The tax is inevitable: how to deal with tax consequences of the actions

Purpose: Consideration of a number of topical issues of the taxation. Methodology: The formal-legal method and a method of the included observation was used. Results: In article the tax matters in unusual legal situations are considered. Tax consequences of pre-judicial recognition and collecting penalties for violation of contracts are described, and also tax risks of forgiveness of a debt, its part or the added penalties when restructuring debt or signing the voluntary settlement are analyzed. Novelty/originality/value: Article has a certain scientific value and the high practical importance as is one of modern attempts to consider features of the taxation through a prism of law-enforcement practice.