THE TAX ON CHILDLESSNESS: HISTORICAL AND LEGAL GENESIS, COMPARATIVE ANALYSIS, AND PROSPECTS FOR RESTORATION IN MODERN LAW

The relevance of the research lies in the fact that, since 2013, parliamentarians have repeatedly taken initiatives to introduce a tax on childlessness, which was previously in force in the USSR for more than 50 years. The author examines the historical genesis of the childlessness tax, the prerequisites for its introduction, and conducts a comparative legal analysis of demographic taxation with foreign countries. The author’s attention is also focused on the constitutional legitimacy of the childlessness tax and its practical feasibility. The purpose of the study is to analyze the possible restoration of the childlessness tax in the Russian Federation, taking into account the current economic and political realities and constitutional legislation. Research methods: scientific work is performed using both general scientific methods of cognition (logical techniques, analysis, synthesis) and special research methods: the historical method, which examines the revival and evolution of the childlessness tax, the comparative legal method, which allows assessing the regulation of demographic policy using tax and other tools, as well as the formal legal method. The object of the study is the childlessness tax as a legal institution, as well as similar legal mechanisms regulating demographic policy in foreign countries. The main results of the study: based on the historical, legal, comparative and formal legal method, the author came to the conclusion that the childlessness tax is currently unconstitutional and ineffective, and the need to support demographic policy through other means is justified.