Taxes are mandatory payments that the state levies on individuals and legal entities. They arose a long time ago. They began to pay taxes from the period of the appearance of the state and the division of society into classes.
How are the amounts received used? They are used to finance government spending.
In the pre-revolutionary period, the budget of the Russian Empire was replenished to a greater extent by various indirect taxes. Among them were deductions from revenues from the wine monopoly. Their sum from all revenues to the budget (1909-1913) was equal to 28.6%. The state received quite large incomes from the excise taxes on sugar and some other items necessary for mass consumption.
A smaller role in the budget of pre-revolutionary Russia was assigned to direct taxes - land, commercial, etc. The thing is that the tsarist regime developed a whole system of benefits that could only be used by the landowners and the bourgeoisie. As for the broad masses of the peasantry, such taxes were a heavy burden on them. Interestingly, in those days in Russia there was completely no income tax. Its introduction was not supported by rich sections of society. However, from January 1, 1917, they still began to calculate income tax thanks to the pressure exerted by the revolutionary movement.
Food Survey
After the October Revolution, socialist ideas were introduced into the tax system of Russia. Of course, they had a pronounced political emphasis and were aimed at weakening the bourgeoisie.
When did they introduce taxes in the USSR? Almost immediately after the victory of the revolution. At the initial stage of its activity, the young Soviet government made a completely prudent attempt to preserve the pre-revolutionary system of collecting money. However, this was impossible, because during that period the First World War continued, which, as a result of the fierce class struggle, was followed by a civil war. Economic disruption and nationalization, the weakness of state bodies and the naturalization of exchange - all this, as well as some other factors, could not but have a significant impact on the financial sector. In such an environment, talking about establishing a successful tax policy was simply pointless.
When did they introduce taxes in the USSR? Already in January 1918, a Decree of Soviet power was issued, according to which throughout the country its inhabitants had to pay a fee. It was natural and was called the "food spread." According to this document, the peasants were obliged to surrender to the state surplus bread and other products at fixed prices. All food stocks remaining with the family had to comply with specially developed minimum standards that provided for the satisfaction of household and personal needs.
By introducing an additional reconnaissance, the Soviet government renewed the policy on the forced seizure of food products, which was previously used by the tsarist, and after the Provisional Government, in order to maintain the activity of industrial centers in the conditions of economic ruin and war.
However, for some period the treasury essentially did not receive taxes from the village. At the same time, the authorities also made deductions for the activities of rural and volost Soviets. The latter did everything to raise funds on the spot and levied indemnities on all the peasants who had at least some wealth. Cattle, bread and money were subject to confiscation from the villagers and for their refusal to comply with any orders of the new government. They were selected from the peasants and for participating in protests against the new system.
Taxes from the bourgeoisie
Almost immediately after coming to power, the young government decided to levy indemnities. It was an extraordinary tax, about which Lenin in April 1918 spoke out as a measure worthy of proletarian approval. In July of the same year, the country's first Constitution was adopted. According to this document, the main goal of the financial policy of the USSR was to expropriate the bourgeoisie. At the same time, Soviet power reserved the right to invade private property.
How much money was withdrawn due to such contributions? The total amount received by the state treasury amounted to 826.5 million rubles. Including from peasant farms - 17.9 million rubles.
One-time emergency tax
The new resolution on the collection of money in the budget was adopted by the Soviet government in October 1918. This time a one-time emergency tax was introduced, the amount of which was to amount to 10 billion rubles. The funds received were planned to be transferred to the treasury, as well as directed to the organization of the Red Army. The tax provided high rates for kulak farms to force wealthy peasants to sell bread and other products to the state.
According to the explanations, all citizens of the country, whose salary was more than 1,500 rubles, who had reserves and did not receive a pension, had to pay an emergency tax. Rates for peasants were described in pounds of grain, and their value was dependent on the number of eaters in the family, sown area and the number of livestock on the farm. The poor were freed from him. As for the middle layers of the population, small rates were developed for them. It was planned that the main burden of financial transfers to state revenue would fall on the urban bourgeoisie and wealthy peasants. Lists of such citizens were to be compiled by December 1, 1918, and the collection was necessary before December 15, 1918.
The one-time emergency tax has become a grandiose revolutionary indemnity in scale. However, his hasty introduction, the ill-conceived system of taxation and the methods of collection led to failure. Instead of the planned 10 billion rubles, the country received only 1.5 billion.
