00494naa#a2200169#i#450# EN\NORMA\bibl\44968 20241205000709.4 1605-6590 20210708b2021####ek#y0engy0150####ca RU Legal Regime of Tax Benefits Journal article Moscow Legal publishing house Norm 2021 0 с. Journal article local Право. Юридические науки. 34 Zhuravleva Oksana zh-szf.ru