00832naa#a2200169#i#450# EN\INFRA-M\bibl\108999 20260518045528.1 1998-0701 20260131b2026####ek#y0engy0150####ca RU Accounting for Negative (Refundable, Reverse) Excise Taxes by a Damping Mechanism and Approaches to Disclosing Information about Them Using the Example of Russian Oil Companies Journal article Moscow INFRA-M Academic Publishing LLC. 2026 12 с. Journal article local Бухгалтерия. Системы бухгалтерии. Бухгалтерские операции. 657.1 Налоги. Сборы. 336.22 Проверка отчетности. Аудит. Ревизия. 657.6 Aksent'ev Andrey Andreevich zh-szf.ru