Taxation of Exchange Rate Differences as a Measure of Anti-Crisis Financial Support for Enterprises in the Russian Federation

The subject of the study is financial support for business through amendments to rules taxation exchange rate differences on foreign obligations and claims in Russian Federation. purpose work identify impact changes Federation 2022 period 2023–2024 tax liabilities companies. It established that new procedure differences, introduced by Federal Law No. 67-FZ 26.03.2022 clarified 523-FZ 19.12.2022, differs significantly from unchanged accounting procedure. ambiguous influence order certain categories taxpayers, whose may increase significantly, has been revealed. circumstances under which taxpayer's position worsen as a result have established. Insufficiently elaborated norms (novation claims, revision systems, transfer losses future periods). article concludes it necessary refine legislation regarding 2023-2024.