00492naa#a2200157#i#450# EN\INFRA-M\bibl\118043 20260406220801.1 1998-0701 20260227b2026####ek#y0engy0150####ca RU Experts from the GARANT Legal Consulting Service are responsible Journal article Moscow INFRA-M Academic Publishing LLC. 2026 5 с. Journal article local Налогообложение. 336.221 zh-szf.ru