00478naa#a2200169#i#450# EN\NORMA\bibl\3572 20241003174824.4 1605-6590 20141006b2014####ek#y0engy0150####ca RUS RU Tax Sanctions: Notion, System and Prospects of Development Journal article Moscow Legal publishing house Norm 2014 12 с. Journal article local Zhuravleva Oksana zh-szf.ru