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ИД «Финансы и кредит»






International Accounting

Accounting considerations and tax treatment of IT companies under sanctions

Vol. 26, Iss. 3, MARCH 2023

Received: 30 December 2022

Received in revised form: 17 February 2023

Accepted: 27 February 2023

Available online: 15 March 2023

Subject Heading: Tax and taxation

JEL Classification: H25, M41

Pages: 313–338


Lyubov' A. CHAIKOVSKAYA Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation


Sergei A. FILIN Plekhanov Russian University of Economics (PRUE) Moscow, Russian Federation


Subject. This article discusses the accounting considerations and tax treatment of IT companies under sanctions against Russia.
Objectives. The article aims to identify the above-mentioned considerations and treatment, and offer recommendations for accounting and taxation of IT companies in the context of sanctions.
Methods. For the study, we used analysis and synthesis, and research methods, based on logical grounds.
Results. The article describes the particularities of accounting and taxation of IT companies under sanctions, and offers certain recommendations to the IT company accountant charged with accounting records and taxation under the conditions aforesaid.
Conclusions. The Russian leadership is taking certain action to improve the country's ability to compete at the international level in terms of information and communication technologies. To stop the outflow of IT staff, a number of new benefits are proposed. Against this background, there is an increase in the number of new IT companies obtaining the accreditation required to apply tax incentives.

Keywords: accounting, IT companies, taxation, depreciation, tax incentives, parallel imports, sanctions


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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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Vol. 26, Iss. 3
March 2023