During Soviet times, there was a tax on childlessness, according to which the childless citizens, depending on the level of income of their own have been forced to pay to the state budget to 6% of its earnings.This collection of acting until the collapse of the Soviet Union and is not so much the ability to effectively increase the birth rate, as a source of filling the budget.In 1991, the government has abolished the tax for childlessness for women, and a year later - and married men are not rushing to acquire offspring, and after the Russian Federation became the independent state of such payments childless people and all forgotten.
other forms of family tax existed in foreign countries, and the first time such a fiscal fee was set back in ancient times the Roman censor Camille.In 1909 such payments were forced to pay a childless people of Bulgaria because its government has sought to increase the birth rate after centuries of Turkish occupation of this Balkan state.
tax as increasing fertility
head of the Health Ministry and the State Duma a tax on childlessness in Russia is considered an effective tool for a substantial increase in the birth rate and fully overcome the demographic crisis.Yet since 2006, Mikhail Zurabov is strongly demanded to increase the fiscal burden on singles and on couples without a child due to some circumstances, however, a complete bill has not been developed until now.
If family tax was introduced in the form in which existed in the USSR, the fiscal authorities of modern Russia it would be extremely difficult to collect such fees from childless citizens, as a substantial part of the population works informally, continues to receive "wages in envelopes", orfinds other methods of hiding their legal income.
first public discussion of the possibilities of taxation of childless people was carried out in 2010 and the attempt of the authorities to impose new fiscal collection has caused a wide resonance in the society.Although, in addition to mandatory contributions to the budget for childless people planned to introduce incentives and other programs that have contributed to an increase in fertility.For example, the Health Ministry has proposed to introduce free medicines for pregnant women, the increase in benefits for young mothers, as well as various tax deductions for parents with many children.
Tax Deductions
Although the tax on childlessness in modern Russia itself was not introduced, in practice it was replaced by the deductions provided for parents at the time of payment of income tax.This kind of fiscal charges have to pay a working citizens, and the fiscal authorities of the Russian Federation take into account absolutely all the income received by taxpayers, both in money and in kind.
When income tax the population of the Russian Federation provided a standard tax deduction, and the more children in the family, the greater the maximum amount of such deduction in monetary terms.So, in 2012, a family in which there are one or two children can count on the monthly tax deductions, the amount of which does not exceed 1400 rubles.If the family is growing a disabled child, the parents of the payment of income tax will be able to benefit in the amount of 3,000 rubles without paying the same amount to the state budget.The same amount of tax deductions is typical for Russian families, which grow more than three minor children.
Thus, when the standard rate of income tax of 13%, the breadwinner of the family with one child will save upon payment of fiscal charges to 182 rubles a month, in contrast to childless citizen to the same wage.
