Why Western Europe and Russia developed differently?

Russia grew in the shadow of the Byzantine Empire, which itself was the eastern half of the Roman Empire. Generally speaking, the eastern half of the empire owed a stronger cultural debt to the Hellenistic Age, being as it extended across the territories which had earlier been conquered by Alexander the Great, and controlled by the successor states that emerged from the collapse of his empire. The Eastern Empire's common language, for example, remained Greek.

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the answer is: must pay taxes on profits

since it is considered as a part of your income, profits from investments is eligible for tax payment.

the tax from your investment could be influenced by how long you decided to sell it. united states promotes keeping your investment for long term period. so, the tax rate for investments that you sell in less than one year is typically higher compared to investments that you sell in more than one year period.