Extraordinary Tax Law Measures for Ensuring Economic Security of Russia: Contemporary Practice

The article examines extraordinary tax and legal measures ensuring Russia's economic security amid contemporary challenges. The research focuses on public relations regarding extraordinary taxes and fees collection and stimulating tax measures application. The study analyzes legal norms regulating extraordinary tax measures introduced during the COVID-19 pandemic, anti-Russian sanctions regime, and partial economic mobilization. The article evaluates Russian tax law's capacity for adaptive extraordinary response to diverse national economic security threats. Special attention is given to systematizing and classifying extraordinary tax measures across three challenge groups: pandemic restrictions, sanctions pressure, and partial economic mobilization needs. The methodology employs general scientific methods (analysis, synthesis, induction, deduction) and specialized approaches: systematic legal analysis, historical-legal and formal-juridical methods. The scientific novelty lies in theoretical-methodological conceptualization and systematization of extraordinary tax-legal measures under complex contemporary threat conditions. The work presents an original definition of extraordinary tax security measures as specialized tax-legal instruments of temporary or permanent nature, applied by the state responding to emergencies and external challenges. The research develops a classification of extraordinary anti-pandemic tax measures into: socially oriented measures; tax rate and mandatory payment tariff adjustments; project-oriented stimulating measures; liberalization of tax control and supervision activities. The study proposes a dual approach to sanctions countermeasures through tax policies and substantiates the dualistic nature of tax-legal regulation under partial mobilization economy conditions. A identified trend shows gradual transformation of extraordinary tax measures into permanently operating tax regulation mechanisms with corresponding content and form adjustments. This research contributes to understanding how tax law can adaptively respond to multifaceted security challenges while maintaining economic stability.

economic security, extraordinary tax measures, sanctions pressure, COVID-19, mobilization economy, tax law regulation, import substitution, windfall tax, anti-crisis measures, tax incentives