00550naa#a2200169#i#450# EN\NORMA\bibl\15997 20241002122416.3 1605-6590 20170404b2017####ek#y0engy0150####ca RU Theoretical Approaches to the Definition of Tax and Levy: the Economic and Legal Aspect Journal article Moscow Legal publishing house Norm 2017 9 с. Journal article local Право. Юридические науки. 34 Napso Maryana zh-szf.ru