00469naa#a2200169#i#450# EN\INFRA-M\bibl\12583 20260204041442.3 1998-0701 20160725b2016####ek#y0engy0150####ca RUS RU In the Interest of Improving Tax Administration Journal article Moscow INFRA-M Academic Publishing LLC. 2016 7 с. Journal article local Smirnov E. E. zh-szf.ru