Fiscal Measures to Stimulate Import Substitution of Software

<jats:p>The article examines the initiative of the Russian Ministry of Digital Development to implement compulsory licensing of foreign software in the context of sanction pressure and the withdrawal of foreign developers from the Russian market. It analyzes the legal aspects of using unlicensed software, potential consequences for the domestic IT industry, and issues related to the protection of intellectual property rights. The concept of “legal piracy” is discussed, along with its impact on the software market and prospects for the development of domestic alternatives.</jats:p>