It's a Soviet Naval "beskozirka" or visorless cap worn as parade dress by enlisted ranks or naval cadets. The insignia design on yours means it was produced between 1969 and 1991. The visible cap tally reads "...ШЕЕ ВОЕН. – МОРСК. УЧИЛИЩЕ" which would almost certainly complete as ВЫСШЕЕ ВОЕН. – МОРСК. УЧИЛИЩЕ or Higher Naval School. There were several of these spread around the USSR:

· The M.V. Frunze Higher Naval School in Leningrad - serving the Baltic Fleet

· The P.S. Nakhimov Higher Naval School in Sevastopol - serving the Black Sea Fleet

· The S. M. Kirov Higher Naval School in Baku - serving the Caspian Flotilla

· The S.O. Makarov Higher Naval School in Vladivostok - Serving the Pacific Fleet

· The Kaliningrad Higher Naval School - A branch of the Leningrad Frunze School based in Kaliningrad

They were used to train civilian youth who had finished their schooling as officers or as further training facilities for Naval specialists and officers.

The writing on the inside is hard to make out but it would be a manufacturing label - created by the PTO (ПТО) Zarnitsa (ЗАРНИЦА -translates as "summer lightning") Headwear (ГОЛОВНЫХ УБОРОВ) Factory in Moscow (МОСКВА) in 1989 - size 59