This is a Soviet army junior officer's greatcoat (двубортная шинель).
The shoulder boards are for a post-1943 senior lieutenant of the infantry - you can just barely see the second of 3 stars and the thin red line on the right shoulder board. Although notably this is identical to later designs, including the current senior lieutenant of the Russian infantry design - the only clue would be the edge piping and the shape of the board itself, as the post-1955 edge is cut diagonally rather than with a tented edge.
I can't precisely place the year of the coat itself as it was quite an enduring standard - it matches the appearance of 1943 coats, all the way to 1990. And of course either or both items could be replicas matched together from inappropriate years.