@article{Ponomarev2021lack,
author={Ponomarev, O.V. and Garmash, V.O. and Hmel'nickaya, D.D.},
title={Lack of Rational Selection of Taxpayers for Conducting Audits},
journal={Journal of Legal Studies},
publisher={INFRA-M Academic Publishing LLC.},
year={2021},
pages={40-46},
volume={6},
issue={3},
}