Nowadays, experts studying the history of the USSR are increasingly wondering about the quality of life of the population of that era. When analyzing the state model of the Soviet Union, there are many disputes 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 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 the disputes of experts have not ceased to this day. They include the adoption of the so-called tax on childlessness. Despite the fact that not many people know about him now, at one time he significantly hit the population both financially and morally.
The introduction of this tax occurred in November 1941, five months after the start of World War II. It is military operations that they consider the main reason for the emergence of such a strange requisition, since the losses incurred by the Soviet army in the first few months of the war were enormous and significantly reduced the population of the republics. The leadership of the USSR clearly understood that after the end of the war, a weakened state would be beyond the scope of the demographic crisis and it would take decades to restore the population. Therefore, there was an urgent need in all possible ways to make women give birth to more children. And not only during the war, but also after its end.
So there was such a controversial and controversial tax on childlessness in the USSR, which gave rise to many radically opposing opinions and opinions.
The essence of the childless 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 crudely - the "egg tax." 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 did not have children was required 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 childless tax take effect?
From the moment of introduction until the cancellation of the action of the fee, its rate has not changed. Only the essence of the tax slightly changed. The main issue was the age of the taxable person, and also how many percent the childless tax was from the income of a person without children.
It was decided to charge 6% from wages . The age of tax payers has also been clearly established. The payment of tax fell on the shoulders of childless men from 20 to 50 years. Unlike men, women paid him from 20 to 45 years. If the identification documents did not include the month and birthday, then the first tax was collected in January of that year, when a person turned 20 years old. The last person paid the tax in December of that year, when he was 50 (for men) or 45 (for women) years old.
For a taxable population, the childless tax rate depended on wages. So for those who earned less than 91 rubles a month, there was a reduced rate. Those whose salaries did not exceed 70 rubles were not taxed at all.
Tax changes
Four years after the victory of the USSR in the Great Patriotic War, it was finally calculated how serious a blow was inflicted on the demography of the USSR and which sections of the population suffered the most.
They turned out to be the population living in villages and villages. The reason for the situation was that, moving along Soviet territory, the Nazis, entering villages and villages, swept everything in their path, leaving neither the elderly nor the children alive.
For this reason, at the end of 1949, even more radical amendments were introduced, which concerned residents of rural areas. Residents of villages and villages that 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 on childlessness. So, persons whose children died, were considered dead or missing on the battlefields during the Great Patriotic War were exempted from payment.
Cavaliers of the Order of Glory of three degrees, Heroes of the Soviet Union and persons undergoing training were also required to pay tax, but for them there was a special system of benefits. Persons who for health reasons could not have children were not taxed.
Persons who had just married were exempted from the tax, but this amendment was introduced only in the 80s. This exemption was valid from the date of registration of marriage for one year. If a family does not have a child in a year, taxation resumes.
At birth in the family of the child, the parents were exempted from paying the childless tax. Persons who took the child for adoption also did not pay him. However, in the event of the death or death of a child from an accident, the obligation to pay tax for parents was renewed.
If the child was born to parents who were not officially married, then only the mother was exempted from payment. The father was not taxed only if there was a joint statement by the parents to the registry office, or the matter was decided in court.
Child Tax Results
Despite the frank criticism and unpopularity of this tax, it nevertheless brought the desired results.
From the moment the tax was adopted and until 1991, the population of the Soviet Union was increased from 195 million to 294. And from the moment the childless tax was abolished in 1992, the population decreased (from 1992 to 2016) by 145 million, almost two times. Therefore, no matter how much disputes there are about the need to introduce such a tax in the USSR, the numbers speak for themselves - the childless tax fulfilled a task that was very relevant for the post-war period - increasing the population.
In addition, all the money received by the treasury was allocated by the state for the construction and maintenance of orphanages. As a result of the war, many children remained orphans and their maintenance fell on the shoulders of the country. This can be considered another reason for imposing a childless tax.
Over the five post-war years, more than six thousand new orphanages were built, in which 636 thousand children lived.
The abolition of the tax on childlessness in the USSR
The population paid tax right up to the collapse of the Soviet Union. Since 1990, the government has 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.
The complete abolition of tax was decided in 1993. But due to the collapse of the USSR, the tax ceased to operate in January 1992.
Is there a tax on childlessness now?
There is currently no tax with this name. However, there is a veiled tax remotely resembling the Soviet counterpart.
It is called the personal income tax. And it looks like a Soviet tax on childlessness with a fixed tax deduction for children. The size of the deduction in 2016 amounted to 1,400 rubles per month for the first and second child and 3,000 rubles for the third child. Moreover, the tax rate is 13%. As a result, people who have one child pay 182 rubles less than those who do not have children, subject to the same income.
The future tax for childless
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 mortality rate and a drop 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 maternal capital, give insignificant results. Until now, attempts to introduce tax have not found support in the government.
The population is also against the restoration of the tax on childlessness, since, according to many, this is pointless. A similar opinion is also among specialists in the field of demography. They believe that the tax will not bring the necessary result, on the contrary, it can aggravate an already difficult situation.