Private Business Income
What taxes were paid in the USSR? At the dawn of Soviet power, local budgets were replenished mainly due to the “One-Time Trade Fee”. This tax was established on December 3, 1918. On the basis of a document issued by the government, local councils levied a one-time local tax in cities for persons engaged in mobile trading.
In addition, the authorities significantly increased excise rates set for the sale of consumer goods. These fees had to be paid to the owners of enterprises producing taxable services or goods. At the end of 1918, excise taxes were abolished. They were replaced by direct accrual to the price of the goods. However, in a situation of increasing naturalization of the economy, the receipt of money in the budget sharply decreased.
In April 1918, the indirect tax “Special Five Percent Fee” was introduced. The amounts from its transfer to the budget were planned to be sent in the form of assistance to the cooperated population. The tax, the rate of which amounted to 5% of the turnover of private trade and cooperative events, was to become an incentive for citizens to join the ranks of consumer societies, because after the approval of annual reports, the amount of the fee was returned to employees. The five percent fee was canceled in March 1919.
Another decree concerning the replenishment of the state treasury was issued on August 14, 1918. According to its provisions, the PMC introduced a one-time fee, necessary to provide for the families of the Red Army. It has become a form of targeted tax, replacing indemnities. The amount of money required for payment was calculated on the basis of data from a special statement and calculations. Tax was paid by private owners owning commercial and industrial enterprises, on which hired workers worked. It is noted that this tax did not produce the expected results. That is why it was canceled in March 1919.
Food tax
Considering the question of what taxes were in the USSR, it is worth noting the resolution adopted by the Presidium of the All-Russian Central Executive Committee on February 3, 1921. According to its provisions, the government suspended the collection of all taxes, both local and state. This is explained by the fact that the policy of "war communism" carried out before 1921 has come to its apogee. This became the prerequisite for the transition of the state to the NEP. The first step towards a new economic policy was to replace the food surplus with a tax with clearly fixed rates.
The country was in ruin during this period. Trade was curtailed, money depreciated more and more, and the wages of workers were subject to naturalization. In such circumstances, it was simply impossible to restore the national economy. Among other things, relations between the village and the city, between representatives of the new government and peasants, were getting worse. Everywhere there were revolts of the villagers. This was the main reason for the introduction of the tax in kind. The farmers began to charge the grown products in a smaller amount. At the same time, the villagers gave only a certain share of what was produced by their private economy. Yields, the number of members in the family, and the livestock available were taken into account.
What taxes were in the USSR in subsequent periods? The fees to the treasury underwent some changes in May 1923. Since that time, the tax in kind has become a single agricultural one, which had a natural form until 1924. With the introduction of this fee, an increased rate progression was developed. This made it possible to ensure compliance with the size of deductions of profitability of each of the peasant farms. It was decided to take into account not only the size of the arable land, but also the number of livestock, the area of haymaking and the number of family members. At the same time, if 0.25 tithing per one eater came, then the tax was 2.1% of taxable income, at 0.75 tithing - 10.5%, and with three - 21.2%.
Since 1926, income was also calculated on the basis of the presence of small livestock, as well as profits from horticulture, viticulture, tobacco growing, etc. There was also a certain non-taxable minimum. His power was established to support the households of the poor. Since 1928, the benefits of this tax have been further expanded. So, the non-taxable minimum was increased, and in addition, the tax discount for collective farms was increased (up to 25-30%).
NEP period
The development of a new economic policy was vital for the young state. Thanks to the transition to the NEP, the tax system also received its revival. During this period, the USSR paid a variety of taxes. Moreover, the system of charging payments to the budget was distinguished by the versatility of taxation of various areas of the commercial and industrial sphere.
Let us briefly consider taxes in the USSR during the NEP period. Direct payments to the state treasury included:
- Commercial tax (1921). It included a patent fee paid on the basis of existing fixed rates (5% for trade and 12% for industrial enterprises, taking into account the local belts) and equalization fee in the amount of a certain percentage of turnover.
- Compound cash tax. Introduced it in 1922 as the main type of collection in the personal economy. The land tax was abolished in 1923 after the introduction of the agricultural tax.
- Natural single tax (1922). These are special fees that were levied on the rural population during the Civil War. Rates for this tax corresponded to a pound of wheat or rye.
- Income and property tax. Since 1922, it became a direct collection of property and income of both legal entities and individuals.
- General one-time tax. It was introduced in the 20s to receive the financial resources necessary to combat epidemics, to help the hungry, as well as for children who are on public welfare.
