00625naa#a2200205#i#450# EN\INFRA-M\bibl\96678 20260109052307.5 1998-0701 20250228b2025####ek#y0engy0150####ca RU Experts of the GARANT Legal Consulting service are responsible Journal article Moscow INFRA-M Academic Publishing LLC. 2025 6 с. Journal article local Налогообложение. 336.221 Koshkina Tat'yana Grafkin Oleg Zavyalov Kirill Podkopaev Mihail zh-szf.ru