@article{Ovchinnikov2024calculated,
author={Ovchinnikov, A.A. and Kotov, A.V.},
title={Calculated method of determining tax liabilities: formation, practice of application in the context of the institute of unjustified tax benefit},
journal={Journal of Legal Studies},
publisher={INFRA-M Academic Publishing LLC.},
year={2024},
pages={55-65},
volume={9},
issue={2},
}