00514naa#a2200169#i#450# EN\NORMA\bibl\39969 20260727155059.1 1605-6590 20201020b2020####ek#y0engy0150####ca RU Tax Enforcement: The Change of Paradigm Journal article Moscow Legal publishing house Norm 2020 0 с. Journal article local Право. Юридические науки. 34 Dement'ev Igor' Valer'evich zh-szf.ru