(Direct) Taxes in Communist countries levied on the individuals were actually pretty low (to nonexistent), historically liberalism and socialism were against taxation, especially progressive tax system, as taxing labor was deemed immoral. In the USSR there was only a 13% income tax (and that's the highest it got post glasnost, it was lower before that) and it was a flat tax that was intended to finance pension contribution, so this was more of an SSC than a modern income tax.

Since the state controlled most of the means of generating capital and manufacturing (and hence profited directly from any goods they produced), direct taxation was unnecessary direct taxes were less than 10% of the government revenue of the USSR and most other soviet/communist states.

There were high taxes levied on some imports, as well as on foreign corporations there were also often export taxes on goods that were set for export that were not directly produced by state owned enterprises.