Taliban did not exist when USSR was there. It was an organization created by fasadi ISI to control Afghanistan by waging fasad in the name of jihad against non-Pashtun Muslims of Afghanistan.
Correction. Taliban were created by the transport and smuggling mafia that had to pay heavy tolls to warlords every so many miles along the Chaman, Spin Boldak, Kandahar, Herat to central Asia route. They provided funds and weapons to create and organize the village militia to safeguard their interests. JUI provided the manpower and guidance for the milita. ISI's (and Jamaat Islami's) favourite Jehadi at the time (1992-1994) was still Hekmatyar.
ISI and Pakistani military did help support arm, fund and train Taliban afterwards when they grew out of Kandahar.