- Military tax. Since 1925, it should have been paid by men whose age ranged from 20 to 40 years, and who were not subject to draft in the Red Army.
- Excess profits tax. Since 1926, it was obliged to deduct private capitalist elements that received income from speculative prices.
- Housing tax. Since the mid-20s, it was brought in by owners of industrial and commercial enterprises, structures in cities and premises located in rural areas and leased out.
- In 1926, property transferred to property as a result of gift and inheritance began to be taxed. The rate scale in this case was sharp progressive and depending on the received object could be from 1 to 90%.
- Tax for kulak farms. Since 1929, they began to be taxed on income from any earnings of this category of citizens.
One of the direct fees was in the USSR and income tax. It began to be calculated in 1924 from the income of legal entities and individuals (from salaries, profits, etc.).
Consider indirect taxes in the USSR when the country was at the stage of a new economic policy. They were charged in the form of excise taxes, which increased the cost of consumer goods. It is worth noting that such revenues amounted to 11 to 20 percent of the total revenue of the state treasury. These fees included:
- Excise taxes imposed on matches and wine, tobacco and alcohol, cartridges and honey, sugar and salt, galoshes and coffee were payable by enterprises that produced these goods.
- Patent fee. Since 1922, it has been a fee for the use of inventions.
- Tax levied on the screening of films since 1922. The basis for its calculation was the amount of tickets sold.
- Judicial Duty Since 1930, this fee was paid for obtaining court documents.
- Stationery fee. It was introduced in 1922. The tax was paid by citizens of the USSR who wished to receive documents and their copies from enterprises.
- The registration fee. Since 1921, certain sums of money were paid for registration.
- Stamp duty. Since 1922, they began to charge him with legal entities and individuals for work on registration of civil law transactions.
Taxes in the USSR were levied by tax commissions, then transferred to the People's Commissariat of Finance. Thanks to the policy thought out by the state, the amount of budget revenues has steadily increased. Moreover, the main task of taxes in the USSR was not only replenishment of the treasury, but also the gradual displacement of private capital from the economy.
The period from 1930 to 1941.
The tax system in the USSR was constantly improved. Its next reform was carried out in 1930-1932. Its goal was to transform the relationship that exists between cooperative and state enterprises with the budget. The decision on tax reform in the USSR was adopted by the Council of People's Commissars and the CEC on September 2, 1930. At the same time, the country's government provided for a number of economic, political and organizational measures that ensured the final formation of the country's monetary sphere.
The calculus was carried out by the calculus of the socialist economy and the population. All these payments were grouped into specific groups. So, in the public sector there was:
- sales tax;
- income tax levied on cooperation;
- payments from profit;
- movie sales tax received by cinemas;
- state farm tax;
- tax levied on the amount of non-commodity operations of enterprises;
- single duty, etc.
Calculated in the USSR and income tax. It was subject to collection from individuals in parallel with:
- agricultural tax;
- lump-sum tax levied on sole farms;
- excess profit tax;
- fees for the needs of cultural and housing and housing construction and other payments.
Were there taxes in the USSR regarding the import and export of goods? Yes, in the period from 1930 to 1941 there was a system of customs duties in the country.
Judging by statistics, the state budget of the Soviet state in the 30s was increasingly replenished with income received from socialist farms. The amount of incoming finances increased more and more, primarily due to deductions from the amount of profit of organizations and tax on their turnover. So, the last of these fees in 1935 allowed to receive 44.9 billion rubles. In 1936, 53.1 billion were received by the treasury, and in 1937 - 57.8 billion rubles.
During this period, favorable conditions continue to be created for calculating taxes on salaries. In the USSR, citizens employed in social production, as well as in cooperative and state enterprises, received more benefits than those who had income from private activities. In addition, income tax benefits were developed and implemented. Its amount decreased in the presence of dependents in the family and children.
Tree tax
This collection was one of the most unusual in the USSR. Its enslaving conditions led to the fact that the country's population was forced to cut apple trees with their own hands. The first tax on fruit trees was introduced in the USSR in 1931. After that, its rates were increased in 1945, as well as during the reign of Khrushchev.
What caused the introduction of such an unusual tax on fruit trees in the USSR? Those disorders that took place on the collective farms of the North Caucasus. Here the harvest was divided not by the number of eaters, but by the number of workdays.
A little later, a tax on trees in the USSR was also introduced on those plants that were on private courtyards. Along with this, domestic animals were taxed. It was believed that if the family has two apple trees or two heads of cattle, then this can be regarded as a small business. You have to pay for this.
