On the issue of taxation of a court penalty in the context of sanctions pressure

The increasing sanctions pressure on the domestic economy made it possible to define the purpose of this study: analysis of modern trends in the interaction of Russian organizations with foreign counterparts in terms of civil and tax law. To achieve this goal, it was necessary to solve a set of problems that ensure a comprehensive study of the problem from both theoretical and practical points of view. The object of the study is economic relations that develop in the process of interaction of Russian organizations with foreign companies. The subject of the study is the economic consequences of failure to fulfill contractual obligations in accordance with the provisions of civil and tax legislation. The work uses general scientific research methods: analysis and synthesis, deduction and induction, generalization, description. In addition, the following specific scientific methods were used: a graphical and tabular methods for presenting the research data, the Delphi method. The novelty of the study consists in revealing the discriminatory nature of taxation of domestic organizations in terms of the application of the provisions of Article 271 of the Tax Code of the Russian Federation. The relevance of the topic is beyond doubt due to the fact that significant sanctions pressure from Western countries requires the state to take specific measures to protect the interests of Russian companies. The main results of the study are presented in the form of developed mechanisms for improving the procedure for recognizing income in the form of penalties in accordance with Article 271 of the Tax Code of the Russian Federation. The scientific work may be of interest to a wide range of users due to a detailed consideration of the problem through the prism of civil and tax legislation.

application of sanctions, stipulated restrictions, contractual obligations, tax penalty, astrent, corporate income tax, procedure for payment of income, accrual basis, non-operating income, tax legislation