People of the older generation, who began their labor activity in the days of the Soviet Union, still remember what the “childlessness tax” is, it was also called “payment for bachelors”. It was withheld from the salaries of single and childless men and women and made up 6% of the income received. At one time, this tax was abolished, as contrary to the Constitution, but recently there have been talks about its introduction again.
Instructions
Step 1
The childlessness tax, which was paid by single, single and childless citizens, was introduced by the Decree of the Presidium of the Supreme Soviet of the USSR dated November 21, 1941. It was a surcharge to income tax. After the adoption of the Resolution of the Supreme Council of the RSFSR dated December 7, 1991, the childlessness tax was abolished, and citizens began to pay personal income tax on personal income tax, which no longer included such a discriminatory tax.
Step 2
Recently, however, more and more often you can hear offers to return it. The initiative to introduce a tax for all childless citizens over 20 years old was made by the Chelyabinsk deputies, and behind them the head of the Synodal Department of the Russian Orthodox Church spoke about the need to introduce a tax on childless and small children. Archpriest Dimitri Smirnov calls such payments compensation for unwillingness or physical inability to "go to the feat of having children."
Step 3
In fact, in a disguised form, such a fee is still levied, since those citizens who have children have a legal right to receive a tax deduction for each child. The amount of this deduction, however, is such that only those parents who have literally every penny in their account use it. For one and two children, parents are exempt from paying personal income tax from the amount of 1400 rubles, for three - from the amount of 3000 rubles, which is 182 and 390 rubles per month. But, nevertheless, childless citizens do not have such benefits and regularly pay income tax in full.
Step 4
Reckless proposals for a tax on childlessness can violate the constitutional rights of many citizens, including those married couples, and their number is 15% of the total number who simply cannot have children for medical reasons. It is openly discriminatory, dividing citizens into two groups - those who have children and those who do not. In addition, it restricts a citizen's right to freedom of choice - to have or not to have a child. This choice, among other things, may be due to low incomes, which after the introduction of the tax will become even lower.
Step 5
In addition, this tax will become an additional financial burden for those childless couples who are trying to give birth to a child using a rather expensive IVF procedure. If adopted, in order to avoid tax payments, they will also have to submit medical documents confirming their inability to have children. And this is a direct violation of Article 23 of the Constitution 23, which establishes the right of citizens to inviolability of the secrets of their private life. The legal ignorance of such populist decisions is confirmed by many contradictions with current laws, including the Federal Law "On Personal Data" and Article 13 of the Federal Law "On the Basics of Health Protection of Citizens in the Russian Federation", which guarantees the safety of medical secrets.
