Abstract and keywords
Abstract (English):
This study is an attempt to draw a theoretical and legal understanding of law enforcement practice to reduce the penalty in court. The research was based on the comparative legal, statistical, historical, and general scientific methods of cognition (system method, analysis and synthesis, logic, etc.). The author analyzed doctrinal ideas regarding the legal nature of penalty. The study revealed controversial conceptual and theoretical issues related to this legal institution that are of fundamental importance for its practical implementation. A retrospective analysis of the law enforcement practice under Article 333 of the Civil Code of the Russian Federation demonstrated a need for a wider recognition of the penalty function, not only in civil law, but also in tax relations.

legal nature of penalty, ensuring method, measure of responsibility, measure of protection, disproportional consequences of obligation violation, analogy of law, tax penalty, compensation function, penalty function
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