%0 Journal Article
%T Calculated method of determining tax liabilities: formation, practice of application in the context of the institute of unjustified tax benefit
%A Ovchinnikov, A.A.
%A Kotov, A.V.
%K calculation method, unjustified tax benefit, good faith, tax abuse, judicial practice
%J Journal of Legal Studies
%D 2024
%N 9
%P 10
%I INFRA-M Academic Publishing LLC.