Alexander V. RACHINSKYNational Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation avrnn@mail.ru ORCID id: not available
Subject/Topic. The demographic situation in the country remains difficult, causing concern both among the public and the government. Various measures to increase the birth rate are proposed, including the introduction of the so-called tax on singles and small families. Objectives/Tasks. To analyze the causes of low birth rates, measures taken within the framework of demographic policy, as well as the possibility of introducing a tax on singles and small families. Methodology. Comparative analysis, analogy, synthesis, and systematization were used. Results. Based on the analysis of scientific sources, the causes of low birth rates in Russia and the proposed measures to increase them were identified. A retrospective analysis of the introduction and operation of the tax on singles and small families in the USSR is presented, as well as the prospects for introducing this tax in modern Russia. Conclusions. Changes in birth rates depend on spiritual and material reasons. The increase in the material well-being of the Soviet people, education in the spirit of family values ??led to an increase in the birth rate in the late 80s of the twentieth century in the Soviet state. The change of the political system, the imposition of immorality on young people in personal relationships, a sharp drop in the standard of living led to a decrease in the birth rate in modern Russia. It has not yet been possible to correct the situation. The introduction of a tax on single and childless people can only worsen the situation, since there are a number of reasons, including the lack of housing, as well as assistance in raising children and caring for them from the older generation after the pension reform of 2018.
Keywords: demography, taxation, personal income tax, tax on singles and small families
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