Taxes and Taxation
Reference:
. (2004). Obzor materialov arbitrazhnoi praktiki, po nalogovym sporam svyazannym s neobkhodimost'yu ustanovleniya i otsenki dobroporyadochnosti nalogoplatel'shika. Taxes and Taxation, 4. https://en.nbpublish.com/library_read_article.php?id=54762