Taxes and Taxation
Reference:
. (2005). O proekte federal'nogo zakona «O vnesenii izmenenii v stat'i 20 i 40 chasti pervoi Nalogovogo kodeksa Rossiiskoi Federatsii: Ekspertnoe zaklyuchenie Instituta ekonomiki perekhodnogo perioda . Taxes and Taxation, 4. https://en.nbpublish.com/library_read_article.php?id=54976