Of course, today this tax seems completely absurd to us, because in order to avoid it, people cut down their fruit trees. They did this, even though the watchful members of the special commission could well have fined them for such arbitrariness.
War time
The system of fees to the budget existed during the war against fascism. However, tax rates in the USSR for the population and enterprises in this harsh period were increased. In addition, the government introduced additional types of taxes. This was necessary to meet the needs of the budget.
So, on November 21, 1941, according to the Decree of the Presidium of the Supreme Council of the country, a tax on childlessness was introduced in the USSR. How many percent did he make? The rate was equal to 6% of the amount of wages. For the payment of the tax on childlessness in the USSR, age also mattered. The collection was intended for men from 20 to 50 years old, as well as for married women who did not have children, aged 20 to 45 years. The percentage of childless tax in the USSR varied based on a person’s earnings. His lower rate was taxed on salaries below 91 rubles. How many percent of the childlessness tax in the USSR were provided when earning less than 70 rubles? With such income, no collection was made at all.
In 1949, tax rates were raised for the rural population. Childless rural residents had to annually contribute 150 rubles to the budget, raising one child - 50 rubles, and two - 25 rubles. A similar rule was valid until 1952.
How much tax on childlessness in the USSR paid men and women? More than fifty years. Canceled this fee from 01/01/1992
During the war years, a reformation of income payments was carried out. Since April 1943, these income taxes were paid not only by Soviet citizens, but also by foreigners who were in the USSR and who received wages here.
During the Great Patriotic War, the state budget received 111.7 billion rubles. Payments made by cooperative and state enterprises, in this case, amounted to 84.7 billion rubles.
The period from 1945 to 1985
Until 1953, the tax system of the USSR remained unchanged. At the same time, privileges were provided for participants in the war, as well as a revision of the minimum non-taxable amount of income deductions for some citizens.
In the 60s, the state began to carry out economic reform in order to increase the efficiency and profitability of enterprises. At this time, a tax on funds and rental payments was introduced, and the income taxation system on collective farms was also reformed.
Until 1966, organizations deducted up to 10% of financial assets from profits. After that they entered instead:
- payment for standardized fixed assets and production assets;
- rental (fixed) payments.
In 1965, the USSR government made changes to the system of fees from collective farms. The share of these taxes in total revenue to the budget was 1-1.5%.
State associations included in the industry, as well as trade enterprises during this period, were subject to a duty paid on turnover. As for the income tax, it was levied, as before, not only from Soviet, but also from foreign citizens.
According to the reform, from 01.07.1981, a land tax was introduced instead of rent. He was charged from individuals and enterprises. This tax was calculated on the basis of the land area.
The state began to levy a fee on those enterprises and individuals who owned cars, motor boats, snowmobiles and motorcycles. A certain amount in kopecks had to be paid for each horsepower or kilowatt of power.
Underwent certain changes and income tax. Its fiscal significance was gradually minimized thanks to the implemented centralized wage system and the developed mechanism for deductions from the enterprise wage fund and its profits.
Reforms during the perestroika period
After 1985, the system of tax payments underwent dramatic changes. The main innovations of this period relate to the establishment of:
- patent fees;
- fee for the right to engage in individual and labor activities.
In the following years, many legislative acts related to taxation were issued. They related to certain areas of economic activity. Subsequently, all of them were systematized and reflected in the law on taxes of the USSR, which was adopted on March 26, 1991. It included fees for export and import, for profit, deductions from turnover, etc. A little later, the law was supplemented by taxes on growth of funds and income.
Constantly subjected to changes and those fees that were levied on individuals. So, on April 23, 1990, an independent taxation regime was established for individual labor activity and income derived from conducting personal peasant farms.
The government of the USSR paid much attention to the issue of social protection of low-income citizens. By the end of the 80s, it was planned to develop a system of benefits, a living wage and install part of the income that is not subject to income tax. At the same time, it was supposed to increase the minimum wage received from 70 to 90 rubles. At that time, this was a major step forward, because such a measure affected the income of 35 million citizens.
In the period under review, tax legislation sought to create the conditions for entrepreneurial activity. This found expression in a reduction in income tax rates for this category of payers.
The government of the USSR planned to abolish sales and turnover taxes, switching completely to excise taxes and VAT. It was also planned to introduce a tax that would be included in production costs. It was planned that it would become one of the elements for the formation of the country's budget, however, the implementation of these measures did not take place due to the collapse of the USSR.