“If you don’t have children, you are taxed”…What country is this country with a serious problem of low birthrate?

In Russia, where the birth rate is low, an extreme proposal is being discussed to introduce a ``childlessness tax'' to increase the birth rate as a solution to the low birth rate. This tax was actually applied during the former Soviet Union to reduce childbirth.
It was implemented as a solution. According to the Russian daily Kommersant and other media on the 4th (local time), House of Representatives member Yevgeny Petrov appeared on a radio program and talked about the idea of increasing the birth rate.
"It would also be a good idea to introduce a tax on childless women, as was the case in Japan." He went on to say, ``If there is not enough money to boost birthrates, we must introduce taxation.''
It's not a punishment, it's a way to solve the problem," he added. The Soviet Union adopted a childlessness tax in November 1941, when the population was rapidly declining during World War II. At that time, a child
Men in their 20s to 50s and married women in their 20s to 45s without parents had to pay 6% of their wages in taxes. This tax was abolished in the 1990s.
According to the World Bank, Russia's total birth rate has decreased from 1.8 children in 2016 to 1.5 children in 2021.
In Russia, this decline in the birth rate is felt seriously.