00516naa#a2200181#i#450# EN\INFRA-M\bibl\14724 20241104005658.1 2500-0527 20161115b2016####ek#y0engy0150####ca RUS RU Tax planning as an effective method of analysis of tax risks Journal article Moscow INFRA-M Academic Publishing LLC. 2016 0 с. Journal article local Bakhtigozina E. Markelova N. zh-szf.ru