR existed in the first half of the 20th century. It was approved in November 1941 by the Decree of the Presidium of the Supreme Council. However, in July 1944, in the decree "On the tax on bachelors, small families and single citizensUSSR" were amended and supplemented. During the existence of the Soviet Union, the amount of this fee was 6% of the earnings of men (aged 18 to 50 years) and women (from 18 to 45 years). The only exceptions were persons with earnings of less than 70 rubles (they were not charged a fee) and citizens with earnings of less than 91 rubles (a lower rate was provided for them). In this decree, it was stipulated that people who are unable to have a child due to he alth problems are exempted from the fee. In addition, the tax on childlessness in the USSR was not levied on parents whose children died (or were reported missing) during the hostilities in the Second World War, on the heroes of the Soviet Union, on the military and their families, on citizens with 3 awards of the Order of Glory. Students under the age of 25 were also exempt from this fee.

1980-90s

Starting from the late 80s, newlyweds received childlessness tax benefits during their first year of marriage. In view of this, there was even a joke that you should give birth immediately after the wedding. The very tax on childlessness in the USSR was popularly called the "collection for eggs." This type of payment ceased to be collected from the moment of birth or adoption of a child. But in the event of the death of the only offspring, the citizens had to expel him again. Starting from the mid-90s, for Soviet people whose earnings were less than 150 rubles, the rate was reduced. From January 1 of the following year, it was approved not to levy a tax on women who do not have children, but who are married. Starting in 1992, it was planned to abolish the levy on men who alsomarried but never had a child. From January 1993, it was supposed to stop levying a tax on childlessness in the USSR from bachelors as well. That is, it was planned to completely eliminate this type of collection. When was the childlessness tax abolished? The official date is January 1992, when the Soviet Union collapsed.

How is the deduction going today?

Currently, there is no tax on childlessness as such in Russia, but de facto the collection of this fee is carried out. As you know, every person working in Russia is obliged to deduct a certain percentage of his salary to the state fund. So, according to the decree, a payment of 1400 rubles per month is charged for one or two children, for the third child (and subsequent ones) this figure is 3000 rubles. If a disabled child is brought up in a family, the amount of 3,000 rubles is fixed. The rate is 13%. The standard personal income tax deduction today is, to a certain extent, the same tax on childlessness in the USSR. A citizen who has one child pays about 200 rubles less than a person whose family does not have a single child.

How are things going in other countries?

Note that this type of collection was introduced in ancient Rome. In 1909, Bulgaria also introduced a deduction from bachelors on its territory. In 2010, deputies of the Ternopil City Council approached the President of Ukraine with a proposal to return the tax on childlessness in Ukraine (moreover,only for men), but this proposal was not considered. However, in February 2012, a bill was submitted for consideration, which proposed to divide the rates on the income of individuals, depending on the number of children, for citizens who have reached the age of thirty.